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National Tax Journal

1988 - 2017

Current editor(s): Stacy Dickert-Conlin and William M. Gentry

From National Tax Association
Contact information at EDIRC.

Series data maintained by Ann Crampton ().

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Volume 70, issue 3, 2017

Effects of a Federal Value-Added Tax on State and Local Government Budgets pp. 515-548 Downloads
Jim Nunns and Eric Toder
How Taxes and Required Returns Drove Commercial Real Estate Valuations over the Past Four Decades pp. 549-584 Downloads
John Duca, Patric Hendershott and David Ling
What Drove the Decline in Taxpaying? The Roles of Policy and Population pp. 585-620 Downloads
Bradley Heim, Ithai Z. Lurie and James Pearce
Capital Gains Taxation and Corporate Investment pp. 621-642 Downloads
David A. Weisbach
Some Simple Analytics of the Taxation of Banks as Corporations: Effects on Loans and Systemic Risk, Deposits, and Borrowing pp. 643-672 Downloads
Timothy Goodspeed
Is U.S. Corporate Income Double-Taxed? pp. 675-706 Downloads
Leonard E. Burman, Kimberly A. Clausing and Lydia Austin
Addendum: Responsiveness of Income to Local Income Taxes: Evidence from Indiana pp. 707-708 Downloads
Lang (Kate) Yang and Bradley Heim

Volume 70, issue 2, 2017

Unmasking Local Fiscal Responses to Federal Tax Deductibility pp. 223-256 Downloads
David Coyne
The Labor Incidence of Capital Taxation: New Evidence from the Retail Sales Taxation of Manufacturing Machinery and Equipment pp. 257-294 Downloads
John L. Mikesell and Justin Ross
The Impact of Georgia’s Education Special Purpose Local Option Sales Tax on the Fiscal Behavior of Local School Districts pp. 295-328 Downloads
Eric J. Brunner and David J. Schwegman
The Most Unkindest Cut of All? State Spending on Health, Education, and Welfare During Recessions pp. 329-366 Downloads
Richard T. Boylan and Vivian Ho
Responsiveness of Income to Local Income Taxes: Evidence from Indiana pp. 367-392 Downloads
Lang (Kate) Yang and Bradley T. Heim
Frameworks for Evaluating Policy Approaches to Address the Competitiveness Concerns of Mitigating Greenhouse Gas Emissions pp. 395-420 Downloads
Joseph Aldy
The Design of Border Adjustments for Carbon Prices pp. 421-446 Downloads
Samuel Kortum and David Weisbach
Carbon Tax Competitiveness Concerns: Assessing a Best Practices Carbon Credit pp. 447-468 Downloads
Wayne B. Gray and Gilbert E. Metcalf
WTO Law Constraints on Border Tax Adjustment and Tax Credit Mechanisms to Reduce the Competitive Effects of Carbon Taxes pp. 469-494 Downloads
Joel P. Trachtman
Book Review: Book Review: Taxation and Migration edited by Reuven S. Avi-Yonah and Joel Slemrod (Kluwer Law International, 2015, Leiden, The Netherlands, 216 Pages) pp. 495-504 Downloads
David L. Sjoquist

Volume 70, issue 1, 2017

Income Effects on Maternal Labor Supply: Evidence from Child-Related Tax Benefits pp. 11-52 Downloads
Philippe Wingender and Sara LaLumina
Taxation and Corporate Debt: Are Banks Any Different? pp. 53-76 Downloads
Jost H. Heckemeyer and Ruud de Mooij
Borrowing From the Future? 401(K) Plan Loans and Loan Defaults pp. 77-110 Downloads
Timothy (Jun) Lu, Olivia Mitchell, Stephen P. Utkus and Jean A. Young
Means Testing Social Security: Income Versus Wealth pp. 111-132 Downloads
Alan Gustman, Thomas L. Steinmeier and Nahid Tabatabai
Seeking Permission: The Effect of Changing The Opt Out Procedure for the Military Survivor Benefit Plan pp. 133-154 Downloads
Amanda C. Stype
Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden pp. 155-170 Downloads
Don Fullerton and Chi L. Ta
Hedonic Prices and Equilibrium Sorting in Housing Markets: A Classroom Simulation pp. 171-184 Downloads
Soren Anderson and Michael Bates
Using the Two-Period Model to Understand Investment in Human Capital pp. 185-204 Downloads
M. Daniele Paserman
Book Review: A Good Tax: Legal and Policy Issues for the Property Tax in the United States by Joan Youngman (Lincoln Institute of Land Policy, 2016, Cambridge, MA, 260 Pages) pp. 205-212 Downloads
Justin Ross

Volume 69, issue 4, 2016

State General Business Taxation One More Time: Cit, Grt, or Vat? pp. 739-762 Downloads
Robert D. Ebel, LeAnn Luna and Matthew Murray
The Relation Between Book and Taxable Income Since the Introduction of the Schedule M-3 pp. 763-784 Downloads
Danielle H. Green and George A. Plesko
Trends in the Sources of Permanent and Temporary Book-Tax Differences During the Schedule M-3 Era pp. 785-808 Downloads
Fabio B. Gaertner, Stacie K. Laplante and Daniel P. Lynch
Increased Tax Disclosures and Corporate Tax Avoidance pp. 809-830 Downloads
Erin Henry, Norman Massel and Erin Towery
Have Excess Returns to Corporations Been Increasing Over Time? pp. 831-846 Downloads
Laura Power and Austin Frerick
Innovation Boxes: Beps and Beyond pp. 847-862 Downloads
Peter Merrill
The Affordable Care Act, Labor Supply, and Social Welfare pp. 863-882 Downloads
Jane G. Gravelle and Sean Lowry
What Can Tax Data Tell Us About the Uninsured? Evidence From 2014 pp. 883-904 Downloads
Ithai Z. Lurie and Janet McCubbin
The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond pp. 905-934 Downloads
Kimberly Clausing
Reactions of High-Income Taxpayers to Major Tax Legislation pp. 935-964 Downloads
Gerald Auten, David Splinter and Susan Nelson
Taxing Income of Top Wealth Holders pp. 965-980 Downloads
Kevin B. Moore, Sarah J. Pack and John Sabelhaus
Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence From 2010 pp. 981-1002 Downloads
Robert N. Gordon, David Joulfaian and James M. Poterba
Caveats to the Research Use of Tax-Return Administrative Data pp. 1003-1020 Downloads
Joel Slemrod

Volume 69, issue 3, 2016

Declining Female Labor Supply Elasticities in the United States and Implications for Tax Policy: Evidence From Panel Data pp. 481-516 Downloads
Anil Kumar and Che-Yuan Liang
Property Taxes and Politicians: Evidence From School Budget Elections pp. 517-544 Downloads
Andrew Barr and Thomas Dee
Did Pennsylvania’s Statewide School Finance Reform Increase Education Spending or Provide Tax Relief? pp. 545-582 Downloads
Matthew P. Steinberg, Rand Quinn, Daniel Kreisman and J. Cameron Anglum
Cross-Subsidization in Employer-Based Health Insurance and the Effects of Tax Subsidy Reform pp. 583-612 Downloads
Svetlana Pashchenko and Ponpoje Porapakkarm
Do Doubled-Up Families Minimize Household-Level Tax Burden? pp. 613-640 Downloads
Maggie R. Jones and Amy B. O’Hara
Shifting the Burden of Taxation From the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent pp. 643-676 Downloads
Harry Grubert and Rosanne Altshuler
Integration of Corporate and Shareholder Taxes pp. 677-700 Downloads
Michael J. Graetz and Alvin C. Warren, Jr.
Replacing Corporate Tax Revenues With a Mark-to-Market Tax on Shareholder Income pp. 701-732 Downloads
Eric Toder and Alan Viard
Book Review: Taxation and Regulation of the Financial Sector Edited by Ruud De Mooij and Gaëtan Nicodème (Mit Press, 2014, Cambridge, Ma, 407 Pages) pp. 733-738 Downloads
Peter Merrill

Volume 69, issue 2, 2016

Beyond the Eitc: The Effect of Reducing the Earned Income Tax Credit on Labor Force Participation pp. 261-284 Downloads
Jeremy Moulton, Alexandra Graddy-Reed and Lauren Lanahan
Destination Taxation: Road to Economic Success? pp. 285-314 Downloads
William Fox and Zhou Yang
Spending Within Limits: Evidence From Municipal Fiscal Restraints pp. 315-352 Downloads
Leah Brooks, Yosh Halberstam and Justin Phillips
The U.S. State Experience Under Formulary Apportionment: Are There Lessons for International Reform? pp. 353-386 Downloads
Kimberly Clausing
Leveling the Playing Field: The Taxpayer Relief Act of 1997 and Tax-Exempt Borrowing by Nonprofit Colleges and Universities pp. 387-412 Downloads
Todd L. Ely and Thad D. Calabrese
Are Local Property Taxes Regressive, Progressive, or What? pp. 415-434 Downloads
Wallace Oates and William A. Fischel
Tax Incidence and Rental Housing: A Survey and Critique of Research pp. 435-460 Downloads
Richard W. England
Book Review: Tax Systems by Joel Slemrod and Christian Gillitzer (Mit Press, 2013, London, England, 223 Pages) pp. 461-470 Downloads
Michael Keen

Volume 69, issue 1, 2016

Optimal Taxation When Children’s Abilities Depend on Parents’ Resources pp. 11-40 Downloads
Alexander Gelber and Matthew Weinzierl
Does the Earned Income Tax Credit Reduce Saving by Low-Income Households? pp. 41-76 Downloads
Caroline Weber
The Response of Delinquent Taxpayers to More Aggressive Collection pp. 77-102 Downloads
Joshua J. Miller and Silda Nikaj
State Earned Income Tax Credits and the Production of Child Health: Insurance Coverage, Utilization, and Health Status pp. 103-132 Downloads
Reagan A. Baughman and Noelia Duchovny
Does Use Tax Evasion Provide a Competitive Advantage to E-Tailers? pp. 133-168 Downloads
Jeffrey L. Hoopes, Jacob R. Thornock and Braden M. Williams
Financial Transaction Taxes in Theory and Practice Leonard E. Burman, William G. Gale, Sarah Gault, Bryan Kim pp. 171-216 Downloads
Jim Nunns and Steve Rosenthal
Financial Transaction Taxes in the European Union Thomas Hemmelgarn, Gaëtan Nicodème pp. 217-240 Downloads
Bogdan Tasnadi and Pol Vermote
Book Review: Value Added Tax: A Comparative Approach, Second Edition by Alan Schenk, Victor Thuronyi, and Wei Cui (Cambridge University Press, 2015, New York, Ny, 560 Pages) pp. 241-250 Downloads
Pierre-Pascal Gendron
Page updated 2017-10-18