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National Tax Journal

1988 - 2020

Continued by National Tax Journal.

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 The University of Chicago Press ().

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Volume 73, issue 4, 2020

Sharing the Wealth: How to Tax the Rich pp. 951-968 Downloads
Jane G. Gravelle
Taxes as Pandemic Controls pp. 969-986 Downloads
Ashley Craig and James Hines
Effective Tax Rates by Income and Wealth Class pp. 987-1004 Downloads
Jesse Bricker, Kevin B. Moore, Sarah J. Reber and Alice Henriques Volz
U.S. Tax Progressivity and Redistribution pp. 1005-1024 Downloads
David Splinter
Taxing Book Profits: New Proposals and 40 Years of Critiques pp. 1025-1046 Downloads
Mindy Herzfeld
The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals pp. 1047-1064 Downloads
Dhammika Dharmapala
Corporate Tax Preferences before and after the Tax Cuts and Jobs Act of 2017 pp. 1065-1086 Downloads
Erin Henry and Richard Sansing
Did the 2017 Tax Reform Discriminate against Blue-State Voters? pp. 1087-1108 Downloads
David Altig, Alan Auerbach, Patrick Higgins, Darryl Koehler, Laurence Kotlikoff, Ellyn Terry and Victor Ye
Corporate Behavioral Responses to the TCJA for Tax Years 2017-2018 pp. 1109-1134 Downloads
Timothy Dowd, Christopher Giosa and Thomas Willingham
The New Tax Legislative and Regulatory Process pp. 1135-1162 Downloads
Rebecca M. Kysar
The Moving Forward with the Earned Income Tax Credit and Child Tax Credit: Analysis of Proposals to Expand Refundable Tax Credits pp. 1163-1186 Downloads
Elaine Maag and Nikhita Airi
A Universal EITC: Making Work Pay in the Age of Automation pp. 1187-1218 Downloads
Leonard E. Burman
Does the Federal Income Tax Law Favor Entrepreneurs? pp. 1219-1232 Downloads
Eric Toder
Profit Shifting before and after the Tax Cuts and Jobs Act pp. 1233-1266 Downloads
Kimberly Clausing
Corrigendum: Fiscal Responses to the COVID-19 Crisis in Japan: The First Six Months pp. 1267-1268 Downloads
Michihito Ando, Chishio Furukawa, Daigo Nakata and Kazuhiko Sumiya

Volume 73, issue 3, 2020

Implications of the COVID-19 Pandemic for State Government Tax Revenues pp. 619-644 Downloads
Jeffrey Clemens and Stan Veuger
COVID-19, the CARES Act, and Families’ Financial Security pp. 645-672 Downloads
Neil Bhutta, Jacqueline Blair, Lisa Dettling and Kevin Moore
Experience Rating and the Dynamics of Financing Unemployment Insurance pp. 673-698 Downloads
Marta Lachowska, Wayne Vroman and Stephen Woodbury
The Fiscal Effects of the COVID-19 Pandemic on Cities: An Initial Assessment pp. 699-732 Downloads
Howard Chernick, David Copeland and Andrew Reschovsky
State and Local Government Finances in the COVID-19 Era pp. 733-758 Downloads
Tracy Gordon, Lucy Dadayan and Kim Rueben
Cyclicality of the U.S. Safety Net: Evidence from the 2000s and Implications for the COVID-19 Crisis pp. 759-780 Downloads
Marianne Bitler, Hilary Hoynes and John Iselin
Federal Aid to School Districts during the COVID-19 Recession pp. 781-804 Downloads
Nora Gordon and Sarah Reber
Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well pp. 805-828 Downloads
Annette Alstadsæter, Julie Brun Bjørkheim, Wojciech Kopczuk and Andreas Økland
A Tale of Two Wage Subsidies: The American and Australian Fiscal Responses to COVID-19 pp. 829-846 Downloads
Steven Hamilton
U.K. COVID-19 Diary: Policy and Impacts pp. 847-878 Downloads
Sam Mitha
Public Finance Responses to COVID-19 in Korea pp. 879-900 Downloads
Jaehyun Jung, Hwanoong Lee and Kyung-ho Song
Fiscal Responses to the COVID-19 Crisis in Japan: The First Six Months pp. 901-926 Downloads
Michihito Ando, Chishio Furukawa, Daigo Nakata and Kazuhiko Sumiya
Fiscal Policies Amid a Pandemic: The Response of Italy to the COVID-19 Crisis pp. 927-950 Downloads
Marco Di Pietro, Luigi Marattin and Raoul Minetti

Volume 73, issue 2, 2020

Information Exchange and Tax Haven Investment in OECD Securities Markets pp. 291-330 Downloads
Jost H. Heckemeyer and Aaron K. Hemmerich
Communicating Tax Penalties to Delinquent Taxpayers: Evidence from a Field Experiment pp. 331-360 Downloads
Taylor Cranor, Jacob Goldin, Tatiana Homonoff and Lindsay Moore
Do U.S. Firms Avoid More Taxes Than Their European Peers? On Firm Characteristics and Tax Legislation as Determinants of Tax Differentials pp. 361-400 Downloads
Michael Overesch, Sabine Strueder and Georg Wamser
TANF Effective Benefit Guarantees, Tax Rates, and Child-Only Penalties, 2000-2016 pp. 401-428 Downloads
Erik Hembre
A Unified Perspective on Efficiency, Redistribution, and Public Policy pp. 429-472 Downloads
Louis Kaplow
Cigarette Taxes and Teen Marijuana Use pp. 475-510 Downloads
D. Mark Anderson, Kyutaro Matsuzawa and Joseph J. Sabia
Taxing the Potency of Sin Goods: Evidence from Recreational Cannabis and Liquor Markets pp. 511-544 Downloads
Benjamin Hansen, Keaton Miller, Boyoung Seo and Caroline Weber
Marijuana Taxation and Imperfect Competition pp. 545-592 Downloads
Christopher Mace, Elena Patel and Nathan Seegert
Medical Marijuana, Taxation, and Internal Revenue Code Section 280E pp. 593-616 Downloads
Douglas A. Kahn and Howard Bromberg

Volume 73, issue 1, 2020

The EITC and Employment Transitions: Labor Force Attachment and Annual Exit pp. 11-46 Downloads
Riley Wilson
Does Inside Debt Moderate Corporate Tax Avoidance? pp. 47-76 Downloads
Thomas R. Kubick, G. Brandon Lockhart and John R. Robinson
Income Inequality and Redistribution in the Aftermath of the 2007-2008 Crisis: The U.S. Case pp. 77-114 Downloads
Vanda Almeida
The Declining Insurance Benefit in the Municipal Bond Market pp. 115-156 Downloads
Gila Bronshtein and Christos Makridis
Tax-Exempt Municipal Bonds and the Financing of Professional Sports Stadiums pp. 157-196 Downloads
Austin J. Drukker, Ted Gayer and Alexander K. Gold
The Influence of Autonomous Vehicles on State Tax Revenues pp. 199-234 Downloads
William Fox
Governmental Expenditure Implications of Autonomous Vehicles pp. 235-258 Downloads
Ronald C. Fisher
The Impacts of Autonomous Vehicles on Local Government Budgeting and Finance: Case of Solid Waste Collection pp. 259-282 Downloads
Benjamin Y. Clark

Volume 72, issue 4, 2019

The Geometry of International Tax Planning after the Tax Cuts and Jobs Act: A Riff on Circles, Squares, and Triangles pp. 647-670 Downloads
Michael P. Donohoe, Gary A. McGill and Edmund Outslay
Macroeconomic Effects of Reducing OASI Benefits: A Comparison of Seven Overlapping-Generations Models pp. 671-692 Downloads
Jaeger Nelson and Kerk Phillips
Rethinking the Green New Deal: Using Climate Policy to Address Inequality pp. 693-722 Downloads
Aparna Mathur
States’ Addiction to Sins: Sin Tax Fallacy pp. 723-754 Downloads
Lucy Dadayan
Taxing Wealth in an Uncertain World pp. 755-776 Downloads
Daniel Hemel
The Barriers Created by Complexity: A State-by-State Analysis of Local Sales Tax Laws in Light of the Wayfair Ruling pp. 777-800 Downloads
Whitney B. Afonso
After Wayfair: What Are State Use Taxes Worth? pp. 801-820 Downloads
John Mikesell and Justin M. Ross
Digital Services Taxes: Principle as a Double-Edged Sword pp. 821-838 Downloads
John Vella
The Superiority of the Digital Services Tax over Significant Digital Presence Proposals pp. 839-856 Downloads
Wei Cui
Superiority of the VAT to Turnover Tax as an Indirect Tax on Digital Services pp. 857-880 Downloads
Karl Russo

Volume 72, issue 3, 2019

Deterring Property Tax Delinquency in Philadelphia: An Experimental Evaluation of Nudge Strategies pp. 479-506 Downloads
Michael Chirico, Robert Inman, Charles Loeffler, John MacDonald and Holger Sieg
The Effects of Required Minimum Distribution Rules on Withdrawals from Traditional IRAs pp. 507-542 Downloads
Jacob Mortenson, Heidi R. Schramm and Andrew Whitten
Rules Versus Home Rule—Local Government Responses to Negative Revenue Shocks pp. 543-574 Downloads
Daniel Shoag, Cody Tuttle and Stan Veuger
Firm Take-Up of a Corporate Income Tax Cut: Evidence from Vietnam pp. 575-598 Downloads
Anh Pham
Tariff Incidence: Evidence from U.S. Sugar Duties, 1890–1914 pp. 599-616 Downloads
Douglas A. Irwin
Earned Income Tax Credits and Infant Health: A Local EITC Investigation pp. 617-646 Downloads
Brian Hill and Tami Gurley-Calvez

Volume 72, issue 2, 2019

The Effects of the Affordable Care Act on Health Insurance Coverage and Labor Market Outcomes pp. 261-322 Downloads
Mark Duggan, Gopi Goda and Emilie Jackson
The Bunching of Capital Gains Realizations pp. 323-358 Downloads
Timothy Dowd and Robert McClelland
The Lifecycle of the 47 Percent pp. 359-396 Downloads
Don Fullerton and Nirupama L. Rao
Does Informing Employees about Tax Benefits Increase Take-Up? Evidence from EITC Notification Laws pp. 397-434 Downloads
Taylor Cranor, Jacob Goldin and Sarah Kotb
Not All State Authorizations for Municipal Bankruptcy Are Equal: Impact on State Borrowing Costs pp. 435-464 Downloads
Lang (Kate) Yang

Volume 72, issue 1, 2019

Restrictive Zoning's Deleterious Impact on the Local Education Property Tax Base: Evidence from Zoning District Boundaries and Municipal Finances pp. 11-44 Downloads
Ryan Gallagher
The Effect of Loss-Offset Provisions on the Asymmetric Behavior of Corporate Tax Revenues in the Business Cycle pp. 45-78 Downloads
Katarzyna Bilicka
The Sensitivity of Charitable Giving to the Timing and Salience of Tax Credits pp. 79-110 Downloads
Ross Hickey, Bradley Minaker and A. Payne
How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation pp. 111-138 Downloads
Clemens Fuest and Samina Sultan
The Excise Tax on High-Cost Health Plans: Potential Adjustments by Policymakers, Employers, and Employees pp. 139-162 Downloads
G. Edward Miller and Jessica P. Vistnes
Taxes and the Location of U.S. Business Activity Abroad pp. 165-192 Downloads
John Mutti and Eric Ohrn
Harry Grubert's Evolving Views on International Tax Policy pp. 193-214 Downloads
Eric Toder
A Festschrift in Honor of Harry Grubert: Harry's Influence on the Research of Academic Accountants pp. 215-236 Downloads
Jennifer Blouin, Linda Krull and Leslie Robinson
Financial Services under a Consumption Tax: Grubert and Mackie (2000) Revisited pp. 237-250 Downloads
David A. Weisbach
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