Table of Contents, National Tax Journal, September 2017, 70 (3)


Jim Nunns and Eric Toder, “Effects of a Federal Value-Added Tax on State and Local Government Budgets”

John V. Duca, Patric H. Hendershott, and David C. Ling, “How Taxes and Required Returns Drove Commercial Real Estate Valuations over the Past Four Decades”

Bradley T. Heim, Ithai Z. Lurie, and James Pearce, “What Drove the Decline in Taxpaying? The Roles of Policy and Population”

David A. Weisbach, “Capital Gains Taxation and Corporate Investment”

Timothy J. Goodspeed, “Some Simple Analytics of the Taxation of Banks as Corporations: Effects on Loans and Systemic Risk, Deposits, and Borrowing”

Forum: Double Taxation of U.S. Corporate Income

Leonard E. Burman, Kimberly A. Clausing, and Lydia Austin, “Is U.S. Corporate Income Double-Taxed?”


Lang (Kate) Yang and Bradley T. Heim, Responsiveness of Income to Local Income Taxes: Evidence from Indiana