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 59, issue 4, 2006

Beggar Thy Neighbor? Property Taxation of Vacation Homes pp. 757-80

Nathan Anderson

Labor Supply Effects of the Earned Income Tax Credit: Evidence From Wisconsin's Supplemental Benefit for Families With Three Children pp. 781-800

Maria Cancian and Arik Levinson

Audit Certainty, Audit Productivity, and Taxpayer Compliance pp. 801-16

James Alm and Michael McKee

Do Audits Enhance Compliance? An Empirical Assessment of VAT Enforcement pp. 817-32

Marcelo Bergman and Armando Nevarez

Systematic Risk and the Muni Puzzle pp. 833-48

John M.R. Chalmers

Profit Tax Evasion Under Oligopoly With Endogenous Market Structure pp. 851-57

Laszlo Goerke and Marco Runkel

VAT Fraud and Evasion: What Do We Know and What Can Be Done? pp. 861-87

Michael Keen and Stephen Smith

Coordinating Federal and Provincial Sales Taxes: Lessons From the Canadian Experience pp. 889-903

Richard Bird, Jack Mintz and Thomas A. Wilson

Is the VAT a Money Machine? pp. 905-28

Michael Keen and Ben Lockwood

Implementing a Progressive Consumption Tax: Advantages of Adopting the VAT Credit-Method System pp. 929-54

Itai Grinberg

Volume 59, issue 3, 2006

A Tale of Two Tax Cuts, a Wage Squeeze, and a Tax Credit pp. 403-23

Larry M. Bartels

Public Ignorance and Estate Tax Repeal: The Effect of Partisan Differences and Survey Incentives pp. 425-37

Yanna Krupnikov, Adam Seth Levine, Arthur Lupia and Markus Prior

Public Opinion and the Push toRepeal the Estate Tax pp. 439-61

Mayling Birney, Michael J. Graetz and Ian Shapiro

Health Savings Accounts:Implications for Health Spending* pp. 463-75

Katherine Baicker, William Dow and Jonathan Wolfson

Is There a Right Way to Promote Health Insurance Through the Tax System? pp. 477-90

Joseph Antos

Two Wrongs Do Not Make a Right pp. 491-508

Jason Furman

Floors, Ceilings, and Opening the Door for a Non–Itemizer Deduction pp. 509-30

Deena Ackerman and Gerald Auten

Regulation of Political Organizations and the Red Herring of Tax Exempt Status pp. 531-49

Roger Colinvaux

Katrina/Rita: The Ultimate Test for Tax Policy? pp. 551-60

James A. Richardson

Tax Policy and the Fiscal Cost of Disasters: NY and 9/11 pp. 561-77

Howard Chernick and Andrew Haughwout

Five Things an Economist Thinks Are Important in Analyzing the Domestic Production Deduction: What Accountants and Lawyers Should Know About Economists* pp. 579-84

John McClelland

Five Things Economists and Lawyers Can Learn From Accountants: An Illustration Using the Domestic Production Activities Deduction pp. 585-97

Lillian Mills

Multidisciplinary Issues in Corporate Tax Policy pp. 599-610

George A. Plesko

Distortions From Partial Tax Reform Revealed Through Effective Tax Rates pp. 611-30

Paul Burnham and Larry Ozanne

Horizontal Equity and Family Tax Treatment: The Orphan Child of Tax Policy pp. 631-49

Jane Gravelle and Jennifer Gravelle

Partial Loss Refundability: How Are Corporate Tax Losses Used?* pp. 651-63

Michael Cooper and Matthew Knittel

Containing the Individual Burden of Property Taxes: A Case Study of Circuit Breaker Expansion in Maine -1 pp. 665-83

Michael Allen and Richard Woodbury

Property Tax Limitations: An Interpretative Review pp. 685-94

Nathan Anderson

The Property Tax Bound pp. 695-705

J. Giertz

Illinois' Response to Rising Residential Property Values: An Assessment Growth Cap in Cook County pp. 707-16

Richard F. Dye, Daniel McMillen and David Merriman

Property Tax Policy Responses to Rapidly Rising Home Values: District of Columbia, Maryland, and Virginia pp. 717-33

John H. Bowman

Full Disclosure: Controlling Property Tax Increases During Periods of Increasing Housing Values pp. 735-49

Gary C. Cornia and Lawrence C. Walters

Volume 59, issue 2, 2006

Comparing the Impacts of Social Security Benefit Reductions on the Income Distribution of the Elderly pp. 195-210

Wade D. Pfau

The Implicit Tax on Work at Older Ages pp. 211-34

Barbara Butrica, Richard W. Johnson, Karen Smith and C. Eugene Steuerle

The Compliance Costs of Maintaining Tax Exempt Status pp. 235-52

Marsha Blumenthal and Laura Kalambokidis

The Behavioral Response of Wealth Accumulation to Estate Taxation: Time Series Evidence pp. 253-68

David Joulfaian

International Tax Avoidance and U.S. International Trade pp. 269-87

Kimberly Clausing

The Public Role in Higher Education pp. 291-318

Paul Courant, Michael McPherson and Alexandra M. Resch

The Cost of Complexity in Federal Student Aid: Lessons From Optimal Tax Theory and Behavioral Economics pp. 319-56

Susan Dynarski and Scott–Clayton, Judith E.

Opportunities for Low–Income Students at Top Colleges and Universities: Policy Initiatives and the Distribution of Students pp. 357-86

Amanda Pallais and Sarah Turner

Volume 59, issue 1, 2006

Optimal Commodity Taxation of Traditional and Electronic Commerce pp. 7-31

George Zodrow

Horizontal Inequity in the Property Taxation of Apartment, Industrial, Office, and Retail Properties pp. 33-55

Gary C. Cornia and Barrett A. Slade

The Role of Misconceptions in Support for Regressive Tax Reform pp. 57-75

Joel Slemrod

Unemployment Insurance Tax Burdens and Benefits: Funding Family Leave and Reforming the Payroll Tax pp. 77-95

Patricia Anderson and Bruce Meyer

State "Death" Taxes and Elderly Migration—the Chicken or the Egg? pp. 97-128

Karen Smith Conway and Jonathan Rork

Fundamental Tax Reform: An International Perspective pp. 131-64

Jeffrey Owens

Constrained Tax Reform: How Political and Economic Constraints Affect the Formation of Tax Policy Proposals* pp. 165-87

Jonathan Z. Ackerman and Rosanne Altshuler

Volume 58, issue 4, 2005

Can Competition Tame the Leviathan? Evidence From California's Proposition 39 pp. 627-42

Ed Balsdon and Eric Brunner

The Theory of Tax Evasion: A Retrospective View pp. 643-63

Agnar Sandmo

Evaluating the Impact of the Earned Income Tax Credit on Health Insurance Coverage pp. 665-84

Reagan A. Baughman

Estimation of the Return on Capital in Municipal Water Systems pp. 685-96

Donald Vitaliano

An Analysis of the Effects of Vehicle Property Taxes on Vehicle Demand pp. 697-720

Erik D. Craft and Robert M. Schmidt

Estimating Aggregate Levels of Property Tax Assessment Within Local Jurisdictions: An Extension of the Ihlanfeldt Model to Multiple Land Uses pp. 723-40

Gregory Burge and Keith Ihlanfeldt

Utilization of Income Tax Credits by Low–Income Individuals pp. 743-85

Dickert–Conlin, Stacy, Katie Fitzpatrick and Andrew Hanson

Utilization of the Saver's Credit: An Analysis of the First Year pp. 787-806

Gary Koenig and Robert Harvey

Distinguishing Between Short-Term and Long–Term Recipients of the Earned Income Tax Credit pp. 807-28

Timothy Dowd

Volume 58, issue 3, 2005

Tax Holidays (And Other Escapes) in the American Jobs Creation Act pp. 331-46

Kimberly Clausing

The 2004 Corporate Tax Revisions as a Spaghetti Western: Good, Bad, and Ugly pp. 347-65

Jane Gravelle

A Few Things the Tax Reform Panel Needs to Remember pp. 367-69

Charles E. McLure

Remarks on David Bradford pp. 371-72

Daniel Shaviro

Use of Fiscal Policy Reaction Functions in Analyzing the Macroeconomic Effects of Tax Policy pp. 373-90

Nicholas Bull and Timothy Dowd

The Sustainability of Health Spending Growth pp. 391-408

Glenn Follette and Louise Sheiner

Deficits, Interest Rates, and the User Cost of Capital: A Reconsideration of the Effects of Tax Policy on Investment pp. 409-26

William Gale and Peter Orszag

Confidentiality and Taxpayer Compliance pp. 427-38

Susan Laury and Sally Wallace

The Effects of Tax Software and Paid Preparers on Compliance Costs pp. 439-48

John L. Guyton, Adam K. Korobow, Peter S. Lee and Eric Toder

Keeping the Faith: The Permanent Campaign Against Tax Shelters pp. 449-70

E. Ray Beeman

Changing the Calculus: Making Tax Shelters Unprofitable pp. 471-82

Katarina Olivia Savino

Alternative Methods of Price Indexing Social Security: Implications for Benefits and System Financing pp. 483-504

Andrew Biggs, Jeffrey Brown and Glenn Springstead

Social Security at 70: Principles, Issues and Alternatives pp. 505-22

Julia Lynn Coronado and Paul A. Smith

Winners and Losers Under Various Approaches to Slowing Social Security Benefit Growth pp. 523-43

Amy Rehder Harris and Michael Simpson

Opting Out of Social Security: An Idea That's Already Arrived pp. 545-64

David P. Richardson

Understanding the Nuttiness of State Tax Policy: When States Have Both Too Much Sovereignty and Not Enough pp. 565-73

Charles E. McLure

Interstate Tax Uniformity and the Multistate Tax Commission pp. 575-89

William Hildreth, Matthew Murray and David Sjoquist

Interstate Tax Coordination: Lessons From the International Fuel Tax Agreement pp. 591-603

Dwight Denison and Rex L. Facer

The Political Economy of the Streamlined Sales and Use Tax Agreement pp. 605-19

John A. Swain and Walter Hellerstein

Volume 58, issue 2, 2005

The Estate Tax and Charitable Bequests: Elasticity Estimates Using Probate Records pp. 165-88

Michael J. Brunetti

Participation and Compliance With the Earned Income Tax Credit pp. 189-213

Marsha Blumenthal, Brian Erard and Ho, Chih–Chin

Are Property Tax Limitations More Binding Over Time? pp. 215-25

Richard F. Dye, Therese J. McGuire and Daniel McMillen

Net Marginal Social Security Tax Rates Over the Life Cycle pp. 227-45

Matthew J. Cushing

Assessing the Distributive Impact of a Revenue–Neutral Shift From a Uniform Property Tax to a Two-Rate Property Tax With a Uniform Credit pp. 247-60

Richard W. England and Min Qiang (Kent) Zhao

Comment on Desai and Hines, "Old Rules and New Realities: Corporate Tax Policy in a Global Setting" pp. 263-74

Harry Grubert

Reply to Grubert pp. 275-78

Mihir A. Desai and James Hines

The Economic Winners and Losers of Legalized Gambling pp. 281-302

Melissa Schettini Kearney

Casino Taxation in the United States pp. 303-24

John Anderson

Volume 58, issue 1, 2005

The Supplemental Security Income Program and Incentives to Claim Social Security Retirement Early pp. 5-26

Elizabeth Powers and David Neumark

Retirement Effects of Proposals by the President's Commission to Strengthen Social Security pp. 27-49

Alan Gustman and Thomas L. Steinmeier

Multiple Modes of Tax Evasion: Theory and Evidence pp. 51-76

Jorge Martinez-Vazquez and Mark Rider

A New Approach to Taxing Financial Intermediation Services Under a Value–Added Tax pp. 77-92

Howell Zee

On the Determinants of Subnational Tax Progressivity in the U.S pp. 93-112

Howard Chernick

The Disappearing State Corporate Income Tax pp. 115-38

Gary Cornia, Kelly Edmiston, David Sjoquist and Sally Wallace

How Should a Subnational Corporate Income Tax on Multistate Businesses Be Structured? pp. 139-59

William Fox, Matthew Murray and LeAnn Luna