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 61, issue 4, 2008

Tax Motivated Takings pp. 579-91

Thomas J. Miceli, Kathleen Segerson and C.F. Sirmans

Distributional Consequences of Converting the Property Tax to a Land Value Tax: Replication and Extension of England and Zhao pp. 593-607

John H. Bowman and Michael E. Bell

The Impact of School District Consolidation on Housing Prices pp. 609-33

Yue Hu and John Yinger

The Income Elasticity of Gross Casino Revenues: Short–Run and Long–Run Estimates pp. 635-52

Mark Nichols and Mehmet Tosun

Thin Markets and Property Tax Inequities: A Multinomial Logit Approach pp. 653-71

Daniel McMillen and Rachel N. Weber

Why Do Nonprofits Have Taxable Subsidiaries? pp. 675-98

Michelle H. Yetman and Robert J. Yetman

Taxes and Financial Assets: Valuing Permanently Reinvested Foreign Earnings pp. 699-720

Bryant–Kutcher, Lisa, Lisa Eiler and David A. Guenther

Taxes and Ex–Day Returns: Evidence From Germany and the U.K pp. 721-42

Meziane Lasfer

Methods of Capital Gains Taxation and the Impact on Asset Prices and Welfare pp. 743-68

Marco Sahm

Using Technology to Simplify Individual Tax Filing pp. 773-89

Joseph Bankman

Technology and Taxation in Developing Countries: From Hand to Mouse pp. 791-821

Richard Bird and Eric M. Zolt

The SSTP and Technology: Implications for the Future of the Sales Tax pp. 823-41

William Fox, LeAnn Luna and Matthew Murray

Genes as Tags: The Tax Implications of Widely Available Genetic Information pp. 843-63

Kyle Logue and Joel Slemrod

Problems and Promise of Smart Cards in Taxation pp. 865-82

Frank Cowell

The Future of Tax Privacy pp. 883-900

Paul Schwartz

Volume 61, issue 3, 2008

The 2001 and 2003 Tax Rate Reductions: An Overview and Estimate of the Taxable Income Response pp. 345-64

Gerald Auten, Robert Carroll and Geoffrey Gee

Distributional Effects of the 2001 and 2003 Tax Cuts: How Do Financing and Behavioral Responses Matter? pp. 365-80

Douglas Elmendorf, Jason Furman, William Gale and Benjamin H. Harris

The Effect of the May 2003 Dividend Tax Cut on Corporate Dividend Policy: Empirical and Survey Evidence pp. 381-96

Alon Brav, John R. Graham, Campbell Harvey and Roni Michaely

Taxation of Capital and Labor:The Diverse Landscape by Entity Type pp. 397-419

Nicholas Bull and Paul Burnham

Tax Policy and Sole Proprietorships: A Closer Look pp. 421-433

Susan C. Nelson

The Taxation of Carried Interest: Understanding the Issues pp. 445-60

Alan Viard

Foreign Income and Domestic Deductions pp. 461-75

James Hines

Energy Tax Incentives and the Alternative Minimum Tax pp. 477-91

Curtis Carlson and Gilbert Metcalf

A Tax–Based Approach to Slowing Global Climate Change pp. 493-517

Joseph Aldy, Eduardo Ley and Ian Parry

Social Policy and the U.S. Tax Code: The Curious Case of the Low-Income Housing Tax Credit* pp. 519-29

Kurt Usowski and Mike Hollar

State and Local Finances and the Macroeconomy: The High–Employment Budget and Fiscal Impetus pp. 531-45

Glenn Follette, Andrea Kusko and Byron Lutz

The Crisis in State and Local Government Statistics pp. 547-53

Yolanda K. Kodrzycki

The Connection Between House Price Appreciation and Property Tax Revenues* pp. 555-72

Byron F. Lutz

Volume 61, issue 2, 2008

Taxing the Stork pp. 167-87

Wataru Kureishi and Midori Wakabayashi

Can Administrative Data on Child Support Be Used to Improve the EITC? Evidence From Wisconsin pp. 189-203

V. Joseph Hotz and John Scholz

Experimental Evidence on Tax Compliance and Voluntary Public Good Provision pp. 205-23

Hsu, Li–Chen

Do Tax Cuts Promote Entrepreneurial Longevity? pp. 225-50

Gurley–Calvez, Tami and Donald Bruce

Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance pp. 251-75

Joel Slemrod

Tax Policy in Developing Countries: Looking Back—and Forward pp. 279-301

Roy Bahl and Richard Bird

The Incidence of the Corporation Income Tax Revisited pp. 303-12

Arnold Harberger

On the Evolution of Fiscal Federalism: Theory and Institutions pp. 313-34

Wallace Oates

Volume 61, issue 1, 2008

How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling pp. 7-33

Michael Lovenheim

The Effect of Property Tax Limitations on Residential Private Governments: The Case of Proposition 13 pp. 35-56

Ron Cheung

The Robust Relationship Between Taxes and U.S. State Income Growth pp. 57-80

W. Reed

Do Redistributive State Taxes Reduce Inequality? pp. 81-104

Andrew Leigh

Ex–Dividend Day Price and Volume: The Case of 2003 Dividend Tax Cut pp. 105-27

Yi Zhang, Kathleen A. Farrell and Todd A. Brown

Effects of Taxes on Economic Behavior pp. 131-39

Martin Feldstein

Understanding Uniformity and Diversity in State Corporate Income Taxes pp. 141-59

Charles E. McLure

Volume 60, issue 4, 2007

The Effect of Tax Rebates on Consumption Expenditures: Evidence From State Tax Rebates pp. 685-710

Bradley Heim

Internet Purchases, Cross-Border Shopping, and Sales Taxes pp. 711-25

Charles L. Ballard and Jaimin Lee

Revenue Cycles and the Distribution of Shortfalls in U.S. States: Implications for an "Optimal" Rainy Day Fund pp. 727-42

Gary A Wagner and Erick Elder

The Elasticity of Taxable Income Over the 1980s and 1990s* pp. 743-68

Seth Giertz

Capping the Mortgage Interest Deduction pp. 769-85

John Anderson, Jeffrey Clemens and Andrew Hanson

Preferential Tax Regimes With Asymmetric Countries pp. 789-95

Sam Bucovetsky and Andreas Haufler

The Gross Receipts Tax: A New Approach to Business Taxation? pp. 799-819

Thomas F. Pogue

Is There a Role for Gross Receipts Taxation?* pp. 821-40

William Testa and Richard H. Mattoon

Volume 60, issue 3, 2007

Individual Income Taxes After 2010: Post–Permanence–Ism pp. 347-69

Alex Brill

Estate Planning Under the Bush Tax Cuts pp. 371-84

Ellen K. Harrison

The AMT: What's Wrong and How to Fix It pp. 385-405

Leonard E. Burman, William Gale, Greg Leiserson and Jeffrey Rohaly

Can America Afford to Get Sick? pp. 407-18

Jonathan Schwabish, Julie Topoleski and Ignez Tristao

The Economic Effects of the President's Proposal for a Standard Deduction for Health Insurance pp. 419-31

Robert Carroll

The President's Proposed Standard Deduction for Health Insurance: Evaluation and Recommendations pp. 433-54

Leonard E. Burman, Jason Furman, Greg Leiserson and Roberton C. Williams

Health Savings Accounts: Will They Impact Markets?* pp. 455-67

David P. Richardson and Jason Seligman

Turning Workers Into Savers? Incentives, Liquidity, and Choice in 401(K) Plan Design pp. 469-89

Olivia Mitchell, Stephen P. Utkus and Yang, Tongxuan (Stella)

What Is the Effective Social Security Tax on Additional Years of Work? pp. 491-506

John Sabelhaus

Why Do Firms Offer Risky Defined–Benefit Pension Plans? pp. 507-19

David Love, Paul A. Smith and David Wilcox

What Can We Learn About Uncertain Tax Benefits From FIN 48? pp. 521-35

Jennifer Blouin, Cristi Gleason, Lillian Mills and Stephanie Sikes

The Foreign Source Income Repatriation Patterns of US Parents in Worldwide Loss* pp. 537-49

Laura Power and Gerald Silverstein

Do Capital Income Tax Cuts Trickle Down? pp. 551-67

Shu-Chun Yang

Understanding the Tax Gap1 pp. 569-76

Mark J. Mazur and Alan H. Plumley

Tax Compliance and the Neuroeconomics of Intertemporal Substitution pp. 577-88

Terrence Chorvat

An Agent–Based Model of Tax Compliance With Social Networks pp. 589-610

Adam Korobow, Chris Johnson and Robert Axtell

The Federal Role in State Taxation: A Normative Approach pp. 611-30

William Fox and John A. Swain

How Federal Policymakers Account for the Concerns of State and Local Governments in the Formulation of Federal Tax Policy pp. 631-48

Jane Gravelle and Jennifer Gravelle

Pre–Emption: Federal Statutory Intervention in State Taxation pp. 649-62

David Wildasin

Lending a Helping Hand: Two Governments Can Work Together pp. 663-79

Harley Duncan and LeAnn Luna

Volume 60, issue 2, 2007

Using Bilateral Advance Pricing Agreements to Resolve Tax Transfer Pricing Disputes pp. 173-91

Anja De Waegenaere, Richard Sansing and Jacco L. Wielhouwer

Growth, Taxes, and Government Expenditures: Growth Hills for U.S. States pp. 193-204

Neil Bania, Jo Anna Gray and Joe Stone

Earned Income Tax Credits and Labor Supply: New Evidence From a British Natural Experiment pp. 205-24

Andrew Leigh

Simulating the Dynamic Macroeconomic and Microeconomic Effects of the FairTax pp. 225-52

Sabine Jokisch and Laurence Kotlikoff

Marginal Tax Rates Facing Low– and Moderate–Income Workers Who Participate in Means–Tested Transfer Programs pp. 253-76

Stephen D. Holt and Jennifer L. Romich

Medicaid Expenditures and State Budgets: Past, Present, and Future pp. 279-304

James Marton and David Wildasin

Public Pension Plans: Myths and Realities for State Budgets pp. 305-23

J. Giertz and Leslie Papke

State Education Spending: Current Pressures and Future Trends pp. 325-45

Sheila E. Murray, Kim Rueben and Carol Rosenberg

Volume 60, issue 1, 2007

Unveiling Hidden Districts: Assessing the Adoption Patterns of Business Improvement Districts in California pp. 5-24

Leah Brooks

Two Approaches to Determine Public Good Provision Under Distortionary Taxation pp. 25-43

Vidar Christiansen

Maxing Out: An Analysis of Local Option Sales Tax Rate Increases pp. 45-63

LeAnn Luna, Donald Bruce and Richard R. Hawkins

Interest Rates, Taxes and Corporate Financial Policies pp. 65-84

Roger Gordon and Young Lee

The Effect of Sunday Sales Bans and Excise Taxes on Drinking and Cross–Border Shopping for Alcoholic Beverages pp. 85-105

Mark Stehr

Methodological Frontiers of Public Finance Field Experiments pp. 109-27

Jeffrey Kling

Using Laboratory Experimentsin Public Economics pp. 129-52

James Alm and Sarah Jacobson