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Content
September 1992, Volume 45, Issue 3
- 225-232 The New Intercompany Pricing Regulations
by Rollinson, Barbara & Watson, Rom
- 233-238 The Proposed Transfer Pricing Regulations: Comments and Concerns
by Dicker, Laurie J. & Carlson, George N.
- 239-242 Taxes and Spending in the Age of Deficits: A View From Washington and Academe
by Auerbach, Alan J.
- 243-251 The Effects of Taxation on Investment: New Evidence From Firm Level Panel Data
by Cummins, Jason G. & Hassett, Kevin A.
- 253-266 Real Estate Markets Since 1980: What Role Have Tax Changes Played?
by Follain, James R. & Hendershott, Patric H. & Ling, David C.
- 267-290 The Effects of Tax Reform on Charitable Contributions
by Auten, Gerald E. & Cilke, James M. & Randolph, William C.
- 291-297 Do Tax Incentives Work? The Real Effects of the Tax Reform Act: Comment
by Chirinko, Robert S.
- 299-313 Economic Change and the Evolving State Tax Structure: The Case of the Sales Tax
by Duncombe, William
- 315-329 Sorting Out State Expenditure Pressures
by Dye, Richard F. & McGuire, Therese J.
- 331-346 Tax Preferences and Employment-Based Health Insurance
by Burman, Leonard E. & Rodgers, Jack
- 347-356 The President's 1992 Health Care White Paper: An Economic Perspective
by Hubbard, R. Glenn
- 357-368 Beyond Paralysis in Health Policy: A Proposal to Focus on Children
by Steuerle, C. Eugene
June 1992, Volume 45, Issue 2
March 1992, Volume 45, Issue 1
- 1-22 Social Security Rules and Marginal Tax Rates
by Feldstein, Martin & Samwick, Andrew A.
- 23-36 Toward a Global Excise on Carbon
by Cnossen, Sijbren & Vollebergh, Herman
- 37-52 State Taxation of Interest Income and Municipal Borrowing Costs
by Lovely, Mary E. & Wasylenko, Michael J.
- 53-76 Capital Gains Redux: Why Holding Periods Matter
by Cook, Eric W. & O'Hare, John F.
- 77-88 Tax Neutrality and the Tax Treatment of Purchased Intangibles
by Gravelle, Jane G. & Taylor, Jack
- 89-105 Sales Taxes, Investment, and the Tax Reform Act of 1986
by Joulfaian, David & Mackie, James B. III
- 107-114 Estimating the Determinants of Taxpayer Compliance With Experimental Data
by Alm, James & Jackson, Betty & McKee, Michael J.
- 115-117 An Excise Tax That Reduces Price
by Sgontz, Larry G.
December 1991, Volume 44, Issue 4
- 421-436 Lessons From the British Poll Tax Disaster
by Smith, Peter
- 437-450 Federal Government Growth: Leviathan or Protector of the Elderly?
by Penner, Rudolph G.
- 451-475 Individual Income Taxation Since 1948
by Bakija, Jon & Steuerle, C. Eugene
- 477-496 The State Aid Decision: Changes in State Aid to Local Governments, 1982-1987
by Ladd, Helen F.
- 497-509 On the 'Traditional' and 'New' Views of Dividend Taxation
by Zodrow, George R.
- 511-518 Dividend Policy and Valuation Effects of the Tax Reform Act of 1986
by Bolster, Paul J. & Janjigian, Vahan
- 519-528 Is the Child Care Credit Progressive?
by Dunbar, Amy & Nordhauser, Susan
- 529-532 Price Discrimination and Congestion
by Shmanske, Stephen
September 1991, Volume 44, Issue 3
- 247-250 The Budget Enforcement Act: Has Orwell's Vision of the Future Come True?
by Collender, Stanley E.
- 251-256 Countercyclical Fiscal Policy: In Theory, and in Congress
by Minarik, Joseph J.
- 257-268 Measuring the Distributional Effects of Tax Changes for the Congress
by Davis, Albert J.
- 269-276 The Distribution of Federal Expenditures
by Menchik, Paul L.
- 277-287 Lifetime Versus Annual Perspectives on Tax Incidence
by Fullerton, Don & Rogers, Diane Lim
- 289-292 The Case for Corrective Taxation
by Summers, Lawrence H.
- 293-296 Federal Preemption of State Tax Policy
by Goldberg, Gerald H.
- 297-310 Mechanisms for Exporting the State Sales Tax Burden in the Absence of Federal Deductibility
by Pollock, Stephen H.
- 311-314 Will the Emperor Discover He Has No Clothes Before the Empire Is Sold? The Problem of Transfer Pricing for State and Federal Governments
by Bucks, Dan R.
- 315-324 Net Imports and the U.S. Corporate Tax Base
by Driessen, Patrick A.
- 325-340 Tax Incentives as Viewed by Economists and Lawyers
by Fiekowsky, Seymour
- 341-349 Nonprofit Organizations, Social Benefits, and Tax Policy
by Zimmerman, Dennis
- 351-364 'Unfair' Competition by Nonprofits and Tax Policy
by Steinberg, Richard S.
- 365-381 Panel-Data Estimates of Charitable Giving: A Synthesis of Techniques
by Barrett, Kevin S.
- 383-391 Towards a More Rational Pension Tax Policy: Equal Treatment for Small Business
by Utgoff, Kathleen P.
- 393-403 Are Pensions Worth the Cost?
by Munnell, Alicia H.
- 405-417 The Productive Inefficiency of New Pension Tax Policy
by Ippolito, Richard A.
June 1991, Volume 44, Issue 2
- 123-145 A National Perspective on the Nature and Effects of the Local Property Tax Revolt, 1976-1986
by Preston, Anne E. & Ichniowski, Casey
- 147-168 The Federal Tax Subsidy to Housing and the Reduced Value of the Mortgage Interest Deduction
by Follain, James R. & Ling, David C.
- 169-180 Charitable Bequests and Estate Taxes
by Joulfaian, David
- 181-198 The Distributional Implications of the 1986 Tax Reform
by Wallace, Sally & Wasylenko, Michael J. & Weiner, David
- 199-212 Public Sector Maintenance: The Case of Local Mass-Transit
by Cromwell, Brian A.
- 213-223 Observable Heterogeneity and the Demand for Local Public Spending
by Bogart, William T.
- 225-235 Policy, Participation and Revenue in Washington State Lotto
by Thiel, Stuart E.
- 237-241 Determining the Boundaries of a Post-Bellas Hess World
by Pomp, Richard D.
March 1991, Volume 44, Issue 1
- 1-19 Changes in State Government Finances in the 1980s
by Gold, Steven D.
- 21-40 Effects of Capital Gains Taxes on Revenue and Economic Efficiency
by Hendershott, Patric H. & Toder, Eric J. & Won, Yunhi
- 41-53 The Distributional Effects of a Sales Tax on Services
by Siegfried, John J. & Smith, Paul A.
- 55-66 Growth and Variability of State Individual Income and General Sales Taxes
by Dye, Richard F. & McGuire, Therese J.
- 67-78 A Haig-Simons-Tiebout Comprehensive Income Tax
by Hulten, Charles R. & Schwab, Robert M.
- 79-91 Endogenous Capital Utilization and Taxation of Corporate Capital
by Coates, Dennis
- 93-99 Elasticity of Individual Income Tax in the United States: Further Evidence From Cross-Section Data
by Ram, Rati
- 101-104 Effective Capital Gains Tax Rates: A Comment on Coyne, Fabozzi, and Yaari
by Kiefer, Donald W.
- 105-107 Effective Capital Gains Tax Rates: A Reply
by Coyne, Christopher & Fabozzi, Frank J. & Yaari, Uzi
December 1990, Volume 43, Issue 4
- 383-394 Some Unresolved Issues in Design and Implementation of Value-Added Taxes
by Due, John F.
- 395-409 The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986
by Dubin, Jeffrey A. & Graetz, Michael J. & Wilde, Louis L.
- 411-425 Capital Gains Tax Rates and Stock Market Volume
by Henderson, Yolanda K.
- 427-437 A Normative Inquiry Into the Base of a Retail Sales Tax: Causal Sales, Used Goods, and Trade-Ins
by Pomp, Richard D. & Oldman, Oliver
- 439-450 Current Patterns and Trends in State and Local Intangibles Taxation
by Bowman, John H. & Hoffer, George E. & Pratt, Michael D.
- 451-465 Investment Incentives Under the Alternative Minimum Tax
by Lyon, Andrew B.
- 467-479 Property Tax Exemptions and Local Fiscal Stress
by Mullen, John K.
- 481-489 Capital Market Evidence of Windfalls From the Acquisition of Tax Carryovers
by Plummer, Elizabeth R. & Robinson, John R.
- 491-496 Taxes and Firms' Dividend Policies: Survey Results
by Abrutyn, Stephanie & Turner, Robert W.
- 497-503 Rent-Seeking and Peak-Load Pricing of Public Services
by Lee, Dwight R. & Wilson, Paul W.
September 1990, Volume 43, Issue 3
- 223-232 Taxes and Spending Under Gramm-Rudman-Hollings
by Reischauer, Robert D.
- 233-246 The Crisis in U.S. Saving and Proposals to Address the Crisis
by Kotlikoff, Laurence J.
- 247-257 Precautionary Saving, Health Accumulation, and the Saving Downturn of the 1980s
by Skinner, Jonathan
- 259-283 IRAs and National Savings
by Burman, Leonard E. & Cordes, Joseph J. & Ozanne, Larry
- 285-291 Transfer Pricing Issues
by Dworin, Lowell
- 293-298 Health Policy Issues for the 1990s
by Danker, Harold
- 299-305 Franchises, Intangible Capital, and Assets
by Mundstock, George
- 307-314 Corporate Integration Puzzles
by Gerardi, Geraldine & Graetz, Michael J. & Rosen, Harvey S.
- 315-320 Fiscal Federalism and the Changing Global Economy
by Strauss, Robert P.
- 321-342 The State and Local Fiscal Outlook: What Have We Learned and Where Are We Headed?
by Bahl, Roy W. & Sjoquist, David L.
- 343-356 Raising Revenue by Taxing Activities With Social Costs
by Cordes, Joseph J. & Nicholson, Eric & Sammartino, Frank
- 357-361 The Forces Shaping Tax Policy Today
by Gradison, Bill
- 363-369 Social Security: The LaBrea Tar Pits of Public Policy
by Aaron, Henry J.
- 371-381 The Rise and Fall of the Medicare Catastrophic Coverage Act
by Moon, Marilyn
June 1990, Volume 43, Issue 2
- 113-122 Horizontal Equity, Once More
by Musgrave, Richard A.
- 123-142 Has State Redistribution Policy Grown More Conservative?
by Moffitt, Robert
- 143-153 Marginal Tax Rates and IRA Contributions
by Long, James E.
- 155-163 Tax Increment Financing: Municipal Adoption and Growth
by Anderson, John E.
- 165-173 Structure, Conduct, and Performance in the Local Public Sector
by Eberts, Randall W. & Gronberg, Timothy J.
- 175-187 Do Higher Property Tax Rates Increase the Market Share of Nonprofit Hospitals?
by Chang, Cyril F. & Tuckman, Howard P.
- 189-199 Tax Rates and Tax Evasion: Evidence From California Amnesty Data
by Crane, Steven E. & Nourzad, Farrokh
- 201-205 Utility Functions and Fiscal Illusion From Grants
by O'Brien, J. Patrick & Shieh, Yeung-Nan
- 207-215 Do Institutions Matter? An Empirical Note
by Duffy-Deno, Kevin T. & Dalenberg, Douglas R.
- 217-218 Measuring Government Performance: Comment
by Beck, John H.
March 1990, Volume 43, Issue 1
December 1989, Volume 42, Issue 4
- 405-411 An Establishment or an Oligarchy?
by Thurow, Lester C.
- 413-428 The Determinants of State Assistance to Central Cities
by Yinger, John & Ladd, Helen F.
- 429-439 Do State Revenue Forecasters Utilize Available Information
by Gentry, William M.
- 441-463 Differential Taxation of Capital Income: Another Look at the 1986 Tax Reform Act
by Gravelle, Jane G.
- 465-473 Did Serrano Cause Proposition 13?
by Fischel, William A.
- 475-485 Taxation of Capital Gains With Deferred Realization
by Coyne, Christopher & Fabozzi, Frank J. & Yaari, Uzi
- 487-494 Intergovernmental Grants and Grantor Government Own-Purpose Expenditures
by Grossman, Philip J.
- 495-501 Attrition in the Statistics of Income Panel of Individual Returns
by Christian, Charles W. & Frischmann, Peter J.
- 503-507 Rank Reversals and the Tax Elasticity of Capital Gain Realizations
by Slemrod, Joel
September 1989, Volume 42, Issue 3
- 215-218 The Budget Outlook and Federal Tax Policy
by Jones, James R.
- 219-232 Financing Long-Term Health Care for the Elderly
by Gravelle, Jane G. & Taylor, Jack
- 233-247 Resolving the Thrift Industry Crisis: A Public Finance Perspective
by Cordes, Joseph J. & Sullivan, Martin A.
- 249-259 Financing Child Care: Who Will Pay for the Kids?
by Reishus, David
- 261-271 The BALRM Approach to Transfer Pricing
by Frisch, Daniel J.
- 273-282 Corporate Debt: What Are the Issues and What Are the Choices
by Clark, Richard A. & Sunley, Emil M.
- 283-292 Tax-Exempt Bonds: A Sacred Cow That Gave (Some) Milk
by Zimmerman, Dennis
- 293-300 Fringe Benefits: Should We Milk This Sacred Cow?
by Turner, Robert W.
- 301-313 Goring the Wrong Ox: A Defense of the Mortgage Interest Deduction
by Woodward, Susan E. & Weicher, John
- 315-322 Problems With Conventional Expenditure Tax Wisdom or State Policy Analysis With Sales and Excise Taxes and Problems With the Data
by Sanders, Hy
- 323-337 Using State Consumer Tax Credits for Achieving Equity
by Case, Bradford & Ebel, Robert D.
- 339-351 Addressing the Regressivity of the Value-Added Tax
by Carlson, George N. & Patrick, Melanie K.
- 353-374 Estimation and Interpretation of Capital Gains Realization Behavior: Evidence From Panel Data
by Auten, Gerald E. & Burman, Leonard E. & Randolph, William C.
- 375-389 Capital Gains Tax Policy Toward Entrepreneurship
by Poterba, James M.
- 391-401 Capital Gains Taxation and Tax Reform
by Auerbach, Alan J.
June 1989, Volume 42, Issue 2
- 103-121 Rules for Distributing a Free Government Service Among Areas of a City
by Shoup, Carl S.
- 123-138 Tax Policy and National Saving in the United States: A Survey
by Bovenberg, A. Lans
- 139-154 Horizontal Equity: Measures in Search of a Principle
by Kaplow, Louis
- 155-166 Alternative Transitions to a Consumption Tax
by McGee, M. Kevin
- 181-189 Elected Versus Appointed Assessors and the Achievement of Assessment Uniformity
by Bowman, John H. & Mikesell, John L.
- 191-203 Matching Grant Versus Block Grants With Imperfect Information
by Singh, Nirvikar & Thomas, Ravi
- 205-207 The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States: Some Econometric Comments
by Murthy, N.R. Vasudeva
- 209-209 Reply to Murthy's Comment
by Young, Kan H.
March 1989, Volume 42, Issue 1
- 1-13 Economic Efficiency in Recent Tax Reform History: Policy Reversals or Consistent Improvements?
by Fullerton, Don & Mackie, James B. III
- 15-27 Participation in Tax Amnesties: The Individual Income Tax
by Fisher, Ronald C. & Goddeeris, John H. & Young, James C.
- 29-44 Measuring Government Performance: The Case of Government Waste
by Reid, Gary J.
- 45-58 Elasticities, Tax Rates, and Tax Revenue
by Browning, Edgar K.
- 59-68 Tax Treatment of Foreign Exchange Gains and Losses and the Tax Reform Act of 1986
by Wahl, Jenny Bourne
- 69-78 Severance Tax Stability
by Olson, Kent W. & Kleckley, James W.
- 79-83 The International Political Economy of Declining Tax Rates
by Lee, Dwight R. & McKenzie, Richard B.
- 85-88 A Research Note on the Capitalization of Mortgage Revenue Bond Benefits
by McClure, Kirk
- 89-93 Lottery Effects on Pari-Mutuel Tax Revenues
by Gulley, O. David & Scott, Frank A. Jr.
- 95-99 State Pricing of Vanity License Plates
by Harrington, David E. & Krynski, Kathy J.
December 1988, Volume 41, Issue 4
- 453-466 A Dynamic Analysis of the Research and Experimentation Credit
by Altshuler, Rosanne
- 467-481 A Model to Measure the Effects of Taxes on the Real and Financial Decisions of the Firm
by Nadeau, Serge J.
- 483-501 The Accuracy of Government Forecasts and Budget Projections
by Plesko, George A.
- 503-523 City Taxes and Property Tax Bases
by Ladd, Helen F. & Bradbury, Katharine L.
- 525-542 Promises, Promises: The States' Experience With Income Tax Indexing
by Feenberg, Daniel R. & Rosen, Harvey S.
- 543-554 The Mexican Value-Added Tax (VAT): Methodology for Calculating the Base
by Aguirre, Carlos A. & Shome, Parthasarathi
- 555-560 Do High Interest Rates Encourage Property Tax Delinquency
by DeBoer, Larry & Conrad, James
- 561-572 Estimates of Tax-Deferred Retirement Savings Behavior
by Collins, Julie H. & Wyckoff, James H.
- 573-577 Some Preliminary Evidence on Tax-Exempt Municipal Leasing
by Swenson, Charles W.
- 579-581 Corporate Tax Evasion and Output Decisions of the Uncertain Monopolist
by Wang, Leonard F.S. & Conant, John L.
- 583-584 Tax Evasion and Monopoly Output Decisions: A Reply
by Kreutzer, David & Lee, Dwight R.
- 585-589 Taxation and IRA Participation: Re-Examination and Confirmation
by Long, James E.
- 591-593 Taxation and IRA Participation: A Response to Long
by O'Neil, Cherie J. & Thompson, G. Rodney
- 595-598 Measuring Tax Revenue Stability With Implications for Stabilization Policy: A Note
by Braun, Bradley M.
September 1988, Volume 41, Issue 3
- 273-284 The Fall and Rise of the U.S. Corporate Tax Burden
by Amerkhail, Valerie L. & Spooner, Gillian M. & Sunley, Emil M.
- 285-290 Progressivity Effects of the Tax Reform Act of 1986
by Koppelman, Stanley A.
- 291-301 Individual Income Tax Issues as Revised by Tax Reform
by Minarik, Joseph J.
- 303-315 The 1986 Act: Tax Reform's Finest Hour or Death Throes of the Income Tax?
by McLure, Charles E. Jr.
- 317-325 U.S. Taxes and Trade Performance
by Mutti, Joseph & Grubert, Harry
- 327-340 U.S. Tax Reform 1981 and 1986: Impact on International Capital Markets and Capital Flows
by Sinn, Hans-Werner
- 341-342 Discussion of 'U.S. Taxes and Trade Performance'
by Gravelle, Jane G.
- 343-345 Comments on U.S. Tax Structures and Competitiveness
by Patrick, Robert J. Jr.
- 347-355 International Tax Competition: The Foreign Government Response in Canada and Other Countries
by Bossons, John
- 357-364 The Role of Consumption Taxes in Tax Reform Around the World
by Garber, Harry D.
- 365-366 Comments in Session on 'Foreign Reactions to U.S. Tax Reform'
by Musgrave, Peggy B.
- 369-380 Issues in Integration of Federal and Provincial Sales Taxes: A Canadian Perspective
by Poddar, Satya
- 381-389 The (Apparent) Demise of Sales Tax Deductibility: Issues for Analysis and Policy
by Wildasin, David E.
- 391-394 Discussion of Satya Poddar: 'Issues in Integration of Federal and Provincial Sales Taxes: A Canadian Perspective' and David E. Wildasin: 'The (Apparent) Demise of Sales Tax Deductibility: Issues for Analysis and Policy'
by Cnossen, Sijbren
- 395-409 Sales Tax on Services: Revenue or Reform?
by Quick, Perry D. & McKee, Michael J.
- 411-413 Comments on the Taxation of Services Under State Sales Taxes
by Hamilton, Billy C.
- 415-438 The Effect of Federal, State and Local Tax Rates on Capital Gains: New York State's Experience
by Seastrand, Frans
- 439-444 Discussion of 'The Effect of Federal, State and Local Tax Rates on Capital Gains: New York State's Experience'
by Aten, Robert H.
- 445-450 The Corporate Alternative Minimum Tax as a State Revenue Source
by Wood, Robert & Hanrahan, Nancy
June 1988, Volume 41, Issue 2
- 155-174 Distributional Aspects of a Federal Value-Added Tax
by Brashares, Edith & Speyrer, Janet Furman & Carlson, George N.
- 175-189 A Cross-Section Analysis of IRS Auditing
by Erekson, O. Homer & Sullivan, Dennis H.
- 191-207 The Assignment of Fiscal Responsibility in a Federal State: An Empirical Assessment
by Bell, Christopher Ross
- 209-217 The Public Spending and Employment Effects of Local Service Contracting
by Ferris, James M.
- 219-233 Municipal Bond Yields: Whose Tax Rates Matter?
by Fortune, Peter
- 235-245 The Impact of a State Bond Guarantee on State Credit Markets and Individual Municipalities
by Hsueh, L. Paul & Kidwell, David S.
- 247-256 Uniformity in a Dual Assessment System
by Chicoine, David L. & Giertz, J. Fred
- 257-258 Rosen's Marriage Tax Computations: What Do They Mean?
by McIntyre, Michael J.
- 259-260 Thinking About the Tax Consequences of Marriage
by Rosen, Harvey S.
- 261-265 More Evidence on the "Border Tax" Effect: The Case of West Virginia, 1979-84
by Walsh, Michael J. & Jones, Jonathan D.
- 267-269 Does the Laffer Curve Ever Slope Down?
by Gahvari, Firouz
March 1988, Volume 41, Issue 1
- 1-18 Florida's Sales Tax on Services
by Hellerstein, Walter
- 19-36 Economic Aspects of Taxing Services
by Fox, William F. & Murray, Matthew N.
- 37-59 Imputing Corporate Tax Liabilities to Individual Taxpayers
by Feldstein, Martin
- 61-74 An Empirical Analysis of Federal Income Tax Auditing and Compliance
by Dubin, Jeffrey A. & Wilde, Louis L.
- 75-85 The Budgetary Incidence of a Lottery to Support Education
by Borg, Mary O. & Mason, Paul M.
- 87-96 Tuition Tax Credits and the Public Schools
by Flowers, Marilyn R.
- 97-107 Taxation, Rental Income, and Optimal Holding Periods for Real Property
by Pellechio, Anthony J.
- 109-121 The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States
by Young, Kan H.
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