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 46, issue 4, 1993

The Political Efficiency of General Taxation pp. 401-10

James Buchanan

Measuring the Aggregate High-Employment Budget for State and Local Governments pp. 411-23

Andrea L. Kusko and Laura S. Rubin

Solow and States: Capital Accumulation, Productivity, and Economic Growth pp. 425-39

Douglas Holtz-Eakin

Corporate Tax Harmonization and Competition in Federal Countries: Some Lessons for the European Community? pp. 441-61

Michael Daly and Joann Weiner

Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries pp. 463-76

James Alm, Michael McKee and Mark Skidmore

The Effect of Tax Exemption on the Market Share of Nonprofit Hospitals pp. 477-86

O Gulley and Rexford Santerre

Determinants of Tax Preparer Usage: Evidence From Panel Data pp. 487-503

Charles W. Christian, Sanjay Gupta and Suming Lin

Tax Rates and Professional Tax Return Preparation: Reexamination and New Evidence pp. 511-17

James E. Long and Steven B Caudill

Public Finance in Theory and Practice pp. 519-26

Alan Auerbach

On the Use of 'Distribution Tables' in the Tax Policy Process pp. 527-37

R. Glenn Hubbard

Volume 46, issue 3, 1993

Infrastructure Spending: Where Do We Go From Here? pp. 261-73

Charles R. Hulten and Robert M. Schwab

What Can Private Investment Incentives Accomplish? The Case of the Investment Tax Credit pp. 275-90

Jane Gravelle

How Should We Measure Distribution? pp. 291-99

Thomas A. Barthold

What Does the Public Believe About Tax Fairness? pp. 301-08

Steven Sheffrin

Guidelines for Taxing International Capital Flows: The Legal Perspective pp. 315-21

Michael J. McIntyre

Savers' Tax Relief: Revisiting a Good Idea pp. 323-29

Peter M. Taylor

What Is the Distributional Burden of Taxing Consumption? pp. 331-44

John Sabelhaus

Economic, Administrative, and Political Factors in Choosing a General Consumption Tax pp. 345-58

Charles E. McLure

Transitional Issues in Moving to a Direct Consumption Tax pp. 359-76

Shounak Sarkar and George Zodrow

State Provider Assessments to Fund Medicaid pp. 377-83

James M. Verdier

The State Solution to the Federal Government's International Transfer Pricing Problem pp. 385-92

Dan R. Bucks and Michael Mazerov

Federal Tax Policy and the States: Corporate Integration pp. 393-97

James W. Wetzler

Volume 46, issue 2, 1993

The Relationship Between Federal and State Individual Income Tax Progressivity pp. 95-108

Charles E. Scott and Robert K. Triest

Incidence of the Property Tax on Commercial Real Estate: The Case of Downtown Chicago pp. 109-20

John McDonald

Subsidies Financed With Distorting Taxes pp. 121-34

Edgar Browning

Property Taxation, Property Base, and Property Value: An Empirical Test of the 'New View' pp. 135-59

Robert Wassmer

Taxation, Equity, and Growth: Exploring the Trade-Off Between Shareholder Dividend Tax Relief and Higher Corporate Income Taxes pp. 161-75

Serge Nadeau and Robert Strauss

Tax Competition Among Jurisdictions With Public and Private Employment pp. 177-89

Dennis Coates

Evaluating Fuel Tax Equity: Direct and Indirect Distributional Effects pp. 197-205

Stephen D. Casler and Aisha Rafiqui

Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization pp. 207-27

Richard Bird

A Policymaker's Guide to Fiscal Decentralization pp. 229-35

Edward Gramlich

Fiscal Decentralization and Economic Development pp. 237-43

Wallace Oates

Volume 46, issue 1, 1993

Explaining State Government Discretionary Revenue Increases in Fiscal Years 1991 and 1992 pp. 1-12

Paul R. Blackley and Larry DeBoer

The Demand for Wagering on State-Operated Lotto Games pp. 13-22

O Gulley and Frank Scott

Property Tax Collector Performance and Pay pp. 23-31

Laurie J. Bates and Rexford Santerre

Charitable Contributions by Low-and Middle-Income Taxpayers: Further Evidence With a New Method pp. 33-39

Yook S. Choe and Jhook Jeong

Limitations on State and Local Government Borrowing for Private Purposes pp. 41-52

Judy Temple

Tax Amnesties and Compliance in the Long Run: A Time Series Analysis pp. 53-60

James Alm and William Beck

Volume 45, issue 4, 1992

Incidence Effects of a State Fiscal Policy Shift: The Florio Initiatives in New Jersey pp. 371-87

William T. Bogart, David Bradford and Michael G. Williams

An Examination of Taxpayer Preference for Aggressive Tax Advice pp. 389-403

Peggy A. Hite and Gary A. McGill

Evaluating the Impact of School Finance Reform on the Provision of Public Education: The California Case pp. 405-19

Thomas Downes

The Optimal Exemption pp. 421-31

Kemper W. Moreland

The Impact of the Hotel Room Tax: An Interrupted Time Series Approach pp. 433-41

Carl Bonham, Edwin Fujii, Eric Im and James Mak

Rent-Seeking and Peak-Load Pricing of Public Services: An Extension pp. 443-45

Nirvikar Singh

Volume 45, issue 3, 1992

Daniel Holland--in Memoriam pp. 205

Gerard M. Brannon

Approaches to Corporate Integration: The Treasury Department Report pp. 209-23

Anne L. Alstott and James B. Mackie

The New Intercompany Pricing Regulations pp. 225-32

Barbara Rollinson and Rom Watson

The Proposed Transfer Pricing Regulations: Comments and Concerns pp. 233-38

Laurie J. Dicker and George N. Carlson

Taxes and Spending in the Age of Deficits: A View From Washington and Academe pp. 239-42

Alan Auerbach

The Effects of Taxation on Investment: New Evidence From Firm Level Panel Data pp. 243-51

Jason G. Cummins and Kevin Hassett

Real Estate Markets Since 1980: What Role Have Tax Changes Played? pp. 253-66

James R. Follain, Patric Hendershott and David Ling

The Effects of Tax Reform on Charitable Contributions pp. 267-90

Gerald E. Auten, James M. Cilke and William C. Randolph

Do Tax Incentives Work? The Real Effects of the Tax Reform Act: Comment pp. 291-97

Bob Chirinko

Economic Change and the Evolving State Tax Structure: The Case of the Sales Tax pp. 299-313

William Duncombe

Sorting Out State Expenditure Pressures pp. 315-29

Richard F. Dye and Therese J. McGuire

Tax Preferences and Employment-Based Health Insurance pp. 331-46

Leonard E. Burman and Jack Rodgers

The President's 1992 Health Care White Paper: An Economic Perspective pp. 347-56

R. Glenn Hubbard

Beyond Paralysis in Health Policy: A Proposal to Focus on Children pp. 357-68

C. Eugene Steuerle

Volume 45, issue 2, 1992

Reassessing the Role for Wealth Transfer Taxes pp. 119-43

Henry Aaron and Alicia Munnell

Substituting Consumption-Based Direct Taxation for Income Taxes as the International Norm pp. 145-54

Charles E. McLure

Approximately Efficient Federal Matching Grants for Subnational Public Assistance pp. 155-65

Mark Shroder

The Effect of Marginal Tax Rates on Capital Gains Revenue: Another Look at the Evidence pp. 167-77

Robert Gillingham and John S. Greenlees

The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform pp. 185-202

Marsha Blumenthal and Joel Slemrod

Volume 45, issue 1, 1992

Social Security Rules and Marginal Tax Rates pp. 1-22

Martin Feldstein and Andrew Samwick

Toward a Global Excise on Carbon pp. 23-36

Sijbren Cnossen and Herman R.J. Vollebergh

State Taxation of Interest Income and Municipal Borrowing Costs pp. 37-52

Mary Lovely and Michael J. Wasylenko

Capital Gains Redux: Why Holding Periods Matter pp. 53-76

Eric W. Cook and John F. O'Hare

Tax Neutrality and the Tax Treatment of Purchased Intangibles pp. 77-88

Jane Gravelle and Jack Taylor

Sales Taxes, Investment, and the Tax Reform Act of 1986 pp. 89-105

David Joulfaian and James B. Mackie

Estimating the Determinants of Taxpayer Compliance With Experimental Data pp. 107-14

James Alm, Betty Jackson and Michael McKee

An Excise Tax That Reduces Price pp. 115-17

Larry G. Sgontz