National Tax Journal

2021 - 2025

Continuation of National Tax Journal.

From University of Chicago Press
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Volume 78, issue 1, 2025

Tax Competition With Intermunicipal Cooperation pp. 5 - 43

David Agrawal, Marie-Laure Breuillé and Julie Le Gallo

Sliding into Safety Net Participation: A Unified Analysis Across Multiple Programs pp. 45 - 86

Derek Wu and Jonathan Zhang

Comparing Survey and Administrative Measures of Self-employment Income: New Implications from the Health and Retirement Study pp. 87 - 114

Joelle Abramowitz

Evaluating the Cost-Effectiveness of Individual Income Tax Incentives pp. 115 - 167

Bradley T. Heim

Introduction pp. 169 - 170

Laura Kawano

The Trouble with Green Subsidies pp. 171 - 199

James M. Sallee

How Big is the “Biggest Climate Spending Bill Ever”? Key Factors Influencing the Inflation Reduction act’s Clean Energy Impacts pp. 201 - 221

Joseph E. Aldy

The Long and Winding Road: The Inflation Reduction Act’s Energy and Environmental Tax Credits pp. 223 - 261

Roberta F. Mann and Tracey M. Roberts

The Distributional Effects of US Tax Credits for Heat Pumps, Solar Panels, and Electric Vehicles pp. 263 - 288

Severin Borenstein and Lucas W. Davis

Volume 77, issue 4, 2024

Local Municipal Market Concentration: The Case of Puerto Rico and the Federal Estate Tax pp. 715 - 737

Ioannis Gkatzimas and Ryan Leary

The Incidence and Distributional Effects of the Corporate Income Tax: The Role of Rent Sharing pp. 739 - 786

William G. Gale and Samuel I. Thorpe

Do the Effects of Alcohol Excise Taxes Differ by Drinking Level and by Income Level? pp. 787 - 811

Henry Saffer, Markus Gehrsitz and Michael Grossman

Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair pp. 813 - 831

David Agrawal and Iuliia Shybalkina

Introduction pp. 833 - 834

Laura Kawano

Boosting Take-Up of the Expanded Child Tax Credit through School-Based Outreach pp. 835 - 859

Beata Łuczywek, Kye Lippold, Julian Betts and Eli Berman

Property Tax Policy and Housing Affordability pp. 861 - 901

Emily Horton, Cameron LaPoint, Byron Lutz, Nathan Seegert and Jared Walczak

Land Taxes: From Theory to Practice pp. 903 - 925

Nick B. Allen, John Anderson, Daniel Murphy and Zhou Yang

Protecting Privacy and Expanding Access in a Modern Administrative Tax Data System pp. 927 - 947

Leonard Burman, Barry Johnson, Victoria L. Bryant, Graham MacDonald and Robert McClelland

Volume 77, issue 3, 2024

Effects of COVID-19 on the Nonprofit Sector pp. 505 - 532

Stephanie Karol and Jennifer Mayo

Which Survey Report to Use? A Revisit to the 1934 Survey of Public Finance Scholars pp. 533 - 564

Phuong Nguyen-Hoang, Pengju Zhang and W. Bartley Hildreth

Lawyers, Economists, and Tax Scholarship pp. 565 - 578

Daniel Shaviro

Reflections on the US Property Tax: Past, Present, and Future pp. 579 - 602

Daphne A. Kenyon

Introduction pp. 603 - 604

Laura Kawano

How Much Does College Cost and How Does it Relate to Student Borrowing? Tuition Growth and Borrowing Over the Past 30 Years pp. 605 - 622

W. Looney

The (Non)Taxation of Student Debt Cancellation: Statutory Misinterpretation and Normative Conflict pp. 623 - 653

John R. Brooks

The Distributional Effects of Student Loan Forgiveness: An Update on SAVE and the COVID-19 Moratorium pp. 655 - 680

Sylvain Catherine, Mark Pérez Clanton and Constantine Yannelis

Trends in Student Loan Repayment pp. 681 - 710

Rajeev Darolia, Tomás Monarrez and Lesley J. Turner

Volume 77, issue 2, 2024

Seeking Professional Help: How Paid Preparers Decrease Tax Compliance pp. 229 - 261

Jason DeBacker, Bradley T. Heim, Anh Tran and Alexander Yuskavage

How Would a Permanent 2021 Child Tax Credit Expansion Affect Poverty and Employment? pp. 263 - 311

Jacob Bastian

Impact of the 2017 Tax Cuts and Jobs Act on Household Labor Supply and Welfare across the Income Distribution pp. 313 - 348

Julie Hotchkiss, Robert Moore and Fernando Rios-Avila

Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials pp. 349 - 380

Barbara Bratta, Vera Santomartino and Paolo Acciari

Introduction pp. 381 - 382

Laura Kawano

The Demographics of the CAMT: Insights from Tax Return Data pp. 383 - 411

Danielle H. Green, Erin Henry, Caitlin McGovern and George A. Plesko

The Corporate Alternative Minimum Tax: A Congressional Folly pp. 413 - 447

Jennifer Blouin and Nathan Born

Initial Company Responses to the Enactment of the Corporate Alternative Minimum Tax pp. 449 - 466

Karl Russo

The Policy And Politics Of Alternative Minimum Taxes pp. 467 - 492

David Gamage and Ari Glogower

Volume 77, issue 1, 2024

Products, Services, and Tax-Motivated Income Shifting pp. 7 - 38

Zero Deng and Scott G. Rane

Intergenerational Effects of the EITC: The Case of Grandparents pp. 39 - 73

Sara LaLumia

Corporate Taxes and Initial Public Offerings: Evidence from the Tax Cuts and Jobs Act pp. 75 - 109

Alexander Edwards and Michelle L. Hutchens

The Supply Elasticity Of Municipal Debt: Evidence From Bank-Qualified Bonds pp. 111 - 139

Travis St. Clair

Introduction pp. 141 - 142

Laura Kawano

Rising Income Tax Complexity pp. 143 - 173

Youssef Benzarti and Luisa Wallossek

New Evidence on the Cycle in the Women, Infants, and Children Program: What Happens When Benefits Expire pp. 175 - 197

Marianne Bitler, Jason Cook, Seojung Oh and Paige Rowberry

Safety-Net Program Spillovers and Administrative Burden pp. 199 - 221

Lucie Schmidt, Lara Shore-Sheppard and Tara Watson

Volume 76, issue 4, 2023

Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals pp. 771 - 804

Makoto Hasegawa

Automated Tax Filing: Simulating a Prepopulated Form 1040 pp. 805 - 838

Lucas Goodman, Katherine Lim, Bruce Sacerdote and Andrew Whitten

Public Housing Authorities’ Housing Choice Voucher Policies Can Affect SSI Participation pp. 839 - 868

Erik Hembre and Carly Urban

Agenda-Setting and Tax Referenda: Implications for Regression Discontinuity Identification Strategy Using Election Outcomes pp. 869 - 896

Michael Conlin and Paul N. Thompson

Introduction pp. 897 - 897

Laura Kawano

Three Decades of Tax Analysis, 1992–2022 pp. 899 - 908

Joel Slemrod

75 Years of Research on the Property Tax pp. 909 - 940

George R. Zodrow

The National Tax Journal’s Contributions to Public Economics Research: Reflections on the Journal’s Seventy-Fifth Anniversary pp. 941 - 975

Rosanne Altshuler, Stacy Dickert-Conlin, William M. Gentry and Therese J. McGuire

Volume 76, issue 3, 2023

Job Creation Tax Credits, Fiscal Foresight, and Job Growth: Evidence from US States pp. 481 - 523

Robert S. Chirinko and Daniel Wilson

Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus pp. 525 - 560

James Alm, J. Sebastian Leguizamon and Susane Leguizamon

Why Do People Engage In Roth Conversions? pp. 561 - 592

Lucas Goodman and Heidi R. Schramm

Temporary Property Tax Relief and Residential Home Sales pp. 593 - 620

Thomas Luke Spreen and Colton Keddington

When Estimated Economic Effects Fail the Sniff Test: Tax Examples pp. 621 - 645

Jane Gravelle

Introduction pp. 647 - 648

Laura Kawano

Who Cares? Paid Sick Leave Mandates, Caregiving, and Gender pp. 649 - 677

Tanya Byker, Elena Patel and Shanthi Ramnath

Marriage in Old Age: What Can We Learn About Policy Impacts on Same-Sex Couples? pp. 679 - 706

Leora Friedberg and Elliott Isaac

The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty pp. 707 - 741

Margaret Brehm and Olga Malkova

How Refundable Tax Credits Can Advance Gender and Racial Equity pp. 743 - 763

Elaine Maag, Amy Matsui and Kathryn Menefee

Volume 76, issue 2, 2023

Retailer Remittance Matters: Evidence from Voluntary Collection Agreements pp. 239 - 265

Yeliz Kaçamak, Tejaswi Velayudhan and Eleanor Wilking

Bias in Tax Progressivity Estimates pp. 267 - 289

Johannes König

The Effect of Tax Price on Donations: Evidence from Canada pp. 291 - 315

Ross Hickey, Brad Minaker, A. Payne, Joanne Roberts and Justin Smith

Income Guarantee Policy Design: Implications for Poverty, Income Distribution, and Tax Rates pp. 317 - 346

Robert Paul Hartley and Irwin Garfinkel

Introduction pp. 347 - 348

Laura Kawano

Stimulus Checks: True-Up and Safe-Harbor Costs pp. 349 - 366

David Splinter

Unemployment Insurance Recipiency During the Covid-19 Pandemic pp. 367 - 391

Eliza Forsythe

Putting the Paycheck Protection Program into Perspective: An Analysis Using Administrative and Survey Data pp. 393 - 437

Michael Dalton

Delivering Aid to Businesses through the Payroll Tax System: The Case of the Employee Retention Credit pp. 439 - 463

Lucas Goodman

Volume 76, issue 1, 2023

Price Isn’t Everything: Behavioral Response Around Changes In Sin Taxes pp. 5 - 35

Alex Rees-Jones and Kyle Rozema

Revealing Values: Applying the Inverse-Optimum Method to Us State Taxes pp. 37 - 61

Robert Embree

Returns to Scale in Property Assessment: Evidence from New York State’s Small Localities Coordination Program pp. 63 - 94

Yusun Kim, Yilin Hou and John Yinger

Tax Credit Refundability and Child Care Prices: Evidence from California pp. 95 - 116

Luke P. Rodgers

Introduction pp. 117 - 118

Laura Kawano

Digital Tax Arithmetic pp. 119 - 143

James R. Hines

International Tax Competition and Coordination with A Global Minimum Tax pp. 145 - 166

Michael Devereux

Pillar Two’s Built-In Escape Hatch pp. 167 - 192

Lilian V. Faulhaber

The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns pp. 193 - 232

Michelle Hanlon and Michelle Nessa