Category: Publications

Table of Contents, National Tax Journal, June 2018, 71(2)

Articles Naomi Feldman, Jacob Goldin, and Tatiana Homonoff, “Raising the Stakes: Experimental Evidence on the Endogeneity of Taxpayer Mistakes” Thomas Luke Spreen, “The Effect of Flat Tax Rates on Taxable Income: Evidence from the Illinois Rate Increase” Charles L. Ballard and Sanjay Gupta, “Perceptions and Realities of Average Tax Rates in the Federal Income Tax:… Read more »

Table of Contents, National Tax Journal, December 2017, 70(4)

Articles Maggie R. Jones, “The EITC over the Great Recession: Who Benefited?” David Splinter, Jeff Larrimore, and Jacob Mortenson, “Whose Child Is This? Shifting of Dependents among EITC Claimants within the Same Household” Lily L. Batchelder, Elaine Maag, Chye-Ching Huang, and Emily Horton, “Assessing President Trump’s Child Care Proposals” Alan J. Auerbach, Michael P. Devereux,… Read more »

National Tax Journal, Accepted Papers

Articles Maggie R. Jones, “The EITC over the Great Recession: Who Benefited?” David Splinter, Jeff Larrimore, and Jacob Mortenson, “Whose Child is This? Shifting of Dependents Among EITC Claimants within the Same Household” Lily Batchelder, Elaine Maag, Chye-Ching Huang, and Emily Horton, “Who Benefits from President Trump’s Child Care Proposals?” Alan J. Auerbach, Michael P…. Read more »

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

Articles 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… Read more »

Table of Contents, National Tax Journal, June 2017, 70 (2)

David Coyne, “Unmasking Local Fiscal Responses to Federal Tax Deductibility” John L. Mikesell and Justin M. Ross, “The Labor Incidence of Capital Taxation: New Evidence from the Retail Sales Taxation of Manufacturing Machinery and Equipment” Eric J. Brunner and David J. Schwegman, “The Impact of Georgia’s Education Special Purpose Local Option Sales Tax on the… Read more »

Table of Contents, National Tax Journal, March 2017, 70 (1)

Philippe Wingender and Sara LaLumia, “Income Effects on Maternal Labor Supply: Evidence From Child-Related Tax Benefits” Jost H. Heckemeyer and Ruud A. de Mooij, “Taxation and Corporate Debt: Are Banks Any Different?” Timothy (Jun) Lu, Olivia S. Mitchell, Stephen P. Utkus, and Jean A. Young, “Borrowing from the Future: 401(k) Plan Loans and Loan Defaults”… Read more »

Table of Contents, National Tax Journal, December 2016, 69 (4)

Spring Symposium Issue Robert D. Ebel, “A Time to Abandon the State Corporate Net Income Tax: General Business Tax Options” Danielle H. Green and George A. Plesko, “The Relation Between Book and Taxable Income Since the Schedule M-3” Fabio B. Gaertner, Stacie K. Laplante, and Daniel P. Lynch, “Trends in the Sources of Permanent and… Read more »

Table of Contents, National Tax Journal, September 2016, 69 (3)

ARTICLES Anil Kumar and Che-Yuan Liang, “Declining Female Labor Supply Elasticities in the United States and Implications for Tax Policy: Evidence From Panel Data” Andrew C. Barr and Thomas S. Dee, “Property Taxes and Politicians: Evidence From School Budget Elections” Matthew P. Steinberg, Rand Quinn, Daniel Kreisman, and J. Cameron Anglum, “Did Pennsylvania’s Statewide School… Read more »