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.
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Volume 57, issue 4, 2004

The Bond Market and Fiscal Institutions: Have Budget Stabilization Funds Reduced State Borrowing Costs? pp. 785-804

Gary A. Wagner

Effective Tax Rate Changes and Earnings Stripping Following Corporate Inversion pp. 805-28

Jim A. Seida and William F. Wempe

Marriage Penalties in Public Programs: Social Security's Child–in–Care Widow(er) Benefits pp. 829-46

Michael J. Brien, Stacy Dickert-Conlin and David A. Weaver

Taxation and the Demand for Gambling: New Evidence From the United Kingdom pp. 847-61

David Paton, Donald Siegel and Leighton Vaughan Williams

Inefficiencies of Bilateral Advanced Pricing Agreements (BAPA) in Taxing Multinational Companies pp. 863-73

Akinori Tomohara

The Economics of Corporate Tax Selfishness pp. 877-99

Joel Slemrod

The Corporate Tax: Where Has It Been and Where Is It Going?* pp. 903-23

Jane Gravelle

The Tax Shelter Problem pp. 925-36

Joseph Bankman

Old Rules and New Realities: Corporate Tax Policy in a Global Setting pp. 937-60

Mihir A. Desai and James Hines

Volume 57, issue 3, 2004

Where Did the Revenues Go? Or What Goes Up… pp. 513-23

David Weiner

The Persistence of Individual and Corporate Capital Gains and Losses* pp. 525-45

Nicholas Bull, James Cilke, Christopher P. Giosa and C. Erik Larson

Budget Rules pp. 547-57

Rudolph G. Penner and C. Eugene Steuerle

History and Evaluation of the Unfunded Mandates Reform Act pp. 559-70

Theresa Gullo

Is No Child Left Behind an Un (Or Under) Funded Federal Mandate? Evidence From Texas pp. 571-88

Jennifer Imazeki and Andrew Reschovsky

Jousting With Rent Seekers: Bruce Davie and Tax–Exempt Bonds* pp. 589-97

Dennis Zimmerman

The Costs of State-Sponsored Terrorism: The Example of the Barbary Pirates pp. 599-611

G. Thomas Woodward

Searching for Structure in the Federal Excise Tax System: An Excise Tax Expenditure Budget pp. 613-37

Lindsay Oldenski

Deferring Income in Employer–Sponsored Retirement Plans: The Dynamics of Participant Contributions pp. 639-70

Karen Smith, Richard W. Johnson and Leslie A. Muller

Distributional Effects of Defined Contribution Plans and Individual Retirement Arrangements pp. 671-701

Leonard E. Burman, William Gale, Matthew Hall and Peter Orszag

Pension Reform and Saving pp. 703-27

Barry Bosworth and Gary Burtless

Corporate Tax Avoidance and the Properties of Corporate Earnings pp. 729-37

George A. Plesko

Lost in Translation: Detecting Tax Shelter Activity in Financial Statements pp. 739-56

Gary A. McGill and Edmund Outslay

The Evolving Schedule M–3: A New Era of Corporate Show and Tell? pp. 757-72

Charles Boynton and Lillian Mills

Issues in International Tax Policy* pp. 773-77

Jane Gravelle

Volume 57, issue 2, 2004

Interstate Competition and State Lottery Revenues pp. 163-78

Mehmet Tosun and Mark Skidmore

Are All Lotteries Regressive? Evidence From the Powerball pp. 179-87

Emily Oster

An Empirical Examination of the Impact of College Financial Aid on Family Savings pp. 189-207

James Monks

Audit Selection and Firm Compliance With a Broad-Based Sales Tax pp. 209-27

James Alm, Calvin Blackwell and Michael McKee

Taxation and Risk–Taking With Multiple Tax Rates pp. 229-43

David A. Weisbach

The Institutions of Federalism: Toward an Analytical Framework pp. 247-72

David Wildasin

Plan Design and 401(K) Savings Outcomes pp. 275-98

James Choi, David Laibson and Brigitte Madrian

Company Stock in Pension Funds pp. 299-313

William Even and David Macpherson

Cash Balance Plans: What Do They Mean for Retirement Security? pp. 315-28

Richard W. Johnson and Cori E. Uccello

Pension Plan Choice in the Public Sector: The Case of Michigan State Employees pp. 329-39

Leslie Papke

Who Benefits From the Education Saving Incentives? Income, Educational Expectations and the Value of the 529 and Coverdell pp. 359-83

Susan Dynarski

Employee Stock Purchase Plans pp. 385-406

Gary V. Engelhardt and Brigitte Madrian

The Alternative Minimum Tax and Effective Marginal Tax Rates pp. 407-27

Daniel Feenberg and James M. Poterba

Estate and Gift Tax Incentives and Inter Vivos Giving pp. 429-44

David Joulfaian and Kathleen McGarry

Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns pp. 445-87

Wojciech Kopczuk and Emmanuel Saez

Valuing Assets in Retirement Saving Accounts pp. 489-512

James M. Poterba

Volume 57, issue 1, 2004

The Use of an Econometric Model for Estimating Aggregate Levels of Property Tax Assessment Within Local Jurisdictions pp. 7-23

Keith Ihlanfeldt

Errors–in–Variables and Estimated Income and Price Elasticities of Charitable Giving pp. 25-43

David Joulfaian and Mark Rider

Macroeconomic Implications of the Earned Income Tax Credit pp. 45-65

Ryan Edwards

Charitable Giving and Charitable Gambling: An Empirical Investigation pp. 67-88

Amornrat Apinunmahakul and Rose Anne Devlin

Do Foreign Multinationals’ Tax Incentives Influence Their U.S. Income Reporting and Debt Policy? pp. 89-107

Lillian Mills and Kaye J. Newberry

The 2002 Downturn in State Revenues: A Comparative Review and Analysis pp. 111-32

J. Fred Giertz and Seth Giertz

State Revenue Cyclicality pp. 133-45

Richard F. Dye

Institutions, Tax Structure and State–Local Fiscal Stress pp. 147-58

Jesse Edgerton, Andrew Haughwout and Rae Rosen

Volume 56, issue 4, 2003

The Work Opportunity and Welfare–to–Work Tax Credits: Participation Rates Among Eligible Workers pp. 725-38

Sarah Hamersma

Evidence on the Incidence of Residential Property Taxes Across Households pp. 739-53

Elizabeth Plummer

Does the Social Security Earnings Test Affect Labor Supply and Benefits Receipt? pp. 755-73

Jonathan Gruber and Peter Orszag

Coveting Thy Neighbors' Taxation pp. 775-87

Jonathan Rork

Nonprofit Taxable Activities, Production Complementarities, and Joint Cost Allocations pp. 789-99

Robert J. Yetman

Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives pp. 803-30

David Lenter, Joel Slemrod and Douglas A. Shackelford

What Can We Infer About a Firm’s Taxable Income From Its Financial Statements? pp. 831-63

Michelle Hanlon

Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income pp. 865-93

Lillian Mills and George A. Plesko

Volume 56, issue 3, 2003

Issues in Analyzing the Macroeconomic Effects of Tax Policy pp. 447-62

John W. Diamond and Pamela H. Moomau

Economic Effects of Sustained Budget Deficits pp. 463-85

William Gale and Peter Orszag

Evaluating International Tax Reform pp. 487-502

Mihir A. Desai and James Hines

Royalties for Intracompany Sales of Fancy Trademarked Cheese pp. 503-12

Laura Clauser

Hedging Employee Stock Options, Corporate Taxes, and Debt pp. 513-33

Gene Amromin and Nellie Liang

Piling on Problems: How Federal Policies Affect State Fiscal Conditions pp. 535-54

Iris J. Lav

The California Budget Crisis: Factors Leading to the Current Budget Deficit and a Discussion of Certain Proposed Solutions pp. 555-66

Phil Spilberg and Lori Alexander

Changing Red to Black: Deficit Closing Alchemy pp. 567-77

John E. Petersen

Public Funds and Private Capital Markets: The Investment Practices and Performance of State and Local Pension Funds pp. 579-94

Julie L. Coronado, Eric M. Engen and Brian Knight

What Explains Early Withdrawals From Retirement Accounts? Evidence From a Panel of Taxpayers pp. 595-612

Gene Amromin and Paul Smith

Is the Tax Expenditure Concept Still Relevant? pp. 613-27

Leonard E. Burman

The Effect of Dividend Tax Relief on Investment Incentives pp. 629-51

Robert Carroll, Kevin Hassett and James B. Mackie

Effects of Dividend Relief on Economic Growth, the Stock Market, and Corporate Tax Preferences pp. 653-72

Jane Gravelle

Estimating the Compliance Cost of the U.S. Individual Income Tax pp. 673-88

John L. Guyton, John F. O'Hare, Michael P. Stavrianos and Eric Toder

IRS’s Comprehensive Approach to Compliance Measurement pp. 689-700

Robert E. Brown and Mark J. Mazur

Whose Child Is It Anyway? Simplifying the Definition of a Child pp. 701-18

Janet Holtzblatt and Janet McCubbin

Volume 56, issue 2, 2003

Possibility, Impossibility, and History in the Origins of the Marriage Tax pp. 303-17

Marcus Berliant and Paul Rothstein

Cost-Benefit Analysis and the Distributional Consequences of Government Projects pp. 319-36

Shlomo Yitzhaki

Observed Relationships Between Economic and Technical Receipts Revisions in Federal Budget Projections pp. 337-53

John Kitchen

Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens? pp. 355-71

Sanjay Gupta and Lillian Mills

Measuring the Performance of Chile’s Tax Administration pp. 373-83

Pablo Serra

What Can Be (And What Has Been) Learned From General Equilibrium Simulation Models of School Finance? pp. 387-414

Thomas Nechyba

The Contribution of Administrative and Experimental Data to Education Policy Research pp. 415-38

Susanna Loeb and Katharine Strunk

Volume 56, issue 1, 2003

Do States Choose Their Mix of Taxes to Minimize Employment Losses? pp. 7-26

J. William Harden and William Hoyt

Sustainable Social Security: What Would It Cost? pp. 27-43

Ronald Lee and Hisashi Yamagata

The Effect of Personal Property Tax Repeal on Pennsylvania’s Real Estate Tax Growth and Stability pp. 45-60

William F. Stine

Fiscal Federalism and Welfare Policy: The Role of States in the Growth of Child SSI pp. 61-79

Jeffrey D. Kubik

Confidence Intervals for the Suits Index pp. 81-90

John Anderson, Atrayee Ghosh Roy and Paul A. Shoemaker

Environmental Regulatory Competition: A Status Report and Some New Evidence pp. 91-106

Arik Levinson

Letting States Do the Dirty Work: State Responsibility for Federal Environmental Regulation pp. 107-22

Hilary Sigman

Solving Environmental Problems With Regional Decision-Making: A Case Study of Ground-Level Ozone pp. 123-38

Terry Dinan and Natalie Tawil

Tax From Any Angle: Reflections on Multi-Disciplinary Tax Research pp. 145-51

Joel Slemrod

Investment Subsidies and Wages in Capital Goods Industries: To the Workers Go the Spoils? pp. 153-65

Austan Goolsbee

Frictions and Tax-Motivated Hedging: An Empirical Exploration of Publicly-Traded Exchangeable Securities pp. 167-95

William M. Gentry and David M. Schizer

"What's Come to Perfection Perishes*": Adjusting Capital Gains Taxation in Italy pp. 197-219

Julian Alworth, Giampaolo Arachi and Rony Hamaui

Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location pp. 221-42

Harry Grubert

The Effect of Nonprofits' Taxable Activities on the Supply of Private Donations pp. 243-58

Michelle H. Yetman and Robert J. Yetman

How Prevalent Is Tax Arbitrage? Evidence From the Market for Municipal Bonds pp. 259-70

Merle Erickson, Austan Goolsbee and Edward Maydew

Mutual Fund Capital Gain Distributions and the Tax Reform Act of 1997 pp. 271-96

Stephanie Plancich