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 44, issue 4, 1991

Lessons From the British Poll Tax Disaster pp. 421-36

Peter Smith

Federal Government Growth: Leviathan or Protector of the Elderly? pp. 437-50

Rudolph G. Penner

Individual Income Taxation Since 1948 pp. 451-75

Jon Bakija and C. Eugene Steuerle

The State Aid Decision: Changes in State Aid to Local Governments, 1982-1987 pp. 477-96

Helen Ladd

On the 'Traditional' and 'New' Views of Dividend Taxation pp. 497-509

George Zodrow

Dividend Policy and Valuation Effects of the Tax Reform Act of 1986 pp. 511-18

Paul J. Bolster and Vahan Janjigian

Is the Child Care Credit Progressive? pp. 519-28

Amy Dunbar and Susan Nordhauser

Price Discrimination and Congestion pp. 529-32

Stephen Shmanske

Volume 44, issue 3, 1991

The Budget Enforcement Act: Has Orwell's Vision of the Future Come True? pp. 247-50

Stanley E. Collender

Countercyclical Fiscal Policy: In Theory, and in Congress pp. 251-56

Joseph J. Minarik

Measuring the Distributional Effects of Tax Changes for the Congress pp. 257-68

Albert J. Davis

The Distribution of Federal Expenditures pp. 269-76

Paul L. Menchik

Lifetime Versus Annual Perspectives on Tax Incidence pp. 277-87

Don Fullerton and Diane Lim

The Case for Corrective Taxation pp. 289-92

Lawrence Summers

Federal Preemption of State Tax Policy pp. 293-96

Gerald H. Goldberg

Mechanisms for Exporting the State Sales Tax Burden in the Absence of Federal Deductibility pp. 297-310

Stephen H. Pollock

Will the Emperor Discover He Has No Clothes Before the Empire Is Sold? The Problem of Transfer Pricing for State and Federal Governments pp. 311-14

Dan R. Bucks

Net Imports and the U.S. Corporate Tax Base pp. 315-24

Patrick A. Driessen

Tax Incentives as Viewed by Economists and Lawyers pp. 325-40

Seymour Fiekowsky

Nonprofit Organizations, Social Benefits, and Tax Policy pp. 341-49

Dennis Zimmerman

'Unfair' Competition by Nonprofits and Tax Policy pp. 351-64

Richard Steinberg

Panel-Data Estimates of Charitable Giving: A Synthesis of Techniques pp. 365-81

Kevin S. Barrett

Towards a More Rational Pension Tax Policy: Equal Treatment for Small Business pp. 383-91

Kathleen P. Utgoff

Are Pensions Worth the Cost? pp. 393-403

Alicia Munnell

The Productive Inefficiency of New Pension Tax Policy pp. 405-17

Richard A. Ippolito

Volume 44, issue 2, 1991

A National Perspective on the Nature and Effects of the Local Property Tax Revolt, 1976-1986 pp. 123-45

Anne E. Preston and Casey Ichniowski

The Federal Tax Subsidy to Housing and the Reduced Value of the Mortgage Interest Deduction pp. 147-68

James R. Follain and David Ling

Charitable Bequests and Estate Taxes pp. 169-80

David Joulfaian

The Distributional Implications of the 1986 Tax Reform pp. 181-98

Sally Wallace, Michael J. Wasylenko and David Weiner

Public Sector Maintenance: The Case of Local Mass-Transit pp. 199-212

Brian A. Cromwell

Observable Heterogeneity and the Demand for Local Public Spending pp. 213-23

William T. Bogart

Policy, Participation and Revenue in Washington State Lotto pp. 225-35

Stuart E. Thiel

Determining the Boundaries of a Post-Bellas Hess World pp. 237-41

Richard D. Pomp

Volume 44, issue 1, 1991

Changes in State Government Finances in the 1980s pp. 1-19

Steven D. Gold

Effects of Capital Gains Taxes on Revenue and Economic Efficiency pp. 21-40

Patric Hendershott, Eric Toder and Yunhi Won

The Distributional Effects of a Sales Tax on Services pp. 41-53

John Siegfried and Paul A. Smith

Growth and Variability of State Individual Income and General Sales Taxes pp. 55-66

Richard F. Dye and Therese J. McGuire

A Haig-Simons-Tiebout Comprehensive Income Tax pp. 67-78

Charles R. Hulten and Robert M. Schwab

Endogenous Capital Utilization and Taxation of Corporate Capital pp. 79-91

Dennis Coates

Elasticity of Individual Income Tax in the United States: Further Evidence From Cross-Section Data pp. 93-99

Rati Ram

Effective Capital Gains Tax Rates: A Comment on Coyne, Fabozzi, and Yaari pp. 101-04

Donald W. Kiefer

Effective Capital Gains Tax Rates: A Reply pp. 105-07

Christopher Coyne, Frank Fabozzi and Uzi Yaari

Volume 43, issue 4, 1990

Some Unresolved Issues in Design and Implementation of Value-Added Taxes pp. 383-94

John F. Due

The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986 pp. 395-409

Jeffrey A. Dubin, Michael J. Graetz and Louis L. Wilde

Capital Gains Tax Rates and Stock Market Volume pp. 411-25

Yolanda K. Henderson

A Normative Inquiry Into the Base of a Retail Sales Tax: Causal Sales, Used Goods, and Trade-Ins pp. 427-37

Richard D. Pomp and Oliver Oldman

Current Patterns and Trends in State and Local Intangibles Taxation pp. 439-50

John H. Bowman, George E. Hoffer and Michael D. Pratt

Investment Incentives Under the Alternative Minimum Tax pp. 451-65

Andrew Lyon

Property Tax Exemptions and Local Fiscal Stress pp. 467-79

John K. Mullen

Capital Market Evidence of Windfalls From the Acquisition of Tax Carryovers pp. 481-89

Elizabeth R. Plummer and John R. Robinson

Taxes and Firms' Dividend Policies: Survey Results pp. 491-96

Stephanie Abrutyn and Robert Turner

Rent-Seeking and Peak-Load Pricing of Public Services pp. 497-503

Dwight R. Lee and Paul Wilson

Volume 43, issue 3, 1990

Taxes and Spending Under Gramm-Rudman-Hollings pp. 223-32

Robert D. Reischauer

The Crisis in U.S. Saving and Proposals to Address the Crisis pp. 233-46

Laurence Kotlikoff

Precautionary Saving, Health Accumulation, and the Saving Downturn of the 1980s pp. 247-57

Jonathan Skinner

IRAs and National Savings pp. 259-83

Leonard E. Burman, Joseph J. Cordes and Larry Ozanne

Transfer Pricing Issues pp. 285-91

Lowell Dworin

Health Policy Issues for the 1990s pp. 293-98

Harold Danker

Franchises, Intangible Capital, and Assets pp. 299-305

George Mundstock

Corporate Integration Puzzles pp. 307-14

Geraldine Gerardi, Michael J. Graetz and Harvey S. Rosen

Fiscal Federalism and the Changing Global Economy pp. 315-20

Robert Strauss

The State and Local Fiscal Outlook: What Have We Learned and Where Are We Headed? pp. 321-42

Roy Bahl and David Sjoquist

Raising Revenue by Taxing Activities With Social Costs pp. 343-56

Joseph J. Cordes, Eric Nicholson and Frank Sammartino

The Forces Shaping Tax Policy Today pp. 357-61

Bill Gradison

Social Security: The LaBrea Tar Pits of Public Policy pp. 363-69

Henry Aaron

The Rise and Fall of the Medicare Catastrophic Coverage Act pp. 371-81

Marilyn Moon

Volume 43, issue 2, 1990

Horizontal Equity, Once More pp. 113-22

Richard A. Musgrave

Has State Redistribution Policy Grown More Conservative? pp. 123-42

Robert Moffitt

Marginal Tax Rates and IRA Contributions pp. 143-53

James E. Long

Tax Increment Financing: Municipal Adoption and Growth pp. 155-63

John Anderson

Structure, Conduct, and Performance in the Local Public Sector pp. 165-73

Randall Eberts and Timothy Gronberg

Do Higher Property Tax Rates Increase the Market Share of Nonprofit Hospitals? pp. 175-87

Cyril F. Chang and Howard P. Tuckman

Tax Rates and Tax Evasion: Evidence From California Amnesty Data pp. 189-99

Steven E. Crane and Farrokh Nourzad

Utility Functions and Fiscal Illusion From Grants pp. 201-05

J. Patrick O'Brien and Yeung-Nan Shieh

Do Institutions Matter? An Empirical Note pp. 207-15

Kevin T. Duffy-Deno and Douglas Dalenberg

Measuring Government Performance: Comment pp. 217-18

John Beck

Volume 43, issue 1, 1990

The Income Tax Treatment of the Family: An International Perspective pp. 1-22

Joseph A. Pechman and Gary V. Engelhardt

Amazing Grace: Tax Amnesties and Compliance pp. 23-37

James Alm, Michael McKee and William Beck

Lock-in Effect Within a Simple Model of Corporate Stock Trading pp. 75-94

Donald W. Kiefer