National Tax Journal

1988 - 2020

Continued by National Tax Journal.

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

From:
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

Jane Gravelle

Taxes as Pandemic Controls pp. 969-986

Ashley Craig and James Hines

Effective Tax Rates by Income and Wealth Class pp. 987-1004

Jesse Bricker, Kevin B. Moore, Sarah J. Reber and Alice Henriques Volz

U.S. Tax Progressivity and Redistribution pp. 1005-1024

David Splinter

Taxing Book Profits: New Proposals and 40 Years of Critiques pp. 1025-1046

Mindy Herzfeld

The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals pp. 1047-1064

Dhammika Dharmapala

Corporate Tax Preferences before and after the Tax Cuts and Jobs Act of 2017 pp. 1065-1086

Erin Henry and Richard Sansing

Did the 2017 Tax Reform Discriminate against Blue-State Voters? pp. 1087-1108

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

Timothy Dowd, Christopher Giosa and Thomas Willingham

The New Tax Legislative and Regulatory Process pp. 1135-1162

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

Elaine Maag and Nikhita Airi

A Universal EITC: Making Work Pay in the Age of Automation pp. 1187-1218

Leonard E. Burman

Does the Federal Income Tax Law Favor Entrepreneurs? pp. 1219-1232

Eric Toder

Profit Shifting before and after the Tax Cuts and Jobs Act pp. 1233-1266

Kimberly Clausing

Corrigendum: Fiscal Responses to the COVID-19 Crisis in Japan: The First Six Months pp. 1267-1268

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

Jeffrey Clemens and Stan Veuger

COVID-19, the CARES Act, and Families’ Financial Security pp. 645-672

Neil Bhutta, Jacqueline Blair, Lisa Dettling and Kevin Moore

Experience Rating and the Dynamics of Financing Unemployment Insurance pp. 673-698

Marta Lachowska, Wayne Vroman and Stephen Woodbury

The Fiscal Effects of the COVID-19 Pandemic on Cities: An Initial Assessment pp. 699-732

Howard Chernick, David Copeland and Andrew Reschovsky

State and Local Government Finances in the COVID-19 Era pp. 733-758

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

Marianne Bitler, Hilary Hoynes and John Iselin

Federal Aid to School Districts during the COVID-19 Recession pp. 781-804

Nora Gordon and Sarah Reber

Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well pp. 805-828

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

Steven Hamilton

U.K. COVID-19 Diary: Policy and Impacts pp. 847-878

Sam Mitha

Public Finance Responses to COVID-19 in Korea pp. 879-900

Jaehyun Jung, Hwanoong Lee and Kyung-ho Song

Fiscal Responses to the COVID-19 Crisis in Japan: The First Six Months pp. 901-926

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

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

Jost H. Heckemeyer and Aaron K. Hemmerich

Communicating Tax Penalties to Delinquent Taxpayers: Evidence from a Field Experiment pp. 331-360

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

Michael Overesch, Sabine Strueder and Georg Wamser

TANF Effective Benefit Guarantees, Tax Rates, and Child-Only Penalties, 2000-2016 pp. 401-428

Erik Hembre

A Unified Perspective on Efficiency, Redistribution, and Public Policy pp. 429-472

Louis Kaplow

Cigarette Taxes and Teen Marijuana Use pp. 475-510

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

Benjamin Hansen, Keaton Miller, Boyoung Seo and Caroline Weber

Marijuana Taxation and Imperfect Competition pp. 545-592

Christopher Mace, Elena Patel and Nathan Seegert

Medical Marijuana, Taxation, and Internal Revenue Code Section 280E pp. 593-616

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

Riley Wilson

Does Inside Debt Moderate Corporate Tax Avoidance? pp. 47-76

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

Vanda Almeida

The Declining Insurance Benefit in the Municipal Bond Market pp. 115-156

Gila Bronshtein and Christos Makridis

Tax-Exempt Municipal Bonds and the Financing of Professional Sports Stadiums pp. 157-196

Austin J. Drukker, Ted Gayer and Alexander K. Gold

The Influence of Autonomous Vehicles on State Tax Revenues pp. 199-234

William Fox

Governmental Expenditure Implications of Autonomous Vehicles pp. 235-258

Ronald Fisher

The Impacts of Autonomous Vehicles on Local Government Budgeting and Finance: Case of Solid Waste Collection pp. 259-282

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

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

Jaeger Nelson and Kerk Phillips

Rethinking the Green New Deal: Using Climate Policy to Address Inequality pp. 693-722

Aparna Mathur

States’ Addiction to Sins: Sin Tax Fallacy pp. 723-754

Lucy Dadayan

Taxing Wealth in an Uncertain World pp. 755-776

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

Whitney B. Afonso

After Wayfair: What Are State Use Taxes Worth? pp. 801-820

John Mikesell and Justin Ross

Digital Services Taxes: Principle as a Double-Edged Sword pp. 821-838

John Vella

The Superiority of the Digital Services Tax over Significant Digital Presence Proposals pp. 839-856

Wei Cui

Superiority of the VAT to Turnover Tax as an Indirect Tax on Digital Services pp. 857-880

Karl Russo

Volume 72, issue 3, 2019

Deterring Property Tax Delinquency in Philadelphia: An Experimental Evaluation of Nudge Strategies pp. 479-506

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

Jacob Mortenson, Heidi R. Schramm and Andrew Whitten

Rules Versus Home Rule—Local Government Responses to Negative Revenue Shocks pp. 543-574

Daniel Shoag, Cody Tuttle and Stan Veuger

Firm Take-Up of a Corporate Income Tax Cut: Evidence from Vietnam pp. 575-598

Anh Pham

Tariff Incidence: Evidence from U.S. Sugar Duties, 1890–1914 pp. 599-616

Douglas A. Irwin

Earned Income Tax Credits and Infant Health: A Local EITC Investigation pp. 617-646

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

Mark Duggan, Gopi Goda and Emilie Jackson

The Bunching of Capital Gains Realizations pp. 323-358

Timothy Dowd and Robert McClelland

The Lifecycle of the 47 Percent pp. 359-396

Don Fullerton and Nirupama L. Rao

Does Informing Employees about Tax Benefits Increase Take-Up? Evidence from EITC Notification Laws pp. 397-434

Taylor Cranor, Jacob Goldin and Sarah Kotb

Not All State Authorizations for Municipal Bankruptcy Are Equal: Impact on State Borrowing Costs pp. 435-464

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

Ryan Gallagher

The Effect of Loss-Offset Provisions on the Asymmetric Behavior of Corporate Tax Revenues in the Business Cycle pp. 45-78

Katarzyna Bilicka

The Sensitivity of Charitable Giving to the Timing and Salience of Tax Credits pp. 79-110

Ross Hickey, Bradley Minaker and A. Payne

How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation pp. 111-138

Clemens Fuest and Samina Sultan

The Excise Tax on High-Cost Health Plans: Potential Adjustments by Policymakers, Employers, and Employees pp. 139-162

G. Edward Miller and Jessica P. Vistnes

Taxes and the Location of U.S. Business Activity Abroad pp. 165-192

John Mutti and Eric Ohrn

Harry Grubert's Evolving Views on International Tax Policy pp. 193-214

Eric Toder

A Festschrift in Honor of Harry Grubert: Harry's Influence on the Research of Academic Accountants pp. 215-236

Jennifer Blouin, Linda Krull and Leslie Robinson

Financial Services under a Consumption Tax: Grubert and Mackie (2000) Revisited pp. 237-250

David A. Weisbach