National Tax Journal

2021 - 2025

Continuation of National Tax Journal.

From University of Chicago Press
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Volume 75, issue 4, 2022

The Responsiveness of Medicaid Spending to the Federal Subsidy pp. 661 - 680

M. Kate Bundorf and Daniel P. Kessler

The Implications of Uncertain Economic Paths for Revenue Projections pp. 681 - 709

Leonard Burman, Benjamin Page and David Weiner

The Revenue Productivity of India’s Subnational VAT pp. 711 - 729

Astha Sen and Sally Wallace

Real-time Forecasts of State and Local Government Budgets with an Application to the COVID-19 Pandemic pp. 731 - 763

Eric Ghysels, Fotis Grigoris and Nazire Özkan

Introduction pp. 765 - 766

Laura Kawano

Synthetic Individual Income Tax Data: Promises and Challenges pp. 767 - 790

Claire McKay Bowen, Victoria L. Bryant, Leonard Burman, Surachai Khitatrakun, Robert McClelland, Livia Mucciolo, Madeline Pickens and Aaron R. Williams

Is Gig Work Changing the Labor Market? Key Lessons from Tax Data pp. 791 - 816

Andrew Garin, Emilie Jackson and Dmitri Koustas

Real-Time Poverty, Material Well-Being, and the Child Tax Credit pp. 817 - 846

Jeehoon Han, Bruce D. Meyer and James Sullivan

Volume 75, issue 3, 2022

The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records pp. 451 - 479

Maggie R. Jones and James Ziliak

Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data pp. 481 - 515

Clemens Fuest, Felix Hugger and Susanne Wildgruber

Lists: A Novel Experimental Method to Measure Tax Evasion pp. 517 - 537

Antoine Genest-Grégoire, Luc Godbout and Jean-Herman Guay

The Impact of Financial Transaction Taxes on Stock Markets: Short-Run Effects, Long-Run Effects, and Reallocation of Trading Activity pp. 539 - 569

Sebastian Eichfelder, Mona Noack and Felix Noth

Introduction pp. 571 - 572

Laura Kawano

Design and Evaluation of the Finnish Basic Income Experiment pp. 573 - 596

Kari Hämäläinen and Jouko Verho

The COVID-19 cash transfer study II: The hardship and mental health impacts of an unconditional cash transfer to low-income individuals pp. 597 - 625

Brian Jacob, Natasha Pilkauskas, Elizabeth Rhodes, Katherine Richard and H. Luke Shaefer

Universal Cash Transfers and Inflation pp. 627 - 653

Damon Jones and Ioana Marinescu

Volume 75, issue 2, 2022

A Grant to Every Citizen: Survey Evidence of the Impact of a Direct Government Payment in Israel pp. 229 - 263

Naomi Feldman and Ori Heffetz

Tax Minimization by French Cohabiting Couples pp. 265 - 296

Olivier Bargain, Damien Échevin, Audrey Etienne, Nicolas Moreau and Adrien Pacifico

Tax Compliance in the Amazon pp. 297 - 311

Celeste Carruthers, William Fox, Lawrence M. Kessler and Matthew N. Murray

Why Is So Much Redistribution In-Kind and Not in Cash? Evidence from a Survey Experiment pp. 313 - 354

Zachary Liscow and Abigail Pershing

Trust, the Pandemic, and Public Policies pp. 355 - 370

James Alm

Introduction pp. 371 - 373

Rosanne Altshuler

High Noon In the Tax Policy Corral: Edward Kleinbard’s Race Against Time pp. 375 - 394

Joseph Bankman and Daniel Shaviro

Ed Kleinbard’s Business Enterprise Income Tax: How Well Does It Solve the Problem of How to Tax Capital Income? pp. 395 - 423

Eric Jay Toder

Stateless Income And Beyond: Ed Kleinbard’s Contribution To International Tax Policy pp. 425 - 435

Reuven S. Avi-Yonah

Volume 75, issue 1, 2022

Homestead Exemptions, Heterogeneous Assessment, and Property Tax Progressivity pp. 7 - 31

Keith Ihlanfeldt and Luke P. Rodgers

Property Tax Compliance and Reverse Mortgages: Using Nudges to Improve the Market pp. 33 - 59

Stephanie Moulton, J. Michael Collins, Cäzilia Loibl, Donald Haurin and Julia Brown

Taxing the Digital Economy: Investor Reaction to the European Commission’s Digital Tax Proposals pp. 61 - 92

Daniel Klein, Christopher A. Ludwig and Christoph Spengel

Market Responses To Voter-Approved Debt pp. 93 - 119

Jinhai Yu, Xin Chen and Mark D. Robbins

Introduction pp. 121 - 122

Laura Kawano

Who Benefits from the Child Tax Credit? pp. 123 - 147

Jacob Goldin and Katherine Michelmore

Income Inequality, Race, and the EITC pp. 149 - 167

Bradley Hardy, Charles Hokayem and James Ziliak

Assessment Caps and the Racial Assessment Gap pp. 169 - 200

Carlos F. Avenancio-León and Troup Howard

Group Equity and Implicit Discrimination in Tax Systems pp. 201 - 224

Joel Slemrod

Volume 74, issue 4, 2021

Tax Loss Measurement pp. 867 - 893

Shane Heitzman and Rebecca Lester

The Tax Cuts and Jobs Act: Searching for Supply-Side Effects pp. 895 - 914

William Gale and Claire Haldeman

Taxes and Firm Size: A 40-Year Perspective pp. 915 - 935

Danielle H. Green and George A. Plesko

Childcare Infrastructure in the Nordic Countries as a Way of Enabling Female Labor Market Participation pp. 937 - 951

Yvette Lind

Public Finance and Racism pp. 953 - 974

William Gale

Volume 74, issue 3, 2021

Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology pp. 591 - 620

Merima Ali, Abdulaziz B. Shifa, Abebe Abebe and Firew Woldeyes

The Distributional Effects of Property Tax Constraints on School Districts pp. 621 - 654

Lucy Sorensen, Youngsung Kim and Moontae Hwang

Generosity Across the Income and Wealth Distributions pp. 655 - 687

Jonathan Meer and Benjamin A. Priday

Leakage From Retirement Savings Accounts In The United States pp. 689 - 719

Lucas Goodman, Jacob Mortenson, Kathleen Mackie and Heidi R. Schramm

Estimating the Distributional Implications of the Tax Cuts and Jobs Act pp. 721 - 759

Cody Kallen and Aparna Mathur

Introduction pp. 761 - 762

Laura Kawano

TANF at 25: A Weaker Cash Safety Net Reaching Fewer Families and doing Less to Lift Families out of Deep Poverty pp. 763 - 789

LaDonna Pavetti, Ali Safawi and Danilo Trisi

The Consumption, Income, and Well-Being of Single mother–headed Families 25 Years After Welfare Reform pp. 791 - 824

Jeehoon Han, Bruce D. Meyer and James Sullivan

How Did Safety-Net Reform Affect Early Adulthood among Adolescents from Low-Income Families? pp. 825 - 865

Jacob Bastian, Luorao Bian and Jeffrey Grogger

Volume 74, issue 2, 2021

The Spending and Consumption Response to A VAT Rate Increase pp. 313 - 346

David Cashin and Takashi Unayama

Voting Systems and Fiscal Policy: Evidence from Runoff and Plurality Elections pp. 347 - 376

Davide Cipullo

What Can We Learn About Automatic Enrollment Into Pensions From Small Employers? pp. 377 - 404

Jonathan Cribb and Carl Emmerson

Property Tax Homestead Exemptions: An Analysis of the Variance in Take-Up Rates Across Neighborhoods pp. 405 - 430

Keith Ihlanfeldt

An Assessment of Global Formula Apportionment pp. 431 - 465

Ruud De Mooij, Li Liu and Dinar Prihardini

Open-Economy Public Finance pp. 467 - 490

David Wildasin

Introduction pp. 491 - 492

Laura Kawano

Small Business Taxation and Income Inequality: The View from Canada pp. 493 - 512

Michael Smart

Average Tax Rates in the Canadian Personal Income Tax pp. 513 - 527

Kevin Milligan

The Taxation of Capital Income in Canada: Analysis and Directions for Reform pp. 529 - 551

Kenneth McKenzie

Employment, Child Care Spending, and Child Tax Benefits pp. 553 - 575

Derek Messacar

Volume 74, issue 1, 2021

Editors’ Note: March 2021 pp. 1 - 2

Stacy Dickert-Conlin and Bill Gentry

Local Fiscal Adjustments From Depopulation: Evidence From The Post–Cold War Defense Contraction pp. 9 - 43

Tim Komarek and Gary A. Wagner

The Elasticity of Taxable Income in The Presence of Intertemporal Income Shifting pp. 45 - 73

Aspen Gorry, Glenn Hubbard and Aparna Mathur

Cross-Border Effects of A Major Tax Reform — Evidence from the European Stock Market pp. 75 - 106

Michael Overesch and Max Pflitsch

The Effect of Cannabis Legalization on Substance Demand and Tax Revenues pp. 107 - 145

Keaton Miller and Boyoung Seo

Does a Day Lost Equal Dollars Saved? The Effects of Four-Day School Weeks on School District Expenditures pp. 147 - 183

Paul N. Thompson

Introduction pp. 185 - 186

Naomi Feldman

How Does the Depression-Designed Retail Sales Tax Cope with the New Economy? A Tax for the New and A Tax for the Old pp. 187 - 220

John Mikesell, Daniel R. Mullins and Sharon N. Kioko

Wayfair in Constitutional Perspective: Who Sets the Ground Rules of US Fiscal Federalism? pp. 221 - 256

Kirk J. Stark

Taxing Goods and Services in a Digital Era pp. 257 - 301

David Agrawal and William Fox