National Tax Association
National Tax Journal
1990, Volume 43, Issue 2
- 143-53 Marginal Tax Rates and IRA Contributions
by Long, James E.
- 155-63 Tax Increment Financing: Municipal Adoption and Growth
by Anderson, John E.
- 165-73 Structure, Conduct, and Performance in the Local Public Sector
by Eberts, Randall W. & Gronberg, Timothy J.
- 175-87 Do Higher Property Tax Rates Increase the Market Share of Nonprofit Hospitals?
by Chang, Cyril F. & Tuckman, Howard P.
- 189-99 Tax Rates and Tax Evasion: Evidence from California Amnesty Data
by Crane, Steven E. & Nourzad, Farrokh
- 201-05 Utility Functions and Fiscal Illusion from Grants
by O'Brien, J. Patrick & Shieh, Yeung-Nan
- 207-15 Do Institutions Matter? An Empirical Note
by Duffy-Deno, Kevin T. & Dalenberg, Douglas R.
- 217-18 Measuring Government Performance: Comment
by Beck, John H.
1990, Volume 43, Issue 1
- 1-22 The Income Tax Treatment of the Family: An International Perspective
by Pechman, Joseph A. & Engelhardt, Gary V.
- 23-37 Amazing Grace: Tax Amnesties and Compliance
by Alm, James & McKee, Michael J. & Beck, William
- 75-94 Lock-In Effect Within a Simple Model of Corporate Stock Trading
by Kiefer, Donald W.
1989, Volume 42, Issue 4
- 405-11 An Establishment or an Oligarchy?
by Thurow, Lester C.
- 413-28 The Determinants of State Assistance to Central Cities
by Yinger, John & Ladd, Helen F.
- 429-39 Do State Revenue Forecasters Utilize Available Information
by Gentry, William M.
- 441-63 Differential Taxation of Capital Income: Another Look at the 1986 Tax Reform Act
by Gravelle, Jane G.
- 465-73 Did Serrano Cause Proposition 13?
by Fischel, William A.
- 475-85 Taxation of Capital Gains with Deferred Realization
by Coyne, Christopher & Fabozzi, Frank J. & Yaari, Uzi
- 487-94 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.
- 503-07 Rank Reversals and the Tax Elasticity of Capital Gain Realizations
by Slemrod, Joel
1989, Volume 42, Issue 3
- 215-18 The Budget Outlook and Federal Tax Policy
by Jones, James R.
- 219-32 Financing Long-Term Health Care for the Elderly
by Gravelle, Jane G. & Taylor, Jack
- 233-47 Resolving the Thrift Industry Crisis: A Public Finance Perspective
by Cordes, Joseph J. & Sullivan, Martin A.
- 249-59 Financing Child Care: Who Will Pay for the Kids?
by Reishus, David
- 261-71 The BALRM Approach to Transfer Pricing
by Frisch, Daniel J.
- 273-82 Corporate Debt: What Are the Issues and What Are the Choices
by Clark, Richard A. & Sunley, Emil M.
- 283-92 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.
- 301-13 Goring the Wrong Ox: A Defense of the Mortgage Interest Deduction
by Woodward, Susan E. & Weicher, John
- 315-22 Problems with Conventional Expenditure Tax Wisdom or State Policy Analysis with Sales and Excise Taxes and Problems with the Data
by Sanders, Hy
- 323-37 Using State Consumer Tax Credits for Achieving Equity
by Case, Bradford & Ebel, Robert D.
- 339-51 Addressing the Regressivity of the Value-Added Tax
by Carlson, George N. & Patrick, Melanie K.
- 353-74 Estimation and Interpretation of Capital Gains Realization Behavior: Evidence from Panel Data
by Auten, Gerald E. & Burman, Leonard E. & Randolph, William C.
- 375-89 Capital Gains Tax Policy Toward Entrepreneurship
by Poterba, James M.
- 391-401 Capital Gains Taxation and Tax Reform
by Auerbach, Alan J.
1989, Volume 42, Issue 2
- 103-21 Rules for Distributing a Free Government Service Among Areas of a City
by Shoup, Carl S.
- 123-38 Tax Policy and National Saving in the United States: A Survey
by Bovenberg, A. Lans
- 139-54 Horizontal Equity: Measures in Search of a Principle
by Kaplow, Louis
- 155-66 Alternative Transitions to a Consumption Tax
by McGee, M. Kevin
- 181-89 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
- 205-07 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 Reply to Murthy's Comment
by Young, Kan H.
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.
1988, Volume 41, Issue 4
- 453-66 A Dynamic Analysis of the Research and Experimentation Credit
by Altshuler, Rosanne
- 467-81 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.
- 503-23 City Taxes and Property Tax Bases
by Ladd, Helen F. & Bradbury, Katharine L.
- 525-42 Promises, Promises: The States' Experience with Income Tax Indexing
by Feenberg, Daniel R. & Rosen, Harvey S.
- 543-54 The Mexican Value-Added Tax (VAT): Methodology for Calculating the Base
by Aguirre, Carlos A. & Shome, Parthasarathi
- 555-60 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.
- 573-77 Some Preliminary Evidence on Tax-Exempt Municipal Leasing
by Swenson, Charles W.
- 579-81 Corporate Tax Evasion and Output Decisions of the Uncertain Monopolist
by Wang, Leonard F.S. & Conant, John L.
- 583-84 Tax Evasion and Monopoly Output Decisions: A Reply
by Kreutzer, David & Lee, Dwight R.
- 585-89 Taxation and IRA Participation: Re-examination and Confirmation
by Long, James E.
- 591-93 Taxation and IRA Participation: A Response to Long
by O'Neil, Cherie J. & Thompson, G. Rodney
- 595-98 Measuring Tax Revenue Stability with Implications for Stabilization Policy: A Note
by Braun, Bradley M.
1988, Volume 41, Issue 3
- 273-84 The Fall and Rise of the U.S. Corporate Tax Burden
by Amerkhail, Valerie L. & Spooner, Gillian M. & Sunley, Emil M.
- 285-90 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.
- 303-15 The 1986 Act: Tax Reform's Finest Hour or Death Throes of the Income Tax?
by McLure, Charles E. Jr.
- 317-25 U.S. Taxes and Trade Performance
by Mutti, Joseph & Grubert, Harry
- 327-40 U.S. Tax Reform 1981 and 1986: Impact on International Capital Markets and Capital Flows
by Sinn, Hans-Werner
- 341-42 Discussion of 'U.S. Taxes and Trade Performance'
by Gravelle, Jane G.
- 343-45 Comments on U.S. Tax Structures and Competitiveness
by Patrick, Robert J. Jr.
- 347-55 International Tax Competition: The Foreign Government Response in Canada and Other Countries
by Bossons, John
- 357-64 The Role of Consumption Taxes in Tax Reform Around the World
by Garber, Harry D.
- 365-66 Comments in Session on 'Foreign Reactions to U.S. Tax Reform'
by Musgrave, Peggy B.
- 369-80 Issues in Integration of Federal and Provincial Sales Taxes: A Canadian Perspective
by Poddar, Satya
- 381-89 The (Apparent) Demise of Sales Tax Deductibility: Issues for Analysis and Policy
by Wildasin, David E.
- 391-94 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.
- 411-13 Comments on the Taxation of Services Under State Sales Taxes
by Hamilton, Billy C.
- 415-38 The Effect of Federal, State and Local Tax Rates on Capital Gains: New York State's Experience
by Seastrand, Frans
- 439-44 Discussion of 'The Effect of Federal, State and Local Tax Rates on Capital Gains: New York State's Experience'
by Aten, Robert H.
- 445-50 The Corporate Alternative Minimum Tax as a State Revenue Source
by Wood, Robert & Hanrahan, Nancy
1988, Volume 41, Issue 2
- 155-74 Distributional Aspects of a Federal Value-Added Tax
by Brashares, Edith & Speyrer, Janet Furman & Carlson, George N.
- 175-89 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
- 209-17 The Public Spending and Employment Effects of Local Service Contracting
by Ferris, James M.
- 219-33 Municipal Bond Yields: Whose Tax Rates Matter?
by Fortune, Peter
- 235-45 The Impact of a State Bond Guarantee on State Credit Markets and Individual Municipalities
by Hsueh, L. Paul & Kidwell, David S.
- 247-56 Uniformity in a Dual Assessment System
by Chicoine, David L. & Giertz, J. Fred
- 257-58 Rosen's Marriage Tax Computations: What Do They Mean?
by McIntyre, Michael J.
- 259-60 Thinking About the Tax Consequences of Marriage
by Rosen, Harvey S.
- 261-65 More Evidence on the "Border Tax" Effect: The Case of West Virginia, 1979-84
by Walsh, Michael J. & Jones, Jonathan D.
- 267-69 Does the Laffer Curve Ever Slope Down?
by Gahvari, Firouz
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.
- 109-21 The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States
by Young, Kan H.
- 122-30 The Effect of Changes in Tax Legislation on the Purchase/Lease Decision in the Public Sector
by Masse, I. & Hanrahan, J. R. & Kushner, J.
- 131-37 A Note on the Tax-Induced Clientele Effect and Tax Reform
by Ferris, Kenneth R. & Reichenstein, William R.
- 139-42 Calculating Income Distribution Indices from Micro-Data
by Jenkins, Stephen