National Tax Association
National Tax Journal
December 2011, Volume 64, Issue 4
- 1055-1082 Tax Policy and the Efficiency of U.S. Direct Investment Abroad
by Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr.
September 2011, Volume 64, Issue 3
- 759-794 School District Responses to Matching Aid Programs for Capital Facilities: A Case Study of New York’s Building Aid Program
by Wang, Wen & Duncombe, William D. & Yinger, John M.
- 795-816 The Effect of Tax Preferences on Health Spending
by Cogan, John F. & Hubbard, R. Glenn & Kessler, Daniel P.
- 817-838 The Effects of Taxation on the Location Decision of Multinational Firms: M&a Versus Greenfield Investments
by Hebous, Shafik & Ruf, Martin & Weichenrieder, Alfons J.
- 839-861 The Effect of Tax-Based Federal Student Aid on College Enrollment
by Turner, Nicholas
- 863-889 “Clean and Safe” for All? The Interaction Betweeen Business Improvement Districts and Local Government in the Provision of Public Goods
by Meltzer, Rachel
- 893-908 The Impacts of the Affordable Care Act: How Reasonable Are the Projections?
by Gruber, Jonathan
June 2011, Volume 64, Issue 2
- 225-254 Strategic Consolidation Under Formula Apportionment
by Buettner, Thiess & Riedel, Nadine & Runkel, Marco
- 255-283 Millionaire Migration and State Taxation of Top Incomes: Evidence From a Natural Experiment
by Young, Cristobal & Varner, Charles
- 285-322 Structural Change in the Research and Experimentation Tax Credit: Success or Failure?
by Gupta, Sanjay & Hwang, Yuhchang & Schmidt, Andrew P.
- 323-351 The Effect of Taxes on Taxable Earnings: Evidence From the 2001 and Related U.S. Federal Tax Acts
by Singleton, Perry
- 353-379 (Uncontrolled) Aggregate Shocks or Vertical Tax Interdependence? Evidence From Gasoline and Cigarettes
by Esteller-Moré, Alejandro & Rizzo, Leonzio
- 385-414 Social Security Reconsidered
by Aaron, Henry J.
- 415-428 Fixing Social Security — What Would Bismarck Do?
by Kotlikoff, Laurence J.
- 429-449 How Well Are Social Security Recipients Protected From Inflation?
by Goda, Gopi Shah & Shoven, John B. & Slavov, Sita Nataraj
- 451-457 Introduction: Economic Analysis of Tax Expenditures
by Poterba, James M.
- 459-489 Reconsidering Tax Expenditure Estimation
by Altshuler, Rosanne & Dietz, Robert
- 491-510 Income Versus Consumption Tax Baselines for Tax Expenditures
by Carroll, Robert & Joulfaian, David & Mackie, James
- 511-530 The Tax Exclusion for Employer-Sponsored Health Insurance
by Gruber, Jonathan
- 531-564 Revenue Costs and Incentive Effects of the Mortgage Interest Deduction for Owner-Occupied Housing
by Poterba, James M. & Sinai, Todd
- 565-590 Assessing the Federal Deduction for State and Local Tax Payments
by Metcalf, Gilbert E.
- 591-613 Portfolio Substitution and the Revenue Cost of the Federal Income Tax Exemption for State and Local Government Bonds
by Poterba, James M. & Verdugo, Arturo Ramírez
- 615-650 How Does Charitable Giving Respond to Incentives and Income? New Estimates From Panel Data
by Bakija, Jon & Heim, Bradley T.
- 651-687 Tax Expenditures for Noncash Charitable Contributions
by Ackerman, Deena & Auten, Gerald
- 689-729 Redistribution and Tax Expenditures: The Earned Income Tax Credit
by Eissa, Nada & Hoynes, Hilary
- 731-751 U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s
by Susan J. Guthrie & Hines, James R. Jr.
March 2011, Volume 64, Issue 1
- 8-25 Do Caps on Increases in Assessed Values Create a Lock-in Effect? Evidence From Florida’s Amendment One
by Ihlanfeldt, Keith R.
- 27-57 Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes
by Poterba, James M. & Rao, Nirupama S. & Seidman, Jeri K.
- 59-84 On Estimating Marginal Tax Rates for U.S. States
by Reed, W. Robert & Rogers, Cynthia L & Skidmore, Mark
- 85-104 The Effects of Preferential Vat Rates Near International Borders: Evidence From Mexico
by Davis, Lucas W.
- 105-134 Tax Planning by Mutual Funds: Evidence From Changes in the Capital Gains Tax Rate
by Chen, Feng & Kraft, Arthur & Weiss, Ira
- 141-163 Increasing Choice in the Market for Schools: Recent Reforms and Their Effects on Student Achievement
by Loeb, Susanna & Valant, Jon & Kasman, Matt
- 165-192 Teacher Compensation Systems in the United States K-12 Public School System
by Podgursky, Michael & Springer, Matthew
- 193-218 The Impact of Facilities on the Cost of Education
by Gronberg, Timothy J. & Jansen, Dennis W. & Taylor, Lori L.
December 2010, Volume 63, Issue 4
- 623-633 Corporate Tax Policy for the 21st Century
by Merrill, Peter R.
- 635-658 Testing Behavioral Public Economics Theories in the Laboratory
by Alm, James
- 659-679 Will Health Insurance Mandates Increase Coverage?Synthesizing Perspectives From Health, Tax, Andbehavioral Economics
by Auerbach, David & Holtzblatt, Janet & Jacobs, Paul & Minicozzi, Alexandra & Moomau, Pamela & White, Chapin
- 681-694 (Mis-)Using the Tax System to Subsidizehealth Spending
by Antos, Joseph R.
- 695-707 The Impact of Repealing the Exclusion for Employer-Sponsored Insurance
by Gillette, Robert & Hunter, Gillian & Lurie, Ithai Z. & Siegel, Jonathan & Silverstein, Gerald
- 709-721 Rethinking Foreign Tax Creditability
by Shaviro, Daniel N.
- 723-740 Do Strong Fences Make Strong Neighbors?
by Desai, Mihir A. & Dharmapala, Dhammika
- 741-763 Should Tax Policy Target Multinational Firm Headquarters?
by Clausing, Kimberly A.
- 765-780 Simplicity: Considerations in Designing a Unified Child Credit
by Maag, Elaine
- 781-806 Taxation and the Financial Sector
by Shackelford, Douglas A. & Shaviro, Daniel N. & Slemrod, Joel
- 807-837 Institutions and Fiscal Sustainability
by Rose, Shanna
- 843-864 Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation
by Slemrod, Joel
- 865-901 Capital Mobility and Capital Tax Competition
by Zodrow, George R.
- 903-924 State Corporation Income Taxation: An Economic Perspective on Nexus
by Wildasin, David E.
- 925-944 Misalignment of Substantive and Enforcement Tax Jurisdiction in a Mobile Economy: Causes and Strategies for Realignment
by Swain, John A.
- 945-966 Base Mobility and State Personal Income Taxes
by Bruce, Donald & Fox, William F. & Yang, Zhou
- 967-993 Can Lower Tax Rates Be Bought? Business Rent-Seeking and Tax Competition Among U.S. States
by Chirinko, Robert S. & Wilsom, Daniel J.
- 995-1021 The Effects of State Tax Structure on Business Organizational Form
by Luna, LeAnn & Murray, Matthew N.
- 1023-1053 Mobility and Fiscal Imbalance
by Boadway, Robin & Tremblay, Jean-François
- 1055-1084 Mobility, Competition, and the Distributional Effects of Tax Evasion
by Alm, James & Sennoga, Edward B.
- 1085-1109 Inconsistent Transfer Prices and the Location of Mobile Capital
by De Waegenaere, Anja & Sansing, Richard
- 1111-1144 Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits
by Graham, John R. & Hanlon, Michelle & Shevlin, Terry
- 1145-1184 Formula Apportionment: Is It Better Than the Current System and Are There Better Alternatives?
by Altshuler, Rosanne & Grubert, Harry
September 2010, Volume 63, Issue 3
- 397-418 The Distribution of Income Tax Noncompliance
by Johns, Andrew & Slemrod, Joel
- 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
- 7-33 How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling
by Lovenheim, Michael F.
- 35-56 The Effect of Property Tax Limitations on Residential Private Governments: The Case of Proposition 13
by Cheung, Ron
- 57-80 The Robust Relationship Between Taxes and U.S. State Income Growth
by Reed, W. Robert
- 81-104 Do Redistributive State Taxes Reduce Inequality?
by Leigh, Andrew
- 105-127 Ex–Dividend Day Price and Volume: The Case of 2003 Dividend Tax Cut
by Zhang, Yi & Farrell, Kathleen A. & Brown, Todd A.
- 131-139 Effects of Taxes on Economic Behavior
by Feldstein, Martin
- 141-159 Understanding Uniformity and Diversity in State Corporate Income Taxes
by McLure, Charles E. Jr.
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.