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Content
September 2015, Volume 68, Issue 3
June 2015, Volume 68, Issue 2
March 2015, Volume 68, Issue 1
December 2014, Volume 67, Issue 4
September 2014, Volume 67, Issue 3
June 2014, Volume 67, Issue 2
March 2014, Volume 67, Issue 1
December 2013, Volume 66, Issue 4
September 2013, Volume 66, Issue 3
June 2013, Volume 66, Issue 3
June 2013, Volume 66, Issue 2
March 2013, Volume 66, Issue 1
- 7-32 Fiscal Illusion From Property Reassessment? An Empirical Test of the Residual View
by Ross, Justin M. & Yan, Wenli
- 33-62 State Earned Income Tax Credits and Participation in Regular and Informal Work
by Gunter, Samara
- 63-95 Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data
by Buettner, Thiess & Wamser, Georg
- 97-115 Revenue Decentralization, the Local Income Tax Deduction, and the Provision of Public Goods
by Hatfield, John William
- 117-148 Tax Limit Repeal and School Spending
by Nguyen-Hoang, Phuong
- 151-184 Who Pays the Corporate Tax in a Global Economy?
by Clausing, Kimberly A.
- 185-214 Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis
by Gravelle, Jennifer
- 215-237 Measuring the Burden of the Corporate Income Tax Under Imperfect Competition
by Liu, Li & Altshuler, Rosanne
- 239-262 Distributing the Corporate Income Tax: Revised U.S. Treasury Methodology
by Cronin, Julie Anne & Lin, Emily Y. & Power, Laura & Cooper, Michael
December 2012, Volume 65, Issue 4
- 739-758 Effects of Adjusting Distribution Tables for Family Size
by Cronin, Julie-Anne & DeFilippes, Portia & Lin, Emily Y.
- 759-782 How Marginal Tax Rates Affect Families at Various Levels of Poverty
by Maag, Elaine & Steuerle, C. Eugene & Chakravarti, Ritadhi & Quakenbush, Caleb
- 783-806 The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization
by Stevenson, Adam
- 807-826 Marriage and Taxes: What Can We Learn From Tax Returns Filed by Cohabiting Couples?
by Lin, Emily Y. & Tong, Patricia K.
- 827-840 Heterogeneity in the Tax Responses of Personal Capital Gains Realizations
by Dowd, Tim & McClelland, Robert & Muthitacharoen, Athiphat
- 841-862 Effective Tax Rates and Measures of Business Size
by Moore, Kevin B.
- 863-887 Effects of Public Policies on the Disposition of Pre-Retirement Lump-Sum Distributions: Rational and Behavioral Influences
by Burman, Leonard E. & Coe, Norma B. & Dworsky, Michael & Gale, William G.
- 889-898 Chief Counsel’s Subtle Impact on Revenue: Regulations, Litigation, and Administrative Guidance
by Mann, Roberta
- 899-915 What Do Courts Have to Do With It?: The Judiciary’s Role in Making Federal Tax Law
by Lederman, Leandra
- 917-932 The Impact of Agency Procedures and Judicial Review on Tax Reform
by Aprill, Ellen P.
- 933-959 Reconciling Global Financial Reporting With Domestic Taxation
by Bokulic, Caitlin & Henry, Erin & Plesko, George A.
- 961-984 Through a Glass Darkly: What Can We Learn About a U.S. Multinational Corporation’s International Operations From Its Financial Statement Disclosures?
by Donohoe, Michael P. & McGill, Gary A. & Outslay, Edmund
- 985-1010 State Tax Rankings: What Do They and Don’t They Tell Us?
by Anderson, John E.
- 1011-1021 Property Tax Incentive Pitfalls
by Kenyon, Daphne A. & Langley, Adam H. & Paquin, Bethany P.
- 1023-1041 The Effect of Sales Taxes on Employment: New Evidence From Cross-Border Panel Data Analysis
by Thompson, Jeffrey P. & Rohlin, Shawn M.
- 1043-1068 The Genesis of Senior Income Tax Breaks
by Conway, Karen Smith & Rork, Jonathan C.
- 1069-1092 Migration Elasticities, Fiscal Federalism, and the Ability of States to Redistribute Income
by Giertz, Seth H. & Tosun, Mehmet S.
September 2012, Volume 65, Issue 3
- 493-527 Cross-Country Comparisons of Corporate Income Taxes
by Markle, Kevin S. & Shackelford, Douglas A.
- 529-562 Fast Money? The Contribution of State Tax Amnesties to Public Revenue Systems
by Mikesell, John L. & Ross, Justin M.
- 563-594 The Impact of Tax Cuts on Economic Growth: Evidence From the Canadian Provinces
by Ferede, Ergete & Dahlby, Bev
- 595-627 Do Tax Sensitive Investors Liquidate Appreciated Shares After a Capital Gains Tax Rate Reduction?
by Chyz, James A. & Li, Oliver Zhen
- 629-651 Estimating Local Redistribution Through Property-Tax-Funded Public School Systems
by Kurban, Haydar & Gallagher, Ryan M. & Persky, Joseph J.
- 655-683 The Mirrlees Review: A Proposal for Systematic Tax Reform
by Mirrlees, James & Adam, Stuart & Besley, Tim & Blundell, Richard & Bond, Stephen & Chote, Robert & Malcolm, Gammie & Johnson, Paul & Myles, Gareth & Poterba, James
- 685-708 The Mirrlees Review: A U.S. Perspective
by Auerbach, Alan J.
- 709-730 Issues in the Design of Taxes on Corporate Profit
by Devereux, Michael P.
June 2012, Volume 65, Issue 2
- 247-281 Foreign Taxes and the Growing Share of U.S. Multinational Company Income Abroad: Profits, Not Sales, Are Being Globalized
by Grubert, Harry
- 283-311 The Effect of Recent Tax Changes on Tax-Preferred Saving Behavior
by Heim, Bradley T. & Lurie, Ithai Z.
- 313-356 No Country for Old Men (Or Women) — Do State Tax Policies Drive Away the Elderly?
by Conway, Karen Smith & Rork, Jonathan C.
- 357-385 Transition Strategies in Enacting Fundamental Tax Reform
by Keuschnigg, Christian & Keuschnigg, Mirela
- 387-415 Strategic Fiscal Interdependence: County and Municipal Adoptions of Local Option Sales Taxes
by Burge, Gregory S. & Piper, Brian
- 419-452 The so2 Allowance-Trading System and the Clean Air Act Amendments of 1990: Reflections on 20 Years of Policy Innovation
by Chan, Gabriel & Stavins, Robert & Stowe, Robert & Sweeney, Richard
- 453-473 Should Environmental Taxes Be Precautionary?
by Weisbach, David A.
March 2012, Volume 65, Issue 1
- 7-32 A "Second Opinion" on the Economic Health of the American Middle Class
by Burkhauser, Richard V. & Larrimore, Jeff & Simon, Kosali I.
- 33-57 Behavioral Responses to Taxpayer Audits: Evidence From Random Taxpayer Inquiries
by Gemmell, Norman & Ratto, Marisa
- 59-89 Tax Preferences for Higher Education and Adult College Enrollment
by LaLumia, Sara
- 91-116 Subsidizing Charitable Contributions With a Match Instead of a Deduction: What Happens to Donations and Compliance?
by Blumenthal, Marsha & Kalambokidis, Laura & Turk, Alex
- 118-150 Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence From German Corporate Tax Return Data
by Dwenger, Nadja & Steiner, Viktor
- 153-179 For-Profit Higher Education: An Assessment of Costs and Benefits
by Cellini, Stephanie Riegg
- 181-210 What Explains Trends in Labor Supply Among U.S. Undergraduates?
by Scott-Clayton, Judith
- 211-234 Student Aid Simplification: Looking Back and Looking Ahead
by Dynarski, Susan & Wiederspan, Mark
December 2011, Volume 64, Issue 4
- 923-941 Corporate Tax Reform: A Macroeconomic Perspective
by Bull, Nicholas & Dowd, Tim & Moomau, Pamela
- 943-948 The Federal Estate and Gift Tax: A Case Study in Uncertainty
by Kaufman, Beth Shapiro
- 949-975 How Would Small Business Owners Fare Under a Business Entity Tax?
by Knittel, Matthew J. & Nelson, Susan C.
- 977-1000 The Distributional and Revenue Consequences of Reforming the Mortgage Interest Deduction
by Cole, Adam J. & Gee, Geoffrey & Turner, Nicholas
- 1001-1024 Re-Thinking the Deduction for Charitable Contributions: Evaluating the Effects of Deficit-Reduction Proposals
by Cordes, Joseph J.
- 1025-1038 Long-Run Changes in Tax Expenditures on 401(K)-Type Retirement Plans
by Lurie, Ithai Z. & Ramnath, Shanthi P.
- 1039-1053 Reducing Depreciation Allowances to Finance a Lower Corporate Tax Rate
by Gravelle, Jane G.
- 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
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