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National Tax Journal

1988 - 2020

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 ().

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Volume 73, issue 1, 2020

The EITC and Employment Transitions: Labor Force Attachment and Annual Exit pp. 11-46 Downloads
Rily 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 A. 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 F. 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
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
Tim 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

Volume 71, issue 4, 2018

A Preliminary Assessment of the Tax Cuts and Jobs Act of 2017 pp. 589-612 Downloads
William Gale, Hilary Gelfond, Aaron Krupkin, Mark J. Mazur and Eric Toder
Income-Based Effective Tax Rates and Choice-of-Entity Considerations under the 2017 Tax Act pp. 613-634 Downloads
Bradley T. Borden
Tax Policy and Organizational Form: Assessing the Effects of the Tax Cuts and Jobs Act of 2017 pp. 635-660 Downloads
Erin Henry, George A. Plesko and Steven Utke
Examining S-Corporation Losses and How They Are Used pp. 661-686 Downloads
Katherine Lim, Elena Patel and Molly Saunders-Scott
Pass-Through Entity Responses to Preferential Tax Rates: Evidence on Economic Activity and Owner Compensation in Kansas pp. 687-706 Downloads
Jason DeBacker, Lucas Goodman, Bradley T. Heim, Shanthi Ramnath and Justin M. Ross
The Consequences of the Tax Cut and Jobs Act's International Provisions: Lessons from Existing Research pp. 707-728 Downloads
Dhammika Dharmapala
The Business Cycle and the Deduction for Foreign Derived Intangible Income: A Historical Perspective pp. 729-750 Downloads
Timothy Dowd and Paul Landefeld
Assessing U.S. Global Tax Competitiveness after Tax Reform pp. 751-788 Downloads
Andrew Lyon and William A. McBride
Missing the Mark: Evaluating the New Tax Preferences for Business Income pp. 789-806 Downloads
Ari Glogower and David Kamin
Mandating Health Insurance Coverage for High-Income Individuals pp. 807-828 Downloads
Paul D. Jacobs

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 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, C. 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 Gallen and Casey 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
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