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.
Bibliographic data for series maintained by The University of Chicago Press ().

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Volume 69, issue 4, 2016

State General Business Taxation One More Time: Cit, Grt, or Vat? pp. 739-762

Robert D. Ebel, LeAnn Luna and Matthew Murray

The Relation Between Book and Taxable Income Since the Introduction of the Schedule M-3 pp. 763-784

Danielle H. Green and George A. Plesko

Trends in the Sources of Permanent and Temporary Book-Tax Differences During the Schedule M-3 Era pp. 785-808

Fabio B. Gaertner, Stacie K. Laplante and Daniel P. Lynch

Increased Tax Disclosures and Corporate Tax Avoidance pp. 809-830

Erin Henry, Norman Massel and Erin Towery

Have Excess Returns to Corporations Been Increasing Over Time? pp. 831-846

Laura Power and Austin Frerick

Innovation Boxes: Beps and Beyond pp. 847-862

Peter Merrill

The Affordable Care Act, Labor Supply, and Social Welfare pp. 863-882

Jane Gravelle and Sean Lowry

What Can Tax Data Tell Us About the Uninsured? Evidence From 2014 pp. 883-904

Ithai Z. Lurie and Janet McCubbin

The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond pp. 905-934

Kimberly Clausing

Reactions of High-Income Taxpayers to Major Tax Legislation pp. 935-964

Gerald Auten, David Splinter and Susan Nelson

Taxing Income of Top Wealth Holders pp. 965-980

Kevin B. Moore, Sarah J. Pack and John Sabelhaus

Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence From 2010 pp. 981-1002

Robert N. Gordon, David Joulfaian and James M. Poterba

Caveats to the Research Use of Tax-Return Administrative Data pp. 1003-1020

Joel Slemrod

Volume 69, issue 3, 2016

Declining Female Labor Supply Elasticities in the United States and Implications for Tax Policy: Evidence From Panel Data pp. 481-516

Anil Kumar and Che-Yuan Liang

Property Taxes and Politicians: Evidence From School Budget Elections pp. 517-544

Andrew Barr and Thomas Dee

Did Pennsylvania’s Statewide School Finance Reform Increase Education Spending or Provide Tax Relief? pp. 545-582

Matthew P. Steinberg, Rand Quinn, Daniel Kreisman and J. Cameron Anglum

Cross-Subsidization in Employer-Based Health Insurance and the Effects of Tax Subsidy Reform pp. 583-612

Svetlana Pashchenko and Ponpoje Porapakkarm

Do Doubled-Up Families Minimize Household-Level Tax Burden? pp. 613-640

Maggie R. Jones and Amy B. O’Hara

Shifting the Burden of Taxation From the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent pp. 643-676

Harry Grubert and Rosanne Altshuler

Integration of Corporate and Shareholder Taxes pp. 677-700

Michael J. Graetz and Alvin C. Warren, Jr.

Replacing Corporate Tax Revenues With a Mark-to-Market Tax on Shareholder Income pp. 701-732

Eric Toder and Alan Viard

Book Review: Taxation and Regulation of the Financial Sector Edited by Ruud De Mooij and Gaëtan Nicodème (Mit Press, 2014, Cambridge, Ma, 407 Pages) pp. 733-738

Peter Merrill

Volume 69, issue 2, 2016

Beyond the Eitc: The Effect of Reducing the Earned Income Tax Credit on Labor Force Participation pp. 261-284

Jeremy Moulton, Alexandra Graddy-Reed and Lauren Lanahan

Destination Taxation: Road to Economic Success? pp. 285-314

William Fox and Zhou Yang

Spending Within Limits: Evidence From Municipal Fiscal Restraints pp. 315-352

Leah Brooks, Yosh Halberstam and Justin Phillips

The U.S. State Experience Under Formulary Apportionment: Are There Lessons for International Reform? pp. 353-386

Kimberly Clausing

Leveling the Playing Field: The Taxpayer Relief Act of 1997 and Tax-Exempt Borrowing by Nonprofit Colleges and Universities pp. 387-412

Todd L. Ely and Thad D. Calabrese

Are Local Property Taxes Regressive, Progressive, or What? pp. 415-434

Wallace Oates and William A. Fischel

Tax Incidence and Rental Housing: A Survey and Critique of Research pp. 435-460

Richard W. England

Book Review: Tax Systems by Joel Slemrod and Christian Gillitzer (Mit Press, 2013, London, England, 223 Pages) pp. 461-470

Michael Keen

Volume 69, issue 1, 2016

Optimal Taxation When Children’s Abilities Depend on Parents’ Resources pp. 11-40

Alexander Gelber and Matthew Weinzierl

Does the Earned Income Tax Credit Reduce Saving by Low-Income Households? pp. 41-76

Caroline Weber

The Response of Delinquent Taxpayers to More Aggressive Collection pp. 77-102

Joshua J. Miller and Silda Nikaj

State Earned Income Tax Credits and the Production of Child Health: Insurance Coverage, Utilization, and Health Status pp. 103-132

Reagan A. Baughman and Noelia Duchovny

Does Use Tax Evasion Provide a Competitive Advantage to E-Tailers? pp. 133-168

Jeffrey Hoopes, Jacob R. Thornock and Braden M. Williams

Financial Transaction Taxes in Theory and Practice pp. 171-216

Leonard E. Burman, William Gale, Sarah Gault, Bryan Kim, Jim Nunns and Steve Rosenthal

Financial Transaction Taxes in the European Union pp. 217-240

Thomas Hemmelgarn, Gaëtan Nicodème, Bogdan Tasnadi and Pol Vermote

Book Review: Value Added Tax: A Comparative Approach, Second Edition by Alan Schenk, Victor Thuronyi, and Wei Cui (Cambridge University Press, 2015, New York, Ny, 560 Pages) pp. 241-250

Pierre-Pascal Gendron

Volume 68, issue 4, 2015

The Performance of State Tax Portfolios During and After the Great Recession pp. 901-918

Nathan Seegert

The Relationship Between Taxes and Growth at the State Level: New Evidence pp. 919-942

William Gale, Aaron Krupkin and Kim Rueben

The Role of Taxes in Mitigating Income Inequality Across the U.S. States pp. 943-974

Daniel H. Cooper, Byron F. Lutz and Michael G. Palumbo

Who Benefits From the Tax Advantages of Organizational Form Choice? pp. 975-998

Michael P. Donohoe, Petro Lisowsky and Michael A. Mayberry

Risk Consequences of Tax-Motivated Choice of Organizational Form in the Banking Industry pp. 999-1024

Michael A. Mayberry, Connie D. Weaver and Jaron H. Wilde

Measuring Aggregate Business Income With Tax Data pp. 1025-1046

James Pearce

Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership pp. 1047-1072

Sebastien Bradley, Estelle Dauchy and Leslie Robinson

Corporate Inversions and Economic Performance pp. 1073-1098

Nirupama Rao

Substitution Across Methods of Profit Shifting pp. 1099-1120

Molly J. Saunders-Scott

Volume 68, issue 3S, 2015

Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition pp. 701-734

David Agrawal, William Fox and Joel Slemrod

E-Tailer Sales Tax Nexus and State Tax Policies pp. 735-766

Donald Bruce, William Fox and LeAnn Luna

Competition in Business Taxes and Public Services: Are Production-Based Taxes Superior to Capital Taxes? pp. 767-802

Elisabeth Gugl and George Zodrow

State Tax Policy and Entrepreneurship pp. 803-838

Donald Bruce, Xiaowen Liu and Matthew Murray

Decentralized Road Investment and Pricing in a Congested, Multi-Jurisdictional City: Efficiency With Spillovers pp. 839-854

Jan Brueckner

Border Effects in Suburban Land Use pp. 855-874

Benoy Jacob and Daniel McMillen

School Accountability and School Choice: Effects on Student Selection Across Schools pp. 875-900

Cassandra M. D. Hart and David Figlio

Volume 68, issue 3, 2015

The Salience of Complex Tax Changes: Evidence From the Child and Dependent Care Credit Expansion pp. 477-510

Benjamin M. Miller and Kevin Mumford

New Evidence on the Tax Elasticity of Capital Gains pp. 511-544

Timothy Dowd, Robert McClelland and Athiphat Muthitacharoen

The Parcel Tax as a Source of Local Revenue for California Public Schools pp. 545-572

Bree Lang and Jon Sonstelie

Assessment Growth Limits and Mobility: Evidence From Home Sale Data in Detroit, Michigan pp. 573-600

Timothy R. Hodge, Gary Sands and Mark Skidmore

Death and Taxes: An Evaluation of the Impact of Prospective Policies for Taxing Wealth at the Time of Death pp. 601-632

Robert B. Avery, Daniel J. Grodzicki and Kevin B. Moore

The Use of Neutralities in International Tax Policy pp. 635-652

David A. Weisbach

Interest Deductions in a Multijurisdictional World pp. 653-680

Mihir A. Desai and Dhammika Dharmapala

Book Review: We Are Better Than This: How Government Should Spend Our Money by Edward D. Kleinbard (Oxford University Press, 2014, Oxford, Uk, 509 Pages) pp. 681-688

Daniel Shaviro

Volume 68, issue 2, 2015

Are Income Taxes Destined to Rise? Fiscal Imbalance and Future Tax Policy in the United States pp. 235-250

Jason Saving and Alan Viard

Whither the Marriage Tax? pp. 251-280

James Alm and J. Sebastian Leguizamon

Accounting for Income Changes Over the Great Recession Relative to Previous Recessions: The Impact of Taxes and Transfers pp. 281-318

Jeff Larrimore, Richard Burkhauser and Philip Armour

Difference-in-Differences Methods in Public Finance pp. 319-338

Travis St. Clair and Thomas D. Cook

Local Government Responses to Exogenous Shocks in Revenue Sources: Evidence From Florida pp. 339-376

Erich Cromwell and Keith Ihlanfeldt

Reflections of the Holland Medal Recipient Saver Heterogeneity and the Challenge of Assessing Retirement Saving Adequacy pp. 377-388

James M. Poterba

Mr. Piketty and the “Neoclassics”: A Suggested Interpretation pp. 393-408

J. Bradford DeLong

Taking Capital’s Gains: Capital’s Ideas and Tax Policy in the Twenty-First Century pp. 409-424

Glenn Hubbard

The Origins of Inequality, and Policies to Contain It pp. 425-448

Joseph Stiglitz

Capital and Wealth Taxation in the 21st Century pp. 449-458

Thomas Piketty

Book Review: Double Dividend: Environmental Taxes and Fiscal Reform in the United States by Dale W. Jorgenson, Richard J. Goettle, Mun S. Ho, and Peter J. Wilcoxen (Mit Press, 2013, Cambridge, Ma, 640 Pages) pp. 459-466

Charles L. Ballard

Volume 68, issue 1, 2015

Myopia and the Effects of Social Security and Capital Taxation on Labor Supply pp. 7-32

Louis Kaplow

Does Federal Deductibility Affect State and Local Revenue Sources? pp. 33-58

Bradley Heim and Yulianti Abbas

The Role of Representative Agents in the Property Tax Appeals Process pp. 59-92

William Doerner and Keith Ihlanfeldt

Reservation Prices: An Economic Analysis of Cigarette Purchases on Indian Reservations pp. 93-118

Philip DeCicca, Donald Kenkel and Feng Liu

Carbon Taxes and Fiscal Reform in the United States pp. 121-138

Dale Jorgenson, Richard J. Goettle, Mun Ho and Peter Wilcoxen

Carbon Taxes and U.S. Fiscal Reform pp. 139-156

Warwick McKibbin, Adele C. Morris, Peter Wilcoxen and Yiyong Cai

Carbon Taxes, Deficits, and Energy Policy Interactions pp. 157-178

Sebastian Rausch and John Reilly

Environmental Policy for Fiscal Reform: Can a Carbon Tax Play a Role? pp. 179-194

Sugandha D. Tuladhar, W. David Montgomery and Noah Kaufman

The Initial Incidence of a Carbon Tax Across Income Groups pp. 195-214

Roberton Williams, Hal Gordon, Dallas Burtraw, Jared Carbone and Richard D. Morgenstern

Book Review: Critical Issues in Taxation and Development Edited by Clemens Fuest and George R. Zodrow (Mit Press, 2013, Cambridge Ma, 248 Pages) pp. 215-224

Sally Wallace