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 63, issue 4, 2010

Corporate Tax Policy for the 21st Century pp. 623-33

Peter R. Merrill

Testing Behavioral Public Economics Theories in the Laboratory pp. 635-58

James Alm

Will Health Insurance Mandates Increase Coverage?Synthesizing Perspectives From Health, Tax, Andbehavioral Economics pp. 659-79

David Auerbach, Janet Holtzblatt, Paul Jacobs, Alexandra Minicozzi, Pamela Moomau and Chapin White

(Mis-)Using the Tax System to Subsidizehealth Spending pp. 681-94

Joseph Antos

The Impact of Repealing the Exclusion for Employer-Sponsored Insurance pp. 695-707

Robert Gillette, Gillian Hunter, Ithai Z. Lurie, Jonathan Siegel and Gerald Silverstein

Rethinking Foreign Tax Creditability pp. 709-21

Daniel N. Shaviro

Do Strong Fences Make Strong Neighbors? pp. 723-40

Mihir A. Desai and Dhammika Dharmapala

Should Tax Policy Target Multinational Firm Headquarters? pp. 741-63

Kimberly Clausing

Simplicity: Considerations in Designing a Unified Child Credit pp. 765-80

Elaine Maag

Taxation and the Financial Sector pp. 781-806

Douglas A. Shackelford, Daniel N. Shaviro and Joel Slemrod

Institutions and Fiscal Sustainability pp. 807-37

Shanna Rose

Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation pp. 843-64

Joel Slemrod

Capital Mobility and Capital Tax Competition pp. 865-901

George Zodrow

State Corporation Income Taxation: An Economic Perspective on Nexus pp. 903-24

David Wildasin

Misalignment of Substantive and Enforcement Tax Jurisdiction in a Mobile Economy: Causes and Strategies for Realignment pp. 925-44

John A. Swain

Base Mobility and State Personal Income Taxes pp. 945-66

Donald Bruce, William Fox and Zhou Yang

Can Lower Tax Rates Be Bought? Business Rent-Seeking and Tax Competition Among U.S. States pp. 967-93

Bob Chirinko and Daniel J. Wilsom

The Effects of State Tax Structure on Business Organizational Form pp. 995-1021

LeAnn Luna and Matthew Murray

Mobility and Fiscal Imbalance pp. 1023-53

Robin Boadway and Jean-François Tremblay

Mobility, Competition, and the Distributional Effects of Tax Evasion pp. 1055-84

James Alm and Edward B. Sennoga

Inconsistent Transfer Prices and the Location of Mobile Capital pp. 1085-1109

Anja De Waegenaere and Richard Sansing

Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits pp. 1111-1144

John R. Graham, Michelle Hanlon and Terry Shevlin

Formula Apportionment: Is It Better Than the Current System and Are There Better Alternatives? pp. 1145-1184

Rosanne Altshuler and Harry Grubert

Volume 63, issue 3, 2010

The Distribution of Income Tax Noncompliance pp. 397-418

Andrew Johns and Joel Slemrod

The Interaction of Metropolitan Cost-of-Living and the Federal Earned Income Tax Credit: One Size Fits All? pp. 419-45

Katie Fitzpatrick and Jeffrey Thompson

Global Reform of Personal Income Taxation, 1981–2005: Evidence From 189 Countries pp. 447-78

Klara Sabirianova Peter, Steve Buttrick and Denvil Duncan

401(K) LOANS and HOUSEHOLD BALANCE SHEETS pp. 479-508

Geng Li and Paul A. Smith

Property Value Assessment Growth Limits and Redistribution of Property Tax Payments: Evidence From Michigan pp. 509-37

Mark Skidmore, Charles L. Ballard and Timothy R. Hodge

Déjà Vu All Over Again: On the Dismal Prospects for the Federal Budget pp. 543-60

Alan Auerbach and William Gale

Catastrophic Budget Failure pp. 561-83

Leonard E. Burman, Jeffrey Rohaly, Joseph Rosenberg and Katherine Lim

Are State Public Pensions Sustainable? Why the Federal Government Should Worry About State Pension Liabilities pp. 585-601

Joshua D. Rauh

Making Mountains of Debt Out of Molehills: The Pro-Cyclical Implications of Tax and Expenditure Limitations pp. 603-21

Mathew D. McCubbins and Ellen Moule

Volume 63, issue 2, 2010

What Will Happen if Employers Drop Health Insurance? A Simulation of Employees’ Willingness to Purchase Insurance in the Individual Market pp. 191-213

Jean Marie Abraham and Roger Feldman

Do Ebay Sellers Comply With State Sales Taxes? pp. 215-36

James Alm and Mikhail Melnik

Optimal Solid Waste Tax Policy With Centralized Recycling pp. 237-51

Thomas Kinnaman

The Demand for Lottery Products and Their Distributional Consequences pp. 253-68

Linda S. Ghent and Alan P. Grant

Foreign Income and Domestic Deductions – a Comment pp. 269-80

Johannes Becker and Clemens Fuest

The Long-Term Budget Outlook in the United States and the Role of Health Care Entitlements pp. 285-305

Joyce Manchester and Jonathan Schwabish

The Fiscal Consequences of Trends in Population Health pp. 307-30

Dana Goldman, Pierre-Carl Michaud, Darius Lakdawalla, Yuhui Zheng, Adam Gailey and Igor Vaynman

Desperately Seeking Revenue pp. 331-51

Rosanne Altshuler, Katherine Lim and Roberton Williams

Tax Expenditure Framework Legislation pp. 353-81

Edward D. Kleinbard

Volume 63, issue 1, 2010

Increasing Tax Compliance in Washington State: A Field Experiment pp. 7-32

Govind S. Iyer, Philip M.J. Reckers and Debra L. Sanders

The Implications of Tax Asymmetry for U.S. Corporations pp. 33-61

Michael G. Cooper and Matthew J Knittel

Evidence on the Distributional Effects of a Land Value Tax on Residential Households pp. 63-92

Elizabeth Plummer

The Short-Term Ratio of Self-Financing of Tax Cuts: An Estimate for Norway’s 2006 Tax Reform pp. 93-120

Thor Thoresen, Jørgen Aasness and Zhiyang Jia

The Effect of Perfect Monitoring of Matched Income on Sales Tax Compliance: An Experimental Investigation pp. 121-48

Cathleen Johnson, David Masclet and Claude Montmarquette

Taxation and Corporate Use of Debt: Implications for Tax Policy pp. 151-74

Roger Gordon

Volume 62, issue 4, 2009

The Impact on Investment of Replacing a Retail Sales Tax With a Value-Added Tax: Evidence From Canadian Experience pp. 591-609

Michael Smart and Richard Bird

Alcohol-Leisure Complementarity: Empirical Estimates and Implications for Tax Policy pp. 611-33

Sara E. West and Ian Parry

The Impact of College Financial Aid Rules on Household Portfolio Choice pp. 635-55

Patryk Babiarz and Tansel Yilmazer

Taxes and Ex-Dividend Day Returns: Evidence From REITs pp. 657-76

Oliver Zhen Li and David P. Weber

The Incidence of Tobacco Taxation: Evidence From Geographic Micro-Level Data pp. 677-98

Andrew Hanson and Ryan Sullivan

Multinational Firm Tax Avoidance and Tax Policy pp. 703-25

Kimberly Clausing

Tax Havens: International Tax Avoidance and Evasion pp. 727-53

Jane Gravelle

On Recent Developments in Fighting Harmful Tax Practices pp. 755-71

Gaëtan Nicodème

Volume 62, issue 3, 2009

Behavioral Economics and Tax Policy pp. 375-86

William J. Congdon, Jeffrey Kling and Sendhil Mullainathan

Lessons for Tax Policy in the Great Recession pp. 387-97

Joel Slemrod

Two Cheers for Corporate Tax Base Broadening pp. 399-412

Alan Viard

The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates pp. 413-27

John R. Graham and Hyunseob Kim

Is the Corporation Tax an Effective Automatic Stabilizer? pp. 429-37

Michael Devereux and Clemens Fuest

Managing Risk Caused by Pension Investments in Company Stock pp. 439-53

William Even and David Macpherson

What Does the Market Crash Mean for the Ability of 401(K) Plans to Provide Retirement Income? pp. 455-76

Peter J. Brady

How Will the Stock Market Crash Affect the Choice of Pension Plans? pp. 477-96

Robert L. Clark and John Sabelhaus

The Incidence of U.S. Climate Policy: Alternative Uses of Revenues From a Cap-and-Trade Auction pp. 497-518

Dallas Burtraw, Richard Sweeney and Margaret Walls

Tax Policies for Low-Carbon Technologies pp. 519-33

Gilbert Metcalf

Reducing Greenhouse Gas Emissions With a Tax or a Cap: Implications for Efficiency and Cost Effectiveness pp. 535-53

Terry M. Dinan

Limiting the Tax Exclusion for Employmentbased Health Insurance: Are Improved Equity and Efficiency Enough? pp. 555-62

Mark V. Pauly

The Intersection of Tax and Health Care Policy pp. 563-71

Robert Carroll and Phillip Swagel

State Infrastructure Spending and the Federal Stimulus Package pp. 573-83

Ellen Hanak

Volume 62, issue 2, 2009

The Earned Income Tax Credit and Reported Self-Employment Income pp. 191-217

Sara LaLumia

Charity, Impure Altruism, and Marginal Redistributions of Income pp. 219-35

Sam Allgood

Empirical Evidence on the Revenue Effects of State Corporate Income Tax Policies pp. 237-67

Sanjay Gupta, Jared Moore, Jeffrey Gramlich and Mary Ann Hofmann

Minnesota’s Earned Income Credit Program: Utilization by Current and Former Welfare Households and the Impact of Policy Parameters pp. 269-98

Donald P. Hirasuna and Thomas Stinson

Income Mobility in the United States: New Evidence From Income Tax Data pp. 301-28

Gerald Auten and Geoffrey Gee

Stepping Stone or Dead End? The Effect of the EITC on Earnings Growth pp. 329-46

Molly Dahl, Thomas DeLeire and Jonathan Schwabish

Earnings Volatility Across Groups and Time pp. 347-64

John Sabelhaus and Jae Song

Volume 62, issue 1, 2009

The Effects of Multinationals’ Profit Shifting Activities on Real Investments pp. 5-23

Michael Overesch

Measuring Non–School Fiscal Disparities Among Municipalities pp. 25-56

Katharine Bradbury and Bo Zhao

Does the NEA Crowd Out Private Charitable Contributions to the Arts? pp. 57-75

Jane K. Dokko

Inter–Temporal Differences in the Income Elasticity of Demand for Lottery Tickets pp. 77-99

Thomas Garrett and Cletus Coughlin

Spatiality and Persistence in U.S. Individual Income Tax Compliance pp. 101-24

James Alm and Mohammad Yunus

Book–Tax Conformity: Implications for Multinational Firms pp. 127-53

Michelle Hanlon and Edward L. Maydew

Internationalization of Income Measures and the U.S. Book–Tax Relationship pp. 155-67

Daniel Shaviro

Earnings Management, Corporate Tax Shelters, and Book–Tax Alignment pp. 169-86

Mihir A. Desai and Dhammika Dharmapala