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
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Volume 48, issue 4, 1995

The Incidence of Differential Commercial Property Taxes: Empirical Evidence pp. 479-96

Joyce Y. Man

A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism pp. 497-514

Louis Kaplow

Sales Tax Compliance and Audit Selection pp. 515-30

Matthew Murray

The Effect of Deficit Finance on Human Capital pp. 531-46

Philip Trostel

The Marriage Tax and the Rate and Timing of Marriage pp. 547-58

David Sjoquist and Mary Beth Walker

Does the Income Tax Affect Marital Decisions? pp. 565-72

James Alm and Leslie A. Whittington

A Note on Estimating Cross-Border Effects of State Cigarette Taxes pp. 573-84

R. Morris Coats

Life Under a Personal Consumption Tax: Some Thoughts on Working, Saving, and Consuming in Nunn-Domenici's Tax World pp. 585-602

Martin D. Ginsburg

Living With the Flat Tax pp. 603-17

Alan L. Feld

The International Implications of Consumption Tax Proposals pp. 619-47

Harry Grubert and T. Scott Newlon

Volume 48, issue 3, 1995

The Balanced Budget Amendment: Needed? Effective? Efficient? pp. 317-28

Charles L. Schultze

Balanced Budget Rules and Fiscal Policy: Evidence From the States pp. 329-36

James M. Poterba

Will Curbs on Unfunded Mandates Protect States From the Impact of a Federal Balanced Budget Amendment pp. 337-46

Iris J. Lav and James R. St. George

Clarifying Confusion About the Balanced Budget Amendment pp. 347-55

James Buchanan

Should the U.S. Adopt Formula Apportionment? pp. 357-62

James W. Wetzler

Is It Time for a Consumption Tax? pp. 363-72

Daniel J. Boyer and Susan M. Russell

The Tax Restructuring Phenomenon: Analytical Principles and Political Equation pp. 373-85

Ernest S. Christian

Should Small Businesses Be Tax Favored? pp. 387-95

Douglas Holtz-Eakin

Economic Development in a Global Context: Implications of the Uruguay Round for Federal Tax Policy pp. 397-407

Mary Lovely

'Gimme Shelter?' Closely Held Corporations Since Tax Reform pp. 409-16

George A. Plesko

Centralizing Educational Responsibility in Michigan and Other States: New Constraints on States and Localities pp. 417-28

Ronald Fisher and Robert Wassmer

The Implications for Tax Policy of Uncertainty About Labor-Supply and Savings Responses pp. 429-46

William C. Randolph and Diane Lim

Taxes, Capital Gains Realizations, and Revenues: A Critical Review and Some New Results pp. 447-62

Randall P. Mariger

Behavioral Feedback Effects and the Revenue-Estimating Process pp. 463-77

Jane Gravelle

Volume 48, issue 2, 1995

The Welfare State and Economic Performance pp. 171-98

Anthony Atkinson

Did Serrano Cause a Decline in School Spending pp. 199-215

Fabio Silva and Jon Sonstelie

The Administrative and Compliance Cost of Manual Highway Toll Collection: Evidence From Massachusetts and New Jersey pp. 217-28

David A. Friedman and Joel Waldfogel

Charitable Contributions to International Relief and Development pp. 229-44

David Ribar and Mark O. Wilhelm

The Lock-in Effect of Capital Gains Taxes: Evidence From the RJR Nabisco Leveraged Buyout pp. 245-259

Wayne R. Landsman and Douglas A. Shackelford

The Corporate Income Tax: Economic Issues and Policy Options pp. 267-77

Jane Gravelle

Changing Views of the Corporate Income Tax pp. 279-94

Peter Birch Sorensen

Volume 48, issue 1, 1995

Tax Reform and Foreign Acquisitions: A Microanalysis pp. 1-21

Julie H. Collins, Deen Kemsley and Douglas A. Shackelford

Effects of the Earned Income Tax Credit on Income and Welfare pp. 23-43

Edgar Browning

Changing Ranks and the Inequality Impacts of Taxes and Transfers pp. 45-59

Robert Lerman and Shlomo Yitzhaki

The Lotto and Expected Net Revenue pp. 61-70

John F. Scoggins

Vertical Inequality in the Taxation of Real Property pp. 71-84

G. Stacy Sirmans, Barry A. Diskin and H. Swint Friday

Recent Developments in the Marriage Tax pp. 91-101

Daniel Feenberg and Harvey S. Rosen

On Friedrich Hayek and Taxation: Rationality, Rules, and Majority Rule pp. 103-12

Michael W. Spicer

A Note on the Tax-Evading Firm pp. 113-20

Gideon Yaniv

Professional Opinions About Tax Policy: 1994 and 1934 pp. 121-47

Joel Slemrod

What Will the 'NTA Opinions' Have to Do With Federal Tax Policy--1995-6? pp. 149-54

Gerard M. Brannon

Professional Opinions About Tax Policy: A Comment pp. 155-58

George F. Break

Volume 47, issue 4, 1994

Differential Burdens From the Assessment Provisions of Proposition 13 pp. 721-30

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

Is a Value Added Tax Regressive? Annual Versus Lifetime Incidence Measures pp. 731-46

Erik Caspersen and Gilbert Metcalf

State Tax Structure and Multiple Policy Objectives pp. 747-72

William M. Gentry and Helen Ladd

Substituting Direct Government Lending for Guaranteed Student Loans: How Budget Rules Distorted Economic Decisionmaking pp. 773-87

Dennis Zimmerman and Barbara Miles

Taxation and Risk Taking: A General Equilibrium Perspective pp. 789-98

Louis Kaplow

Is Local Government Revenue Response to Federal Aid Symmetrical? Evidence From Pennsylvania County Governments in a Era of Retrenchment pp. 799-816

William F. Stine

The Influence of Ethical Attitudes on Taxpayer Compliance pp. 825-36

Philip M.J. Reckers, Debra L. Sanders and Stephen J. Roark

The Decomposition of Coefficients in Censored Regression Models: Understanding the Effect of Independent Variables on Taxpayer Behavior pp. 837-45

Marc J. LeClere

Jobs, Productivity, and Local Economic Development: What Implications Does Economic Research Have for the Role of Government? pp. 847-61

Timothy Bartik

How Would You Know a Good Economic Policy if You Tripped Over One? Hint: Don't Just Count Jobs pp. 863-81

Paul Courant

Volume 47, issue 3, 1994

Health Care Reform: Putting the Pieces Together pp. 463-69

Gillian Hunter

Implementing Mandates: Can We Do It? pp. 471-83

Robert B. Friedland

Labor Market Effects of the Administrator's Health Proposal pp. 485-96

Douglas Elmendorf and Douglas R. Hamilton

Marginal Tax Rates and Health Care Reform pp. 497-517

Louise Sheiner

Some Effects of Tax Caps on Insurance Pricing and Coverage Rates pp. 519-28

William Jack

Tax Caps on Employment-Based Health Insurance pp. 529-45

Leonard E. Burman and Roberton Williams

Promoting Smokers' Welfare With Responsible Taxation pp. 547-58

W Viscusi

This Tax's for You: The Case for Higher Beer Taxes pp. 559-73

Philip J Cook and Michael J. Moore

Promoting Work Through the EITC pp. 591-607

Janet Holtzblatt, Janet McCubbin and Robert Gillette

The Earned Income Tax Credit and Some Fundamental Institutional Dilemmas of Tax-Transfer Integration pp. 609-19

Anne L. Alstott

Taxes and the Poor: A Microsimulation Study of Implicit and Explicit Taxes pp. 621-38

Stacy Dickert-Conlin, Scott Houser and John Scholz

Implications of Health Reform for State and Local Fiscal Policy pp. 639-54

Eric W. Cook and Michael Vlaisavljevich

State Welfare Reform: Integrating Tax Credits and Income Transfers pp. 655-76

Paul W. Wilson and Robert Cline

Issues in Financing the Superfund pp. 677-88

David W. Brazell and Geraldine Gerardi

Packaging Taxes and Recycling Incentives: The German Green Dot Program pp. 689-701

Ada S. Rousso and Shvetank P. Shah

Environmental 'Remediation' Expenses and a Natural Interpretation of the Capitalization Requirement pp. 703-18

Theodore S. Sims

Volume 47, issue 2, 1994

How Did Firms Adjust Their Tax-Deductible Activities in Response to the Economic Recovery Tax Act of 1981? pp. 253-71

Robert Trezevant

Decomposing the Gini Coefficient to Reveal the Vertical, Horizontal, and Reranking Effects of Income Taxation pp. 273-94

J. Richard Aronson and Peter J. Lambert

Is the Property Tax a Benefit Tax? The Case of Rental Housing pp. 295-316

Robert Carroll and John Yinger

Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis pp. 317-39

Miguel Gouveia and Robert Strauss

Residential Property Tax Capitalization: Discount Rate Evidence From California pp. 341-48

A. Quang Do and C. F. Sirmans

Incentive Effects of Foreign Tax Credits on Multinational Corporations pp. 349-61

Rosanne Altshuler and Paolo Fulghieri

Tax Subsidies to Saving for Home Purchase: Evidence From Canadian RHOSPs pp. 363-88

Gary V. Engelhardt

The Optimal State Tax Portfolio Model: An Extension pp. 395-401

Oskar Harmon and Rajiv Mallick

'Economics in the Policy Process:' a Comment pp. 403-05

Richard Goode

Tax Issues in Health Care Reform pp. 407-16

Henry Aaron

Transfers, Taxes, and Welfare Reform pp. 417-34

Robert Haveman and John Karl Scolex

Implications of Existing Tax Policy for Cross-Border Activity Between the United States and Mexico After NAFTA pp. 435-46

Roger Gordon and Eduardo Ley

Volume 47, issue 1, 1994

Tax Reform and Realizations of Capital Gains in 1986 pp. 1-18

Leonard E. Burman, Kimberly Clausing and John F. O'Hare

Do State Business Climates Still Matter? -- Evidence of a Structural Change pp. 19-37

Robert Carroll and Michael J. Wasylenko

Tax Expenditures in the Federal Excise Tax System pp. 39-62

Bruce F. Davie

The Earned Income Credit: Participation, Compliance, and Antipoverty Effectiveness pp. 63-87

John Scholz

Adjusting School Aid Formulas for the Higher Cost of Educating Disadvantaged Students pp. 89-110

Thomas Downes and Thomas F. Pogue

International Aspects of Corporate Tax Integration: The Contrasting Role of Debt and Equity Flows pp. 111-33

Harry Grubert and John Mutti

An Empirical Analysis of Married Women's Retirement Decisions pp. 135-55

Jessica Primoff Vistnes

State Lottery Sales and Economic Activity pp. 165-71

John Mikesell

Congestion Tolling for Uniform and Nonuniform Demand Cycles When Toll-Revenue Benefits Are Discounted pp. 173-83

Gene E. Mumy

Fiscal Equalization and School Finance pp. 185-97

Andrew Reschovsky

Fiscal Equalization: An Empty Box? pp. 199-209

William H. Oakland

The Case for Equalizing Aid pp. 211-24

Helen Ladd and John Yinger