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Content
December 2005, Volume 58, Issue 4
September 2005, Volume 58, Issue 3
- 331-346 Tax Holidays (And Other Escapes) in the American Jobs Creation Act
by Clausing, Kimberly A.
- 347-365 The 2004 Corporate Tax Revisions as a Spaghetti Western: Good, Bad, and Ugly
by Gravelle, Jane G.
- 367-369 A Few Things the Tax Reform Panel Needs to Remember
by McLure, Charles E. Jr.
- 371-372 Remarks on David Bradford
by Shaviro, Daniel
- 373-390 Use of Fiscal Policy Reaction Functions in Analyzing the Macroeconomic Effects of Tax Policy
by Bull, Nicholas & Dowd, Timothy
- 391-408 The Sustainability of Health Spending Growth
by Follette, Glenn & Sheiner, Louise
- 409-426 Deficits, Interest Rates, and the User Cost of Capital: A Reconsideration of the Effects of Tax Policy on Investment
by Gale, William G. & Orszag, Peter R.
- 427-438 Confidentiality and Taxpayer Compliance
by Laury, Susan & Wallace, Sally
- 439-448 The Effects of Tax Software and Paid Preparers on Compliance Costs
by Guyton, John L. & Korobow, Adam K. & Lee, Peter S. & Toder, Eric J.
- 449-470 Keeping the Faith: The Permanent Campaign Against Tax Shelters
by Beeman, E. Ray
- 471-482 Changing the Calculus: Making Tax Shelters Unprofitable
by Savino, Katarina Olivia
- 483-504 Alternative Methods of Price Indexing Social Security: Implications for Benefits and System Financing
by Biggs, Andrew G. & Brown, Jeffrey R. & Springstead, Glenn
- 505-522 Social Security at 70: Principles, Issues and Alternatives
by Coronado, Julia Lynn & Smith, Paul A.
- 523-543 Winners and Losers Under Various Approaches to Slowing Social Security Benefit Growth
by Harris, Amy Rehder & Simpson, Michael
- 545-564 Opting Out of Social Security: An Idea That's Already Arrived
by Richardson, David P.
- 565-573 Understanding the Nuttiness of State Tax Policy: When States Have Both Too Much Sovereignty and Not Enough
by McLure, Charles E. Jr.
- 575-589 Interstate Tax Uniformity and the Multistate Tax Commission
by Hildreth, W. Bartley & Murray, Matthew N. & Sjoquist, David L.
- 591-603 Interstate Tax Coordination: Lessons From the International Fuel Tax Agreement
by Denison, Dwight & Facer, Rex L. II
- 605-619 The Political Economy of the Streamlined Sales and Use Tax Agreement
by Swain, John A. & Hellerstein, Walter
June 2005, Volume 58, Issue 2
- 165-188 The Estate Tax and Charitable Bequests: Elasticity Estimates Using Probate Records
by Brunetti, Michael J.
- 189-213 Participation and Compliance With the Earned Income Tax Credit
by Blumenthal, Marsha & Erard, Brian & Ho, Chih–Chin
- 215-225 Are Property Tax Limitations More Binding Over Time?
by Dye, Richard F. & McGuire, Therese J. & McMillen, Daniel P.
- 227-245 Net Marginal Social Security Tax Rates Over the Life Cycle
by Cushing, Matthew J.
- 247-260 Assessing the Distributive Impact of a Revenue–Neutral Shift From a Uniform Property Tax to a Two-Rate Property Tax With a Uniform Credit
by England, Richard W. & Zhao, Min Qiang
- 263-274 Comment on Desai and Hines, "Old Rules and New Realities: Corporate Tax Policy in a Global Setting"
by Grubert, Harry
- 275-278 Reply to Grubert
by Desai, Mihir A. & Hines, James R. Jr.
- 281-302 The Economic Winners and Losers of Legalized Gambling
by Kearney, Melissa Schettini
- 303-324 Casino Taxation in the United States
by Anderson, John E.
March 2005, Volume 58, Issue 1
- 5-26 The Supplemental Security Income Program and Incentives to Claim Social Security Retirement Early
by Powers, Elizabeth T. & Neumark, David
- 27-49 Retirement Effects of Proposals by the President's Commission to Strengthen Social Security
by Gustman, Alan L. & Steinmeier, Thomas L.
- 51-76 Multiple Modes of Tax Evasion: Theory and Evidence
by Martinez-Vazquez, Jorge & Rider, Mark
- 77-92 A New Approach to Taxing Financial Intermediation Services Under a Value–Added Tax
by Zee, Howell H.
- 93-112 On the Determinants of Subnational Tax Progressivity in the U.S
by Chernick, Howard
- 115-138 The Disappearing State Corporate Income Tax
by Cornia, Gary & Edmiston, Kelly D. & Sjoquist, David L. & Wallace, Sally
- 139-159 How Should a Subnational Corporate Income Tax on Multistate Businesses Be Structured?
by Fox, William F. & Murray, Matthew N. & Luna, LeAnn
December 2004, Volume 57, Issue 4
- 785-804 The Bond Market and Fiscal Institutions: Have Budget Stabilization Funds Reduced State Borrowing Costs?
by Wagner, Gary A.
- 805-828 Effective Tax Rate Changes and Earnings Stripping Following Corporate Inversion
by Seida, Jim A. & Wempe, William F.
- 829-846 Marriage Penalties in Public Programs: Social Security's Child–in–Care Widow(er) Benefits
by Brien, Michael J. & Dickert-Conlin, Stacy & Weaver, David A.
- 847-861 Taxation and the Demand for Gambling: New Evidence From the United Kingdom
by Paton, David & Siegel, Donald S. & Williams, Leighton Vaughan
- 863-873 Inefficiencies of Bilateral Advanced Pricing Agreements (BAPA) in Taxing Multinational Companies
by Tomohara, Akinori
- 877-899 The Economics of Corporate Tax Selfishness
by Slemrod, Joel
- 903-923 The Corporate Tax: Where Has It Been and Where Is It Going?
by Gravelle, Jane G.
- 925-936 The Tax Shelter Problem
by Bankman, Joseph
- 937-960 Old Rules and New Realities: Corporate Tax Policy in a Global Setting
by Desai, Mihir A. & Hines, James R. Jr.
September 2004, Volume 57, Issue 3
- 513-523 Where Did the Revenues Go? Or What Goes Up…
by Weiner, David
- 525-545 The Persistence of Individual and Corporate Capital Gains and Losses
by Bull, Nicholas & Cilke, James & Giosa, Christopher P. & Larson, C. Erik
- 547-557 Budget Rules
by Penner, Rudolph G. & Steuerle, C. Eugene
- 559-570 History and Evaluation of the Unfunded Mandates Reform Act
by Gullo, Theresa
- 571-588 Is No Child Left Behind an Un (Or Under) Funded Federal Mandate? Evidence From Texas
by Imazeki, Jennifer & Reschovsky, Andrew
- 589-597 Jousting With Rent Seekers: Bruce Davie and Tax–Exempt Bonds
by Zimmerman, Dennis
- 599-611 The Costs of State-Sponsored Terrorism: The Example of the Barbary Pirates
by Woodward, G. Thomas
- 613-637 Searching for Structure in the Federal Excise Tax System: An Excise Tax Expenditure Budget
by Oldenski, Lindsay
- 639-670 Deferring Income in Employer–Sponsored Retirement Plans: The Dynamics of Participant Contributions
by Smith, Karen E. & Johnson, Richard W. & Muller, Leslie A.
- 671-701 Distributional Effects of Defined Contribution Plans and Individual Retirement Arrangements
by Burman, Leonard E. & Gale, William G. & Hall, Matthew & Orszag, Peter R.
- 703-727 Pension Reform and Saving
by Bosworth, Barry & Burtless, Gary
- 729-737 Corporate Tax Avoidance and the Properties of Corporate Earnings
by Plesko, George A.
- 739-756 Lost in Translation: Detecting Tax Shelter Activity in Financial Statements
by McGill, Gary A. & Outslay, Edmund
- 757-772 The Evolving Schedule M–3: A New Era of Corporate Show and Tell?
by Boynton, Charles & Mills, Lillian
- 773-777 Issues in International Tax Policy
by Gravelle, Jane G.
June 2004, Volume 57, Issue 2
- 163-178 Interstate Competition and State Lottery Revenues
by Tosun, Mehmet Serkan & Skidmore, Mark
- 179-187 Are All Lotteries Regressive? Evidence From the Powerball
by Oster, Emily
- 189-207 An Empirical Examination of the Impact of College Financial Aid on Family Savings
by Monks, James
- 209-227 Audit Selection and Firm Compliance With a Broad-Based Sales Tax
by Alm, James & Blackwell, Calvin & McKee, Michael
- 229-243 Taxation and Risk–Taking With Multiple Tax Rates
by Weisbach, David A.
- 247-272 The Institutions of Federalism: Toward an Analytical Framework
by Wildasin, David E.
- 275-298 Plan Design and 401(K) Savings Outcomes
by Choi, James J. & Laibson, David & Madrian, Brigitte C.
- 299-313 Company Stock in Pension Funds
by Even, William E. & Macpherson, David
- 315-328 Cash Balance Plans: What Do They Mean for Retirement Security?
by Johnson, Richard W. & Uccello, Cori E.
- 329-339 Pension Plan Choice in the Public Sector: The Case of Michigan State Employees
by Papke, Leslie E.
- 359-383 Who Benefits From the Education Saving Incentives? Income, Educational Expectations and the Value of the 529 and Coverdell
by Dynarski, Susan
- 385-406 Employee Stock Purchase Plans
by Engelhardt, Gary V. & Madrian, Brigitte C.
- 407-427 The Alternative Minimum Tax and Effective Marginal Tax Rates
by Feenberg, Daniel R. & Poterba, James M.
- 429-444 Estate and Gift Tax Incentives and Inter Vivos Giving
by Joulfaian, David & McGarry, Kathleen
- 445-487 Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns
by Kopczuk, Wojciech & Saez, Emmanuel
- 489-512 Valuing Assets in Retirement Saving Accounts
by Poterba, James M.
March 2004, Volume 57, Issue 1
- 7-23 The Use of an Econometric Model for Estimating Aggregate Levels of Property Tax Assessment Within Local Jurisdictions
by Ihlanfeldt, Keith R.
- 25-43 Errors–in–Variables and Estimated Income and Price Elasticities of Charitable Giving
by Joulfaian, David & Rider, Mark
- 45-65 Macroeconomic Implications of the Earned Income Tax Credit
by Edwards, Ryan D.
- 67-88 Charitable Giving and Charitable Gambling: An Empirical Investigation
by Apinunmahakul, Amornrat & Devlin, Rose Anne
- 89-107 Do Foreign Multinationals’ Tax Incentives Influence Their U.S. Income Reporting and Debt Policy?
by Mills, Lillian F. & Newberry, Kaye J.
- 111-132 The 2002 Downturn in State Revenues: A Comparative Review and Analysis
by Giertz, J. Fred & Giertz, Seth H.
- 133-145 State Revenue Cyclicality
by Dye, Richard F.
- 147-158 Institutions, Tax Structure and State–Local Fiscal Stress
by Edgerton, Jesse & Haughwout, Andrew F. & Rosen, Rae
December 2003, Volume 56, Issue 4
- 725-738 The Work Opportunity and Welfare–to–Work Tax Credits: Participation Rates Among Eligible Workers
by Hamersma, Sarah
- 739-753 Evidence on the Incidence of Residential Property Taxes Across Households
by Plummer, Elizabeth
- 755-773 Does the Social Security Earnings Test Affect Labor Supply and Benefits Receipt?
by Gruber, Jonathan & Orszag, Peter
- 775-787 Coveting Thy Neighbors' Taxation
by Rork, Jonathan C.
- 789-799 Nonprofit Taxable Activities, Production Complementarities, and Joint Cost Allocations
by Yetman, Robert J.
- 803-830 Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives
by Lenter, David & Slemrod, Joel & Shackelford, Douglas A.
- 831-863 What Can We Infer About a Firm’s Taxable Income From Its Financial Statements?
by Hanlon, Michelle
- 865-893 Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income
by Mills, Lillian F. & Plesko, George A.
September 2003, Volume 56, Issue 3
- 447-462 Issues in Analyzing the Macroeconomic Effects of Tax Policy
by Diamond, John W. & Moomau, Pamela H.
- 463-485 Economic Effects of Sustained Budget Deficits
by Gale, William G. & Orszag, Peter R.
- 487-502 Evaluating International Tax Reform
by Desai, Mihir A. & Hines, James R. Jr.
- 503-512 Royalties for Intracompany Sales of Fancy Trademarked Cheese
by Clauser, Laura
- 513-533 Hedging Employee Stock Options, Corporate Taxes, and Debt
by Amromin, Gene & Liang, Nellie
- 535-554 Piling on Problems: How Federal Policies Affect State Fiscal Conditions
by Lav, Iris J.
- 555-566 The California Budget Crisis: Factors Leading to the Current Budget Deficit and a Discussion of Certain Proposed Solutions
by Spilberg, Phil & Alexander, Lori
- 567-577 Changing Red to Black: Deficit Closing Alchemy
by Petersen, John E.
- 579-594 Public Funds and Private Capital Markets: The Investment Practices and Performance of State and Local Pension Funds
by Coronado, Julie L. & Engen, Eric M. & Knight, Brian
- 595-612 What Explains Early Withdrawals From Retirement Accounts? Evidence From a Panel of Taxpayers
by Amromin, Gene & Smith, Paul
- 613-627 Is the Tax Expenditure Concept Still Relevant?
by Burman, Leonard E.
- 629-651 The Effect of Dividend Tax Relief on Investment Incentives
by Carroll, Robert & Hassett, Kevin A. & Mackie, James B. III
- 653-672 Effects of Dividend Relief on Economic Growth, the Stock Market, and Corporate Tax Preferences
by Gravelle, Jane G.
- 673-688 Estimating the Compliance Cost of the U.S. Individual Income Tax
by Guyton, John L. & O'Hare, John F. & Stavrianos, Michael P. & Toder, Eric J.
- 689-700 IRS’s Comprehensive Approach to Compliance Measurement
by Brown, Robert E. & Mazur, Mark J.
- 701-718 Whose Child Is It Anyway? Simplifying the Definition of a Child
by Holtzblatt, Janet & McCubbin, Janet
June 2003, Volume 56, Issue 2
- 303-317 Possibility, Impossibility, and History in the Origins of the Marriage Tax
by Berliant, Marcus & Rothstein, Paul
- 319-336 Cost-Benefit Analysis and the Distributional Consequences of Government Projects
by Yitzhaki, Shlomo
- 337-353 Observed Relationships Between Economic and Technical Receipts Revisions in Federal Budget Projections
by Kitchen, John
- 355-371 Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens?
by Gupta, Sanjay & Mills, Lillian F.
- 373-383 Measuring the Performance of Chile’s Tax Administration
by Serra, Pablo
- 387-414 What Can Be (And What Has Been) Learned From General Equilibrium Simulation Models of School Finance?
by Nechyba, Thomas J.
- 415-438 The Contribution of Administrative and Experimental Data to Education Policy Research
by Loeb, Susanna & Strunk, Katharine
March 2003, Volume 56, Issue 1
- 7-26 Do States Choose Their Mix of Taxes to Minimize Employment Losses?
by Harden, J. William & Hoyt, William H.
- 27-43 Sustainable Social Security: What Would It Cost?
by Lee, Ronald & Yamagata, Hisashi
- 45-60 The Effect of Personal Property Tax Repeal on Pennsylvania’s Real Estate Tax Growth and Stability
by Stine, William F.
- 61-79 Fiscal Federalism and Welfare Policy: The Role of States in the Growth of Child SSI
by Kubik, Jeffrey D.
- 81-90 Confidence Intervals for the Suits Index
by Anderson, John E. & Roy, Atrayee Ghosh & Shoemaker, Paul A.
- 91-106 Environmental Regulatory Competition: A Status Report and Some New Evidence
by Levinson, Arik
- 107-122 Letting States Do the Dirty Work: State Responsibility for Federal Environmental Regulation
by Sigman, Hilary
- 123-138 Solving Environmental Problems With Regional Decision-Making: A Case Study of Ground-Level Ozone
by Dinan, Terry & Tawil, Natalie
- 145-151 Tax From Any Angle: Reflections on Multi-Disciplinary Tax Research
by Slemrod, Joel
- 153-165 Investment Subsidies and Wages in Capital Goods Industries: To the Workers Go the Spoils?
by Goolsbee, Austan
- 167-195 Frictions and Tax-Motivated Hedging: An Empirical Exploration of Publicly-Traded Exchangeable Securities
by Gentry, William M. & Schizer, David M.
- 197-219 "What's Come to Perfection Perishes*": Adjusting Capital Gains Taxation in Italy
by Alworth, Julian & Arachi, Giampaolo & Hamaui, Rony
- 221-242 Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location
by Grubert, Harry
- 243-258 The Effect of Nonprofits' Taxable Activities on the Supply of Private Donations
by Yetman, Michelle H. & Yetman, Robert J.
- 259-270 How Prevalent Is Tax Arbitrage? Evidence From the Market for Municipal Bonds
by Erickson, Merle & Goolsbee, Austan & Maydew, Edward
- 271-296 Mutual Fund Capital Gain Distributions and the Tax Reform Act of 1997
by Plancich, Stephanie
December 2002, Volume 55, Issue 4
- 665-685 Pre-Retirement Lump-Sum Pension Distributions and Retirement Income Security: Evidence From the Health and Retirement Study
by Engelhardt, Gary V.
- 687-702 Does the Median Voter Consume Too Much Water? Analyzing the Redistributive Role of Residential Water Bills
by Timmins, Christopher
- 703-721 Evidence on Subsequent Filing From the State of Michigan’s Income Tax Amnesty
by Christian, Charles W. & Gupta, Sanjay & Young, James C.
- 723-742 State and Local Government Choices in Fiscal Redistribution
by Bahl, Roy & Martinez-Vazquez, Jorge & Wallace, Sally
- 743-753 Charitable Giving in Transition Economies: Evidence From Russia
by Brooks, Arthur C.
- 755-770 Popular Substitution Effects: Excess Burden Estimates for General Sales Taxes
by Hawkins, Richard R.
- 771-788 What Every Public Finance Economist Needs to Know About Health Economics: Recent Advances and Unresolved Questions
by Glied, Sherry A. & Remler, Dahlia K.
- 789-827 Public Policy and the U.S. Health Insurance Market: Direct and Indirect Provision of Insurance
by McGarry, Kathleen
September 2002, Volume 55, Issue 3
- 357-386 Short-Run Effects of Fiscal Policy With Forward-Looking Financial Markets
by Elmendorf, Douglas W. & Reifschneider, David L.
- 387-407 The Bush Tax Cut and National Saving
by Auerbach, Alan J.
- 409-440 Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions
by Desai, Mihir A. & Hines, James R. Jr.
- 441-456 Taxes and Organizational Form: The Case of REIT Spin-Offs
by Goolsbee, Austan & Maydew, Edward
- 457-466 The Effects of Temporary Partial Expensing on Investment Incentives in the United States
by Cohen, Darrel S. & Hansen, Dorthe-Pernille & Hassett, Kevin A.
- 467-489 Are State and Local Revenue Systems Becoming Obsolete?
by Tannenwald, Robert
- 491-508 State Corporate Tax Revenue Trends: Causes and Possible Solutions
by Fox, William F. & Luna, LeAnn
- 509-538 Choice Complexity in Tax Benefits for Higher Education
by Davis, Albert J.
- 539-553 Complexity in Retirement Savings Policy
by Smith, Paul A.
- 555-596 The Individual AMT: Problems and Potential Solutions
by Burman, Leonard E. & Gale, William G. & Rohaly, Jeffrey & Harris, Benjamin H.
- 597-616 Nature or Nurture: Why Do 401(K) Participants Save Differently Than Other Workers?
by Pence, Karen M.
- 617-645 Federal Tax Policy, Employer Matching, and 401(K) Saving: Evidence From HRS W-2 Records
by Cunningham, Christopher R. & Engelhardt, Gary V.
- 647-657 Federal Terrorism Risk Insurance
by Brown, Jeffrey R. & Kroszner, Randall S. & Jenn, Brian H.
June 2002, Volume 55, Issue 2
- 199-221 Distributional Effects of Carbon AllowanceTrading: How Government Decisions Determine Winners and Losers
by Dinan, Terry & Rogers, Diane Lim
- 223-238 Who Pays and Who Benefits? Examining the Distributional Consequences of the Georgia Lottery for Education
by Rubenstein, Ross & Scafidi, Benjamin
- 239-262 Strategic Apportionment of the State Corporate Income Tax: An Applied General Equilibrium Analysis
by Edmiston, Kelly D.
- 263-280 Do State Economic Development Incentives Create Jobs? An Analysis of State Employment Tax Credits
by Faulk, Dagney
- 281-291 Should Financial Services Be Taxed Under a Consumption Tax? Probably
by Rousslang, Donald J.
- 293-337 Unfinished Business of the 1986 Tax Reform Act: An Effective Tax Rate Analysis of Current Issues in theTaxation of Capital Income
by Mackie, James B. III
- 339-355 Corporate Taxation, Capital Formation,and the Substitution Elasticity Between Labor and Capital
by Chirinko, Robert S.
March 2002, Volume 55, Issue 1
- 5-24 Taxes and Entrepreneurial Endurance: Evidence From the Self-Employed
by Bruce, Donald
- 25-40 EITC and Marriage
by Dickert-Conlin, Stacy & Houser, Scott
- 41-56 Telecommunications Tax Design: The Role of a Preexisting Labor Tax Distortion
by Lee, Fitzroy A.
- 57-73 Alcohol Taxes and Beverage Prices
by Young, Douglas J & Bieli´nska-Kwapisz, Agnieszka
- 75-88 Complexity and Compliance: An Empirical Investigation
by Forest, Adam & Sheffrin, Steven M.
- 89-117 The Economic Growth and Tax Relief Reconciliation Act of 2001: Overview and Assessment of Effects on Taxpayers
by Kiefer, Donald W. & Carroll, Robert & Holtzblatt, Janet & Lerman, Allen
- 119-131 Marginal Tax Rate Cuts and the Public Tax Debate
by Calomiris, Charles W. & Hassett, Kevin A.
- 133-186 An Economic Evaluation of the Economic Growth and Tax Relief Reconciliation Act of 2001
by Gale, William G. & Potter, Samara R.
December 2001, Volume 54, Issue 4
- 707-723 Tax Policy and Charitable Contributions of Money
by Tiehen, Laura
- 725-740 Taxes and Voluntary Contributions: Evidence From State Tax Form Check-Off Programs
by Newsome, Michael A. & Blomquist, Glenn C. & Romain, Wendy S.
- 741-756 The Effect of Tax-Exempt Out-of-Pocket Premiums on Health Plan Choice
by Dowd, Bryan & Feldman, Roger & Maciejewski, Matthew & Pauly, Mark V.
- 757-762 Preferential Regimes Can Make Tax Competition Less Harmful
by Keen, Michael
- 763-770 Tanzi (1987): A Retrospective
by Wunder, Haroldene F.
- 771-786 Structuring an Exemption System for Foreign Income of U.S. Corporations
by Graetz, Michael J. & Oosterhuis, Paul W.
- 787-809 Where Will They Go if We Go Territorial? Dividend Exemption and the Location Decisions of U.S. Multinational Corporations
by Altshuler, Rosanne & Grubert, Harry
- 811-827 Enacting Dividend Exemption and Tax Revenue
by Grubert, Harry
- 829-851 Repatriation Taxes and Dividend Distortions
by Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr.
September 2001, Volume 54, Issue 3
- 427-432 The 2001 Tax Legislation From a Long-Term Perspective
by Steuerle, C. Eugene
- 433-453 Taxes and Charitable Giving
by Greene, Pamela & McClelland, Robert
- 455-472 Tax Reductions, Tax Changes, and the Marriage Penalty
by Whittington, Leslie A. & Alm, James
- 473-493 First, Do No Harm: Designing Tax Incentives for Health Insurance
by Burman, Leonard E. & Gruber, Amelia
- 495-506 Total Corporate Taxation: "Hidden," Above-the-Line, Non-Income Taxes
by Christensen, Kevin & Cline, Robert & Neubig, Tom
- 507-512 Fiscal Competition or Harmonization? Some Reflections
by Oates, Wallace E.
- 513-526 Whither Tax Depreciation?
by Gravelle, Jane G.
- 527-539 Financing New School Construction and Modernization: Evidence From California
by Brunner, Eric J. & Rueben, Kim
- 541-556 State Policy Under Devolution: Redistribution and Centralization
by Warner, Mildred
- 557-567 Sales Tax Incentives for Economic Development: Why Shouldn't Production Exemptions Be General?
by Mikesell, John L.
- 569-578 Wealth Transfer Tax Repeal: Some Thoughts on Policy and Planning
by Blattmachr, Jonathan G. & Gans, Mitchell M.
- 579-612 Restructuring Estate and Gift Taxes
by Sawyers, Roby B.
- 613-627 Rhetoric and Economics in the Estate Tax Debate
by Gale, William G. & Slemrod, Joel
- 629-643 Choosing Between an Income Tax and a Wealth Transfer Tax
by Joulfaian, David
- 645-668 Social Insecurity? The Effects of Equity Investments on Social Security Finances
by Harris, Amy Rehder & Meyerson, Noah & Smith, Joel
- 669-688 Who Takes Advantage of Tax-Deferred Savings Programs? Evidence From Federal Income Tax Data
by Joulfaian, David & Richardson, David
- 689-702 The Taxation of Retirement Saving: Choosing Between Front-Loaded and Back-Loaded Options
by Burman, Leonard E. & Gale, William G. & Weiner, David
June 2001, Volume 54, Issue 2
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