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Content
September 1997, Volume 50, Issue 3
June 1997, Volume 50, Issue 2
- 197-213 How Big Should Government Be?
by Feldstein, Martin
- 215-232 How Much More Is a Good School District Worth?
by Bogart, William T. & Cromwell, Brian A.
- 233-259 Who Pays the Gasoline Tax?
by Chernick, Howard & Reschovsky, Andrew
- 261-277 The Impact of Federal Taxes on the Use of Debt by Closely Held Corporations
by Cloyd, C. Bryan & Limberg, Stephen T. & Robinson, John R.
- 279-296 Voluntary Binding Arbitration as an Alternative to Tax Court Litigation
by Sansing, Richard
- 303-314 Reply to Diamond's and Cutler's Reviews of Generational Accounting
by Kotlikoff, Laurence J.
- 315-320 Indexed Bonds, Expected Inflation and Tax Clientele Bias
by Bell, David N.F. & Levin, Eric J. & Wright, Robert E.
- 321-334 Further Evidence on the Dynamic Impact of Taxes on Charitable Giving
by Barrett, Kevin S. & McGuirk, Anya M. & Steinberg, Richard S.
- 335-349 Beyond Tax Relief: Long-Term Challenges in Financing Higher Education
by Kane, Thomas J.
- 351-365 A Principled Approach to Educational Policy
by Steuerle, C. Eugene
March 1997, Volume 50, Issue 1
- 1-21 The Impact of Urban Land Taxation: The Pittsburgh Experience
by Oates, Wallace E. & Schwab, Robert M.
- 23-38 The Relationship Between Government Financial Condition and Expected Tax Rates Reflected in Municipal Bond Yields
by Park, Sangkyun
- 39-57 Infrastructure Services and the Productivity of Public Capital: The Case of Streets and Highways
by Boarnet, Marlon G.
- 59-88 Costs of Environmentally Motivated Taxes in the Presence of Other Taxes: General Equilibrium Analyses
by Bovenberg, A. Lans & Goulder, Lawrence H.
- 89-111 Taxation of Financial Services Under a Value-Added Tax: Applying the Cash-Flow Approach
by Poddar, Satya & English, Morley
- 113-142 Pension Underfunding and Liberal Retirement Benefits Among State and Local Government Workers
by Johnson, Richard W.
- 149-165 The American Retail Sales Tax: Considerations on Their Structure, Operations, and Potential as a Foundation for a Federal Sales Tax
by Mikesell, John L.
- 167-182 Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax?
by Murray, Matthew N.
December 1996, Volume 49, Issue 4
- 501-512 Asymmetries in the Response to Increases and Decreases in Intergovernmental Grants: Some Empirical Findings
by Gamkhar, Shama & Oates, Wallace E.
- 535-552 Measuring the Growth and Variability of Tax Bases Over the Business Cycle
by Sobel, Russell S. & Holcombe, Randall G.
- 553-570 Tax Evasion in the Presence of Negative Income Tax Rates
by Joulfaian, David & Rider, Mark
- 571-589 The Rise and Fall and Rise ... Of the Marriage Tax
by Alm, James & Whittington, Leslie A.
- 597-607 Generational Accounts and Generational Balance: An Assessment
by Diamond, Peter
- 609-616 Recent Developments in the Marriage Tax: A Comment and Decomposition
by Cataldo, Anthony J. II
- 617-642 Taxation and Economic Growth
by Engen, Eric M. & Skinner, Jonathan
- 643-664 Tax Reform of the Century -- the Swedish Experiment
by Agell, Jonas & Englund, Peter & Sodersten, Jan
- 665-673 Measuring the Impact of Tax Reform
by Auerbach, Alan J.
September 1996, Volume 49, Issue 3
- 317-329 Portfolio Shuffling and Tax Reform
by Maki, Dean M.
- 331-339 Tax-Preferred Assets and Debt, and the Tax Reform Act of 1986: Some Implications for Fundamental Tax Reform
by Engen, Eric M. & Gale, William G.
- 341-358 Country and Multinational Company Responses to the Tax Reform Act of 1986
by Grubert, Harry & Randolph, William C. & Rousslang, Donald J.
- 359-379 Monetary Implications of Tax Reforms
by Bull, Nicholas & Lindsey, Lawrence B.
- 381-399 A New State VAT? Lessons From New Hampshire
by Kenyon, Daphne A.
- 401-412 Betting on Casino Revenues: Lessons From State Experiences
by Madhusudhan, Ranjana G.
- 413-419 Compliance: A 21st Century Approach
by Brand, Phil
- 421-433 Corporate Tax Compliance and Financial Reporting
by Mills, Lillian F.
- 437-445 Lessons From 1986: Hot Buttons and Third Rails
by Leonard, Robert J.
- 447-459 The Tax Reform Act of 1986: Did Congress Love It or Leave It?
by Weiss, Randall D.
- 461-474 The Thorny Problem of Implementing New Consumption Taxes
by Mintz, Jack M.
- 475-486 Fundamental Tax Reform and State and Local Governments
by Holtz-Eakin, Douglas
- 487-500 Cash-Flow Taxation of Financial Services
by Merrill, Peter R. & Edwards, Chris R.
June 1996, Volume 49, Issue 2
- 151-164 Social Security and Saving: New Time Series Evidence
by Feldstein, Martin
- 165-176 Retail Price Reactions to Changes in State and Local Sales Taxes
by Poterba, James M.
- 177-192 The Impact of the 1986 Tax Reform on Ex-Dividend Day Volume and Price Behavior
by Wu, Chunchi & Hsu, Junming
- 193-193 Taxes and Corporate Charity: Empirical Evidence From Micro Level Panel Data
by Boatsman, James R. & Gupta, Sanjay
- 215-233 Reassessing the Tax-Favored Status of the Charitable Deduction for Gifts of Appreciated Assets
by O'Neil, Cherie J. & Steinberg, Richard S. & Thompson, G. Rodney
- 235-249 Tax Policy, Lump-Sum Pension Distributions, and Household Saving
by Chang, Angela E.
- 259-265 Comment on Grubert and Newlon, "The International Implications of Consumption Tax Proposals"
by Avi-Yonah, Reuven S.
- 267-267 Reply to Avi-Yonah
by Grubert, Harry & Newlon, T. Scott
- 273-287 Issues Raised by the New Federalism
by Gold, Steven D.
- 289-302 Federalism and Reductions in the Federal Budget
by Quigley, John M. & Rubinfeld, Daniel L.
March 1996, Volume 49, Issue 1
- 1-15 Preferences for School Finance Systems: Voters Versus Judges
by Campbell, Colin D. & Fischel, William A.
- 17-30 The Influence of Tax Law Changes on the Timing of Marriages: A Two-Country Analysis
by Gelardi, Alexander M.G.
- 31-54 Effects of Tax Integration and Capital Gains Tax on Corporate Leverage
by Schulman, Craig T. & Thomas, Deborah W. & Sellers, Keith F. & Kennedy, Duane B.
- 55-71 On the Progressivity of the Child Care Tax Credit: Snapshot Versus Time-Exposure Incidence
by Altshuler, Rosanne & Schwartz, Amy Ellen
- 73-85 Measuring the Performance of the Property Tax Assessment Process
by Mehta, Shekhar & Giertz, J. Fred
- 93-103 The 1990 R&D Tax Credit: A Uniform Tax on Inputs and a Subsidy for R&D
by Watson, Harry S.
- 105-115 An IRS Production Function
by Hunter, William J. & Nelson, Michael A.
- 117-133 What Is an "Optimal'"Tax System?
by Alm, James
- 135-150 How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax
by Kaplow, Louis
December 1995, Volume 48, Issue 4
- 479-496 The Incidence of Differential Commercial Property Taxes: Empirical Evidence
by Man, Joyce Y.
- 497-514 A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism
by Kaplow, Louis
- 515-530 Sales Tax Compliance and Audit Selection
by Murray, Matthew N.
- 531-546 The Effect of Deficit Finance on Human Capital
by Trostel, Philip A.
- 547-558 The Marriage Tax and the Rate and Timing of Marriage
by Sjoquist, David L. & Walker, Mary Beth
- 565-572 Does the Income Tax Affect Marital Decisions?
by Alm, James & Whittington, Leslie A.
- 573-584 A Note on Estimating Cross-Border Effects of State Cigarette Taxes
by Coats, R. Morris
- 585-602 Life Under a Personal Consumption Tax: Some Thoughts on Working, Saving, and Consuming in Nunn-Domenici's Tax World
by Ginsburg, Martin D.
- 603-617 Living With the Flat Tax
by Feld, Alan L.
- 619-647 The International Implications of Consumption Tax Proposals
by Grubert, Harry & Newlon, T. Scott
September 1995, Volume 48, Issue 3
- 317-328 The Balanced Budget Amendment: Needed? Effective? Efficient?
by Schultze, Charles L.
- 329-336 Balanced Budget Rules and Fiscal Policy: Evidence From the States
by Poterba, James M.
- 337-346 Will Curbs on Unfunded Mandates Protect States From the Impact of a Federal Balanced Budget Amendment
by Lav, Iris J. & St. George, James R.
- 347-355 Clarifying Confusion About the Balanced Budget Amendment
by Buchanan, James M.
- 357-362 Should the U.S. Adopt Formula Apportionment?
by Wetzler, James W.
- 363-372 Is It Time for a Consumption Tax?
by Boyer, Daniel J. & Russell, Susan M.
- 373-385 The Tax Restructuring Phenomenon: Analytical Principles and Political Equation
by Christian, Ernest S.
- 387-395 Should Small Businesses Be Tax Favored?
by Holtz-Eakin, Douglas
- 397-407 Economic Development in a Global Context: Implications of the Uruguay Round for Federal Tax Policy
by Lovely, Mary E.
- 409-416 'Gimme Shelter?' Closely Held Corporations Since Tax Reform
by Plesko, George A.
- 417-428 Centralizing Educational Responsibility in Michigan and Other States: New Constraints on States and Localities
by Fisher, Ronald C. & Wassmer, Robert W.
- 429-446 The Implications for Tax Policy of Uncertainty About Labor-Supply and Savings Responses
by Randolph, William C. & Rogers, Diane Lim
- 447-462 Taxes, Capital Gains Realizations, and Revenues: A Critical Review and Some New Results
by Mariger, Randall P.
- 463-477 Behavioral Feedback Effects and the Revenue-Estimating Process
by Gravelle, Jane G.
June 1995, Volume 48, Issue 2
- 171-198 The Welfare State and Economic Performance
by Atkinson, Anthony B.
- 199-215 Did Serrano Cause a Decline in School Spending
by Silva, Fabio & Sonstelie, Jon
- 217-228 The Administrative and Compliance Cost of Manual Highway Toll Collection: Evidence From Massachusetts and New Jersey
by Friedman, David A. & Waldfogel, Joel
- 229-244 Charitable Contributions to International Relief and Development
by Ribar, David C. & Wilhelm, Mark O.
- 245-259 The Lock-in Effect of Capital Gains Taxes: Evidence From the RJR Nabisco Leveraged Buyout
by Landsman, Wayne R. & Shackelford, Douglas A.
- 267-277 The Corporate Income Tax: Economic Issues and Policy Options
by Gravelle, Jane G.
- 279-294 Changing Views of the Corporate Income Tax
by Sorensen, Peter Birch
March 1995, Volume 48, Issue 1
- 1-21 Tax Reform and Foreign Acquisitions: A Microanalysis
by Collins, Julie H. & Kemsley, Deen & Shackelford, Douglas A.
- 23-43 Effects of the Earned Income Tax Credit on Income and Welfare
by Browning, Edgar K.
- 45-59 Changing Ranks and the Inequality Impacts of Taxes and Transfers
by Lerman, Robert I. & Yitzhaki, Shlomo
- 61-70 The Lotto and Expected Net Revenue
by Scoggins, John F.
- 71-84 Vertical Inequality in the Taxation of Real Property
by Sirmans, G. Stacy & Diskin, Barry A. & Friday, H. Swint
- 91-101 Recent Developments in the Marriage Tax
by Feenberg, Daniel R. & Rosen, Harvey S.
- 103-112 On Friedrich Hayek and Taxation: Rationality, Rules, and Majority Rule
by Spicer, Michael W.
- 113-120 A Note on the Tax-Evading Firm
by Yaniv, Gideon
- 121-147 Professional Opinions About Tax Policy: 1994 and 1934
by Slemrod, Joel
- 149-154 What Will the 'NTA Opinions' Have to Do With Federal Tax Policy--1995-6?
by Brannon, Gerard M.
- 155-158 Professional Opinions About Tax Policy: A Comment
by Break, George F.
December 1994, Volume 47, Issue 4
- 721-730 Differential Burdens From the Assessment Provisions of Proposition 13
by O'Sullivan, Arthur & Sexton, Terri A. & Sheffrin, Steven M.
- 731-746 Is a Value Added Tax Regressive? Annual Versus Lifetime Incidence Measures
by Caspersen, Erik & Metcalf, Gilbert E.
- 747-772 State Tax Structure and Multiple Policy Objectives
by Gentry, William M. & Ladd, Helen F.
- 773-787 Substituting Direct Government Lending for Guaranteed Student Loans: How Budget Rules Distorted Economic Decisionmaking
by Zimmerman, Dennis & Miles, Barbara
- 789-798 Taxation and Risk Taking: A General Equilibrium Perspective
by Kaplow, Louis
- 799-816 Is Local Government Revenue Response to Federal Aid Symmetrical? Evidence From Pennsylvania County Governments in a Era of Retrenchment
by Stine, William F.
- 825-836 The Influence of Ethical Attitudes on Taxpayer Compliance
by Reckers, Philip M.J. & Sanders, Debra L. & Roark, Stephen J.
- 837-845 The Decomposition of Coefficients in Censored Regression Models: Understanding the Effect of Independent Variables on Taxpayer Behavior
by LeClere, Marc J.
- 847-861 Jobs, Productivity, and Local Economic Development: What Implications Does Economic Research Have for the Role of Government?
by Bartik, Timothy J.
- 863-881 How Would You Know a Good Economic Policy if You Tripped Over One? Hint: Don't Just Count Jobs
by Courant, Paul N.
September 1994, Volume 47, Issue 3
- 463-469 Health Care Reform: Putting the Pieces Together
by Hunter, Gillian
- 471-483 Implementing Mandates: Can We Do It?
by Friedland, Robert B.
- 485-496 Labor Market Effects of the Administrator's Health Proposal
by Elmendorf, Douglas W. & Hamilton, Douglas R.
- 497-517 Marginal Tax Rates and Health Care Reform
by Sheiner, Louise
- 519-528 Some Effects of Tax Caps on Insurance Pricing and Coverage Rates
by Jack, William
- 529-545 Tax Caps on Employment-Based Health Insurance
by Burman, Leonard E. & Williams, Roberton
- 547-558 Promoting Smokers' Welfare With Responsible Taxation
by Viscusi, W. Kip
- 559-573 This Tax's for You: The Case for Higher Beer Taxes
by Cook, Philip J. & Moore, Michael J.
- 591-607 Promoting Work Through the EITC
by Holtzblatt, Janet & McCubbin, Janet & Gillette, Robert
- 609-619 The Earned Income Tax Credit and Some Fundamental Institutional Dilemmas of Tax-Transfer Integration
by Alstott, Anne L.
- 621-638 Taxes and the Poor: A Microsimulation Study of Implicit and Explicit Taxes
by Dickert, Stacy & Houser, Scott & Scholz, John Karl
- 639-654 Implications of Health Reform for State and Local Fiscal Policy
by Cook, Eric W. & Vlaisavljevich, Michael
- 655-676 State Welfare Reform: Integrating Tax Credits and Income Transfers
by Wilson, Paul W. & Cline, Robert
- 677-688 Issues in Financing the Superfund
by Brazell, David W. & Gerardi, Geraldine
- 689-701 Packaging Taxes and Recycling Incentives: The German Green Dot Program
by Rousso, Ada S. & Shah, Shvetank P.
- 703-718 Environmental 'Remediation' Expenses and a Natural Interpretation of the Capitalization Requirement
by Sims, Theodore S.
June 1994, Volume 47, Issue 2
- 253-271 How Did Firms Adjust Their Tax-Deductible Activities in Response to the Economic Recovery Tax Act of 1981?
by Trezevant, Robert
- 273-294 Decomposing the Gini Coefficient to Reveal the Vertical, Horizontal, and Reranking Effects of Income Taxation
by Aronson, J. Richard & Lambert, Peter J.
- 295-316 Is the Property Tax a Benefit Tax? The Case of Rental Housing
by Carroll, Robert & Yinger, John
- 317-339 Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis
by Gouveia, Miguel & Strauss, Robert P.
- 341-348 Residential Property Tax Capitalization: Discount Rate Evidence From California
by Do, A. Quang & Sirmans, C. F.
- 349-361 Incentive Effects of Foreign Tax Credits on Multinational Corporations
by Altshuler, Rosanne & Fulghieri, Paolo
- 363-388 Tax Subsidies to Saving for Home Purchase: Evidence From Canadian RHOSPs
by Engelhardt, Gary V.
- 395-401 The Optimal State Tax Portfolio Model: An Extension
by Harmon, Oskar Ragnar & Mallick, Rajiv
- 403-405 'Economics in the Policy Process:' a Comment
by Goode, Richard
- 407-416 Tax Issues in Health Care Reform
by Aaron, Henry J.
- 417-434 Transfers, Taxes, and Welfare Reform
by Haveman, Robert & Scolex, John Karl
- 435-446 Implications of Existing Tax Policy for Cross-Border Activity Between the United States and Mexico After NAFTA
by Gordon, Roger H. & Ley, Eduardo
March 1994, Volume 47, Issue 1
- 1-18 Tax Reform and Realizations of Capital Gains in 1986
by Burman, Leonard E. & Clausing, Kimberly A. & O'Hare, John F.
- 19-37 Do State Business Climates Still Matter? -- Evidence of a Structural Change
by Carroll, Robert & Wasylenko, Michael J.
- 39-62 Tax Expenditures in the Federal Excise Tax System
by Davie, Bruce F.
- 63-87 The Earned Income Credit: Participation, Compliance, and Antipoverty Effectiveness
by Scholz, John Karl
- 89-110 Adjusting School Aid Formulas for the Higher Cost of Educating Disadvantaged Students
by Downes, Thomas A. & Pogue, Thomas F.
- 111-133 International Aspects of Corporate Tax Integration: The Contrasting Role of Debt and Equity Flows
by Grubert, Harry & Mutti, John
- 135-155 An Empirical Analysis of Married Women's Retirement Decisions
by Vistnes, Jessica Primoff
- 165-171 State Lottery Sales and Economic Activity
by Mikesell, John L.
- 173-183 Congestion Tolling for Uniform and Nonuniform Demand Cycles When Toll-Revenue Benefits Are Discounted
by Mumy, Gene E.
- 185-197 Fiscal Equalization and School Finance
by Reschovsky, Andrew
- 199-209 Fiscal Equalization: An Empty Box?
by Oakland, William H.
- 211-224 The Case for Equalizing Aid
by Ladd, Helen F. & Yinger, John
December 1993, Volume 46, Issue 4
- 401-410 The Political Efficiency of General Taxation
by Buchanan, James M.
- 411-423 Measuring the Aggregate High-Employment Budget for State and Local Governments
by Kusko, Andrea L. & Rubin, Laura S.
- 425-439 Solow and States: Capital Accumulation, Productivity, and Economic Growth
by Holtz-Eakin, Douglas
- 441-461 Corporate Tax Harmonization and Competition in Federal Countries: Some Lessons for the European Community?
by Daly, Michael & Weiner, Joann M.
- 463-476 Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries
by Alm, James & McKee, Michael J. & Skidmore, Mark
- 477-486 The Effect of Tax Exemption on the Market Share of Nonprofit Hospitals
by Gulley, O. David & Santerre, Rexford E.
- 487-503 Determinants of Tax Preparer Usage: Evidence From Panel Data
by Christian, Charles W. & Gupta, Sanjay & Lin, Suming
- 511-517 Tax Rates and Professional Tax Return Preparation: Reexamination and New Evidence
by Long, James E. & Caudill, Steven B.
- 519-526 Public Finance in Theory and Practice
by Auerbach, Alan J.
- 527-537 On the Use of 'Distribution Tables' in the Tax Policy Process
by Hubbard, R. Glenn
September 1993, Volume 46, Issue 3
- 261-273 Infrastructure Spending: Where Do We Go From Here?
by Hulten, Charles R. & Schwab, Robert M.
- 275-290 What Can Private Investment Incentives Accomplish? The Case of the Investment Tax Credit
by Gravelle, Jane G.
- 291-299 How Should We Measure Distribution?
by Barthold, Thomas A.
- 301-308 What Does the Public Believe About Tax Fairness?
by Sheffrin, Steven M.
- 315-321 Guidelines for Taxing International Capital Flows: The Legal Perspective
by McIntyre, Michael J.
- 323-329 Savers' Tax Relief: Revisiting a Good Idea
by Taylor, Peter M.
- 331-344 What Is the Distributional Burden of Taxing Consumption?
by Sabelhaus, John
- 345-358 Economic, Administrative, and Political Factors in Choosing a General Consumption Tax
by McLure, Charles E. Jr.
- 359-376 Transitional Issues in Moving to a Direct Consumption Tax
by Sarkar, Shounak & Zodrow, George R.
- 377-383 State Provider Assessments to Fund Medicaid
by Verdier, James M.
- 385-392 The State Solution to the Federal Government's International Transfer Pricing Problem
by Bucks, Dan R. & Mazerov, Michael
- 393-397 Federal Tax Policy and the States: Corporate Integration
by Wetzler, James W.
June 1993, Volume 46, Issue 2
- 95-108 The Relationship Between Federal and State Individual Income Tax Progressivity
by Scott, Charles E. & Triest, Robert K.
- 109-120 Incidence of the Property Tax on Commercial Real Estate: The Case of Downtown Chicago
by McDonald, John F.
- 121-134 Subsidies Financed With Distorting Taxes
by Browning, Edgar K.
- 135-159 Property Taxation, Property Base, and Property Value: An Empirical Test of the 'New View'
by Wassmer, Robert W.
- 161-175 Taxation, Equity, and Growth: Exploring the Trade-Off Between Shareholder Dividend Tax Relief and Higher Corporate Income Taxes
by Nadeau, Serge J. & Strauss, Robert P.
- 177-189 Tax Competition Among Jurisdictions With Public and Private Employment
by Coates, Dennis
- 197-205 Evaluating Fuel Tax Equity: Direct and Indirect Distributional Effects
by Casler, Stephen D. & Rafiqui, Aisha
- 207-227 Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization
by Bird, Richard M.
- 229-235 A Policymaker's Guide to Fiscal Decentralization
by Gramlich, Edward M.
- 237-243 Fiscal Decentralization and Economic Development
by Oates, Wallace E.
March 1993, Volume 46, Issue 1
- 1-12 Explaining State Government Discretionary Revenue Increases in Fiscal Years 1991 and 1992
by Blackley, Paul R. & DeBoer, Larry
- 13-22 The Demand for Wagering on State-Operated Lotto Games
by Gulley, O. David & Scott, Frank A. Jr.
- 23-31 Property Tax Collector Performance and Pay
by Bates, Laurie J. & Santerre, Rexford E.
- 33-39 Charitable Contributions by Low-and Middle-Income Taxpayers: Further Evidence With a New Method
by Choe, Yook S. & Jeong, Jhook
- 41-52 Limitations on State and Local Government Borrowing for Private Purposes
by Temple, Judy A.
- 53-60 Tax Amnesties and Compliance in the Long Run: A Time Series Analysis
by Alm, James & Beck, William
December 1992, Volume 45, Issue 4
- 371-387 Incidence Effects of a State Fiscal Policy Shift: The Florio Initiatives in New Jersey
by Bogart, William T. & Bradford, David F. & Williams, Michael G.
- 389-403 An Examination of Taxpayer Preference for Aggressive Tax Advice
by Hite, Peggy A. & McGill, Gary A.
- 405-419 Evaluating the Impact of School Finance Reform on the Provision of Public Education: The California Case
by Downes, Thomas A.
- 421-431 The Optimal Exemption
by Moreland, Kemper W.
- 433-441 The Impact of the Hotel Room Tax: An Interrupted Time Series Approach
by Bonham, Carl & Fujii, Edwin & Im, Eric & Mak, James
- 443-445 Rent-Seeking and Peak-Load Pricing of Public Services: An Extension
by Singh, Nirvikar
September 1992, Volume 45, Issue 3