Printed from https://ideas.repec.org/s/ucp/nattax.html
Content
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