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 65, issue 4, 2012

Effects of Adjusting Distribution Tables for Family Size pp. 739-58

Julie-Anne Cronin, Portia DeFilippes and Emily Y. Lin

How Marginal Tax Rates Affect Families at Various Levels of Poverty pp. 759-82

Elaine Maag, C. Eugene Steuerle, Ritadhi Chakravarti and Caleb Quakenbush

The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization pp. 783-806

Adam Stevenson

Marriage and Taxes: What Can We Learn From Tax Returns Filed by Cohabiting Couples? pp. 807-26

Emily Y. Lin and Patricia K. Tong

Heterogeneity in the Tax Responses of Personal Capital Gains Realizations pp. 827-40

Timothy Dowd, Robert McClelland and Athiphat Muthitacharoen

Effective Tax Rates and Measures of Business Size pp. 841-62

Kevin B. Moore

Effects of Public Policies on the Disposition of Pre-Retirement Lump-Sum Distributions: Rational and Behavioral Influences pp. 863-87

Leonard E. Burman, Norma Coe, Michael Dworsky and William Gale

Chief Counsel’s Subtle Impact on Revenue: Regulations, Litigation, and Administrative Guidance pp. 889-98

Roberta Mann

What Do Courts Have to Do With It?: The Judiciary’s Role in Making Federal Tax Law pp. 899-915

Leandra Lederman

The Impact of Agency Procedures and Judicial Review on Tax Reform pp. 917-32

Ellen P. Aprill

Reconciling Global Financial Reporting With Domestic Taxation pp. 933-59

Caitlin Bokulic, Erin Henry and George A. Plesko

Through a Glass Darkly: What Can We Learn About a U.S. Multinational Corporation’s International Operations From Its Financial Statement Disclosures? pp. 961-84

Michael P. Donohoe, Gary A. McGill and Edmund Outslay

State Tax Rankings: What Do They and Don’t They Tell Us? pp. 985-1010

John Anderson

Property Tax Incentive Pitfalls pp. 1011-21

Daphne A. Kenyon, Adam H. Langley and Bethany P. Paquin

The Effect of Sales Taxes on Employment: New Evidence From Cross-Border Panel Data Analysis pp. 1023-41

Jeffrey Thompson and Shawn Rohlin

The Genesis of Senior Income Tax Breaks pp. 1043-68

Karen Smith Conway and Jonathan Rork

Migration Elasticities, Fiscal Federalism, and the Ability of States to Redistribute Income pp. 1069-92

Seth Giertz and Mehmet Tosun

Volume 65, issue 3, 2012

Cross-Country Comparisons of Corporate Income Taxes pp. 493-527

Kevin S. Markle and Douglas A. Shackelford

Fast Money? The Contribution of State Tax Amnesties to Public Revenue Systems pp. 529-62

John Mikesell and Justin Ross

The Impact of Tax Cuts on Economic Growth: Evidence From the Canadian Provinces pp. 563-94

Ergete Ferede and Bev Dahlby

Do Tax Sensitive Investors Liquidate Appreciated Shares After a Capital Gains Tax Rate Reduction? pp. 595-627

James A. Chyz and Oliver Zhen Li

Estimating Local Redistribution Through Property-Tax-Funded Public School Systems pp. 629-51

Haydar Kurban, Ryan Gallagher and Joseph Persky

The Mirrlees Review: A Proposal for Systematic Tax Reform pp. 655-83

James Mirrlees, Stuart Adam, Timothy Besley, Richard Blundell, Stephen Bond, Robert Chote, Gammie Malcolm, Paul Johnson, Gareth Myles and James Poterba

The Mirrlees Review: A U.S. Perspective pp. 685-708

Alan Auerbach

Issues in the Design of Taxes on Corporate Profit pp. 709-30

Michael Devereux

Volume 65, issue 2, 2012

Foreign Taxes and the Growing Share of U.S. Multinational Company Income Abroad: Profits, Not Sales, Are Being Globalized pp. 247-81

Harry Grubert

The Effect of Recent Tax Changes on Tax-Preferred Saving Behavior pp. 283-311

Bradley Heim and Ithai Z. Lurie

No Country for Old Men (Or Women) — Do State Tax Policies Drive Away the Elderly? pp. 313-56

Karen Smith Conway and Jonathan Rork

Transition Strategies in Enacting Fundamental Tax Reform pp. 357-85

Christian Keuschnigg and Mirela Keuschnigg

Strategic Fiscal Interdependence: County and Municipal Adoptions of Local Option Sales Taxes pp. 387-415

Gregory Burge and Brian Piper

The so2 Allowance-Trading System and the Clean Air Act Amendments of 1990: Reflections on 20 Years of Policy Innovation pp. 419-52

Gabriel Chan, Robert Stavins, Robert Stowe and Richard Sweeney

Should Environmental Taxes Be Precautionary? pp. 453-73

David A. Weisbach

Volume 65, issue 1, 2012

A "Second Opinion" on the Economic Health of the American Middle Class pp. 7-32

Richard Burkhauser, Jeff Larrimore and Kosali I. Simon

Behavioral Responses to Taxpayer Audits: Evidence From Random Taxpayer Inquiries pp. 33-57

Norman Gemmell and Marisa Ratto

Tax Preferences for Higher Education and Adult College Enrollment pp. 59-89

Sara LaLumia

Subsidizing Charitable Contributions With a Match Instead of a Deduction: What Happens to Donations and Compliance? pp. 91-116

Marsha Blumenthal, Laura Kalambokidis and Alex Turk

Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence From German Corporate Tax Return Data pp. 118-50

Nadja Dwenger and Viktor Steiner

For-Profit Higher Education: An Assessment of Costs and Benefits pp. 153-79

Stephanie Riegg Cellini

What Explains Trends in Labor Supply Among U.S. Undergraduates? pp. 181-210

Judith Scott-Clayton

Student Aid Simplification: Looking Back and Looking Ahead pp. 211-34

Susan Dynarski and Mark Wiederspan

Volume 64, issue 4, 2011

Corporate Tax Reform: A Macroeconomic Perspective pp. 923-41

Nicholas Bull, Timothy Dowd and Pamela Moomau

The Federal Estate and Gift Tax: A Case Study in Uncertainty pp. 943-48

Beth Shapiro Kaufman

How Would Small Business Owners Fare Under a Business Entity Tax? pp. 949-75

Matthew J. Knittel and Susan C. Nelson

The Distributional and Revenue Consequences of Reforming the Mortgage Interest Deduction pp. 977-1000

Adam J. Cole, Geoffrey Gee and Nicholas Turner

Re-Thinking the Deduction for Charitable Contributions: Evaluating the Effects of Deficit-Reduction Proposals pp. 1001-24

Joseph Cordes

Long-Run Changes in Tax Expenditures on 401(K)-Type Retirement Plans pp. 1025-38

Ithai Z. Lurie and Shanthi Ramnath

Reducing Depreciation Allowances to Finance a Lower Corporate Tax Rate pp. 1039-53

Jane Gravelle

Tax Policy and the Efficiency of U.S. Direct Investment Abroad pp. 1055-82

Mihir A. Desai, C. Fritz Foley and James Hines

Volume 64, issue 3, 2011

School District Responses to Matching Aid Programs for Capital Facilities: A Case Study of New York’s Building Aid Program pp. 759-94

Wen Wang, William D. Duncombe and John Yinger

The Effect of Tax Preferences on Health Spending pp. 795-816

John F. Cogan, R. Glenn Hubbard and Daniel P. Kessler

The Effects of Taxation on the Location Decision of Multinational Firms: M&a Versus Greenfield Investments pp. 817-38

Shafik Hebous, Martin Ruf and Alfons Weichenrieder

The Effect of Tax-Based Federal Student Aid on College Enrollment pp. 839-61

Nicholas Turner

“Clean and Safe” for All? The Interaction Betweeen Business Improvement Districts and Local Government in the Provision of Public Goods pp. 863-89

Rachel Meltzer

The Impacts of the Affordable Care Act: How Reasonable Are the Projections? pp. 893-908

Jonathan Gruber

Volume 64, issue 2, 2011

Strategic Consolidation Under Formula Apportionment pp. 225-54

Thiess Buettner, Nadine Riedel and Marco Runkel

Millionaire Migration and State Taxation of Top Incomes: Evidence From a Natural Experiment pp. 255-83

Cristobal Young and Charles Varner

Structural Change in the Research and Experimentation Tax Credit: Success or Failure? pp. 285-322

Sanjay Gupta, Yuhchang Hwang and Andrew P. Schmidt

The Effect of Taxes on Taxable Earnings: Evidence From the 2001 and Related U.S. Federal Tax Acts pp. 323-51

Perry Singleton

(Uncontrolled) Aggregate Shocks or Vertical Tax Interdependence? Evidence From Gasoline and Cigarettes pp. 353-79

Alejandro Esteller-Moré and Leonzio Rizzo

Social Security Reconsidered pp. 385-414

Henry Aaron

Fixing Social Security — What Would Bismarck Do? pp. 415-28

Laurence Kotlikoff

How Well Are Social Security Recipients Protected From Inflation? pp. 429-49

Gopi Goda, John B. Shoven and Sita Slavov

Introduction: Economic Analysis of Tax Expenditures pp. 451-57

James M. Poterba

Reconsidering Tax Expenditure Estimation pp. 459-89

Rosanne Altshuler and Robert Dietz

Income Versus Consumption Tax Baselines for Tax Expenditures pp. 491-510

Robert Carroll, David Joulfaian and James Mackie

The Tax Exclusion for Employer-Sponsored Health Insurance pp. 511-30

Jonathan Gruber

Revenue Costs and Incentive Effects of the Mortgage Interest Deduction for Owner-Occupied Housing pp. 531-64

James M. Poterba and Todd Sinai

Assessing the Federal Deduction for State and Local Tax Payments pp. 565-90

Gilbert Metcalf

Portfolio Substitution and the Revenue Cost of the Federal Income Tax Exemption for State and Local Government Bonds pp. 591-613

James M. Poterba and Arturo Ramírez Verdugo

How Does Charitable Giving Respond to Incentives and Income? New Estimates From Panel Data pp. 615-50

Jon Bakija and Bradley Heim

Tax Expenditures for Noncash Charitable Contributions pp. 651-87

Deena Ackerman and Gerald Auten

Redistribution and Tax Expenditures: The Earned Income Tax Credit pp. 689-729

Nada Eissa and Hilary Hoynes

U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s pp. 731-51

Susan J. Guthrie and James Hines

Volume 64, issue 1, 2011

Do Caps on Increases in Assessed Values Create a Lock-in Effect? Evidence From Florida’s Amendment One pp. 8-25

Keith Ihlanfeldt

Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes pp. 27-57

James M. Poterba, Nirupama Rao and Jeri K. Seidman

On Estimating Marginal Tax Rates for U.S. States pp. 59-84

W. Reed, Cynthia Rogers and Mark Skidmore

The Effects of Preferential Vat Rates Near International Borders: Evidence From Mexico pp. 85-104

Lucas Davis

Tax Planning by Mutual Funds: Evidence From Changes in the Capital Gains Tax Rate pp. 105-34

Feng Chen, Arthur Kraft and Ira Weiss

Increasing Choice in the Market for Schools: Recent Reforms and Their Effects on Student Achievement pp. 141-63

Susanna Loeb, Jon Valant and Matt Kasman

Teacher Compensation Systems in the United States K-12 Public School System pp. 165-92

Michael Podgursky and Matthew Springer

The Impact of Facilities on the Cost of Education pp. 193-218

Timothy Gronberg, Dennis Jansen and Lori Taylor