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Content
September 2010, Volume 63, Issue 3
- 419-445 The Interaction of Metropolitan Cost-of-Living and the Federal Earned Income Tax Credit: One Size Fits All?
by Fitzpatrick, Katie & Thompson, Jeffrey P.
- 447-478 Global Reform of Personal Income Taxation, 1981–2005: Evidence From 189 Countries
by Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil
- 479-508 401(K) LOANS and HOUSEHOLD BALANCE SHEETS
by Li, Geng & Smith, Paul A.
- 509-537 Property Value Assessment Growth Limits and Redistribution of Property Tax Payments: Evidence From Michigan
by Skidmore, Mark & Ballard, Charles L. & Hodge, Timothy R.
- 543-560 Déjà Vu All Over Again: On the Dismal Prospects for the Federal Budget
by Auerbach, Alan J. & Gale, William G.
- 561-583 Catastrophic Budget Failure
by Burman, Leonard E. & Rohaly, Jeffrey & Rosenberg, Joseph & Lim, Katherine C.
- 585-601 Are State Public Pensions Sustainable? Why the Federal Government Should Worry About State Pension Liabilities
by Rauh, Joshua D.
- 603-621 Making Mountains of Debt Out of Molehills: The Pro-Cyclical Implications of Tax and Expenditure Limitations
by McCubbins, Mathew D. & Moule, Ellen
June 2010, Volume 63, Issue 2
- 191-213 What Will Happen if Employers Drop Health Insurance? A Simulation of Employees’ Willingness to Purchase Insurance in the Individual Market
by Abraham, Jean Marie & Feldman, Roger
- 215-236 Do Ebay Sellers Comply With State Sales Taxes?
by Alm, James & Melnik, Mikhail I.
- 237-251 Optimal Solid Waste Tax Policy With Centralized Recycling
by Kinnaman, Thomas C.
- 253-268 The Demand for Lottery Products and Their Distributional Consequences
by Ghent, Linda S. & Grant, Alan P.
- 269-280 Foreign Income and Domestic Deductions – a Comment
by Becker, Johannes & Fuest, Clemens
- 285-305 The Long-Term Budget Outlook in the United States and the Role of Health Care Entitlements
by Manchester, Joyce & Schwabish, Jonathan A.
- 307-330 The Fiscal Consequences of Trends in Population Health
by Goldman, Dana & Michaud, Pierre-Carl & Lakdawalla, Darius & Zheng, Yuhui & Gailey, Adam & Vaynman, Igor
- 331-351 Desperately Seeking Revenue
by Altshuler, Rosanne & Lim, Katherine & Williams, Roberton
- 353-381 Tax Expenditure Framework Legislation
by Kleinbard, Edward D.
March 2010, Volume 63, Issue 1
- 7-32 Increasing Tax Compliance in Washington State: A Field Experiment
by Iyer, Govind S. & Reckers, Philip M.J. & Sanders, Debra L.
- 33-61 The Implications of Tax Asymmetry for U.S. Corporations
by Cooper, Michael G. & Knittel, Matthew J
- 63-92 Evidence on the Distributional Effects of a Land Value Tax on Residential Households
by Plummer, Elizabeth
- 93-120 The Short-Term Ratio of Self-Financing of Tax Cuts: An Estimate for Norway’s 2006 Tax Reform
by Thoresen, Thor O. & Aasness, Jørgen & Jia, Zhiyang
- 121-148 The Effect of Perfect Monitoring of Matched Income on Sales Tax Compliance: An Experimental Investigation
by Johnson, Cathleen & Masclet, David & Montmarquette, Claude
- 151-174 Taxation and Corporate Use of Debt: Implications for Tax Policy
by Gordon, Roger H.
December 2009, Volume 62, Issue 4
- 591-609 The Impact on Investment of Replacing a Retail Sales Tax With a Value-Added Tax: Evidence From Canadian Experience
by Smart, Michael & Bird, Richard M.
- 611-633 Alcohol-Leisure Complementarity: Empirical Estimates and Implications for Tax Policy
by West, Sara E. & Parry, Ian W.H.
- 635-655 The Impact of College Financial Aid Rules on Household Portfolio Choice
by Babiarz, Patryk & Yilmazer, Tansel
- 657-676 Taxes and Ex-Dividend Day Returns: Evidence From REITs
by Li, Oliver Zhen & Weber, David P.
- 677-698 The Incidence of Tobacco Taxation: Evidence From Geographic Micro-Level Data
by Hanson, Andrew & Sullivan, Ryan
- 703-725 Multinational Firm Tax Avoidance and Tax Policy
by Clausing, Kimberly A.
- 727-753 Tax Havens: International Tax Avoidance and Evasion
by Gravelle, Jane G.
- 755-771 On Recent Developments in Fighting Harmful Tax Practices
by Nicodème, Gaëtan
September 2009, Volume 62, Issue 3
- 375-386 Behavioral Economics and Tax Policy
by Congdon, William J. & Kling, Jeffrey R. & Mullainathan, Sendhil
- 387-397 Lessons for Tax Policy in the Great Recession
by Slemrod, Joel
- 399-412 Two Cheers for Corporate Tax Base Broadening
by Viard, Alan D.
- 413-427 The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates
by Graham, John R. & Kim, Hyunseob
- 429-437 Is the Corporation Tax an Effective Automatic Stabilizer?
by Devereux, Michael P. & Fuest, Clemens
- 439-453 Managing Risk Caused by Pension Investments in Company Stock
by Even, William E. & Macpherson, David A.
- 455-476 What Does the Market Crash Mean for the Ability of 401(K) Plans to Provide Retirement Income?
by Brady, Peter J.
- 477-496 How Will the Stock Market Crash Affect the Choice of Pension Plans?
by Clark, Robert L. & Sabelhaus, John
- 497-518 The Incidence of U.S. Climate Policy: Alternative Uses of Revenues From a Cap-and-Trade Auction
by Burtraw, Dallas & Sweeney, Richard & Walls, Margaret
- 519-533 Tax Policies for Low-Carbon Technologies
by Metcalf, Gilbert E.
- 535-553 Reducing Greenhouse Gas Emissions With a Tax or a Cap: Implications for Efficiency and Cost Effectiveness
by Dinan, Terry M.
- 555-562 Limiting the Tax Exclusion for Employmentbased Health Insurance: Are Improved Equity and Efficiency Enough?
by Pauly, Mark V.
- 563-571 The Intersection of Tax and Health Care Policy
by Carroll, Robert & Swagel, Phillip
- 573-583 State Infrastructure Spending and the Federal Stimulus Package
by Hanak, Ellen
June 2009, Volume 62, Issue 2
- 191-217 The Earned Income Tax Credit and Reported Self-Employment Income
by LaLumia, Sara
- 219-235 Charity, Impure Altruism, and Marginal Redistributions of Income
by Allgood, Sam
- 237-267 Empirical Evidence on the Revenue Effects of State Corporate Income Tax Policies
by Gupta, Sanjay & Moore, Jared & Gramlich, Jeffrey & Hofmann, Mary Ann
- 269-298 Minnesota’s Earned Income Credit Program: Utilization by Current and Former Welfare Households and the Impact of Policy Parameters
by Hirasuna, Donald P. & Stinson, Thomas F.
- 301-328 Income Mobility in the United States: New Evidence From Income Tax Data
by Auten, Gerald & Gee, Geoffrey
- 329-346 Stepping Stone or Dead End? The Effect of the EITC on Earnings Growth
by Dahl, Molly & DeLeire, Thomas & Schwabish, Jonathan
- 347-364 Earnings Volatility Across Groups and Time
by Sabelhaus, John & Song, Jae
March 2009, Volume 62, Issue 1
- 5-23 The Effects of Multinationals’ Profit Shifting Activities on Real Investments
by Overesch, Michael
- 25-56 Measuring Non–School Fiscal Disparities Among Municipalities
by Bradbury, Katharine & Zhao, Bo
- 57-75 Does the NEA Crowd Out Private Charitable Contributions to the Arts?
by Dokko, Jane K.
- 77-99 Inter–Temporal Differences in the Income Elasticity of Demand for Lottery Tickets
by Garrett, Thomas A. & Coughlin, Cletus C.
- 101-124 Spatiality and Persistence in U.S. Individual Income Tax Compliance
by Alm, James & Yunus, Mohammad
- 127-153 Book–Tax Conformity: Implications for Multinational Firms
by Hanlon, Michelle & Maydew, Edward L.
- 155-167 Internationalization of Income Measures and the U.S. Book–Tax Relationship
by Shaviro, Daniel
- 169-186 Earnings Management, Corporate Tax Shelters, and Book–Tax Alignment
by Desai, Mihir A. & Dharmapala, Dhammika
December 2008, Volume 61, Issue 4
- 579-591 Tax Motivated Takings
by Miceli, Thomas J. & Segerson, Kathleen & Sirmans, C.F.
- 593-607 Distributional Consequences of Converting the Property Tax to a Land Value Tax: Replication and Extension of England and Zhao
by Bowman, John H. & Bell, Michael E.
- 609-633 The Impact of School District Consolidation on Housing Prices
by Hu, Yue & Yinger, John
- 635-652 The Income Elasticity of Gross Casino Revenues: Short–Run and Long–Run Estimates
by Nichols, Mark W. & Tosun, Mehmet Serkan
- 653-671 Thin Markets and Property Tax Inequities: A Multinomial Logit Approach
by McMillen, Daniel P. & Weber, Rachel N.
- 675-698 Why Do Nonprofits Have Taxable Subsidiaries?
by Yetman, Michelle H. & Yetman, Robert J.
- 699-720 Taxes and Financial Assets: Valuing Permanently Reinvested Foreign Earnings
by Bryant–Kutcher, Lisa & Eiler, Lisa & Guenther, David A.
- 721-742 Taxes and Ex–Day Returns: Evidence From Germany and the U.K
by Lasfer, Meziane
- 743-768 Methods of Capital Gains Taxation and the Impact on Asset Prices and Welfare
by Sahm, Marco
- 773-789 Using Technology to Simplify Individual Tax Filing
by Bankman, Joseph
- 791-821 Technology and Taxation in Developing Countries: From Hand to Mouse
by Bird, Richard M. & Zolt, Eric M.
- 823-841 The SSTP and Technology: Implications for the Future of the Sales Tax
by Fox, William F. & Luna, LeAnn & Murray, Matthew N.
- 843-863 Genes as Tags: The Tax Implications of Widely Available Genetic Information
by Logue, Kyle & Slemrod, Joel
- 865-882 Problems and Promise of Smart Cards in Taxation
by Cowell, Frank A.
- 883-900 The Future of Tax Privacy
by Schwartz, Paul
September 2008, Volume 61, Issue 3
- 345-364 The 2001 and 2003 Tax Rate Reductions: An Overview and Estimate of the Taxable Income Response
by Auten, Gerald & Carroll, Robert & Gee, Geoffrey
- 365-380 Distributional Effects of the 2001 and 2003 Tax Cuts: How Do Financing and Behavioral Responses Matter?
by Elmendorf, Douglas W. & Furman, Jason & Gale, William G. & Harris, Benjamin H.
- 381-396 The Effect of the May 2003 Dividend Tax Cut on Corporate Dividend Policy: Empirical and Survey Evidence
by Brav, Alon & Graham, John R. & Harvey, Campbell R. & Michaely, Roni
- 397-419 Taxation of Capital and Labor:The Diverse Landscape by Entity Type
by Bull, Nicholas & Burnham, Paul
- 421-433 Tax Policy and Sole Proprietorships: A Closer Look
by Nelson, Susan C.
- 445-460 The Taxation of Carried Interest: Understanding the Issues
by Viard, Alan D.
- 461-475 Foreign Income and Domestic Deductions
by Hines, James R. Jr.
- 477-491 Energy Tax Incentives and the Alternative Minimum Tax
by Carlson, Curtis & Metcalf, Gilbert E.
- 493-517 A Tax–Based Approach to Slowing Global Climate Change
by Aldy, Joseph E. & Ley, Eduardo & Parry, Ian
- 519-529 Social Policy and the U.S. Tax Code: The Curious Case of the Low-Income Housing Tax Credit
by Usowski, Kurt & Hollar, Mike
- 531-545 State and Local Finances and the Macroeconomy: The High–Employment Budget and Fiscal Impetus
by Follette, Glenn & Kusko, Andrea & Lutz, Byron
- 547-553 The Crisis in State and Local Government Statistics
by Kodrzycki, Yolanda K.
- 555-572 The Connection Between House Price Appreciation and Property Tax Revenues
by Lutz, Byron F.
June 2008, Volume 61, Issue 2
- 167-187 Taxing the Stork
by Kureishi, Wataru & Wakabayashi, Midori
- 189-203 Can Administrative Data on Child Support Be Used to Improve the EITC? Evidence From Wisconsin
by Hotz, V. Joseph & Scholz, John Karl
- 205-223 Experimental Evidence on Tax Compliance and Voluntary Public Good Provision
by Hsu, Li–Chen
- 225-250 Do Tax Cuts Promote Entrepreneurial Longevity?
by Gurley–Calvez, Tami & Bruce, Donald
- 251-275 Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance
by Slemrod, Joel
- 279-301 Tax Policy in Developing Countries: Looking Back—and Forward
by Bahl, Roy W. & Bird, Richard M.
- 303-312 The Incidence of the Corporation Income Tax Revisited
by Harberger, Arnold C.
- 313-334 On the Evolution of Fiscal Federalism: Theory and Institutions
by Oates, Wallace E.
March 2008, Volume 61, Issue 1
December 2007, Volume 60, Issue 4
- 685-710 The Effect of Tax Rebates on Consumption Expenditures: Evidence From State Tax Rebates
by Heim, Bradley T.
- 711-725 Internet Purchases, Cross-Border Shopping, and Sales Taxes
by Ballard, Charles L. & Lee, Jaimin
- 727-742 Revenue Cycles and the Distribution of Shortfalls in U.S. States: Implications for an "Optimal" Rainy Day Fund
by Wagner, Gary A & Elder, Erick M.
- 743-768 The Elasticity of Taxable Income Over the 1980s and 1990s
by Giertz, Seth H.
- 769-785 Capping the Mortgage Interest Deduction
by Anderson, John E. & Clemens, Jeffrey & Hanson, Andrew
- 789-795 Preferential Tax Regimes With Asymmetric Countries
by Bucovetsky, Sam & Haufler, Andreas
- 799-819 The Gross Receipts Tax: A New Approach to Business Taxation?
by Pogue, Thomas F.
- 821-840 Is There a Role for Gross Receipts Taxation?
by Testa, William A. & Mattoon, Richard H.
September 2007, Volume 60, Issue 3
- 347-369 Individual Income Taxes After 2010: Post–Permanence–Ism
by Brill, Alex M.
- 371-384 Estate Planning Under the Bush Tax Cuts
by Harrison, Ellen K.
- 385-405 The AMT: What's Wrong and How to Fix It
by Burman, Leonard E. & Gale, William G. & Leiserson, Greg & Rohaly, Jeffrey
- 407-418 Can America Afford to Get Sick?
by Schwabish, Jonathan A. & Topoleski, Julie & Tristao, Ignez
- 419-431 The Economic Effects of the President's Proposal for a Standard Deduction for Health Insurance
by Carroll, Robert
- 433-454 The President's Proposed Standard Deduction for Health Insurance: Evaluation and Recommendations
by Burman, Leonard E. & Furman, Jason & Leiserson, Greg & Williams, Roberton C. Jr.
- 455-467 Health Savings Accounts: Will They Impact Markets?
by Richardson, David P. & Seligman, Jason S.
- 469-489 Turning Workers Into Savers? Incentives, Liquidity, and Choice in 401(K) Plan Design
by Mitchell, Olivia S. & Utkus, Stephen P. & Yang, Tongxuan (Stella)
- 491-506 What Is the Effective Social Security Tax on Additional Years of Work?
by Sabelhaus, John
- 507-519 Why Do Firms Offer Risky Defined–Benefit Pension Plans?
by Love, David & Smith, Paul A. & Wilcox, David
- 521-535 What Can We Learn About Uncertain Tax Benefits From FIN 48?
by Blouin, Jennifer & Gleason, Cristi & Mills, Lillian & Sikes, Stephanie
- 537-549 The Foreign Source Income Repatriation Patterns of US Parents in Worldwide Loss
by Power, Laura & Silverstein, Gerald
- 551-567 Do Capital Income Tax Cuts Trickle Down?
by Yang, Shu–Chun Susan
- 569-576 Understanding the Tax Gap1
by Mazur, Mark J. & Plumley, Alan H.
- 577-588 Tax Compliance and the Neuroeconomics of Intertemporal Substitution
by Chorvat, Terrence
- 589-610 An Agent–Based Model of Tax Compliance With Social Networks
by Korobow, Adam & Johnson, Chris & Axtell, Robert
- 611-630 The Federal Role in State Taxation: A Normative Approach
by Fox, William F. & Swain, John A.
- 631-648 How Federal Policymakers Account for the Concerns of State and Local Governments in the Formulation of Federal Tax Policy
by Gravelle, Jane G. & Gravelle, Jennifer
- 649-662 Pre–Emption: Federal Statutory Intervention in State Taxation
by Wildasin, David E.
- 663-679 Lending a Helping Hand: Two Governments Can Work Together
by Duncan, Harley & Luna, LeAnn
June 2007, Volume 60, Issue 2
- 173-191 Using Bilateral Advance Pricing Agreements to Resolve Tax Transfer Pricing Disputes
by De Waegenaere, Anja & Sansing, Richard & Wielhouwer, Jacco L.
- 193-204 Growth, Taxes, and Government Expenditures: Growth Hills for U.S. States
by Bania, Neil & Gray, Jo Anna & Stone, Joe A.
- 205-224 Earned Income Tax Credits and Labor Supply: New Evidence From a British Natural Experiment
by Leigh, Andrew
- 225-252 Simulating the Dynamic Macroeconomic and Microeconomic Effects of the FairTax
by Jokisch, Sabine & Kotlikoff, Laurence J.
- 253-276 Marginal Tax Rates Facing Low– and Moderate–Income Workers Who Participate in Means–Tested Transfer Programs
by Holt, Stephen D. & Romich, Jennifer L.
- 279-304 Medicaid Expenditures and State Budgets: Past, Present, and Future
by Marton, James & Wildasin, David E.
- 305-323 Public Pension Plans: Myths and Realities for State Budgets
by Giertz, J. Fred & Papke, Leslie E.
- 325-345 State Education Spending: Current Pressures and Future Trends
by Murray, Sheila E. & Rueben, Kim & Rosenberg, Carol
March 2007, Volume 60, Issue 1
- 5-24 Unveiling Hidden Districts: Assessing the Adoption Patterns of Business Improvement Districts in California
by Brooks, Leah
- 25-43 Two Approaches to Determine Public Good Provision Under Distortionary Taxation
by Christiansen, Vidar
- 45-63 Maxing Out: An Analysis of Local Option Sales Tax Rate Increases
by Luna, LeAnn & Bruce, Donald J. & Hawkins, Richard R.
- 65-84 Interest Rates, Taxes and Corporate Financial Policies
by Gordon, Roger & Lee, Young
- 85-105 The Effect of Sunday Sales Bans and Excise Taxes on Drinking and Cross–Border Shopping for Alcoholic Beverages
by Stehr, Mark
- 109-127 Methodological Frontiers of Public Finance Field Experiments
by Kling, Jeffrey R.
- 129-152 Using Laboratory Experimentsin Public Economics
by Alm, James & Jacobson, Sarah
December 2006, Volume 59, Issue 4
- 757-780 Beggar Thy Neighbor? Property Taxation of Vacation Homes
by Anderson, Nathan B.
- 781-800 Labor Supply Effects of the Earned Income Tax Credit: Evidence From Wisconsin's Supplemental Benefit for Families With Three Children
by Cancian, Maria & Levinson, Arik
- 801-816 Audit Certainty, Audit Productivity, and Taxpayer Compliance
by Alm, James & McKee, Michael
- 817-832 Do Audits Enhance Compliance? An Empirical Assessment of VAT Enforcement
by Bergman, Marcelo & Nevarez, Armando
- 833-848 Systematic Risk and the Muni Puzzle
by Chalmers, John M.R.
- 851-857 Profit Tax Evasion Under Oligopoly With Endogenous Market Structure
by Goerke, Laszlo & Runkel, Marco
- 861-887 VAT Fraud and Evasion: What Do We Know and What Can Be Done?
by Keen, Michael & Smith, Stephen
- 889-903 Coordinating Federal and Provincial Sales Taxes: Lessons From the Canadian Experience
by Bird, Richard M. & Mintz, Jack M. & Wilson, Thomas A.
- 905-928 Is the VAT a Money Machine?
by Keen, Michael & Lockwood, Ben
- 929-954 Implementing a Progressive Consumption Tax: Advantages of Adopting the VAT Credit-Method System
by Grinberg, Itai
September 2006, Volume 59, Issue 3
- 403-423 A Tale of Two Tax Cuts, a Wage Squeeze, and a Tax Credit
by Bartels, Larry M.
- 425-437 Public Ignorance and Estate Tax Repeal: The Effect of Partisan Differences and Survey Incentives
by Krupnikov, Yanna & Levine, Adam Seth & Lupia, Arthur & Prior, Markus
- 439-461 Public Opinion and the Push toRepeal the Estate Tax
by Birney, Mayling & Graetz, Michael J. & Shapiro, Ian
- 463-475 Health Savings Accounts:Implications for Health Spending
by Baicker, Katherine & Dow, William H. & Wolfson, Jonathan
- 477-490 Is There a Right Way to Promote Health Insurance Through the Tax System?
by Antos, Joseph R.
- 491-508 Two Wrongs Do Not Make a Right
by Furman, Jason
- 509-530 Floors, Ceilings, and Opening the Door for a Non–Itemizer Deduction
by Ackerman, Deena & Auten, Gerald
- 531-549 Regulation of Political Organizations and the Red Herring of Tax Exempt Status
by Colinvaux, Roger
- 551-560 Katrina/Rita: The Ultimate Test for Tax Policy?
by Richardson, James A.
- 561-577 Tax Policy and the Fiscal Cost of Disasters: NY and 9/11
by Chernick, Howard & Haughwout, Andrew F.
- 579-584 Five Things an Economist Thinks Are Important in Analyzing the Domestic Production Deduction: What Accountants and Lawyers Should Know About Economists
by McClelland, John
- 585-597 Five Things Economists and Lawyers Can Learn From Accountants: An Illustration Using the Domestic Production Activities Deduction
by Mills, Lillian F.
- 599-610 Multidisciplinary Issues in Corporate Tax Policy
by Plesko, George A.
- 611-630 Distortions From Partial Tax Reform Revealed Through Effective Tax Rates
by Burnham, Paul & Ozanne, Larry
- 631-649 Horizontal Equity and Family Tax Treatment: The Orphan Child of Tax Policy
by Gravelle, Jane & Gravelle, Jennifer
- 651-663 Partial Loss Refundability: How Are Corporate Tax Losses Used?
by Cooper, Michael & Knittel, Matthew
- 665-683 Containing the Individual Burden of Property Taxes: A Case Study of Circuit Breaker Expansion in Maine -1
by Allen, Michael & Woodbury, Richard
- 685-694 Property Tax Limitations: An Interpretative Review
by Anderson, Nathan B.
- 695-705 The Property Tax Bound
by Giertz, J. Fred
- 707-716 Illinois' Response to Rising Residential Property Values: An Assessment Growth Cap in Cook County
by Dye, Richard F. & McMillen, Daniel P. & Merriman, David F.
- 717-733 Property Tax Policy Responses to Rapidly Rising Home Values: District of Columbia, Maryland, and Virginia
by Bowman, John H.
- 735-749 Full Disclosure: Controlling Property Tax Increases During Periods of Increasing Housing Values
by Cornia, Gary C. & Walters, Lawrence C.
June 2006, Volume 59, Issue 2
- 195-210 Comparing the Impacts of Social Security Benefit Reductions on the Income Distribution of the Elderly
by Pfau, Wade D.
- 211-234 The Implicit Tax on Work at Older Ages
by Butrica, Barbara A. & Johnson, Richard W. & Smith, Karen E. & Steuerle, C. Eugene
- 235-252 The Compliance Costs of Maintaining Tax Exempt Status
by Blumenthal, Marsha & Kalambokidis, Laura
- 253-268 The Behavioral Response of Wealth Accumulation to Estate Taxation: Time Series Evidence
by Joulfaian, David
- 269-287 International Tax Avoidance and U.S. International Trade
by Clausing, Kimberly A.
- 291-318 The Public Role in Higher Education
by Courant, Paul N. & McPherson, Michael & Resch, Alexandra M.
- 319-356 The Cost of Complexity in Federal Student Aid: Lessons From Optimal Tax Theory and Behavioral Economics
by Dynarski, Susan M. & Scott–Clayton, Judith E.
- 357-386 Opportunities for Low–Income Students at Top Colleges and Universities: Policy Initiatives and the Distribution of Students
by Pallais, Amanda & Turner, Sarah
March 2006, Volume 59, Issue 1
- 7-31 Optimal Commodity Taxation of Traditional and Electronic Commerce
by Zodrow, George R.
- 33-55 Horizontal Inequity in the Property Taxation of Apartment, Industrial, Office, and Retail Properties
by Cornia, Gary C. & Slade, Barrett A.
- 57-75 The Role of Misconceptions in Support for Regressive Tax Reform
by Slemrod, Joel
- 77-95 Unemployment Insurance Tax Burdens and Benefits: Funding Family Leave and Reforming the Payroll Tax
by Anderson, Patricia M. & Meyer, Bruce D.
- 97-128 State "Death" Taxes and Elderly Migration—the Chicken or the Egg?
by Conway, Karen Smith & Rork, Jonathan C.
- 131-164 Fundamental Tax Reform: An International Perspective
by Owens, Jeffrey
- 165-187 Constrained Tax Reform: How Political and Economic Constraints Affect the Formation of Tax Policy Proposals
by Ackerman, Jonathan Z. & Altshuler, Rosanne
December 2005, Volume 58, Issue 4