National Tax Journal

Article	Citations
Synthetic Individual Income Tax Data: Promises and Challenges	28
Digital Tax Arithmetic	24
Pillar Two’s Built-In Escape Hatch	24
The Supply Elasticity Of Municipal Debt: Evidence From Bank-Qualified Bonds	18
Protecting Privacy and Expanding Access in a Modern Administrative Tax Data System	18
High Noon In the Tax Policy Corral: Edward Kleinbard’s Race Against Time	18
Stateless Income And Beyond: Ed Kleinbard’s Contribution To International Tax Policy	16
Tax Minimization by French Cohabiting Couples	14
The Tax Cuts and Jobs Act: Searching for Supply-Side Effects	14
Real-Time Poverty, Material Well-Being, and the Child Tax Credit	13
Summaries of Articles	12
Bias in Tax Progressivity Estimates	11
Agenda-Setting and Tax Referenda: Implications for Regression Discontinuity Identification Strategy Using Election Outcomes	11
The Distributional Effects of US Tax Credits for Heat Pumps, Solar Panels, and Electric Vehicles	10
Summaries of Articles	9
Marriage in Old Age: What Can We Learn About Policy Impacts on Same-Sex Couples?	8
Introduction	8
Award Announcements	8
Introduction	8
Summaries of Articles	7
The Spending and Consumption Response to A VAT Rate Increase	7
The Effect of Tax Price on Donations: Evidence from Canada	7
Delivering Aid to Businesses through the Payroll Tax System: The Case of the Employee Retention Credit	7
Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology	6
Small Business Taxation and Income Inequality: The View from Canada	6

Three Decades of Tax Analysis, 1992–2022	6
Front Matter	5
Seeking Professional Help: How Paid Preparers Decrease Tax Compliance	5
Average Tax Rates in the Canadian Personal Income Tax	5
Property Tax Compliance and Reverse Mortgages: Using Nudges to Improve the Market	5
Revealing Values: Applying the Inverse-Optimum Method to US State Taxes	4
Introduction	4
Summaries of Articles	4
The Consumption, Income, and Well-Being of Single mother–headed Families 25 Years After Welfare Reform	4
Front Matter	4
The Implications of Uncertain Economic Paths for Revenue Projections	4
Real-time Forecasts of State and Local Government Budgets with an Application to the COVID-19 Pandemic	4
Summaries of Articles	4
Front Matter	4
Summaries of Articles	4
Front Matter	4
The (Non)Taxation of Student Debt Cancellation: Statutory Misinterpretation and Normative Conflict	3
Unemployment Insurance Recipiency During the Covid-19 Pandemic	3
The Distributional Effects of Property Tax Constraints on School Districts	3
Politicians and Tax Policy: The Role of Preferences and Beliefs	3
Trends in Student Loan Repayment	3
Front Matter	3
Introduction	3
Which Survey Report to Use? A Revisit to the 1934 Survey of Public Finance Scholars	3
When Estimated Economic Effects Fail the Sniff Test: Tax Examples	2
Boosting Take-Up of the Expanded Child Tax Credit through School-Based Outreach	2
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus	2
Introduction	2
Corporate Taxes and Initial Public Offerings: Evidence from the Tax Cuts and Jobs Act	2
Putting the Paycheck Protection Program into Perspective: An Analysis Using Administrative and Survey Data	2
Tax Loss Measurement	2
Public Housing Authorities’ Housing Choice Voucher Policies Can Affect SSI Participation	2
Front Matter	2
Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials	2
Public Finance and Racism	2
Introduction	2
The Corporate Alternative Minimum Tax: A Congressional Folly	2
Front Matter	2
Front Matter	2
The Impact of Financial Transaction Taxes on Stock Markets: Short-Run Effects, Long-Run Effects, and Reallocation of Trading Activity	2
Land Taxes: From Theory to Practice	1
Introduction	1
Is Gig Work Changing the Labor Market? Key Lessons from Tax Data	1
Employment, Child Care Spending, and Child Tax Benefits	1
The Revenue Productivity of India’s Subnational VAT	1
Front Matter	1
Introduction	1
A Grant to Every Citizen: Survey Evidence of the Impact of a Direct Government Payment in Israel	1
Dollars, Desks, and Development: The Impact of Local Sales Tax Revenue Redistribution on Recipient Programs in North Carolina	1
How Big is the “Biggest Climate Spending Bill Ever”? Key Factors Influencing the Inflation Reduction act’s Clean Energy Impacts	1

How Much Does College Cost and How Does it Relate to Student Borrowing? Tuition Growth and Borrowing Over the Past 30 Years	1
The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records	1
Tax Competition With Intermunicipal Cooperation	1
Introduction	1
Taxes and Firm Size: A 40-Year Perspective	1
How Refundable Tax Credits Can Advance Gender and Racial Equity	1
How Would a Permanent 2021 Child Tax Credit Expansion Affect Poverty and Employment?	1
How Did Safety-Net Reform Affect Early Adulthood among Adolescents from Low-Income Families?	1
Summaries of Articles	1
Market Responses To Voter-Approved Debt	1
Front Matter	1
Introduction	1
Returns to Scale in Property Assessment: Evidence from New York State’s Small Localities Coordination Program	0
Reflections on the US Property Tax: Past, Present, and Future	0
Why Is So Much Redistribution In-Kind and Not in Cash? Evidence from a Survey Experiment	0
Front Matter	0
Evaluating the Cost-Effectiveness of Individual Income Tax Incentives	0
Do the Effects of Alcohol Excise Taxes Differ by Drinking Level and by Income Level?	0
Front Matter	0
Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair	0
Summaries of Articles	0
Do Transfer Pricing Reforms Lead To A Boom In Tax Consultants?	0
Job Creation Tax Credits, Fiscal Foresight, and Job Growth: Evidence from US States	0
Ed Kleinbard’s Business Enterprise Income Tax: How Well Does It Solve the Problem of How to Tax Capital Income?	0
Effects of COVID-19 on the Nonprofit Sector	0
Products, Services, and Tax-Motivated Income Shifting	0
Comparing Survey and Administrative Measures of Self-employment Income: New Implications from the Health and Retirement Study	0
Summaries of Articles	0
Group Equity and Implicit Discrimination in Tax Systems	0
The Responsiveness of Medicaid Spending to the Federal Subsidy	0
Taxing the Digital Economy: Investor Reaction to the European Commission’s Digital Tax Proposals	0
Summaries of Articles	0
Who Cares? Paid Sick Leave Mandates, Caregiving, and Gender	0
Safety-Net Program Spillovers and Administrative Burden	0
75 Years of Research on the Property Tax	0
Impact of the 2017 Tax Cuts and Jobs Act on Household Labor Supply and Welfare across the Income Distribution	0
Income Guarantee Policy Design: Implications for Poverty, Income Distribution, and Tax Rates	0
Enlisting Consumers in Tax Enforcement: A Policy Review	0
Summaries of Articles	0
The National Tax Journal’s Contributions to Public Economics Research: Reflections on the Journal’s Seventy-Fifth Anniversary	0
Introduction	0
Temporary Property Tax Relief and Residential Home Sales	0
Price Isn’t Everything: Behavioral Response Around Changes In Sin Taxes	0
The Demographics of the CAMT: Insights from Tax Return Data	0
Lists: A Novel Experimental Method to Measure Tax Evasion	0
Introduction	0
The Distributional Effects of Student Loan Forgiveness: An Update on SAVE and the COVID-19 Moratorium	0
Summaries of Articles	0
International Tax Competition and Coordination with A Global Minimum Tax	0
The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty	0
What Can We Learn About Automatic Enrollment Into Pensions From Small Employers?	0
Dissertation Competition	0
The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns	0
Who Benefits from the Child Tax Credit?	0
Income Inequality, Race, and the EITC	0
Property Tax Homestead Exemptions: An Analysis of the Variance in Take-Up Rates Across Neighborhoods	0
Intergenerational Effects of the EITC: The Case of Grandparents	0
Summaries of Articles	0
Introduction	0
The Long and Winding Road: The Inflation Reduction Act’s Energy and Environmental Tax Credits	0
Sliding into Safety Net Participation: A Unified Analysis Across Multiple Programs	0
The Policy And Politics Of Alternative Minimum Taxes	0
Assessment Caps and the Racial Assessment Gap	0
Local Municipal Market Concentration: The Case of Puerto Rico and the Federal Estate Tax	0
Lawyers, Economists, and Tax Scholarship	0
New Evidence on the Cycle in the Women, Infants, and Children Program: What Happens When Benefits Expire	0
Universal Cash Transfers and Inflation	0
Generosity Across the Income and Wealth Distributions	0
Tax Credit Refundability and Child Care Prices: Evidence from California	0
Retailer Remittance Matters: Evidence from Voluntary Collection Agreements	0
Tax Compliance in the Amazon	0
Voting Systems and Fiscal Policy: Evidence from Runoff and Plurality Elections	0
Summaries of Articles	0
The Taxation of Capital Income in Canada: Analysis and Directions for Reform	0
Leakage from Retirement Savings Accounts in the United States	0
An Assessment of Global Formula Apportionment	0
TANF at 25: A Weaker Cash Safety Net Reaching Fewer Families and doing Less to Lift Families out of Deep Poverty	0
The Trouble with Green Subsidies	0
Award Notices	0
Why Do People Engage In Roth Conversions?	0

Estimating the Distributional Implications of the Tax Cuts and Jobs Act	0
The COVID-19 Cash Transfer Study II: The Hardship and Mental Health Impacts of an Unconditional Cash Transfer to Low-Income Individuals	0
Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data	0
Rising Income Tax Complexity	0
Childcare Infrastructure in the Nordic Countries as a Way of Enabling Female Labor Market Participation	0
Front Matter	0
Rebellion, Rascals, and Revenue: Tax Follies and Wisdom through the Ages! by Michael Keen and Joel Slemrod (Princeton University Press, 2021, Princeton, NJ, 511 pages)	0
The Incidence and Distributional Effects of the Corporate Income Tax: The Role of Rent Sharing	0
Award Announcements	0
Award Announcements	0
Introduction	0
Stimulus Checks: True-Up and Safe-Harbor Costs	0
Front Matter	0
Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals	0
Front Matter	0
Summaries of Articles	0
Open-Economy Public Finance	0
Front Matter	0
The Effects of Introducing Withholding on Tax Compliance: Evidence from Pennsylvania’s Local Earned Income Tax	0
Automated Tax Filing: Simulating a Prepopulated Form 1040	0
Property Tax Policy and Housing Affordability	0
Homestead Exemptions, Heterogeneous Assessment, and Property Tax Progressivity	0
Design and Evaluation of the Finnish Basic Income Experiment	0
Initial Company Responses to the Enactment of the Corporate Alternative Minimum Tax	0
Trust, the Pandemic, and Public Policies	0
Introduction	0
Introduction	0