Content
December 2020, Volume 73, Issue 4
- 951-968 Sharing the Wealth: How to Tax the Rich
by Jane G. Gravelle - 969-986 Taxes as Pandemic Controls
by Ashley C. Craig & James R. Hines Jr. - 987-1004 Effective Tax Rates by Income and Wealth Class
by Jesse Bricker & Kevin B. Moore & Sarah J. Reber & Alice Henriques Volz - 1005-1024 U.S. Tax Progressivity and Redistribution
by David Splinter - 1025-1046 Taxing Book Profits: New Proposals and 40 Years of Critiques
by Mindy Herzfeld - 1047-1064 The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals
by Dhammika Dharmapala - 1065-1086 Corporate Tax Preferences before and after the Tax Cuts and Jobs Act of 2017
by Erin Henry & Richard Sansing - 1087-1108 Did the 2017 Tax Reform Discriminate against Blue-State Voters?
by David Altig & Alan Auerbach & Patrick Higgins & Darryl Koehler & Laurence Kotlikoff & Ellyn Terry & Victor Ye - 1109-1134 Corporate Behavioral Responses to the TCJA for Tax Years 2017-2018
by Tim Dowd & Christopher Giosa & Thomas Willingham - 1135-1162 The New Tax Legislative and Regulatory Process
by Rebecca M. Kysar - 1163-1186 The Moving Forward with the Earned Income Tax Credit and Child Tax Credit: Analysis of Proposals to Expand Refundable Tax Credits
by Elaine Maag & Nikhita Airi - 1187-1218 A Universal EITC: Making Work Pay in the Age of Automation
by Leonard E. Burman - 1219-1232 Does the Federal Income Tax Law Favor Entrepreneurs?
by Eric Toder - 1233-1266 Profit Shifting before and after the Tax Cuts and Jobs Act
by Kimberly A. Clausing - 1267-1268 Corrigendum: Fiscal Responses to the COVID-19 Crisis in Japan: The First Six Months
by Michihito Ando & Chishio Furukawa & Daigo Nakata & Kazuhiko Sumiya
September 2020, Volume 73, Issue 3
- 619-644 Implications of the COVID-19 Pandemic for State Government Tax Revenues
by Jeffrey Clemens & Stan Veuger - 645-672 COVID-19, the CARES Act, and Families’ Financial Security
by Neil Bhutta & Jacqueline Blair & Lisa Dettling & Kevin Moore - 673-698 Experience Rating and the Dynamics of Financing Unemployment Insurance
by Marta Lachowska & Wayne Vroman & Stephen A. Woodbury - 699-732 The Fiscal Effects of the COVID-19 Pandemic on Cities: An Initial Assessment
by Howard Chernick & David Copeland & Andrew Reschovsky - 733-758 State and Local Government Finances in the COVID-19 Era
by Tracy Gordon & Lucy Dadayan & Kim Rueben - 759-780 Cyclicality of the U.S. Safety Net: Evidence from the 2000s and Implications for the COVID-19 Crisis
by Marianne P. Bitler & Hilary W. Hoynes & John Iselin - 781-804 Federal Aid to School Districts during the COVID-19 Recession
by Nora Gordon & Sarah Reber - 805-828 Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well
by Annette Alstadsæter & Julie Brun Bjørkheim & Wojciech Kopczuk & Andreas Økland - 829-846 A Tale of Two Wage Subsidies: The American and Australian Fiscal Responses to COVID-19
by Steven Hamilton - 847-878 U.K. COVID-19 Diary: Policy and Impacts
by Sam Mitha - 879-900 Public Finance Responses to COVID-19 in Korea
by Jaehyun Jung & Hwanoong Lee & Kyung-ho Song - 901-926 Fiscal Responses to the COVID-19 Crisis in Japan: The First Six Months
by Michihito Ando & Chishio Furukawa & Daigo Nakata & Kazuhiko Sumiya - 927-950 Fiscal Policies Amid a Pandemic: The Response of Italy to the COVID-19 Crisis
by Marco Di Pietro & Luigi Marattin & Raoul Minetti
June 2020, Volume 73, Issue 2
- 291-330 Information Exchange and Tax Haven Investment in OECD Securities Markets
by Jost H. Heckemeyer & Aaron K. Hemmerich - 331-360 Communicating Tax Penalties to Delinquent Taxpayers: Evidence from a Field Experiment
by Taylor Cranor & Jacob Goldin & Tatiana Homonoff & Lindsay Moore - 361-400 Do U.S. Firms Avoid More Taxes Than Their European Peers? On Firm Characteristics and Tax Legislation as Determinants of Tax Differentials
by Michael Overesch & Sabine Strueder & Georg Wamser - 401-428 TANF Effective Benefit Guarantees, Tax Rates, and Child-Only Penalties, 2000-2016
by Erik Hembre - 429-472 A Unified Perspective on Efficiency, Redistribution, and Public Policy
by Louis Kaplow - 475-510 Cigarette Taxes and Teen Marijuana Use
by D. Mark Anderson & Kyutaro Matsuzawa & Joseph J. Sabia - 511-544 Taxing the Potency of Sin Goods: Evidence from Recreational Cannabis and Liquor Markets
by Benjamin Hansen & Keaton Miller & Boyoung Seo & Caroline Weber - 545-592 Marijuana Taxation and Imperfect Competition
by Christopher Mace & Elena Patel & Nathan Seegert - 593-616 Medical Marijuana, Taxation, and Internal Revenue Code Section 280E
by Douglas A. Kahn & Howard Bromberg
March 2020, Volume 73, Issue 1
- 11-46 The EITC and Employment Transitions: Labor Force Attachment and Annual Exit
by Rily Wilson - 47-76 Does Inside Debt Moderate Corporate Tax Avoidance?
by Thomas R. Kubick & G. Brandon Lockhart & John R. Robinson - 77-114 Income Inequality and Redistribution in the Aftermath of the 2007-2008 Crisis: The U.S. Case
by Vanda Almeida - 115-156 The Declining Insurance Benefit in the Municipal Bond Market
by Gila Bronshtein & Christos A. Makridis - 157-196 Tax-Exempt Municipal Bonds and the Financing of Professional Sports Stadiums
by Austin J. Drukker & Ted Gayer & Alexander K. Gold - 199-234 The Influence of Autonomous Vehicles on State Tax Revenues
by William F. Fox - 235-258 Governmental Expenditure Implications of Autonomous Vehicles
by Ronald C. Fisher - 259-282 The Impacts of Autonomous Vehicles on Local Government Budgeting and Finance: Case of Solid Waste Collection
by Benjamin Y. Clark
December 2019, Volume 72, Issue 4
- 647-670 The Geometry of International Tax Planning after the Tax Cuts and Jobs Act: A Riff on Circles, Squares, and Triangles
by Michael P. Donohoe & Gary A. McGill & Edmund Outslay - 671-692 Macroeconomic Effects of Reducing OASI Benefits: A Comparison of Seven Overlapping-Generations Models
by Jaeger Nelson & Kerk Phillips - 693-722 Rethinking the Green New Deal: Using Climate Policy to Address Inequality
by Aparna Mathur - 723-754 States’ Addiction to Sins: Sin Tax Fallacy
by Lucy Dadayan - 755-776 Taxing Wealth in an Uncertain World
by Daniel Hemel - 777-800 The Barriers Created by Complexity: A State-by-State Analysis of Local Sales Tax Laws in Light of the Wayfair Ruling
by Whitney B. Afonso - 801-820 After Wayfair: What Are State Use Taxes Worth?
by John L. Mikesell & Justin M. Ross - 821-838 Digital Services Taxes: Principle as a Double-Edged Sword
by John Vella - 839-856 The Superiority of the Digital Services Tax over Significant Digital Presence Proposals
by Wei Cui - 857-880 Superiority of the VAT to Turnover Tax as an Indirect Tax on Digital Services
by Karl Russo
September 2019, Volume 72, Issue 3
- 479-506 Deterring Property Tax Delinquency in Philadelphia: An Experimental Evaluation of Nudge Strategies
by Michael Chirico & Robert Inman & Charles Loeffler & John MacDonald & Holger Sieg - 507-542 The Effects of Required Minimum Distribution Rules on Withdrawals from Traditional IRAs
by Jacob A. Mortenson & Heidi R. Schramm & Andrew Whitten - 543-574 Rules Versus Home Rule—Local Government Responses to Negative Revenue Shocks
by Daniel Shoag & Cody Tuttle & Stan Veuger - 575-598 Firm Take-Up of a Corporate Income Tax Cut: Evidence from Vietnam
by Anh Pham - 599-616 Tariff Incidence: Evidence from U.S. Sugar Duties, 1890–1914
by Douglas A. Irwin - 617-646 Earned Income Tax Credits and Infant Health: A Local EITC Investigation
by Brian Hill & Tami Gurley-Calvez
June 2019, Volume 72, Issue 2
- 261-322 The Effects of the Affordable Care Act on Health Insurance Coverage and Labor Market Outcomes
by Mark Duggan & Gopi Shah Goda & Emilie Jackson - 323-358 The Bunching of Capital Gains Realizations
by Tim Dowd & Robert McClelland - 359-396 The Lifecycle of the 47 Percent
by Don Fullerton & Nirupama L. Rao - 397-434 Does Informing Employees about Tax Benefits Increase Take-Up? Evidence from EITC Notification Laws
by Taylor Cranor & Jacob Goldin & Sarah Kotb - 435-464 Not All State Authorizations for Municipal Bankruptcy Are Equal: Impact on State Borrowing Costs
by Lang (Kate) Yang
March 2019, Volume 72, Issue 1
- 11-44 Restrictive Zoning's Deleterious Impact on the Local Education Property Tax Base: Evidence from Zoning District Boundaries and Municipal Finances
by Ryan M. Gallagher - 45-78 The Effect of Loss-Offset Provisions on the Asymmetric Behavior of Corporate Tax Revenues in the Business Cycle
by Katarzyna Bilicka - 79-110 The Sensitivity of Charitable Giving to the Timing and Salience of Tax Credits
by Ross Hickey & Bradley Minaker & A. Abigail Payne - 111-138 How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation
by Clemens Fuest & Samina Sultan - 139-162 The Excise Tax on High-Cost Health Plans: Potential Adjustments by Policymakers, Employers, and Employees
by G. Edward Miller & Jessica P. Vistnes - 165-192 Taxes and the Location of U.S. Business Activity Abroad
by John Mutti & Eric Ohrn - 193-214 Harry Grubert's Evolving Views on International Tax Policy
by Eric Toder - 215-236 A Festschrift in Honor of Harry Grubert: Harry's Influence on the Research of Academic Accountants
by Jennifer Blouin & Linda Krull & Leslie Robinson - 237-250 Financial Services under a Consumption Tax: Grubert and Mackie (2000) Revisited
by David A. Weisbach
December 2018, Volume 71, Issue 4
- 589-612 A Preliminary Assessment of the Tax Cuts and Jobs Act of 2017
by William Gale & Hilary Gelfond & Aaron Krupkin & Mark J. Mazur & Eric Toder - 613-634 Income-Based Effective Tax Rates and Choice-of-Entity Considerations under the 2017 Tax Act
by Bradley T. Borden - 635-660 Tax Policy and Organizational Form: Assessing the Effects of the Tax Cuts and Jobs Act of 2017
by Erin Henry & George A. Plesko & Steven Utke - 661-686 Examining S-Corporation Losses and How They Are Used
by Katherine Lim & Elena Patel & Molly Saunders-Scott - 687-706 Pass-Through Entity Responses to Preferential Tax Rates: Evidence on Economic Activity and Owner Compensation in Kansas
by Jason DeBacker & Lucas Goodman & Bradley T. Heim & Shanthi P. Ramnath & Justin M. Ross - 707-728 The Consequences of the Tax Cut and Jobs Act's International Provisions: Lessons from Existing Research
by Dhammika Dharmapala - 729-750 The Business Cycle and the Deduction for Foreign Derived Intangible Income: A Historical Perspective
by Tim Dowd & Paul Landefeld - 751-788 Assessing U.S. Global Tax Competitiveness after Tax Reform
by Andrew B. Lyon & William A. McBride - 789-806 Missing the Mark: Evaluating the New Tax Preferences for Business Income
by Ari Glogower & David Kamin - 807-828 Mandating Health Insurance Coverage for High-Income Individuals
by Paul D. Jacobs
September 2018, Volume 71, Issue 3
- 427-450 Tax Incidence in a Vertical Supply Chain: Evidence from Cigarette Wholesale Prices
by Kyle Rozema - 451-484 The Effects of IRS Audits on EITC Claimants
by Jason DeBacker & Bradley T. Heim & Anh Tran & Alexander Yuskavage - 485-520 "Home Sweet Home" versus International Tax Planning: Where Do Multinational Firms Hold their U.S. Trademarks?
by Jost H. Heckemeyer & Pia Olligs & Michael Overesch - 521-546 State and Local Property, Income, and Sales Tax Elasticity: Estimates from Dynamic Heterogeneous Panels
by John E. Anderson & Shafiun N. Shimul - 547-588 The Effects of Penalty Information on Tax Compliance: Evidence from a New Zealand Field Experiment
by Norman Gemmell & Marisa Ratto
June 2018, Volume 71, Issue 2
- 201-230 Raising the Stakes: Experimental Evidence on the Endogeneity of Taxpayer Mistakes
by Naomi Feldman & Jacob Goldin & Tatiana Homonoff - 231-262 The Effect of Flat Tax Rates on Taxable Income: Evidence from the Illinois Rate Increase
by Thomas Luke Spreen - 263-294 Perceptions and Realities of Average Tax Rates in the Federal Income Tax: Evidence from Michigan
by Charles L. Ballard & Sanjay Gupta - 295-334 Assessing the Tax Benefits of Hybrid Arrangements — Evidence from the Luxembourg Leaks
by Inga Hardeck & Patrick U. Wittenstein - 335-356 More Than They Realize: The Income of the Wealthy
by Jenny Bourne & Eugene Steuerle & Brian Raub & Joseph Newcomb & Ellen Steele - 357-376 Reflections of the Holland Medal Recipient: Perils of Tax Reform
by James R. Hines Jr. - 379-398 Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax
by James Alm - 399-416 Too Clever by Half: The Politics and Optics of the Two-Part VAT
by Alan D. Viard
March 2018, Volume 71, Issue 1
- 11-44 Measuring the Financial Shocks of Natural Disasters: A Panel Study of U.S. States
by Qing Miao & Yilin Hou & Michael Abrigo - 45-74 Fiscal Zoning and Fiscal Externalities
by Justin M. Ross - 75-120 Wedges, Labor Market Behavior, and Health Insurance Coverage under the Affordable Care Act
by Trevor S. Gallen & Casey B. Mulligan - 121-154 Do "Catch-Up Limits" Raise Retirement Saving? Evidence from a Regression Discontinuity Design
by Adam M. Lavecchia - 155-182 A New Method for Applying VAT to Financial Services
by Julio López-Laborda & Julio Guillermo Peña - 183-190 The Dynamic Stability of Progressive Taxation
by Elizabeth Chorvat & Terrence Chorvat
December 2017, Volume 70, Issue 4
- 737-758 Whose Child Is This? Shifting of Dependents among EITC Claimants within the Same Household
by David Splinter & Jeff Larrimore & Jacob Mortenson - 759-782 Assessing President Trump’s Child Care Proposals
by Lily L. Batchelder & Elaine Maag & Chye-Ching Huang & Emily Horton - 783-802 International Tax Planning under the Destination-Based Cash Flow Tax
by Alan J. Auerbach & Michael P. Devereux & Michael Keen & John Vella - 803-818 A Destination-Based Cash Flow Tax Can Be Structured to Comply with World Trade Organization Rules
by Itai Grinberg - 819-836 Macroeconomic Modeling of Tax Policy: A Comparison of Current Methodologies
by Alan J. Auerbach & Itai Grinberg - 837-854 (Overly) Great Expectations: Carbon Pricing and Revenue Uncertainty in California
by James B. Bushnell - 855-878 Carbon Pricing in the Northeast: Looking through a Legal Lens
by Janet E. Milne - 879-900 Canada’s Carbon Price Floor
by Ian W.H. Parry & Victor Mylonas - 901-936 The Shaky Case for a Business Cash-Flow Tax over a Business Income Tax
by Lily L. Batchelder
September 2017, Volume 70, Issue 3
- 515-548 Effects of a Federal Value-Added Tax on State and Local Government Budgets
by Jim Nunns & Eric Toder - 549-584 How Taxes and Required Returns Drove Commercial Real Estate Valuations over the Past Four Decades
by John V. Duca & Patric H. Hendershott & David C. Ling - 585-620 What Drove the Decline in Taxpaying? The Roles of Policy and Population
by Bradley T. Heim & Ithai Z. Lurie & James Pearce - 621-642 Capital Gains Taxation and Corporate Investment
by David A. Weisbach - 643-672 Some Simple Analytics of the Taxation of Banks as Corporations: Effects on Loans and Systemic Risk, Deposits, and Borrowing
by Timothy J. Goodspeed - 675-706 Is U.S. Corporate Income Double-Taxed?
by Leonard E. Burman & Kimberly A. Clausing & Lydia Austin - 707-708 Addendum: Responsiveness of Income to Local Income Taxes: Evidence from Indiana
by Lang (Kate) Yang & Bradley T. Heim
June 2017, Volume 70, Issue 2
- 223-256 Unmasking Local Fiscal Responses to Federal Tax Deductibility
by David Coyne - 257-294 The Labor Incidence of Capital Taxation: New Evidence from the Retail Sales Taxation of Manufacturing Machinery and Equipment
by John L. Mikesell & Justin M. Ross - 295-328 The Impact of Georgia’s Education Special Purpose Local Option Sales Tax on the Fiscal Behavior of Local School Districts
by Eric J. Brunner & David J. Schwegman - 329-366 The Most Unkindest Cut of All? State Spending on Health, Education, and Welfare During Recessions
by Richard T. Boylan & Vivian Ho - 367-392 Responsiveness of Income to Local Income Taxes: Evidence from Indiana
by Lang (Kate) Yang & Bradley T. Heim - 395-420 Frameworks for Evaluating Policy Approaches to Address the Competitiveness Concerns of Mitigating Greenhouse Gas Emissions
by Joseph E. Aldy - 421-446 The Design of Border Adjustments for Carbon Prices
by Samuel Kortum & David Weisbach - 447-468 Carbon Tax Competitiveness Concerns: Assessing a Best Practices Carbon Credit
by Wayne B. Gray & Gilbert E. Metcalf - 469-494 WTO Law Constraints on Border Tax Adjustment and Tax Credit Mechanisms to Reduce the Competitive Effects of Carbon Taxes
by Joel P. Trachtman - 495-504 Book Review: Book Review: Taxation and Migration edited by Reuven S. Avi-Yonah and Joel Slemrod (Kluwer Law International, 2015, Leiden, The Netherlands, 216 Pages)
by David L. Sjoquist
March 2017, Volume 70, Issue 1
- 11-52 Income Effects on Maternal Labor Supply: Evidence from Child-Related Tax Benefits
by Philippe Wingender & Sara LaLumina - 53-76 Taxation and Corporate Debt: Are Banks Any Different?
by Jost H. Heckemeyer & Ruud A. de Mooij - 77-110 Borrowing From the Future? 401(K) Plan Loans and Loan Defaults
by Timothy (Jun) Lu & Olivia S. Mitchell & Stephen P. Utkus & Jean A. Young - 111-132 Means Testing Social Security: Income Versus Wealth
by Alan L. Gustman & Thomas L. Steinmeier & Nahid Tabatabai - 133-154 Seeking Permission: The Effect of Changing The Opt Out Procedure for the Military Survivor Benefit Plan
by Amanda C. Stype - 155-170 Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden
by Don Fullerton & Chi L. Ta - 171-184 Hedonic Prices and Equilibrium Sorting in Housing Markets: A Classroom Simulation
by Soren T. Anderson & Michael D. Bates - 185-204 Using the Two-Period Model to Understand Investment in Human Capital
by M. Daniele Paserman - 205-212 Book Review: A Good Tax: Legal and Policy Issues for the Property Tax in the United States by Joan Youngman (Lincoln Institute of Land Policy, 2016, Cambridge, MA, 260 Pages)
by Justin M. Ross
December 2016, Volume 69, Issue 4
- 739-762 State General Business Taxation One More Time: Cit, Grt, or Vat?
by Robert D. Ebel & LeAnn Luna & Matthew N. Murray - 763-784 The Relation Between Book and Taxable Income Since the Introduction of the Schedule M-3
by Danielle H. Green & George A. Plesko - 785-808 Trends in the Sources of Permanent and Temporary Book-Tax Differences During the Schedule M-3 Era
by Fabio B. Gaertner & Stacie K. Laplante & Daniel P. Lynch - 809-830 Increased Tax Disclosures and Corporate Tax Avoidance
by Erin Henry & Norman Massel & Erin Towery - 831-846 Have Excess Returns to Corporations Been Increasing Over Time?
by Laura Power & Austin Frerick - 847-862 Innovation Boxes: Beps and Beyond
by Peter Merrill - 863-882 The Affordable Care Act, Labor Supply, and Social Welfare
by Jane G. Gravelle & Sean Lowry - 883-904 What Can Tax Data Tell Us About the Uninsured? Evidence From 2014
by Ithai Z. Lurie & Janet McCubbin - 905-934 The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond
by Kimberly A. Clausing - 935-964 Reactions of High-Income Taxpayers to Major Tax Legislation
by Gerald Auten & David Splinter & Susan Nelson - 965-980 Taxing Income of Top Wealth Holders
by Kevin B. Moore & Sarah J. Pack & John Sabelhaus - 981-1002 Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence From 2010
by Robert N. Gordon & David Joulfaian & James M. Poterba - 1003-1020 Caveats to the Research Use of Tax-Return Administrative Data
by Joel Slemrod
September 2016, Volume 69, Issue 3
- 481-516 Declining Female Labor Supply Elasticities in the United States and Implications for Tax Policy: Evidence From Panel Data
by Anil Kumar & Che-Yuan Liang - 517-544 Property Taxes and Politicians: Evidence From School Budget Elections
by Andrew C. Barr & Thomas S. Dee - 545-582 Did Pennsylvania’s Statewide School Finance Reform Increase Education Spending or Provide Tax Relief?
by Matthew P. Steinberg & Rand Quinn & Daniel Kreisman & J. Cameron Anglum - 583-612 Cross-Subsidization in Employer-Based Health Insurance and the Effects of Tax Subsidy Reform
by Svetlana Pashchenko & Ponpoje Porapakkarm - 613-640 Do Doubled-Up Families Minimize Household-Level Tax Burden?
by Maggie R. Jones & Amy B. O’Hara - 643-676 Shifting the Burden of Taxation From the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent
by Harry Grubert & Rosanne Altshuler - 677-700 Integration of Corporate and Shareholder Taxes
by Michael J. Graetz & Alvin C. Warren, Jr. - 701-732 Replacing Corporate Tax Revenues With a Mark-to-Market Tax on Shareholder Income
by Eric Toder & Alan D. Viard - 733-738 Book Review: Taxation and Regulation of the Financial Sector Edited by Ruud De Mooij and Gaëtan Nicodème (Mit Press, 2014, Cambridge, Ma, 407 Pages)
by Peter Merrill
June 2016, Volume 69, Issue 2
- 261-284 Beyond the Eitc: The Effect of Reducing the Earned Income Tax Credit on Labor Force Participation
by Jeremy G. Moulton & Alexandra Graddy-Reed & Lauren Lanahan - 285-314 Destination Taxation: Road to Economic Success?
by William F. Fox & Zhou Yang - 315-352 Spending Within Limits: Evidence From Municipal Fiscal Restraints
by Leah Brooks & Yosh Halberstam & Justin Phillips - 353-386 The U.S. State Experience Under Formulary Apportionment: Are There Lessons for International Reform?
by Kimberly A. Clausing - 387-412 Leveling the Playing Field: The Taxpayer Relief Act of 1997 and Tax-Exempt Borrowing by Nonprofit Colleges and Universities
by Todd L. Ely & Thad D. Calabrese - 415-434 Are Local Property Taxes Regressive, Progressive, or What?
by Wallace E. Oates & William A. Fischel - 435-460 Tax Incidence and Rental Housing: A Survey and Critique of Research
by Richard W. England - 461-470 Book Review: Tax Systems by Joel Slemrod and Christian Gillitzer (Mit Press, 2013, London, England, 223 Pages)
by Michael Keen
March 2016, Volume 69, Issue 1
- 11-40 Optimal Taxation When Children’s Abilities Depend on Parents’ Resources
by Alexander Gelber & Matthew Weinzierl - 41-76 Does the Earned Income Tax Credit Reduce Saving by Low-Income Households?
by Caroline Weber - 77-102 The Response of Delinquent Taxpayers to More Aggressive Collection
by Joshua J. Miller & Silda Nikaj - 103-132 State Earned Income Tax Credits and the Production of Child Health: Insurance Coverage, Utilization, and Health Status
by Reagan A. Baughman & Noelia Duchovny - 133-168 Does Use Tax Evasion Provide a Competitive Advantage to E-Tailers?
by Jeffrey L. Hoopes & Jacob R. Thornock & Braden M. Williams - 171-216 Financial Transaction Taxes in Theory and Practice
by Leonard E. Burman & William G. Gale & Sarah Gault & Bryan Kim & Jim Nunns & Steve Rosenthal - 217-240 Financial Transaction Taxes in the European Union
by Thomas Hemmelgarn & Gaëtan Nicodème & Bogdan Tasnadi & Pol Vermote - 241-250 Book Review: Value Added Tax: A Comparative Approach, Second Edition by Alan Schenk, Victor Thuronyi, and Wei Cui (Cambridge University Press, 2015, New York, Ny, 560 Pages)
by Pierre-Pascal Gendron
December 2015, Volume 68, Issue 4
- 901-918 The Performance of State Tax Portfolios During and After the Great Recession
by Nathan Seegert - 919-942 The Relationship Between Taxes and Growth at the State Level: New Evidence
by William G. Gale & Aaron Krupkin & Kim Rueben - 943-974 The Role of Taxes in Mitigating Income Inequality Across the U.S. States
by Daniel H. Cooper & Byron F. Lutz & Michael G. Palumbo - 975-998 Who Benefits From the Tax Advantages of Organizational Form Choice?
by Michael P. Donohoe & Petro Lisowsky & Michael A. Mayberry - 999-1024 Risk Consequences of Tax-Motivated Choice of Organizational Form in the Banking Industry
by Michael A. Mayberry & Connie D. Weaver & Jaron H. Wilde - 1025-1046 Measuring Aggregate Business Income With Tax Data
by James Pearce - 1047-1072 Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership
by Sebastien Bradley & Estelle Dauchy & Leslie Robinson - 1073-1098 Corporate Inversions and Economic Performance
by Nirupama S. Rao - 1099-1120 Substitution Across Methods of Profit Shifting
by Molly J. Saunders-Scott
September Special Issue 2015, Volume 68, Issue 3S
- 701-734 Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition
by David R. Agrawal & William F. Fox & Joel Slemrod - 735-766 E-Tailer Sales Tax Nexus and State Tax Policies
by Donald Bruce & William F. Fox & LeAnn Luna - 767-802 Competition in Business Taxes and Public Services: Are Production-Based Taxes Superior to Capital Taxes?
by Elisabeth Gugl & George R. Zodrow - 803-838 State Tax Policy and Entrepreneurship
by Donald Bruce & Xiaowen Liu & Matthew N. Murray - 839-854 Decentralized Road Investment and Pricing in a Congested, Multi-Jurisdictional City: Efficiency With Spillovers
by Jan K. Brueckner - 855-874 Border Effects in Suburban Land Use
by Benoy Jacob & Daniel McMillen - 875-900 School Accountability and School Choice: Effects on Student Selection Across Schools
by Cassandra M. D. Hart & David N. Figlio
September 2015, Volume 68, Issue 3
- 477-510 The Salience of Complex Tax Changes: Evidence From the Child and Dependent Care Credit Expansion
by Benjamin M. Miller & Kevin J. Mumford - 511-544 New Evidence on the Tax Elasticity of Capital Gains
by Tim Dowd & Robert McClelland & Athiphat Muthitacharoen - 545-572 The Parcel Tax as a Source of Local Revenue for California Public Schools
by Bree J. Lang & Jon Sonstelie - 573-600 Assessment Growth Limits and Mobility: Evidence From Home Sale Data in Detroit, Michigan
by Timothy R. Hodge & Gary Sands & Mark Skidmore - 601-632 Death and Taxes: An Evaluation of the Impact of Prospective Policies for Taxing Wealth at the Time of Death
by Robert B. Avery & Daniel J. Grodzicki & Kevin B. Moore - 635-652 The Use of Neutralities in International Tax Policy
by David A. Weisbach