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 ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 71, issue 4, 2018

A Preliminary Assessment of the Tax Cuts and Jobs Act of 2017 pp. 589-612

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

Bradley T. Borden

Tax Policy and Organizational Form: Assessing the Effects of the Tax Cuts and Jobs Act of 2017 pp. 635-660

Erin Henry, George A. Plesko and Steven Utke

Examining S-Corporation Losses and How They Are Used pp. 661-686

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

Jason DeBacker, Lucas Goodman, Bradley Heim, Shanthi Ramnath and Justin Ross

The Consequences of the Tax Cut and Jobs Act's International Provisions: Lessons from Existing Research pp. 707-728

Dhammika Dharmapala

The Business Cycle and the Deduction for Foreign Derived Intangible Income: A Historical Perspective pp. 729-750

Timothy Dowd and Paul Landefeld

Assessing U.S. Global Tax Competitiveness after Tax Reform pp. 751-788

Andrew Lyon and William A. McBride

Missing the Mark: Evaluating the New Tax Preferences for Business Income pp. 789-806

Ari Glogower and David Kamin

Mandating Health Insurance Coverage for High-Income Individuals pp. 807-828

Paul D. Jacobs

Volume 71, issue 3, 2018

Tax Incidence in a Vertical Supply Chain: Evidence from Cigarette Wholesale Prices pp. 427-450

Kyle Rozema

The Effects of IRS Audits on EITC Claimants pp. 451-484

Jason DeBacker, Bradley 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

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

John Anderson and Shafiun Shimul

The Effects of Penalty Information on Tax Compliance: Evidence from a New Zealand Field Experiment pp. 547-588

Norman Gemmell and Marisa Ratto

Volume 71, issue 2, 2018

Raising the Stakes: Experimental Evidence on the Endogeneity of Taxpayer Mistakes pp. 201-230

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

Thomas Luke Spreen

Perceptions and Realities of Average Tax Rates in the Federal Income Tax: Evidence from Michigan pp. 263-294

Charles L. Ballard and Sanjay Gupta

Assessing the Tax Benefits of Hybrid Arrangements — Evidence from the Luxembourg Leaks pp. 295-334

Inga Hardeck and Patrick U. Wittenstein

More Than They Realize: The Income of the Wealthy pp. 335-356

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

James Hines

Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax pp. 379-398

James Alm

Too Clever by Half: The Politics and Optics of the Two-Part VAT pp. 399-416

Alan Viard

Volume 71, issue 1, 2018

Measuring the Financial Shocks of Natural Disasters: A Panel Study of U.S. States pp. 11-44

Qing Miao, Yilin Hou and Michael Abrigo

Fiscal Zoning and Fiscal Externalities pp. 45-74

Justin Ross

Wedges, Labor Market Behavior, and Health Insurance Coverage under the Affordable Care Act pp. 75-120

Trevor Gallen and Casey Mulligan

Do "Catch-Up Limits" Raise Retirement Saving? Evidence from a Regression Discontinuity Design pp. 121-154

Adam Lavecchia

A New Method for Applying VAT to Financial Services pp. 155-182

Julio López-Laborda and Julio Guillermo Peña

The Dynamic Stability of Progressive Taxation pp. 183-190

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

David Splinter, Jeff Larrimore and Jacob Mortenson

Assessing President Trump’s Child Care Proposals pp. 759-782

Lily L. Batchelder, Elaine Maag, Chye-Ching Huang and Emily Horton

International Tax Planning under the Destination-Based Cash Flow Tax pp. 783-802

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

Itai Grinberg

Macroeconomic Modeling of Tax Policy: A Comparison of Current Methodologies pp. 819-836

Alan Auerbach and Itai Grinberg

(Overly) Great Expectations: Carbon Pricing and Revenue Uncertainty in California pp. 837-854

James Bushnell

Carbon Pricing in the Northeast: Looking through a Legal Lens pp. 855-878

Janet E. Milne

Canada’s Carbon Price Floor pp. 879-900

Ian Parry and Victor Mylonas

The Shaky Case for a Business Cash-Flow Tax over a Business Income Tax pp. 901-936

Lily L. Batchelder

Volume 70, issue 3, 2017

Effects of a Federal Value-Added Tax on State and Local Government Budgets pp. 515-548

Jim Nunns and Eric Toder

How Taxes and Required Returns Drove Commercial Real Estate Valuations over the Past Four Decades pp. 549-584

John Duca, Patric Hendershott and David Ling

What Drove the Decline in Taxpaying? The Roles of Policy and Population pp. 585-620

Bradley Heim, Ithai Z. Lurie and James Pearce

Capital Gains Taxation and Corporate Investment pp. 621-642

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

Timothy Goodspeed

Is U.S. Corporate Income Double-Taxed? pp. 675-706

Leonard E. Burman, Kimberly Clausing and Lydia Austin

Addendum: Responsiveness of Income to Local Income Taxes: Evidence from Indiana pp. 707-708

Lang (Kate) Yang and Bradley Heim

Volume 70, issue 2, 2017

Unmasking Local Fiscal Responses to Federal Tax Deductibility pp. 223-256

David Coyne

The Labor Incidence of Capital Taxation: New Evidence from the Retail Sales Taxation of Manufacturing Machinery and Equipment pp. 257-294

John 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

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

Richard T. Boylan and Vivian Ho

Responsiveness of Income to Local Income Taxes: Evidence from Indiana pp. 367-392

Lang (Kate) Yang and Bradley Heim

Frameworks for Evaluating Policy Approaches to Address the Competitiveness Concerns of Mitigating Greenhouse Gas Emissions pp. 395-420

Joseph Aldy

The Design of Border Adjustments for Carbon Prices pp. 421-446

Samuel Kortum and David Weisbach

Carbon Tax Competitiveness Concerns: Assessing a Best Practices Carbon Credit pp. 447-468

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

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

David Sjoquist

Volume 70, issue 1, 2017

Income Effects on Maternal Labor Supply: Evidence from Child-Related Tax Benefits pp. 11-52

Philippe Wingender and Sara LaLumina

Taxation and Corporate Debt: Are Banks Any Different? pp. 53-76

Jost H. Heckemeyer and Ruud de Mooij

Borrowing From the Future? 401(K) Plan Loans and Loan Defaults pp. 77-110

Timothy (Jun) Lu, Olivia Mitchell, Stephen P. Utkus and Jean A. Young

Means Testing Social Security: Income Versus Wealth pp. 111-132

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

Amanda C. Stype

Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden pp. 155-170

Don Fullerton and Chi Ta

Hedonic Prices and Equilibrium Sorting in Housing Markets: A Classroom Simulation pp. 171-184

Soren Anderson and Michael Bates

Using the Two-Period Model to Understand Investment in Human Capital pp. 185-204

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

Justin Ross