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 42, issue 4, 1989

An Establishment or an Oligarchy? pp. 405-11

Lester Thurow

The Determinants of State Assistance to Central Cities pp. 413-28

John Yinger and Helen Ladd

Do State Revenue Forecasters Utilize Available Information pp. 429-39

William M. Gentry

Differential Taxation of Capital Income: Another Look at the 1986 Tax Reform Act pp. 441-63

Jane Gravelle

Did Serrano Cause Proposition 13? pp. 465-73

William A. Fischel

Taxation of Capital Gains With Deferred Realization pp. 475-85

Christopher Coyne, Frank Fabozzi and Uzi Yaari

Intergovernmental Grants and Grantor Government Own-Purpose Expenditures pp. 487-94

Philip Grossman

Attrition in the Statistics of Income Panel of Individual Returns pp. 495-501

Charles W. Christian and Peter J. Frischmann

Rank Reversals and the Tax Elasticity of Capital Gain Realizations pp. 503-07

Joel Slemrod

Volume 42, issue 3, 1989

The Budget Outlook and Federal Tax Policy pp. 215-18

James R. Jones

Financing Long-Term Health Care for the Elderly pp. 219-32

Jane Gravelle and Jack Taylor

Resolving the Thrift Industry Crisis: A Public Finance Perspective pp. 233-47

Joseph J. Cordes and Martin A. Sullivan

Financing Child Care: Who Will Pay for the Kids? pp. 249-59

David Reishus

The BALRM Approach to Transfer Pricing pp. 261-71

Daniel J. Frisch

Corporate Debt: What Are the Issues and What Are the Choices pp. 273-82

Richard A. Clark and Emil M. Sunley

Tax-Exempt Bonds: A Sacred Cow That Gave (Some) Milk pp. 283-92

Dennis Zimmerman

Fringe Benefits: Should We Milk This Sacred Cow? pp. 293-300

Robert Turner

Goring the Wrong Ox: A Defense of the Mortgage Interest Deduction pp. 301-13

Susan E. Woodward and John Weicher

Problems With Conventional Expenditure Tax Wisdom or State Policy Analysis With Sales and Excise Taxes and Problems With the Data pp. 315-22

Hy Sanders

Using State Consumer Tax Credits for Achieving Equity pp. 323-37

Bradford Case and Robert D. Ebel

Addressing the Regressivity of the Value-Added Tax pp. 339-51

George N. Carlson and Melanie K. Patrick

Estimation and Interpretation of Capital Gains Realization Behavior: Evidence From Panel Data pp. 353-74

Gerald E. Auten, Leonard E. Burman and William C. Randolph

Capital Gains Tax Policy Toward Entrepreneurship pp. 375-89

James M. Poterba

Capital Gains Taxation and Tax Reform pp. 391-401

Alan Auerbach

Volume 42, issue 2, 1989

Rules for Distributing a Free Government Service Among Areas of a City pp. 103-21

Carl S. Shoup

Tax Policy and National Saving in the United States: A Survey pp. 123-38

A. Lans Bovenberg

Horizontal Equity: Measures in Search of a Principle pp. 139-54

Louis Kaplow

Alternative Transitions to a Consumption Tax pp. 155-66

M Kevin McGee

Elected Versus Appointed Assessors and the Achievement of Assessment Uniformity pp. 181-89

John H. Bowman and John Mikesell

Matching Grant Versus Block Grants With Imperfect Information pp. 191-203

Nirvikar Singh and Ravi Thomas

The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States: Some Econometric Comments pp. 205-07

N.R. Vasudeva Murthy

Reply to Murthy's Comment pp. 209

Kan H. Young

Volume 42, issue 1, 1989

Economic Efficiency in Recent Tax Reform History: Policy Reversals or Consistent Improvements? pp. 1-13

Don Fullerton and James B. Mackie

Participation in Tax Amnesties: The Individual Income Tax pp. 15-27

Ronald Fisher, John H. Goddeeris and James C. Young

Measuring Government Performance: The Case of Government Waste pp. 29-44

Gary J. Reid

Elasticities, Tax Rates, and Tax Revenue pp. 45-58

Edgar Browning

Tax Treatment of Foreign Exchange Gains and Losses and the Tax Reform Act of 1986 pp. 59-68

Jenny Bourne

Severance Tax Stability pp. 69-78

Kent W. Olson and James W. Kleckley

The International Political Economy of Declining Tax Rates pp. 79-83

Dwight R. Lee and Richard B. McKenzie

A Research Note on the Capitalization of Mortgage Revenue Bond Benefits pp. 85-88

Kirk McClure

Lottery Effects on Pari-Mutuel Tax Revenues pp. 89-93

O Gulley and Frank Scott

State Pricing of Vanity License Plates pp. 95-99

David E. Harrington and Kathy J. Krynski

Volume 41, issue 4, 1988

A Dynamic Analysis of the Research and Experimentation Credit pp. 453-66

Rosanne Altshuler

A Model to Measure the Effects of Taxes on the Real and Financial Decisions of the Firm pp. 467-81

Serge Nadeau

The Accuracy of Government Forecasts and Budget Projections pp. 483-501

George A. Plesko

City Taxes and Property Tax Bases pp. 503-23

Helen Ladd and Katharine Bradbury

Promises, Promises: The States' Experience With Income Tax Indexing pp. 525-42

Daniel Feenberg and Harvey S. Rosen

The Mexican Value-Added Tax (VAT): Methodology for Calculating the Base pp. 543-54

Carlos A. Aguirre and Parthasarathi Shome

Do High Interest Rates Encourage Property Tax Delinquency pp. 555-60

Larry DeBoer and James Conrad

Estimates of Tax-Deferred Retirement Savings Behavior pp. 561-572

Julie H. Collins and James Wyckoff

Some Preliminary Evidence on Tax-Exempt Municipal Leasing pp. 573-77

Charles W. Swenson

Corporate Tax Evasion and Output Decisions of the Uncertain Monopolist pp. 579-81

Leonard F.S. Wang and John L. Conant

Tax Evasion and Monopoly Output Decisions: A Reply pp. 583-84

David Kreutzer and Dwight R. Lee

Taxation and IRA Participation: Re-Examination and Confirmation pp. 585-89

James E. Long

Taxation and IRA Participation: A Response to Long pp. 591-93

Cherie J. O'Neil and G. Rodney Thompson

Measuring Tax Revenue Stability With Implications for Stabilization Policy: A Note pp. 595-98

Bradley M. Braun

Volume 41, issue 3, 1988

The Fall and Rise of the U.S. Corporate Tax Burden pp. 273-84

Valerie L. Amerkhail, Gillian M. Spooner and Emil M. Sunley

Progressivity Effects of the Tax Reform Act of 1986 pp. 285-90

Stanley A. Koppelman

Individual Income Tax Issues as Revised by Tax Reform pp. 291-301

Joseph J. Minarik

The 1986 Act: Tax Reform's Finest Hour or Death Throes of the Income Tax? pp. 303-15

Charles E. McLure

U.S. Taxes and Trade Performance pp. 317-25

Joseph Mutti and Harry Grubert

U.S. Tax Reform 1981 and 1986: Impact on International Capital Markets and Capital Flows pp. 327-40

Hans-Werner Sinn

Discussion of 'U.S. Taxes and Trade Performance' pp. 341-42

Jane Gravelle

Comments on U.S. Tax Structures and Competitiveness pp. 343-45

Robert J. Patrick

International Tax Competition: The Foreign Government Response in Canada and Other Countries pp. 347-55

John Bossons

The Role of Consumption Taxes in Tax Reform Around the World pp. 357-64

Harry D. Garber

Comments in Session on 'Foreign Reactions to U.S. Tax Reform' pp. 365-66

Peggy B. Musgrave

Issues in Integration of Federal and Provincial Sales Taxes: A Canadian Perspective pp. 369-80

Satya Poddar

The (Apparent) Demise of Sales Tax Deductibility: Issues for Analysis and Policy pp. 381-89

David Wildasin

Discussion of Satya Poddar: 'Issues in Integration of Federal and Provincial Sales Taxes: A Canadian Perspective' and David E. Wildasin: 'The (Apparent) Demise of Sales Tax Deductibility: Issues for Analysis and Policy' pp. 391-94

Sijbren Cnossen

Sales Tax on Services: Revenue or Reform? pp. 395-409

Perry D. Quick and Michael J. McKee

Comments on the Taxation of Services Under State Sales Taxes pp. 411-13

Billy C. Hamilton

The Effect of Federal, State and Local Tax Rates on Capital Gains: New York State's Experience pp. 415-38

Frans Seastrand

Discussion of 'The Effect of Federal, State and Local Tax Rates on Capital Gains: New York State's Experience' pp. 439-44

Robert H. Aten

The Corporate Alternative Minimum Tax as a State Revenue Source pp. 445-50

Robert Wood and Nancy Hanrahan

Volume 41, issue 2, 1988

Distributional Aspects of a Federal Value-Added Tax pp. 155-74

Edith Brashares, Janet Furman Speyrer and George N. Carlson

A Cross-Section Analysis of IRS Auditing pp. 175-89

O. Homer Erekson and Dennis Sullivan

The Assignment of Fiscal Responsibility in a Federal State: An Empirical Assessment pp. 191-207

Christopher Ross Bell

The Public Spending and Employment Effects of Local Service Contracting pp. 209-17

James M. Ferris

Municipal Bond Yields: Whose Tax Rates Matter? pp. 219-33

Peter Fortune

The Impact of a State Bond Guarantee on State Credit Markets and Individual Municipalities pp. 235-45

L. Paul Hsueh and David S. Kidwell

Uniformity in a Dual Assessment System pp. 247-56

David L. Chicoine and J. Fred Giertz

Rosen's Marriage Tax Computations: What Do They Mean? pp. 257-58

Michael J. McIntyre

Thinking About the Tax Consequences of Marriage pp. 259-60

Harvey S. Rosen

More Evidence on the "Border Tax" Effect: The Case of West Virginia, 1979-84 pp. 261-65

Michael J. Walsh and Jonathan D. Jones

Does the Laffer Curve Ever Slope Down? pp. 267-69

Firouz Gahvari

Volume 41, issue 1, 1988

Florida's Sales Tax on Services pp. 1-18

Walter Hellerstein

Economic Aspects of Taxing Services pp. 19-36

William Fox and Matthew Murray

Imputing Corporate Tax Liabilities to Individual Taxpayers pp. 37-59

Martin Feldstein

An Empirical Analysis of Federal Income Tax Auditing and Compliance pp. 61-74

Jeffrey A. Dubin and Louis L. Wilde

The Budgetary Incidence of a Lottery to Support Education pp. 75-85

Mary O. Borg and Paul Mason

Tuition Tax Credits and the Public Schools pp. 87-96

Marilyn R. Flowers

Taxation, Rental Income, and Optimal Holding Periods for Real Property pp. 97-107

Anthony J. Pellechio

The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States pp. 109-21

Kan H. Young

The Effect of Changes in Tax Legislation on the Purchase/Lease Decision in the Public Sector pp. 123-30

I. Masse, J. R. Hanrahan and J. Kushner

A Note on the Tax-Induced Clientele Effect and Tax Reform pp. 131-37

Kenneth R. Ferris and William R. Reichenstein

Calculating Income Distribution Indices From Micro-Data pp. 139-42

Stephen Jenkins