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Content
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