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 55, issue 4, 2002

Pre-Retirement Lump-Sum Pension Distributions and Retirement Income Security: Evidence From the Health and Retirement Study pp. 665-85

Gary V. Engelhardt

Does the Median Voter Consume Too Much Water? Analyzing the Redistributive Role of Residential Water Bills pp. 687-702

Christopher Timmins

Evidence on Subsequent Filing From the State of Michigan’s Income Tax Amnesty pp. 703-21

Charles W. Christian, Sanjay Gupta and James C. Young

State and Local Government Choices in Fiscal Redistribution pp. 723-42

Roy Bahl, Jorge Martinez-Vazquez and Sally Wallace

Charitable Giving in Transition Economies: Evidence From Russia pp. 743-53

Arthur C. Brooks

Popular Substitution Effects: Excess Burden Estimates for General Sales Taxes pp. 755-70

Richard R. Hawkins

What Every Public Finance Economist Needs to Know About Health Economics: Recent Advances and Unresolved Questions pp. 771-88

Sherry A. Glied and Dahlia K. Remler

Public Policy and the U.S. Health Insurance Market: Direct and Indirect Provision of Insurance pp. 789-827

Kathleen McGarry

Volume 55, issue 3, 2002

Short-Run Effects of Fiscal Policy With Forward-Looking Financial Markets pp. 357-86

Douglas Elmendorf and David L. Reifschneider

The Bush Tax Cut and National Saving pp. 387-407

Alan Auerbach

Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions pp. 409-40

Mihir A. Desai and James Hines

Taxes and Organizational Form: The Case of REIT Spin-Offs pp. 441-56

Austan Goolsbee and Edward Maydew

The Effects of Temporary Partial Expensing on Investment Incentives in the United States pp. 457-66

Darrel S. Cohen, Dorthe-Pernille Hansen and Kevin Hassett

Are State and Local Revenue Systems Becoming Obsolete? pp. 467-89

Robert Tannenwald

State Corporate Tax Revenue Trends: Causes and Possible Solutions pp. 491-508

William Fox and LeAnn Luna

Choice Complexity in Tax Benefits for Higher Education pp. 509-38

Albert J. Davis

Complexity in Retirement Savings Policy pp. 539-53

Paul A. Smith

The Individual AMT: Problems and Potential Solutions pp. 555-96

Leonard E. Burman, William Gale, Jeffrey Rohaly and Benjamin H. Harris

Nature or Nurture: Why Do 401(K) Participants Save Differently Than Other Workers? pp. 597-616

Karen Pence

Federal Tax Policy, Employer Matching, and 401(K) Saving: Evidence From HRS W-2 Records pp. 617-45

Christopher Cunningham and Gary V. Engelhardt

Federal Terrorism Risk Insurance pp. 647-57

Jeffrey Brown, Randall S. Kroszner and Brian H. Jenn

Volume 55, issue 2, 2002

Distributional Effects of Carbon AllowanceTrading: How Government Decisions Determine Winners and Losers pp. 199-221

Terry Dinan and Diane Lim

Who Pays and Who Benefits? Examining the Distributional Consequences of the Georgia Lottery for Education pp. 223-238

Ross Rubenstein and Benjamin Scafidi

Strategic Apportionment of the State Corporate Income Tax: An Applied General Equilibrium Analysis pp. 239-262

Kelly Edmiston

Do State Economic Development Incentives Create Jobs? An Analysis of State Employment Tax Credits pp. 263-280

Dagney Faulk

Should Financial Services Be Taxed Under a Consumption Tax? Probably pp. 281-291

Donald Rousslang

Unfinished Business of the 1986 Tax Reform Act: An Effective Tax Rate Analysis of Current Issues in theTaxation of Capital Income pp. 293-337

James B. Mackie

Corporate Taxation, Capital Formation,and the Substitution Elasticity Between Labor and Capital pp. 339-355

Bob Chirinko

Volume 55, issue 1, 2002

Taxes and Entrepreneurial Endurance: Evidence From the Self-Employed pp. 5-24

Donald Bruce

EITC and Marriage pp. 25-40

Stacy Dickert-Conlin and Scott Houser

Telecommunications Tax Design: The Role of a Preexisting Labor Tax Distortion pp. 41-56

Fitzroy A. Lee

Alcohol Taxes and Beverage Prices pp. 57-73

Douglas J Young and Agnieszka Bieli´nska-Kwapisz

Complexity and Compliance: An Empirical Investigation pp. 75-88

Adam Forest and Steven Sheffrin

The Economic Growth and Tax Relief Reconciliation Act of 2001: Overview and Assessment of Effects on Taxpayers pp. 89-117

Donald W. Kiefer, Robert Carroll, Janet Holtzblatt and Allen Lerman

Marginal Tax Rate Cuts and the Public Tax Debate pp. 119-131

Charles W. Calomiris and Kevin Hassett

An Economic Evaluation of the Economic Growth and Tax Relief Reconciliation Act of 2001 pp. 133-186

William Gale and Samara R. Potter

Volume 54, issue 4, 2001

Tax Policy and Charitable Contributions of Money pp. 707-23

Laura Tiehen

Taxes and Voluntary Contributions: Evidence From State Tax Form Check-Off Programs pp. 725-40

Michael A. Newsome, Glenn Blomquist and Wendy S. Romain

The Effect of Tax-Exempt Out-of-Pocket Premiums on Health Plan Choice pp. 741-56

Bryan Dowd, Roger Feldman, Matthew Maciejewski and Mark V. Pauly

Preferential Regimes Can Make Tax Competition Less Harmful pp. 757-62

Michael Keen

Tanzi (1987): A Retrospective pp. 763-70

Haroldene F. Wunder

Structuring an Exemption System for Foreign Income of U.S. Corporations pp. 771-86

Michael J. Graetz and Paul W. Oosterhuis

Where Will They Go if We Go Territorial? Dividend Exemption and the Location Decisions of U.S. Multinational Corporations pp. 787-809

Rosanne Altshuler and Harry Grubert

Enacting Dividend Exemption and Tax Revenue pp. 811-27

Harry Grubert

Repatriation Taxes and Dividend Distortions pp. 829-51

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

Volume 54, issue 3, 2001

The 2001 Tax Legislation From a Long-Term Perspective pp. 427-32

C. Eugene Steuerle

Taxes and Charitable Giving pp. 433-53

Pamela Greene and Robert McClelland

Tax Reductions, Tax Changes, and the Marriage Penalty pp. 455-72

Leslie A. Whittington and James Alm

First, Do No Harm: Designing Tax Incentives for Health Insurance pp. 473-93

Leonard E. Burman and Amelia Gruber

Total Corporate Taxation: "Hidden," Above-the-Line, Non-Income Taxes pp. 495-506

Kevin Christensen, Robert Cline and Tom Neubig

Fiscal Competition or Harmonization? Some Reflections pp. 507-12

Wallace Oates

Whither Tax Depreciation? pp. 513-26

Jane Gravelle

Financing New School Construction and Modernization: Evidence From California pp. 527-39

Eric J. Brunner and Kim Rueben

State Policy Under Devolution: Redistribution and Centralization pp. 541-56

Mildred Warner

Sales Tax Incentives for Economic Development: Why Shouldn't Production Exemptions Be General? pp. 557-67

John Mikesell

Wealth Transfer Tax Repeal: Some Thoughts on Policy and Planning pp. 569-78

Jonathan G. Blattmachr and Mitchell M. Gans

Restructuring Estate and Gift Taxes pp. 579-612

Roby B. Sawyers

Rhetoric and Economics in the Estate Tax Debate pp. 613-27

William Gale and Joel Slemrod

Choosing Between an Income Tax and a Wealth Transfer Tax pp. 629-43

David Joulfaian

Social Insecurity? The Effects of Equity Investments on Social Security Finances pp. 645-68

Amy Rehder Harris, Noah Meyerson and Joel Smith

Who Takes Advantage of Tax-Deferred Savings Programs? Evidence From Federal Income Tax Data pp. 669-88

David Joulfaian and David Richardson

The Taxation of Retirement Saving: Choosing Between Front-Loaded and Back-Loaded Options pp. 689-702

Leonard E. Burman, William Gale and David Weiner

Volume 54, issue 2, 2001

Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects pp. 189-202

Joel Slemrod and Shlomo Yitzhaki

Do Local Governments Engage in Strategic Property-Tax Competition? pp. 203-30

Jan Brueckner and Luz A. Saavedra

School Performance and Housing Values: Using Non-Contiguous District and Incorporation Boundaries to Identify School Effects pp. 231-54

David Weimer and Michael J. Wolkoff

Competition and the Cost of Capital Revisited: Special Authorities and Underwriters in the Market for Tax-Exempt Hospital Bonds pp. 255-80

Alec Ian Gershberg and Michael Grossman

Using the EITC to Help Poor Families: New Evidence and a Comparison With the Minimum Wage pp. 281-318

David Neumark and William Wascher

Income Responses to Tax Changes--Evidence From the Norwegian Tax Reform pp. 319-38

Karl O. Aarbu and Thor Thoresen

The Tax Assignment Problem: Ruminations on How Theory and Practice Depend on History pp. 339-64

Charles E. McLure

The Confusing World of Educational Accountability pp. 365-84

Eric Hanushek and Margaret E. Raymond

School-Based Educational Accountability Systems: The Promise and the Pitfalls pp. 385-400

Helen Ladd

Will Standards-Based Reforms Improve the Education of Students of Color? pp. 401-16

Richard Murnane and Frank Levy

Volume 54, issue 1, 2001

Tax Reforms and Evidence of Transfer Pricing pp. 7-26

Deborah Swenson

The Influence of Income Taxes on the Use of Inside and Outside Debt by Small Businesses pp. 27-56

Benjamin C. Ayers, C. Bryan Cloyd and John R. Robinson

Fiscal Policy, Legislature Size, and Political Parties: Evidence From State and Local Governments in the First Half of the 20th Century pp. 57-82

Thomas W. Gilligan and John Matsusaka

State Tobacco Taxation, Education and Smoking: Controlling for the Effects of Omitted Variables pp. 83-102

Theodore E. Keeler, Teh-wei Hu, Willard Manning and Hai-Yen Sung

Elderly Migration and State Fiscal Policy: Evidence From the 1990 Census Migration Flows pp. 103-24

Karen Smith Conway and Andrew J. Houtenville

Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota pp. 125-38

Marsha Blumenthal, Charles W. Christian and Joel Slemrod

The Property Tax as a Capital Tax: A Room With Three Views pp. 139-56

George Zodrow

Homevoters, Municipal Corporate Governance, and the Benefit View of the Property Tax pp. 157-74

William A. Fischel