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 ().

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Volume 67, issue 4, 2014

Who Pays Taxes? A Dynamic Perspective pp. 755-778

Bradley Heim, Ithai Z. Lurie and James Pearce

Using the Tax System to Address Competition Issues With a Carbon Tax pp. 779-806

Gilbert Metcalf

The Initial Incidence of a Carbon Tax Across U.S. States pp. 807-830

Roberton Williams, Hal Gordon, Dallas Burtraw, Jared Carbone and Richard D. Morgenstern

Corporate Tax Aggressiveness — Recent History and Policy Options pp. 831-850

J. Richard (Dick) Harvey,

Risky Business: The Prosopography of Corporate Tax Planning pp. 851-874

Michael P. Donohoe, Gary A. McGill and Edmund Outslay

Defining and Measuring Tax Planning Aggressiveness pp. 875-900

Jennifer Blouin

Municipal Debt: What Does It Buy and Who Benefits? pp. 901-924

Harvey Galper, Kim Rueben, Richard Auxier and Amanda Eng

The Challenges of Aca Marketplace Enrollment: Results From Big Data and Campaign-Style Tactics in the Kansas City Area pp. 925-940

Tami Gurley-Calvez, Jessica Hembree, Jane Mosley, Mary K. Zimmerman and Bridget McCandless

Reforming Public Pensions Subject to Political and Legal Constraints: The Illinois Experience pp. 941-964

Jeffrey Brown

Volume 67, issue 3, 2014

Bumpy Designs: Impact of Privacy and Technology Costs on Support for Road Mileage User Fees pp. 505-530

Denvil Duncan, Venkata Nadella, Ashley Bowers, Stacey Giroux and John D. Graham

Individual Income Tax Compliance and Information Reporting: What Do the U.S. Data Show? pp. 531-568

Mark D. Phillips

Indirect and Direct Subsidies for the Cost of Government Capital: Comparing Tax-Exempt Bonds and Build America Bonds pp. 569-594

Gao Liu and Dwight V. Denison

Demand for Lottery Gambling: Evaluating Price Sensitivity Within a Portfolio of Lottery Games pp. 595-620

Michael A. Trousdale and Richard Dunn

Consumer Response to Cigarette Excise Tax Changes pp. 621-650

Lesley Chiou and Erich Muehlegger

The Tiff Over TIF: A Review of the Literature Examining the Effectiveness of the Tax Increment Financing pp. 655-674

Robert T. Greenbaum and Jim Landers

Tax Increment Debt Finance and the Great Recession pp. 675-696

Martin J. Luby and Tima Moldogaziev

Tax Increment Financing and the Great Recession pp. 697-718

Richard F. Dye, David Merriman and Katherine Goulde

Redevelopment in California: The Demise of TIF-Funded Redevelopment in California and Its Aftermath pp. 719-744

George Lefcoe and Charles W. Swenson

Book Review: Fixing U.S. International Taxation by Daniel N. Shaviro (Oxford University Press, 2014, New York, Ny, 223 Pages) pp. 745-754

Harry Grubert

Volume 67, issue 2, 2014

Calculating the Optimal Small Business Exemption Threshold for a U.S. Vat pp. 283-320

Edith Brashares, Matthew Knittel, Gerald Silverstein and Alexander Yuskavage

Switching on the Lights: Do Higher Income Taxes Push Economic Activity Into the Shade? pp. 321-350

Denvil Duncan and Klara Sabirianova Peter

Does Increasing Available Non-Tax Economic Development Incentives Result in More Jobs? pp. 351-386

Carlianne Patrick

Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century pp. 387-418

Li Liu

Reflections of the Holland Medal Recipient the Tax Reform Road Not Taken — Yet pp. 419-440

Michael J. Graetz

Taxes and the Labor Supply of Older Americans: Recent Evidence From the Social Security Earnings Test pp. 443-458

Gary V. Engelhardt and Anil Kumar

The Effects of the Taxation of Social Security Benefits on Older Workers’ Income and Claiming Decisions pp. 459-486

Leonard E. Burman, Norma Coe, Kevin Pierce and Liu Tian

Book Review: Tax Fairness and Folk Justice by Steven M. Sheffrin (Cambridge University Press, 2013, New York, Ny, 246 Pages) pp. 487-496

Kirk J. Stark

Volume 67, issue 1, 2014

Fiscal Zoning and Sales Taxes: Do Higher Sales Taxes Lead to More Retailing and Less Manufacturing? pp. 7-50

Daria Burnes, David Neumark and Michelle J. White

Ranking Up by Moving Out: The Effect of the Texas Top 10% Plan on Property Values pp. 51-76

Kalena E. Cortes and Andrew Friedson

Implicit Debt Capitalization in Local Housing Prices: An Example of Unfunded Pension Liabilities pp. 77-112

Robert C. MacKay

The Issuance of State and Local Debt During the United States Great Recession pp. 113-150

Ronald Fisher and Robert Wassmer

The Effect of Insurance Premium Taxes on Interstate Differences in the Size of the Property-Casualty Insurance Industry pp. 151-182

Martin Grace, David Sjoquist and Laura Wheeler

Unemployment Compensation During the Great Recession: Theory and Evidence pp. 187-218

Walter Nicholson, Karen Needels and Heinrich Hock

A Short Review of Recent Evidence on the Disincentive Effects of Unemployment Insurance and New Evidence From New York State pp. 219-252

Bruce D. Meyer and Wallace K. C. Mok

Financing Unemployment Insurance pp. 253-268

Wayne Vroman and Stephen Woodbury

Book Review: The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform by Daniel Goldberg (Oxford University Press, Oxford, Uk, 2013, 318 Pages) pp. 269-278

Laurence Seidman

Volume 66, issue 4, 2013

Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934 pp. 775-806

Diane Lim, Joel Slemrod and Eleanor Wilking

Evaluating Broad-Based Approaches for Limiting Tax Expenditures pp. 807-832

Eric Toder, Joseph Rosenberg and Amanda Eng

Income Taxes and Compliance Costs: How Are They Related? pp. 833-854

Rosemary Marcuss, George Contos, John Guyton, Patrick Langetieg, Allen Lerman, Susan Nelson, Brenda Schafer and Melissa Vigil

Changes in the Organization of Business Activity and Implications for Tax Reform pp. 855-870

George A. Plesko and Eric Toder

Small Business, Innovation, and Tax Policy: A Review pp. 871-892

William Gale and Samuel Brown

New Perspectives on Income Mobility and Inequality pp. 893-912

Gerald Auten, Geofrey Gee and Nick Turner

Recent Income Trends for Top Executives: Evidence From Tax Return Data pp. 913-938

Seth Giertz and Jacob Mortenson

Revenue Cycles and Risk-Sharing in Local Governments: An Analysis of State Rainy Day Funds pp. 939-960

Erick M. Elder and Gary A. Wagner

Volume 66, issue 3, 2013

On Fiscal Illusion in Local Public Finance: Re-Examining Ricardian Equivalence and the Renter Effect pp. 511-540

Spencer Banzhaf and Wallace Oates

Tax Structure and Government Spending: Does the Value-Added Tax Increase the Size of Government? pp. 541-570

Dongwon Lee, Dongil Kim and Thomas E. Borcherding

The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan pp. 571-608

Makoto Hasegawa, Jeffrey Hoopes, Ryo Ishida and Joel Slemrod

When a Nudge Isn’t Enough: Defaults and Saving Among Low-Income Tax Filers pp. 609-634

Erin Bronchetti, Thomas Dee, David B. Hufman and Ellen Magenheim

Using Littered Pack Data to Estimate Cigarette Tax Avoidance in Nyc pp. 635-668

Howard Chernick and David Merriman

Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax pp. 671-712

Harry Grubert and Rosanne Altshuler

Back to the Drawing Board: The Structural and Accounting Consequences of a Switch to a Territorial Tax System pp. 713-744

Michael P. Donohoe, Gary A. McGill and Edmund Outslay

What Do We Know About Corporate Tax Competition? pp. 745-774

Michael Devereux and Simon Loretz

Volume 66, issue 2, 2013

The Effects of Government Subsidies on Business R&D Employment: Evidence From Oecd Countries pp. 281-310

Russell Thomson and Paul Jensen

Changing Needs, Sticky Budget: Evidence From the Geographic Distribution of U.S. Federal Grants pp. 311-342

Valentino Larcinese, Leonzio Rizzo and Cecilia Testa

Local Spending, Transfers, and Costly Tax Collection pp. 343-370

Fernando Aragon

Cigarette Taxes and How Youths Obtain Cigarettes pp. 371-394

Benjamin Hansen, Daniel I. Rees and Joseph J. Sabia

Tax-Haven Incorporation for U.S.-Headquartered Firms: No Exodus Yet pp. 395-420

Eric J. Allen and Susan C. Morse

The Anatomy of the Vat pp. 423-446

Michael Keen

What International Experience Can Tell Us About the Potential Challenges of Administering a U.S. Vat pp. 447-478

Katherine O. Baer

Possible Lessons for the United States From New Zealand’s Gst pp. 479-498

Matt Benge, Marie Pallot and Hamish Slack

Book Review: The Elgar Guide to Tax Systems Edited by Emilio Albi and Jorge Martinez-Vazquez (Edward Elgar, 2011, Cheltenham, Uk, 462 Pages) pp. 499-504

Henry Aaron

Volume 66, issue 1, 2013

Fiscal Illusion From Property Reassessment? An Empirical Test of the Residual View pp. 7-32

Justin Ross and Wenli Yan

State Earned Income Tax Credits and Participation in Regular and Informal Work pp. 33-62

Samara Gunter

Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data pp. 63-95

Thiess Buettner and Georg Wamser

Revenue Decentralization, the Local Income Tax Deduction, and the Provision of Public Goods pp. 97-115

John William Hatfield

Tax Limit Repeal and School Spending pp. 117-48

Phuong Nguyen-Hoang

Who Pays the Corporate Tax in a Global Economy? pp. 151-84

Kimberly Clausing

Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis pp. 185-214

Jennifer Gravelle

Measuring the Burden of the Corporate Income Tax Under Imperfect Competition pp. 215-37

Li Liu and Rosanne Altshuler

Distributing the Corporate Income Tax: Revised U.S. Treasury Methodology pp. 239-62

Julie Anne Cronin, Emily Y. Lin, Laura Power and Michael Cooper