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.
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Volume 52, issue 4, 1999

Tax Rates and Work Incentives in the Social Security Disability Insurance Program: Current Law and Alternative Reforms pp. 623-54

Hilary Hoynes and Robert Moffitt

A Distributional Analysis of Green Tax Reforms pp. 655-82

Gilbert Metcalf

Achieving "Program Neutrality" Under a National Retail Sales Tax pp. 683-98

Evan Koenig

The Effect of Risk and Tax Differences on Corporate and Limited Partnership Capital Structure pp. 699-716

Thomas C. Omer and William D. Terando

The Tax Reform Act of 1986 and the Composition of Consumer Debt pp. 717-40

Victor Stango

The Tax Incidence of Three Texas Lottery Games: Regressivity, Race, and Education pp. 741-52

Donald I. Price and E. Shawn Novak

Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis pp. 753-64

Gideon Yaniv

On the Performance and Use of Government Revenue Forecasts pp. 765-82

Alan Auerbach

Social Security Privatization: What Are the Issues? pp. 783-802

Randall P. Mariger

Reforming Social Security: The Case Against Individual Accounts pp. 803-18

Alicia Munnell

Social Security Reform in the United States pp. 819-42

Andrew Samwick

Volume 52, issue 3, 1999

Challenges and Uncertainties in Forecasting Federal Individual Income Tax Receipts pp. 325-38

Joe Parcell

What Made Receipts Boom and When Will They Go Bust? pp. 339-48

Richard A. Kasten, David Weiner and G. Thomas Woodward

Forecasting Personal Income Tax Revenue: Recent New Jersey Experience pp. 349-60

Richard L. Kaluzny and Thomas M. Beam

Forecasting Revenue Receipts in the States: Current Challenges in California pp. 361-72

Brad Williams, Robert Ingenito and Jon David Vasche

Taxing State and Local Government Production: Economic and Legal Perspectives pp. 373-84

Moshe Schuldinger and Dennis Zimmerman

The Case Against Deferral: A Deferential Reconsideration pp. 385-404

James Hines

Surplus Tax Policy? pp. 405-12

Leonard E. Burman

Evaluating the Costs and Benefits of Taxing Internet Commerce pp. 413-28

Austan Goolsbee and Jonathan Zittrain

The Sales Tax, the VAT, and Taxes in Between--or, Is the Only Good NRST a "VAT in Drag"? pp. 429-42

George Zodrow

The Required Tax Rate in a National Retail Sales Tax pp. 443-58

William Gale

Rainy Day Funds and State Government Savings pp. 459-72

Brian Knight and Arik Levinson

Tax Exemption and State Capital Investment pp. 473-82

Julia Lynn Coronado

Labor Force Participation of Older Workers: Prospective Changes and Potential Policy Responses pp. 483-504

Melissa Favreault, Caroline Ratcliffe and Eric Toder

Distributional Implications of Social Security Reform for the Elderly: The Impact of Revising COLAs, the Normal Retirement Age, and the Taxation of Benefits pp. 505-30

Richard W. Johnson

Three Key Design Issues in Analyzing the Trust Fund Investment Policy pp. 531-40

Kent Smetters

Would Saving Social Security Raise National Saving? pp. 541-52

Jan Walliser

Lump Sum Distributions From Pension Plans: Recent Evidence and Issues for Policy and Research pp. 553-62

Leonard E. Burman, Norma Coe and William Gale

Taxing Retirement Income: Nonqualified Annuities and Distributions From Qualified Accounts pp. 563-92

Jeffrey Brown, Olivia Mitchell, James M. Poterba and Mark J. Warshawsky

Disposition of Lump-Sum Pension Distributions: Evidence From Tax Returns pp. 593-614

John Sabelhaus and David Weiner

Volume 52, issue 2, 1999

Sales Taxes and Prices: An Empirical Analysis pp. 157-78

Timothy Besley and Harvey S. Rosen

A Test of the Theory of Tax Clienteles for Dividend Policies pp. 179-94

Dan S. Dhaliwal, Merle Erickson and Robert Trezevant

Is Charitable Giving by Nonitemizers Responsive to Tax Incentives? New Evidence pp. 195-206

Christopher M. Duquette

Economies of Scale in Property Tax Assessment pp. 207-20

David Sjoquist and Mary Beth Walker

The Effect of Tax and Expenditure Limitations on the Revenue Structure of Local Government, 1962-87 pp. 221-38

Ron Shadbegian

Federalism, Grants, and Fiscal Equalization pp. 239-60

Peter Mieszkowski and Richard A. Musgrave

Social Security and Saving: A Comment pp. 261-68

Dennis Coates and Brad Humphreys

Theories of Tax Competition pp. 269-304

John Douglas Wilson

Lessons From Behavioral Responses to International Taxation pp. 305-22

James Hines

Volume 52, issue 1, 1999

The Effect of School Finance Reform on Population Heterogeneity pp. 5-29

Daniel Aaronson

Financing Universal Health Care in the United States: A General Equilibrium Analysis of Efficiency and Distributional Effects pp. 31-51

Charles L. Ballard and John H. Goddeeris

Distributional Aspects of an Environmental Tax Shift: The Case of Motor Vehicle Emissions Taxes pp. 53-65

Margaret Walls and Jean Hanson

The Consumption Tax and the Saving Elasticity pp. 67-78

Laurence S. Seidman and Kenneth A. Lewis

Consumers’ Share and Producers’ Share of the General Sales Tax pp. 79-90

Raymond J. Ring

Inflation, Taxes, and the Durability of Capital pp. 91-98

Darrel S. Cohen and Kevin Hassett

Proposition 13: Unintended Effects and Feasible Reforms pp. 99-112

Terri A. Sexton, Steven Sheffrin and O’Sullivan, Arthur

Do Tax and Expenditure Limits Provide a Free Lunch? Evidence on the Link Between Limits and Public Sector Service Quality pp. 113-28

Thomas Downes and David Figlio

Proposition 13 and Its Offspring: For Good or for Evil? pp. 129-38

Therese J. McGuire

Volume 51, issue 4, 1998

Capital Gains Taxation and New Firm Investment pp. 653-73

M Kevin McGee

Differential Taxation and TaxEvasion by Small Business pp. 675-87

David Joulfaian and Mark Rider

Flat Taxes and Effective Tax Planning pp. 689-713

Michael Calegari

Balanced Budgets and Business Cycles: Evidence From the States pp. 715-32

Arik Levinson

The Impact of State Disclosure Requirements on Municipal Yields pp. 733-53

Lisa M. Fairchild and Timothy W. Koch

Econometric Issues in Estimating the Behavioral Response to Taxation: A Nontechnical Introduction pp. 761-72

Robert K. Triest

Methodological Issues in Measuring and Interpreting Taxable Income Elasticities pp. 773-88

Joel Slemrod

Volume 51, issue 3, 1998

Panel on IRS Restructuring pp. 415-35

Donald Alexander, Lawrence Gibbs, Fred Goldberg and Margaret Richardson

Burning Issues in the Tobacco Settlement Payments: An Economic Perspective pp. 437-51

Jane Gravelle

Using Emissions Trading to Regulate U.S. Greenhouse Gas Emissions: An Overview of Policy Design and Implementation Issues pp. 453-64

Carolyn Fischer, Suzi Kerr and Michael Toman

Cool Code: Federal Tax Incentives to Mitigate Global Warming pp. 465-84

Chris R. Edwards, Ada S. Rousso, Peter R. Merrill and Elizabeth Wagner

On Voluntary Compliance, Voluntary Taxes, and Social Capital pp. 485-91

Joel Slemrod

The Income of Central City and Suburban Migrants: A Case Study of the Washington, D.C. Metropolitan Area pp. 493-516

Robert Strauss

Recent Clinton Urban Education Initiatives and the Role of School Quality in Metropolitan Finance pp. 517-29

Judy Temple

Fiscal Capacity in New York: The City Versus the Region pp. 531-40

Howard Chernick

Metropolitan Taxation in the 21st Century pp. 541-51

David Brunori

Effective Marginal Tax Rates Under the Federal Individual Income Tax: Death by One Thousand Pin Pricks? pp. 553-64

Thomas A. Barthold, Thomas Koerner and John F. Navratil

Fundamental Tax Reform: Public Perception and Political Rhetoric pp. 565-67

Jeffrey H. Birnbaum

Fresh From the River Styx: The Achilles' Heels of Tax Reform Proposals pp. 569-78

Ronald A. Pearlman

Tax Competition, Benefit Taxes, and Fiscal Federalism pp. 579-86

Timothy Goodspeed

Taxation of Financial Capital in a Globalized Environment: The Role of Withholding Taxes pp. 587-99

Howell Zee

The OECD's Report on Harmful Tax Competition pp. 601-08

Joann Weiner and Hugh J. Ault

Savings Incentives for Higher Education pp. 609-20

Thomas J. Kane

Tax Reform and Target Saving pp. 621-35

Andrew Samwick

Six Tax Laws Later: How Individuals' Marginal Federal Income Tax Rates Changed Between 1980 and 1995 pp. 637-52

Leonard E. Burman, William Gale and David Weiner

Volume 51, issue 2, 1998

Taxes and Transfers: A New Look at the Marriage Penalty pp. 175-217

Stacy Dickert-Conlin and Scott Houser

The Relationship Between State Income Taxes and Local Property Taxes: Education Finance in New Jersey pp. 219-38

Timothy Goodspeed

School Finance Reform: Aid Formulas and Equity Objectives pp. 239-62

William Duncombe and John Yinger

How Workers Use 401(K) Plans: The Participation, Contribution, and Withdrawal Decisions pp. 263-89

William F. Bassett, Michael Fleming and Anthony Rodrigues

The Unrelated Business Income Tax, Cost Allocation, and Productive Efficiency pp. 291-302

Richard Sansing

Estimating Flat Tax Incidence and Yield: A Sensitivity Analysis pp. 303-24

Amy Dunbar and Thomas F. Pogue

Tax Evasion, Monopoly, and Nonneutral Profit Taxes pp. 333-38

Kangoh Lee

Comment: Social Security and Private Savings pp. 339-58

Philip Meguire

Tax Policy From a Public Choice Perspective pp. 359-71

Randall Holcombe

What Is Missed if We Leave Out Collective Choice in the Analysis of Taxation pp. 373-89

Stanley Winer and Walter Hettich

Public Finance and Public Choice pp. 391-96

James M. Poterba

Volume 51, issue 1, 1998

The Economic Case for Foreign Tax Credits for Cash Flow Taxes pp. 1-22

Charles E. McLure and George Zodrow

The Incidence of Development Fees and Special Assessments pp. 23-41

John Yinger

Tax-Exempt Bonds Really Do Subsidize Municipal Capital! pp. 43-54

Peter Fortune

Short-Term Effects of a 1990s-Era Property Tax Limit: Panel Evidence on Oregon's Measure 5 pp. 55-70

David Figlio

Horizontal Equity Implications of the Lottery Tax pp. 71-82

Harriet Stranahan and Mary O. Borg

Tax Mimicking Among Belgian Municipalities pp. 89-101

Bruno Heyndels and Jef Vuchelen

The Optimal Supply of Public Goods and the Distortionary Cost of Taxation: Comment pp. 103-16

Edgar Browning and Liqun Liu

A Note on the Optimal Supply of Public Goods and the Distortionary Cost of Taxation pp. 117-25

Louis Kaplow

Tax Aspects of the 1997 Budget Deal pp. 127-41

Bruce Bartlett

Light at the End of the Tunnel or Another Illusion? The 1997 Budget Deal pp. 143-68

Robert D. Reischauer