National Tax Journal

1988 - 2020

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 73, issue 4, 2020

Sharing the Wealth: How to Tax the Rich pp. 951-968: Jane Gravelle
Taxes as Pandemic Controls pp. 969-986: Ashley Craig and James Hines
Effective Tax Rates by Income and Wealth Class pp. 987-1004: Jesse Bricker, Kevin B. Moore, Sarah J. Reber and Alice Henriques Volz
U.S. Tax Progressivity and Redistribution pp. 1005-1024: David Splinter
Taxing Book Profits: New Proposals and 40 Years of Critiques pp. 1025-1046: Mindy Herzfeld
The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals pp. 1047-1064: Dhammika Dharmapala
Corporate Tax Preferences before and after the Tax Cuts and Jobs Act of 2017 pp. 1065-1086: Erin Henry and Richard Sansing
Did the 2017 Tax Reform Discriminate against Blue-State Voters? pp. 1087-1108: David Altig, Alan Auerbach, Patrick Higgins, Darryl Koehler, Laurence Kotlikoff, Ellyn Terry and Victor Ye
Corporate Behavioral Responses to the TCJA for Tax Years 2017-2018 pp. 1109-1134: Timothy Dowd, Christopher Giosa and Thomas Willingham
The New Tax Legislative and Regulatory Process pp. 1135-1162: Rebecca M. Kysar
The Moving Forward with the Earned Income Tax Credit and Child Tax Credit: Analysis of Proposals to Expand Refundable Tax Credits pp. 1163-1186: Elaine Maag and Nikhita Airi
A Universal EITC: Making Work Pay in the Age of Automation pp. 1187-1218: Leonard E. Burman
Does the Federal Income Tax Law Favor Entrepreneurs? pp. 1219-1232: Eric Toder
Profit Shifting before and after the Tax Cuts and Jobs Act pp. 1233-1266: Kimberly Clausing
Corrigendum: Fiscal Responses to the COVID-19 Crisis in Japan: The First Six Months pp. 1267-1268: Michihito Ando, Chishio Furukawa, Daigo Nakata and Kazuhiko Sumiya

Volume 73, issue 3, 2020

Implications of the COVID-19 Pandemic for State Government Tax Revenues pp. 619-644: Jeffrey Clemens and Stan Veuger
COVID-19, the CARES Act, and Families’ Financial Security pp. 645-672: Neil Bhutta, Jacqueline Blair, Lisa Dettling and Kevin Moore
Experience Rating and the Dynamics of Financing Unemployment Insurance pp. 673-698: Marta Lachowska, Wayne Vroman and Stephen Woodbury
The Fiscal Effects of the COVID-19 Pandemic on Cities: An Initial Assessment pp. 699-732: Howard Chernick, David Copeland and Andrew Reschovsky
State and Local Government Finances in the COVID-19 Era pp. 733-758: Tracy Gordon, Lucy Dadayan and Kim Rueben
Cyclicality of the U.S. Safety Net: Evidence from the 2000s and Implications for the COVID-19 Crisis pp. 759-780: Marianne Bitler, Hilary Hoynes and John Iselin
Federal Aid to School Districts during the COVID-19 Recession pp. 781-804: Nora Gordon and Sarah Reber
Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well pp. 805-828: Annette Alstadsæter, Julie Brun Bjørkheim, Wojciech Kopczuk and Andreas Økland
A Tale of Two Wage Subsidies: The American and Australian Fiscal Responses to COVID-19 pp. 829-846: Steven Hamilton
U.K. COVID-19 Diary: Policy and Impacts pp. 847-878: Sam Mitha
Public Finance Responses to COVID-19 in Korea pp. 879-900: Jaehyun Jung, Hwanoong Lee and Kyung-ho Song
Fiscal Responses to the COVID-19 Crisis in Japan: The First Six Months pp. 901-926: Michihito Ando, Chishio Furukawa, Daigo Nakata and Kazuhiko Sumiya
Fiscal Policies Amid a Pandemic: The Response of Italy to the COVID-19 Crisis pp. 927-950: Marco Di Pietro, Luigi Marattin and Raoul Minetti

Volume 73, issue 2, 2020

Information Exchange and Tax Haven Investment in OECD Securities Markets pp. 291-330: Jost H. Heckemeyer and Aaron K. Hemmerich
Communicating Tax Penalties to Delinquent Taxpayers: Evidence from a Field Experiment pp. 331-360: Taylor Cranor, Jacob Goldin, Tatiana Homonoff and Lindsay Moore
Do U.S. Firms Avoid More Taxes Than Their European Peers? On Firm Characteristics and Tax Legislation as Determinants of Tax Differentials pp. 361-400: Michael Overesch, Sabine Strueder and Georg Wamser
TANF Effective Benefit Guarantees, Tax Rates, and Child-Only Penalties, 2000-2016 pp. 401-428: Erik Hembre
A Unified Perspective on Efficiency, Redistribution, and Public Policy pp. 429-472: Louis Kaplow
Cigarette Taxes and Teen Marijuana Use pp. 475-510: D. Mark Anderson, Kyutaro Matsuzawa and Joseph J. Sabia
Taxing the Potency of Sin Goods: Evidence from Recreational Cannabis and Liquor Markets pp. 511-544: Benjamin Hansen, Keaton Miller, Boyoung Seo and Caroline Weber
Marijuana Taxation and Imperfect Competition pp. 545-592: Christopher Mace, Elena Patel and Nathan Seegert
Medical Marijuana, Taxation, and Internal Revenue Code Section 280E pp. 593-616: Douglas A. Kahn and Howard Bromberg

Volume 73, issue 1, 2020

The EITC and Employment Transitions: Labor Force Attachment and Annual Exit pp. 11-46: Riley Wilson
Does Inside Debt Moderate Corporate Tax Avoidance? pp. 47-76: Thomas R. Kubick, G. Brandon Lockhart and John R. Robinson
Income Inequality and Redistribution in the Aftermath of the 2007-2008 Crisis: The U.S. Case pp. 77-114: Vanda Almeida
The Declining Insurance Benefit in the Municipal Bond Market pp. 115-156: Gila Bronshtein and Christos Makridis
Tax-Exempt Municipal Bonds and the Financing of Professional Sports Stadiums pp. 157-196: Austin J. Drukker, Ted Gayer and Alexander K. Gold
The Influence of Autonomous Vehicles on State Tax Revenues pp. 199-234: William Fox
Governmental Expenditure Implications of Autonomous Vehicles pp. 235-258: Ronald C. Fisher
The Impacts of Autonomous Vehicles on Local Government Budgeting and Finance: Case of Solid Waste Collection pp. 259-282: Benjamin Y. Clark

Volume 72, issue 4, 2019

The Geometry of International Tax Planning after the Tax Cuts and Jobs Act: A Riff on Circles, Squares, and Triangles pp. 647-670: Michael P. Donohoe, Gary A. McGill and Edmund Outslay
Macroeconomic Effects of Reducing OASI Benefits: A Comparison of Seven Overlapping-Generations Models pp. 671-692: Jaeger Nelson and Kerk Phillips
Rethinking the Green New Deal: Using Climate Policy to Address Inequality pp. 693-722: Aparna Mathur
States’ Addiction to Sins: Sin Tax Fallacy pp. 723-754: Lucy Dadayan
Taxing Wealth in an Uncertain World pp. 755-776: Daniel Hemel
The Barriers Created by Complexity: A State-by-State Analysis of Local Sales Tax Laws in Light of the Wayfair Ruling pp. 777-800: Whitney B. Afonso
After Wayfair: What Are State Use Taxes Worth? pp. 801-820: John Mikesell and Justin Ross
Digital Services Taxes: Principle as a Double-Edged Sword pp. 821-838: John Vella
The Superiority of the Digital Services Tax over Significant Digital Presence Proposals pp. 839-856: Wei Cui
Superiority of the VAT to Turnover Tax as an Indirect Tax on Digital Services pp. 857-880: Karl Russo

Volume 72, issue 3, 2019

Deterring Property Tax Delinquency in Philadelphia: An Experimental Evaluation of Nudge Strategies pp. 479-506: Michael Chirico, Robert Inman, Charles Loeffler, John MacDonald and Holger Sieg
The Effects of Required Minimum Distribution Rules on Withdrawals from Traditional IRAs pp. 507-542: Jacob Mortenson, Heidi R. Schramm and Andrew Whitten
Rules Versus Home Rule—Local Government Responses to Negative Revenue Shocks pp. 543-574: Daniel Shoag, Cody Tuttle and Stan Veuger
Firm Take-Up of a Corporate Income Tax Cut: Evidence from Vietnam pp. 575-598: Anh Pham
Tariff Incidence: Evidence from U.S. Sugar Duties, 1890–1914 pp. 599-616: Douglas A. Irwin
Earned Income Tax Credits and Infant Health: A Local EITC Investigation pp. 617-646: Brian Hill and Tami Gurley-Calvez

Volume 72, issue 2, 2019

The Effects of the Affordable Care Act on Health Insurance Coverage and Labor Market Outcomes pp. 261-322: Mark Duggan, Gopi Goda and Emilie Jackson
The Bunching of Capital Gains Realizations pp. 323-358: Timothy Dowd and Robert McClelland
The Lifecycle of the 47 Percent pp. 359-396: Don Fullerton and Nirupama L. Rao
Does Informing Employees about Tax Benefits Increase Take-Up? Evidence from EITC Notification Laws pp. 397-434: Taylor Cranor, Jacob Goldin and Sarah Kotb
Not All State Authorizations for Municipal Bankruptcy Are Equal: Impact on State Borrowing Costs pp. 435-464: Lang (Kate) Yang

Volume 72, issue 1, 2019

Restrictive Zoning's Deleterious Impact on the Local Education Property Tax Base: Evidence from Zoning District Boundaries and Municipal Finances pp. 11-44: Ryan Gallagher
The Effect of Loss-Offset Provisions on the Asymmetric Behavior of Corporate Tax Revenues in the Business Cycle pp. 45-78: Katarzyna Bilicka
The Sensitivity of Charitable Giving to the Timing and Salience of Tax Credits pp. 79-110: Ross Hickey, Bradley Minaker and A. Payne
How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation pp. 111-138: Clemens Fuest and Samina Sultan
The Excise Tax on High-Cost Health Plans: Potential Adjustments by Policymakers, Employers, and Employees pp. 139-162: G. Edward Miller and Jessica P. Vistnes
Taxes and the Location of U.S. Business Activity Abroad pp. 165-192: John Mutti and Eric Ohrn
Harry Grubert's Evolving Views on International Tax Policy pp. 193-214: Eric Toder
A Festschrift in Honor of Harry Grubert: Harry's Influence on the Research of Academic Accountants pp. 215-236: Jennifer Blouin, Linda Krull and Leslie Robinson
Financial Services under a Consumption Tax: Grubert and Mackie (2000) Revisited pp. 237-250: David A. Weisbach

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