National Tax Journal

2021 - 2025

From University of Chicago Press
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Dollars, Desks, and Development: The Impact of Local Sales Tax Revenue Redistribution on Recipient Programs in North Carolina pp. 295 - 326: Alex E. Combs and Whitney B. Afonso
The Effects of Introducing Withholding on Tax Compliance: Evidence from Pennsylvania’s Local Earned Income Tax pp. 327 - 367: Sutirtha Bagchi
Tax-Based Marriage Incentives in the Affordable Care Act pp. 369 - 413: Elliott Isaac and Haibin Jiang
The Effect of Property Assessment Reductions on Tax Delinquency and Tax Foreclosure pp. 415 - 433: Fernanda Alfaro, Dusan Paredes and Mark Skidmore
Introduction pp. 435 - 436: Laura Kawano
Politicians and Tax Policy: The Role of Preferences and Beliefs pp. 437 - 467: María Inés Badin, Diana Moreira, Juan Francisco Santini and Monica Singhal
Small Firms’ Response to Real-World Operational Tax Audits pp. 469 - 485: Claudio Agostini
Enlisting Consumers in Tax Enforcement: A Policy Review pp. 487 - 512: Joana Naritomi, Tsogsag Nyamdavaa and Stephanie Campbell
Do Transfer Pricing Reforms Lead to a Boom in Tax Consultants? pp. 513 - 533: Dina Pomeranz and Juan Carlos Suárez Serrato

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

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

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 Turner

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

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