Category: National Tax Journal ToC

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 »

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 »