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 53, issue 4, 2000

The Determinants of Cross Border Shopping: Implications for Tax Revenues and Institutional Change pp. 801-24

J. Stephen Ferris

Do Taxes Influence Where U.S. Corporations Invest? pp. 825-40

Harry Grubert and John Mutti

The Treatment of Financial Services Under a Broad-Based Consumption Tax pp. 841-52

William Jack

Elasticity of Demand for UK National Lottery Tickets pp. 853-64

David Forrest, O Gulley and Robert Simmons

Modeling IRA Accumulation and Withdrawals pp. 865-76

John Sabelhaus

Estimates of the Tax Subsidy for Employment-Related Health Insurance pp. 877-88

Thomas Selden and John F. Moeller

Life and Death Questions About the Estate and Gift Tax pp. 889-912

William Gale and Joel Slemrod

Behavioral Responses to the Estate Tax: Inter Vivos Giving pp. 913-32

Kathleen McGarry

Taxing Wealth Transfers and Its Behavioral Consequences pp. 933-58

David Joulfaian

The Collision of Tax and Welfare Politics: The Political History of the Earned Income Tax Credit, 1969-99 pp. 983-1026

Dennis J. Ventry

Making Single Mothers Work: Recent Tax and Welfare Policy and Its Effects pp. 1027-62

Bruce D. Meyer and Dan Rosenbaum

The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage, and Living Arrangements pp. 1063-1106

David T. Ellwood

Measuring the Effect of the EITC on Marriage Penalties and Bonuses pp. 1107-34

Janet Holtzblatt and Robert Rebelein

EITC Noncompliance: The Determinants of the Misreporting of Children pp. 1135-64

Janet McCubbin

Who Are the Ineligible EITC Recipients? pp. 1165-86

Jeffrey B. Liebman

The EITC: Expectation, Knowledge, Use, and Economic and Social Mobility pp. 1187-210

Timothy M. Smeeding, Katherin Ross Phillips and O’Connor, Michael

The Effects of the Earned Income Credit on the Seasonality of Household Expenditures pp. 1211-44

Lisa Barrow and Leslie McGranahan

How Families View and Use the EITC: Advance Payment Versus Lump Sum Delivery pp. 1245-66

Jennifer L. Romich and Thomas Weisner

Remote Vendors and American Sales and Use Taxation: The Balance Between Fixing the Problem and Fixing the Tax pp. 1273-86

John Mikesell

Implementing State Corporate Income Taxes in the Digital Age pp. 1287-1305

Charles E. McLure

Federal Constitutional Limitations on Congressional Power to Legislate Regarding State Taxation of Electronic Commerce pp. 1307-26

Walter Hellerstein

An Analysis of the Feasibility of Implementing a Single Rate Sales Tax pp. 1327-50

Gary C. Cornia, Kelly Edmiston, Steven Sheffrin and Terri A. Sexton

The National Tax Association's Project on Electronic Commerce and Telecommunication Taxes pp. 1351-72

Kendall L. Houghton and Gary C. Cornia

E-Commerce in the Context of Declining State Sales Tax Bases pp. 1373-90

Donald Bruce and William Fox

Volume 53, issue 3, 2000

Microsimulation Estimates of the Effects of Tax Subsidies for Health Insurance pp. 329-42

Jonathan Gruber

A Quarter Century of Estate Tax Reforms pp. 343-60

David Joulfaian

Tax Cuts or Spending--Does It Make a Difference? pp. 361-72

Eric Toder

Electronic Commerce Beyond the "Dot Com" Boom pp. 373-84

James A. Senn

Welfare Reform and the Role of Tax Policy pp. 385-402

Diane Lim and Alan Weil

State Low-Income Tax Relief: Recent Trends pp. 403-16

Nicholas Johnson

Tax Implications of Welfare Reform: The Minnesota Experience pp. 417-38

Paul W. Wilson

Social Tax Policies Directed at the Working Poor: The New York State Experience pp. 439-58

David Boughtwood, Arthur Friedson and Nick Gugie

Perspectives on the Budget Surplus pp. 459-72

Alan Auerbach and William Gale

Analysis of Current Social Security Reform Proposals pp. 473-514

Andrew Lyon and John L. Stell

Uncertainty in Social Security Trust Fund Projections pp. 515-30

Noah Meyerson and John Sabelhaus

Depreciation Lives and Methods: Current Issues in the U.S. Capital Cost Recovery System pp. 531-62

David W. Brazell and James B. Mackie

The Tangled Web of Taxing Talk: Telecommunication Taxes in the New Millennium pp. 563-88

Joseph J. Cordes, Charlene Kalenkoski and Harry S. Watson

Deferral and the Optimal Taxation of International Investment Income pp. 589-600

Donald Rousslang

Tax Externalities of Equity Mutual Funds pp. 607-28

Joel M. Dickson, John B. Shoven and Clemens Sialm

Hope for Whom? Financial Aid for the Middle Class and Its Impact on College Attendance pp. 629-62

Susan Dynarski

Capital Gains Tax Realizations and Tax Rates: New Evidence From Time Series pp. 663-82

Matthew Eichner and Todd Sinai

Explaining the Fall and Rise in the Tax Cost of Marriage: The Effect of Tax Laws and Demographic Trends, 1984-97 pp. 683-712

Nada Eissa and Hilary Hoynes

Federal Medicare Transfers Across States: Winners and Losers pp. 713-32

Daniel Feenberg and Jonathan Skinner

Efficiency Effects on the U.S. Economy From Wireless Taxation pp. 733-42

Jerry Hausman

Estate Taxes and Charitable Bequests by the Wealthy pp. 743-64

David Joulfaian

The Distribution of Payroll and Income Tax Burdens, 1979-99 pp. 765-94

Andrew Mitrusi and James M. Poterba

Volume 53, issue 2, 2000

The Weighting Game: Formula Apportionment as an Instrument of Public Policy pp. 183-200

Bharat N. Anand and Richard Sansing

Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage pp. 201-14

James Alm, M.V. Lee Badgett and Leslie A. Whittington

The Importance of Measurement Error in the Cost of Capital pp. 215-28

Austan Goolsbee

Tax Compliance Costs: Research Methodology and Empirical Evidence From Australia pp. 229-52

Binh Tran-Nam, Chris Evans, Michael Walpole and Katherine Ritchie

The Optimal Size of Public Spending and the Distortionary Cost of Taxation pp. 253-72

Yew-Kwang Ng

The Tax Reform Experiment in Transitional Countries pp. 273-98

Jorge Martinez-Vazquez and Robert M. McNab

Tax Policy for Emerging Markets: Developing Countries pp. 299-322

Vito Tanzi and Howell Zee

Volume 53, issue 1, 2000

An Analysis of the Relative U.S. Tax Burden of U.S. Corporations Having Substantial Foreign Ownership pp. 9-22

Michael Kinney and Janice Lawrence

Must Financial Services Be Taxed Under a Consumption Tax? pp. 23-40

Harry Grubert and James B. Mackie

Investing Social Security in the Equity Market. Does It Make a Difference? pp. 41-58

Pierre Pestieau and Uri M. Possen

Interstate Cigarette Bootlegging: Extent, Revenue Losses, and Effects of Federal Intervention pp. 59-78

Jerry Thursby and Marie Thursby

The Impact of Mandates and Tax Limits on Voluntary Contributions to Local Public Services: An Application to Fire-Protection Services pp. 79-104

Douglas C. Bice and William H. Hoyt

The Influence of Taxes on Employment and Population Growth: Evidence From the Washington, D.C. Metropolitan Area pp. 105-24

Stephen T. Mark, Therese J. McGuire and Leslie Papke

Did Distortionary Sales Taxation Contribute to the Growth of the Service Sector? pp. 125-42

David Merriman and Mark Skidmore

Federal Grants and Social Welfare Spending: Do State Responses Matter? pp. 143-52

Howard Chernick

Local Government Responses to Education Grants pp. 153-68

Ronald Fisher and Leslie Papke