National Tax Journal

2021 - 2025

Continuation of National Tax Journal.

From University of Chicago Press
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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

Bob 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

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