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Content
2025, Volume 78, Issue 1
- 5-43 Tax Competition With Intermunicipal Cooperation
by David R. Agrawal & Marie-Laure Breuillé & Julie Le Gallo - 45-86 Sliding into Safety Net Participation: A Unified Analysis Across Multiple Programs
by Derek Wu & Jonathan Zhang - 87-114 Comparing Survey and Administrative Measures of Self-employment Income: New Implications from the Health and Retirement Study
by Joelle Abramowitz - 115-167 Evaluating the Cost-Effectiveness of Individual Income Tax Incentives
by Bradley T. Heim - 169-170 Introduction
by Laura Kawano - 171-199 The Trouble with Green Subsidies
by James M. Sallee - 201-221 How Big is the “Biggest Climate Spending Bill Ever”? Key Factors Influencing the Inflation Reduction act’s Clean Energy Impacts
by Joseph E. Aldy - 223-261 The Long and Winding Road: The Inflation Reduction Act’s Energy and Environmental Tax Credits
by Roberta F. Mann & Tracey M. Roberts - 263-288 The Distributional Effects of US Tax Credits for Heat Pumps, Solar Panels, and Electric Vehicles
by Severin Borenstein & Lucas W. Davis
2024, Volume 77, Issue 4
- 715-737 Local Municipal Market Concentration: The Case of Puerto Rico and the Federal Estate Tax
by Ioannis Gkatzimas & Ryan Leary - 739-786 The Incidence and Distributional Effects of the Corporate Income Tax: The Role of Rent Sharing
by William G. Gale & Samuel I. Thorpe - 787-811 Do the Effects of Alcohol Excise Taxes Differ by Drinking Level and by Income Level?
by Henry Saffer & Markus Gehrsitz & Michael Grossman - 813-831 Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair
by David R. Agrawal & Iuliia Shybalkina - 833-834 Introduction
by Laura Kawano - 835-859 Boosting Take-Up of the Expanded Child Tax Credit through School-Based Outreach
by Beata Łuczywek & Kye Lippold & Julian Betts & Eli Berman - 861-901 Property Tax Policy and Housing Affordability
by Emily Horton & Cameron LaPoint & Byron Lutz & Nathan Seegert & Jared Walczak - 903-925 Land Taxes: From Theory to Practice
by Nick B. Allen & John Anderson & Daniel Murphy & Zhou Yang - 927-947 Protecting Privacy and Expanding Access in a Modern Administrative Tax Data System
by Leonard Burman & Barry Johnson & Victoria L. Bryant & Graham MacDonald & Robert McClelland
2024, Volume 77, Issue 3
- 505-532 Effects of COVID-19 on the Nonprofit Sector
by Stephanie Karol & Jennifer Mayo - 533-564 Which Survey Report to Use? A Revisit to the 1934 Survey of Public Finance Scholars
by Phuong Nguyen-Hoang & Pengju Zhang & W. Bartley Hildreth - 565-578 Lawyers, Economists, and Tax Scholarship
by Daniel Shaviro - 579-602 Reflections on the US Property Tax: Past, Present, and Future
by Daphne A. Kenyon - 603-604 Introduction
by Laura Kawano - 605-622 How Much Does College Cost and How Does it Relate to Student Borrowing? Tuition Growth and Borrowing Over the Past 30 Years
by Adam Looney - 623-653 The (Non)Taxation of Student Debt Cancellation: Statutory Misinterpretation and Normative Conflict
by John R. Brooks - 655-680 The Distributional Effects of Student Loan Forgiveness: An Update on SAVE and the COVID-19 Moratorium
by Sylvain Catherine & Mark Pérez Clanton & Constantine Yannelis - 681-710 Trends in Student Loan Repayment
by Rajeev Darolia & Tomás Monarrez & Lesley J. Turner
2024, Volume 77, Issue 2
- 229-261 Seeking Professional Help: How Paid Preparers Decrease Tax Compliance
by Jason DeBacker & Bradley T. Heim & Anh Tran & Alexander Yuskavage - 263-311 How Would a Permanent 2021 Child Tax Credit Expansion Affect Poverty and Employment?
by Jacob Bastian - 313-348 Impact of the 2017 Tax Cuts and Jobs Act on Household Labor Supply and Welfare across the Income Distribution
by Julie L. Hotchkiss & Robert E. Moore & Fernando Rios-Avila - 349-380 Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials
by Barbara Bratta & Vera Santomartino & Paolo Acciari - 381-382 Introduction
by Laura Kawano - 383-411 The Demographics of the CAMT: Insights from Tax Return Data
by Danielle H. Green & Erin Henry & Caitlin McGovern & George A. Plesko - 413-447 The Corporate Alternative Minimum Tax: A Congressional Folly
by Jennifer Blouin & Nathan Born - 449-466 Initial Company Responses to the Enactment of the Corporate Alternative Minimum Tax
by Karl Russo - 467-492 The Policy And Politics Of Alternative Minimum Taxes
by David Gamage & Ari Glogower
2024, Volume 77, Issue 1
- 7-38 Products, Services, and Tax-Motivated Income Shifting
by Zero Deng & Scott G. Rane - 39-73 Intergenerational Effects of the EITC: The Case of Grandparents
by Sara LaLumia - 75-109 Corporate Taxes and Initial Public Offerings: Evidence from the Tax Cuts and Jobs Act
by Alexander Edwards & Michelle L. Hutchens - 111-139 The Supply Elasticity Of Municipal Debt: Evidence From Bank-Qualified Bonds
by Travis St. Clair - 141-142 Introduction
by Laura Kawano - 143-173 Rising Income Tax Complexity
by Youssef Benzarti & Luisa Wallossek - 175-197 New Evidence on the Cycle in the Women, Infants, and Children Program: What Happens When Benefits Expire
by Marianne Bitler & Jason Cook & Seojung Oh & Paige Rowberry - 199-221 Safety-Net Program Spillovers and Administrative Burden
by Lucie Schmidt & Lara Shore-Sheppard & Tara Watson
2023, Volume 76, Issue 4
- 771-804 Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
by Makoto Hasegawa - 805-838 Automated Tax Filing: Simulating a Prepopulated Form 1040
by Lucas Goodman & Katherine Lim & Bruce Sacerdote & Andrew Whitten - 839-868 Public Housing Authorities’ Housing Choice Voucher Policies Can Affect SSI Participation
by Erik Hembre & Carly Urban - 869-896 Agenda-Setting and Tax Referenda: Implications for Regression Discontinuity Identification Strategy Using Election Outcomes
by Michael Conlin & Paul N. Thompson - 897-897 Introduction
by Laura Kawano - 899-908 Three Decades of Tax Analysis, 1992–2022
by Joel Slemrod - 909-940 75 Years of Research on the Property Tax
by George R. Zodrow - 941-975 The National Tax Journal’s Contributions to Public Economics Research: Reflections on the Journal’s Seventy-Fifth Anniversary
by Rosanne Altshuler & Stacy Dickert-Conlin & William M. Gentry & Therese J. McGuire
2023, Volume 76, Issue 3
- 481-523 Job Creation Tax Credits, Fiscal Foresight, and Job Growth: Evidence from US States
by Robert S. Chirinko & Daniel J. Wilson - 525-560 Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus
by James Alm & J. Sebastian Leguizamon & Susane Leguizamon - 561-592 Why Do People Engage In Roth Conversions?
by Lucas Goodman & Heidi R. Schramm - 593-620 Temporary Property Tax Relief and Residential Home Sales
by Thomas Luke Spreen & Colton Keddington - 621-645 When Estimated Economic Effects Fail the Sniff Test: Tax Examples
by Jane G. Gravelle - 647-648 Introduction
by Laura Kawano - 649-677 Who Cares? Paid Sick Leave Mandates, Caregiving, and Gender
by Tanya Byker & Elena Patel & Shanthi Ramnath - 679-706 Marriage in Old Age: What Can We Learn About Policy Impacts on Same-Sex Couples?
by Leora Friedberg & Elliott Isaac - 707-741 The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty
by Margaret E. Brehm & Olga Malkova - 743-763 How Refundable Tax Credits Can Advance Gender and Racial Equity
by Elaine Maag & Amy Matsui & Kathryn Menefee
2023, Volume 76, Issue 2
- 239-265 Retailer Remittance Matters: Evidence from Voluntary Collection Agreements
by Yeliz Kaçamak & Tejaswi Velayudhan & Eleanor Wilking - 267-289 Bias in Tax Progressivity Estimates
by Johannes König - 291-315 The Effect of Tax Price on Donations: Evidence from Canada
by Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith - 317-346 Income Guarantee Policy Design: Implications for Poverty, Income Distribution, and Tax Rates
by Robert Paul Hartley & Irwin Garfinkel - 347-348 Introduction
by Laura Kawano - 349-366 Stimulus Checks: True-Up and Safe-Harbor Costs
by David Splinter - 367-391 Unemployment Insurance Recipiency During the Covid-19 Pandemic
by Eliza Forsythe - 393-437 Putting the Paycheck Protection Program into Perspective: An Analysis Using Administrative and Survey Data
by Michael Dalton - 439-463 Delivering Aid to Businesses through the Payroll Tax System: The Case of the Employee Retention Credit
by Lucas Goodman
2023, Volume 76, Issue 1
- 5-35 Price Isn’t Everything: Behavioral Response Around Changes In Sin Taxes
by Alex Rees-Jones & Kyle Rozema - 37-61 Revealing Values: Applying the Inverse-Optimum Method to Us State Taxes
by Robert Embree - 63-94 Returns to Scale in Property Assessment: Evidence from New York State’s Small Localities Coordination Program
by Yusun Kim & Yilin Hou & John Yinger - 95-116 Tax Credit Refundability and Child Care Prices: Evidence from California
by Luke P. Rodgers - 117-118 Introduction
by Laura Kawano - 119-143 Digital Tax Arithmetic
by James R. Hines - 145-166 International Tax Competition and Coordination with A Global Minimum Tax
by Michael P. Devereux - 167-192 Pillar Two’s Built-In Escape Hatch
by Lilian V. Faulhaber - 193-232 The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns
by Michelle Hanlon & Michelle Nessa
2022, Volume 75, Issue 4
- 661-680 The Responsiveness of Medicaid Spending to the Federal Subsidy
by M. Kate Bundorf & Daniel P. Kessler - 681-709 The Implications of Uncertain Economic Paths for Revenue Projections
by Leonard Burman & Benjamin Page & David Weiner - 711-729 The Revenue Productivity of India’s Subnational VAT
by Astha Sen & Sally Wallace - 731-763 Real-time Forecasts of State and Local Government Budgets with an Application to the COVID-19 Pandemic
by Eric Ghysels & Fotis Grigoris & Nazire Özkan - 765-766 Introduction
by Laura Kawano - 767-790 Synthetic Individual Income Tax Data: Promises and Challenges
by Claire McKay Bowen & Victoria L. Bryant & Leonard Burman & Surachai Khitatrakun & Robert McClelland & Livia Mucciolo & Madeline Pickens & Aaron R. Williams - 791-816 Is Gig Work Changing the Labor Market? Key Lessons from Tax Data
by Andrew Garin & Emilie Jackson & Dmitri Koustas - 817-846 Real-Time Poverty, Material Well-Being, and the Child Tax Credit
by Jeehoon Han & Bruce D. Meyer & James X. Sullivan
2022, Volume 75, Issue 3
- 451-479 The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records
by Maggie R. Jones & James P. Ziliak - 481-515 Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data
by Clemens Fuest & Felix Hugger & Susanne Wildgruber - 517-537 Lists: A Novel Experimental Method to Measure Tax Evasion
by Antoine Genest-Grégoire & Luc Godbout & Jean-Herman Guay - 539-569 The Impact of Financial Transaction Taxes on Stock Markets: Short-Run Effects, Long-Run Effects, and Reallocation of Trading Activity
by Sebastian Eichfelder & Mona Noack & Felix Noth - 571-572 Introduction
by Laura Kawano - 573-596 Design and Evaluation of the Finnish Basic Income Experiment
by Kari Hämäläinen & Jouko Verho - 597-625 The COVID-19 cash transfer study II: The hardship and mental health impacts of an unconditional cash transfer to low-income individuals
by Brian Jacob & Natasha Pilkauskas & Elizabeth Rhodes & Katherine Richard & H. Luke Shaefer - 627-653 Universal Cash Transfers and Inflation
by Damon Jones & Ioana Marinescu
2022, Volume 75, Issue 2
- 229-263 A Grant to Every Citizen: Survey Evidence of the Impact of a Direct Government Payment in Israel
by Naomi Feldman & Ori Heffetz - 265-296 Tax Minimization by French Cohabiting Couples
by Olivier Bargain & Damien Echevin & Audrey Etienne & Nicolas Moreau & Adrien Pacifico - 297-311 Tax Compliance in the Amazon
by Celeste Carruthers & William F. Fox & Lawrence M. Kessler & Matthew N. Murray - 313-354 Why Is So Much Redistribution In-Kind and Not in Cash? Evidence from a Survey Experiment
by Zachary Liscow & Abigail Pershing - 355-370 Trust, the Pandemic, and Public Policies
by James Alm - 371-373 Introduction
by Rosanne Altshuler - 375-394 High Noon In the Tax Policy Corral: Edward Kleinbard’s Race Against Time
by Joseph Bankman & Daniel Shaviro - 395-423 Ed Kleinbard’s Business Enterprise Income Tax: How Well Does It Solve the Problem of How to Tax Capital Income?
by Eric Jay Toder - 425-435 Stateless Income And Beyond: Ed Kleinbard’s Contribution To International Tax Policy
by Reuven S. Avi-Yonah
2022, Volume 75, Issue 1
- 7-31 Homestead Exemptions, Heterogeneous Assessment, and Property Tax Progressivity
by Keith Ihlanfeldt & Luke P. Rodgers - 33-59 Property Tax Compliance and Reverse Mortgages: Using Nudges to Improve the Market
by Stephanie Moulton & J. Michael Collins & Cäzilia Loibl & Donald Haurin & Julia Brown - 61-92 Taxing the Digital Economy: Investor Reaction to the European Commission’s Digital Tax Proposals
by Daniel Klein & Christopher A. Ludwig & Christoph Spengel - 93-119 Market Responses To Voter-Approved Debt
by Jinhai Yu & Xin Chen & Mark D. Robbins - 121-122 Introduction
by Laura Kawano - 123-147 Who Benefits from the Child Tax Credit?
by Jacob Goldin & Katherine Michelmore - 149-167 Income Inequality, Race, and the EITC
by Bradley Hardy & Charles Hokayem & James P. Ziliak - 169-200 Assessment Caps and the Racial Assessment Gap
by Carlos F. Avenancio-León & Troup Howard - 201-224 Group Equity and Implicit Discrimination in Tax Systems
by Joel Slemrod
2021, Volume 74, Issue 4
- 867-893 Tax Loss Measurement
by Shane Heitzman & Rebecca Lester - 895-914 The Tax Cuts and Jobs Act: Searching for Supply-Side Effects
by William G. Gale & Claire Haldeman - 915-935 Taxes and Firm Size: A 40-Year Perspective
by Danielle H. Green & George A. Plesko - 937-951 Childcare Infrastructure in the Nordic Countries as a Way of Enabling Female Labor Market Participation
by Yvette Lind - 953-974 Public Finance and Racism
by William G. Gale
2021, Volume 74, Issue 3
- 591-620 Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology
by Merima Ali & Abdulaziz B. Shifa & Abebe Shimeles & Firew Woldeyes - 621-654 The Distributional Effects of Property Tax Constraints on School Districts
by Lucy Sorensen & Youngsung Kim & Moontae Hwang - 655-687 Generosity Across the Income and Wealth Distributions
by Jonathan Meer & Benjamin A. Priday - 689-719 Leakage From Retirement Savings Accounts In The United States
by Lucas Goodman & Jacob Mortenson & Kathleen Mackie & Heidi R. Schramm - 721-759 Estimating the Distributional Implications of the Tax Cuts and Jobs Act
by Cody Kallen & Aparna Mathur - 761-762 Introduction
by Laura Kawano - 763-789 TANF at 25: A Weaker Cash Safety Net Reaching Fewer Families and doing Less to Lift Families out of Deep Poverty
by LaDonna Pavetti & Ali Safawi & Danilo Trisi - 791-824 The Consumption, Income, and Well-Being of Single mother–headed Families 25 Years After Welfare Reform
by Jeehoon Han & Bruce D. Meyer & James X. Sullivan - 825-865 How Did Safety-Net Reform Affect Early Adulthood among Adolescents from Low-Income Families?
by Jacob Bastian & Luorao Bian & Jeffrey Grogger
2021, Volume 74, Issue 2
- 313-346 The Spending and Consumption Response to A VAT Rate Increase
by David Cashin & Takashi Unayama - 347-376 Voting Systems and Fiscal Policy: Evidence from Runoff and Plurality Elections
by Davide Cipullo - 377-404 What Can We Learn About Automatic Enrollment Into Pensions From Small Employers?
by Jonathan Cribb & Carl Emmerson - 405-430 Property Tax Homestead Exemptions: An Analysis of the Variance in Take-Up Rates Across Neighborhoods
by Keith Ihlanfeldt - 431-465 An Assessment of Global Formula Apportionment
by Ruud De Mooij & Li Liu & Dinar Prihardini - 467-490 Open-Economy Public Finance
by David E. Wildasin - 491-492 Introduction
by Laura Kawano - 493-512 Small Business Taxation and Income Inequality: The View from Canada
by Michael Smart - 513-527 Average Tax Rates in the Canadian Personal Income Tax
by Kevin Milligan - 529-551 The Taxation of Capital Income in Canada: Analysis and Directions for Reform
by Kenneth J. McKenzie - 553-575 Employment, Child Care Spending, and Child Tax Benefits
by Derek Messacar
2021, Volume 74, Issue 1
- 1-2 Editors’ Note: March 2021
by Stacy Dickert-Conlin & Bill Gentry - 9-43 Local Fiscal Adjustments From Depopulation: Evidence From The Post–Cold War Defense Contraction
by Timothy M. Komarek & Gary A. Wagner - 45-73 The Elasticity of Taxable Income in The Presence of Intertemporal Income Shifting
by Aspen Gorry & Glenn Hubbard & Aparna Mathur - 75-106 Cross-Border Effects of A Major Tax Reform — Evidence from the European Stock Market
by Michael Overesch & Max Pflitsch - 107-145 The Effect of Cannabis Legalization on Substance Demand and Tax Revenues
by Keaton Miller & Boyoung Seo - 147-183 Does a Day Lost Equal Dollars Saved? The Effects of Four-Day School Weeks on School District Expenditures
by Paul N. Thompson - 185-186 Introduction
by Naomi Feldman - 187-220 How Does the Depression-Designed Retail Sales Tax Cope with the New Economy? A Tax for the New and A Tax for the Old
by John L. Mikesell & Daniel R. Mullins & Sharon N. Kioko - 221-256 Wayfair in Constitutional Perspective: Who Sets the Ground Rules of US Fiscal Federalism?
by Kirk J. Stark - 257-301 Taxing Goods and Services in a Digital Era
by David R. Agrawal & William F. Fox