National Tax Journal
1988 - 2020
Continued by National Tax Journal. Current editor(s): Stacy Dickert-Conlin and William M. Gentry From: National Tax Association National Tax Journal Contact information at EDIRC. Bibliographic data for series maintained by The University of Chicago Press (). Access Statistics for this journal.
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Volume 46, issue 4, 1993
- The Political Efficiency of General Taxation pp. 401-10
- James Buchanan
- Measuring the Aggregate High-Employment Budget for State and Local Governments pp. 411-23
- Andrea L. Kusko and Laura S. Rubin
- Solow and States: Capital Accumulation, Productivity, and Economic Growth pp. 425-39
- Douglas Holtz-Eakin
- Corporate Tax Harmonization and Competition in Federal Countries: Some Lessons for the European Community? pp. 441-61
- Michael Daly and Joann Weiner
- Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries pp. 463-76
- James Alm, Michael McKee and Mark Skidmore
- The Effect of Tax Exemption on the Market Share of Nonprofit Hospitals pp. 477-86
- O Gulley and Rexford Santerre
- Determinants of Tax Preparer Usage: Evidence From Panel Data pp. 487-503
- Charles W. Christian, Sanjay Gupta and Suming Lin
- Tax Rates and Professional Tax Return Preparation: Reexamination and New Evidence pp. 511-17
- James E. Long and Steven B Caudill
- Public Finance in Theory and Practice pp. 519-26
- Alan Auerbach
- On the Use of 'Distribution Tables' in the Tax Policy Process pp. 527-37
- R. Glenn Hubbard
Volume 46, issue 3, 1993
- Infrastructure Spending: Where Do We Go From Here? pp. 261-73
- Charles R. Hulten and Robert M. Schwab
- What Can Private Investment Incentives Accomplish? The Case of the Investment Tax Credit pp. 275-90
- Jane Gravelle
- How Should We Measure Distribution? pp. 291-99
- Thomas A. Barthold
- What Does the Public Believe About Tax Fairness? pp. 301-08
- Steven Sheffrin
- Guidelines for Taxing International Capital Flows: The Legal Perspective pp. 315-21
- Michael J. McIntyre
- Savers' Tax Relief: Revisiting a Good Idea pp. 323-29
- Peter M. Taylor
- What Is the Distributional Burden of Taxing Consumption? pp. 331-44
- John Sabelhaus
- Economic, Administrative, and Political Factors in Choosing a General Consumption Tax pp. 345-58
- Charles E. McLure
- Transitional Issues in Moving to a Direct Consumption Tax pp. 359-76
- Shounak Sarkar and George Zodrow
- State Provider Assessments to Fund Medicaid pp. 377-83
- James M. Verdier
- The State Solution to the Federal Government's International Transfer Pricing Problem pp. 385-92
- Dan R. Bucks and Michael Mazerov
- Federal Tax Policy and the States: Corporate Integration pp. 393-97
- James W. Wetzler
Volume 46, issue 2, 1993
- The Relationship Between Federal and State Individual Income Tax Progressivity pp. 95-108
- Charles E. Scott and Robert K. Triest
- Incidence of the Property Tax on Commercial Real Estate: The Case of Downtown Chicago pp. 109-20
- John McDonald
- Subsidies Financed With Distorting Taxes pp. 121-34
- Edgar Browning
- Property Taxation, Property Base, and Property Value: An Empirical Test of the 'New View' pp. 135-59
- Robert Wassmer
- Taxation, Equity, and Growth: Exploring the Trade-Off Between Shareholder Dividend Tax Relief and Higher Corporate Income Taxes pp. 161-75
- Serge Nadeau and Robert Strauss
- Tax Competition Among Jurisdictions With Public and Private Employment pp. 177-89
- Dennis Coates
- Evaluating Fuel Tax Equity: Direct and Indirect Distributional Effects pp. 197-205
- Stephen D. Casler and Aisha Rafiqui
- Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization pp. 207-27
- Richard Bird
- A Policymaker's Guide to Fiscal Decentralization pp. 229-35
- Edward Gramlich
- Fiscal Decentralization and Economic Development pp. 237-43
- Wallace Oates
Volume 46, issue 1, 1993
- Explaining State Government Discretionary Revenue Increases in Fiscal Years 1991 and 1992 pp. 1-12
- Paul R. Blackley and Larry DeBoer
- The Demand for Wagering on State-Operated Lotto Games pp. 13-22
- O Gulley and Frank Scott
- Property Tax Collector Performance and Pay pp. 23-31
- Laurie J. Bates and Rexford Santerre
- Charitable Contributions by Low-and Middle-Income Taxpayers: Further Evidence With a New Method pp. 33-39
- Yook S. Choe and Jhook Jeong
- Limitations on State and Local Government Borrowing for Private Purposes pp. 41-52
- Judy Temple
- Tax Amnesties and Compliance in the Long Run: A Time Series Analysis pp. 53-60
- James Alm and William Beck
Volume 45, issue 4, 1992
- Incidence Effects of a State Fiscal Policy Shift: The Florio Initiatives in New Jersey pp. 371-87
- William T. Bogart, David Bradford and Michael G. Williams
- An Examination of Taxpayer Preference for Aggressive Tax Advice pp. 389-403
- Peggy A. Hite and Gary A. McGill
- Evaluating the Impact of School Finance Reform on the Provision of Public Education: The California Case pp. 405-19
- Thomas Downes
- The Optimal Exemption pp. 421-31
- Kemper W. Moreland
- The Impact of the Hotel Room Tax: An Interrupted Time Series Approach pp. 433-41
- Carl Bonham, Edwin Fujii, Eric Im and James Mak
- Rent-Seeking and Peak-Load Pricing of Public Services: An Extension pp. 443-45
- Nirvikar Singh
Volume 45, issue 3, 1992
- Daniel Holland--in Memoriam pp. 205
- Gerard M. Brannon
- Approaches to Corporate Integration: The Treasury Department Report pp. 209-23
- Anne L. Alstott and James B. Mackie
- The New Intercompany Pricing Regulations pp. 225-32
- Barbara Rollinson and Rom Watson
- The Proposed Transfer Pricing Regulations: Comments and Concerns pp. 233-38
- Laurie J. Dicker and George N. Carlson
- Taxes and Spending in the Age of Deficits: A View From Washington and Academe pp. 239-42
- Alan Auerbach
- The Effects of Taxation on Investment: New Evidence From Firm Level Panel Data pp. 243-51
- Jason G. Cummins and Kevin Hassett
- Real Estate Markets Since 1980: What Role Have Tax Changes Played? pp. 253-66
- James R. Follain, Patric Hendershott and David Ling
- The Effects of Tax Reform on Charitable Contributions pp. 267-90
- Gerald E. Auten, James M. Cilke and William C. Randolph
- Do Tax Incentives Work? The Real Effects of the Tax Reform Act: Comment pp. 291-97
- Bob Chirinko
- Economic Change and the Evolving State Tax Structure: The Case of the Sales Tax pp. 299-313
- William Duncombe
- Sorting Out State Expenditure Pressures pp. 315-29
- Richard F. Dye and Therese J. McGuire
- Tax Preferences and Employment-Based Health Insurance pp. 331-46
- Leonard E. Burman and Jack Rodgers
- The President's 1992 Health Care White Paper: An Economic Perspective pp. 347-56
- R. Glenn Hubbard
- Beyond Paralysis in Health Policy: A Proposal to Focus on Children pp. 357-68
- C. Eugene Steuerle
Volume 45, issue 2, 1992
- Reassessing the Role for Wealth Transfer Taxes pp. 119-43
- Henry Aaron and Alicia Munnell
- Substituting Consumption-Based Direct Taxation for Income Taxes as the International Norm pp. 145-54
- Charles E. McLure
- Approximately Efficient Federal Matching Grants for Subnational Public Assistance pp. 155-65
- Mark Shroder
- The Effect of Marginal Tax Rates on Capital Gains Revenue: Another Look at the Evidence pp. 167-77
- Robert Gillingham and John S. Greenlees
- The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform pp. 185-202
- Marsha Blumenthal and Joel Slemrod
Volume 45, issue 1, 1992
- Social Security Rules and Marginal Tax Rates pp. 1-22
- Martin Feldstein and Andrew Samwick
- Toward a Global Excise on Carbon pp. 23-36
- Sijbren Cnossen and Herman R.J. Vollebergh
- State Taxation of Interest Income and Municipal Borrowing Costs pp. 37-52
- Mary Lovely and Michael J. Wasylenko
- Capital Gains Redux: Why Holding Periods Matter pp. 53-76
- Eric W. Cook and John F. O'Hare
- Tax Neutrality and the Tax Treatment of Purchased Intangibles pp. 77-88
- Jane Gravelle and Jack Taylor
- Sales Taxes, Investment, and the Tax Reform Act of 1986 pp. 89-105
- David Joulfaian and James B. Mackie
- Estimating the Determinants of Taxpayer Compliance With Experimental Data pp. 107-14
- James Alm, Betty Jackson and Michael McKee
- An Excise Tax That Reduces Price pp. 115-17
- Larry G. Sgontz
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