Economics at your fingertips  

National Tax Journal

1988 - 2018

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

National Tax Association
National Tax Journal
Contact information at EDIRC.

Bibliographic data for series maintained by Sally Sztrecska ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 71, issue 3, 2018

Tax Incidence in a Vertical Supply Chain: Evidence from Cigarette Wholesale Prices pp. 427-450 Downloads
Kyle Rozema
The Effects of IRS Audits on EITC Claimants pp. 451-484 Downloads
Jason DeBacker, Bradley T. Heim, Anh Tran and Alexander Yuskavage
"Home Sweet Home" versus International Tax Planning: Where Do Multinational Firms Hold their U.S. Trademarks? pp. 485-520 Downloads
Jost H. Heckemeyer, Pia Olligs and Michael Overesch
State and Local Property, Income, and Sales Tax Elasticity: Estimates from Dynamic Heterogeneous Panels pp. 521-546 Downloads
John E. Anderson and Shafiun N. Shimul
The Effects of Penalty Information on Tax Compliance: Evidence from a New Zealand Field Experiment pp. 547-588 Downloads
Norman Gemmell and Marisa Ratto

Volume 71, issue 2, 2018

Raising the Stakes: Experimental Evidence on the Endogeneity of Taxpayer Mistakes pp. 201-230 Downloads
Naomi Feldman, Jacob Goldin and Tatiana Homonoff
The Effect of Flat Tax Rates on Taxable Income: Evidence from the Illinois Rate Increase pp. 231-262 Downloads
Thomas Luke Spreen
Perceptions and Realities of Average Tax Rates in the Federal Income Tax: Evidence from Michigan pp. 263-294 Downloads
Charles L. Ballard and Sanjay Gupta
Assessing the Tax Benefits of Hybrid Arrangements — Evidence from the Luxembourg Leaks pp. 295-334 Downloads
Inga Hardeck and Patrick U. Wittenstein
More Than They Realize: The Income of the Wealthy pp. 335-356 Downloads
Jenny Bourne, Eugene Steuerle, Brian Raub, Joseph Newcomb and Ellen Steele
Reflections of the Holland Medal Recipient: Perils of Tax Reform pp. 357-376 Downloads
James Hines
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax pp. 379-398 Downloads
James Alm
Too Clever by Half: The Politics and Optics of the Two-Part VAT pp. 399-416 Downloads
Alan Viard

Volume 71, issue 1, 2018

Measuring the Financial Shocks of Natural Disasters: A Panel Study of U.S. States pp. 11-44 Downloads
Qing Miao, Yilin Hou and Michael Ralph Abrigo
Fiscal Zoning and Fiscal Externalities pp. 45-74 Downloads
Justin M. Ross
Wedges, Labor Market Behavior, and Health Insurance Coverage under the Affordable Care Act pp. 75-120 Downloads
Trevor S. Gallen and Casey B. Mulligan
Do "Catch-Up Limits" Raise Retirement Saving? Evidence from a Regression Discontinuity Design pp. 121-154 Downloads
Adam Lavecchia
A New Method for Applying VAT to Financial Services pp. 155-182 Downloads
Julio López-Laborda and Julio Guillermo Peña
The Dynamic Stability of Progressive Taxation pp. 183-190 Downloads
Elizabeth Chorvat and Terrence Chorvat

Volume 70, issue 4, 2017

Whose Child Is This? Shifting of Dependents among EITC Claimants within the Same Household pp. 737-758 Downloads
David Splinter, Jeff Larrimore and Jacob Mortenson
Assessing President Trump’s Child Care Proposals pp. 759-782 Downloads
Lily L. Batchelder, Elaine Maag, Chye-Ching Huang and Emily Horton
International Tax Planning under the Destination-Based Cash Flow Tax pp. 783-802 Downloads
Alan Auerbach, Michael Devereux, Michael Keen and John Vella
A Destination-Based Cash Flow Tax Can Be Structured to Comply with World Trade Organization Rules pp. 803-818 Downloads
Itai Grinberg
Macroeconomic Modeling of Tax Policy: A Comparison of Current Methodologies pp. 819-836 Downloads
Alan Auerbach and Itai Grinberg
(Overly) Great Expectations: Carbon Pricing and Revenue Uncertainty in California pp. 837-854 Downloads
James Bushnell
Carbon Pricing in the Northeast: Looking through a Legal Lens pp. 855-878 Downloads
Janet E. Milne
Canada’s Carbon Price Floor pp. 879-900 Downloads
Ian Parry and Victor Mylonas
The Shaky Case for a Business Cash-Flow Tax over a Business Income Tax pp. 900-936 Downloads
Lily L. Batchelder

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 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 Gray and Gilbert 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
Page updated 2018-11-14