National Tax Journal

Article	Citations
Synthetic Individual Income Tax Data: Promises and Challenges	35
Digital Tax Arithmetic	26
Pillar Two’s Built-In Escape Hatch	25
High Noon In the Tax Policy Corral: Edward Kleinbard’s Race Against Time	20
The Tax Cuts and Jobs Act: Searching for Supply-Side Effects	19
Protecting Privacy and Expanding Access in a Modern Administrative Tax Data System	19
Stateless Income And Beyond: Ed Kleinbard’s Contribution To International Tax Policy	18
The Supply Elasticity Of Municipal Debt: Evidence From Bank-Qualified Bonds	15
Real-Time Poverty, Material Well-Being, and the Child Tax Credit	14
Summaries of Articles	14
Tax Minimization by French Cohabiting Couples	14
Agenda-Setting and Tax Referenda: Implications for Regression Discontinuity Identification Strategy Using Election Outcomes	11
Bias in Tax Progressivity Estimates	11
Summaries of Articles	10
The Distributional Effects of US Tax Credits for Heat Pumps, Solar Panels, and Electric Vehicles	10
Introduction	9
Delivering Aid to Businesses through the Payroll Tax System: The Case of the Employee Retention Credit	9
Introduction	9
Marriage in Old Age: What Can We Learn About Policy Impacts on Same-Sex Couples?	7
Summaries of Articles	7
Introduction	6
The Effect of Tax Price on Donations: Evidence from Canada	6
Grandparents Claiming Grandchildren for Tax Benefits: An Analysis of Over-napping Generations	5
Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology	5
Property Tax Compliance and Reverse Mortgages: Using Nudges to Improve the Market	5

Seeking Professional Help: How Paid Preparers Decrease Tax Compliance	5
Three Decades of Tax Analysis, 1992–2022	5
Revealing Values: Applying the Inverse-Optimum Method to US State Taxes	4
Front Matter	4
Summaries of Articles	4
Front Matter	4
Do Local Tax Preparers Strengthen the Influence of Tax Policy on Individual Behavior?	4
The Consumption, Income, and Well-Being of Single mother–headed Families 25 Years After Welfare Reform	4
Summaries of Articles	4
Introduction	4
The Implications of Uncertain Economic Paths for Revenue Projections	4
Front Matter	4
Politicians and Tax Policy: The Role of Preferences and Beliefs	3
The (Non)Taxation of Student Debt Cancellation: Statutory Misinterpretation and Normative Conflict	3
Trends in Student Loan Repayment	3
Real-time Forecasts of State and Local Government Budgets with an Application to the COVID-19 Pandemic	3
Shifting and Other Problems with Taxable Income Elasticity: Joel Slemrod’s Contributions to What We Know About Taxing Ourselves	3
Which Survey Report to Use? A Revisit to the 1934 Survey of Public Finance Scholars	3
Summaries of Articles	3
Unemployment Insurance Recipiency During the Covid-19 Pandemic	3
Front Matter	3
Public Finance and Racism	2
Introduction	2
The Corporate Alternative Minimum Tax: A Congressional Folly	2
Tax Loss Measurement	2
Front Matter	2
Corporate Taxes and Initial Public Offerings: Evidence from the Tax Cuts and Jobs Act	2
The Distributional Effects of Property Tax Constraints on School Districts	2
Boosting Take-Up of the Expanded Child Tax Credit through School-Based Outreach	2
Public Housing Authorities’ Housing Choice Voucher Policies Can Affect SSI Participation	2
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus	2
Front Matter	2
Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials	2
When Estimated Economic Effects Fail the Sniff Test: Tax Examples	2
Putting the Paycheck Protection Program into Perspective: An Analysis Using Administrative and Survey Data	2
The Impact of Financial Transaction Taxes on Stock Markets: Short-Run Effects, Long-Run Effects, and Reallocation of Trading Activity	2
Introduction	2
Front Matter	2
Market Responses To Voter-Approved Debt	1
Introduction	1
Taxes and Firm Size: A 40-Year Perspective	1
Is Gig Work Changing the Labor Market? Key Lessons from Tax Data	1
How Did Safety-Net Reform Affect Early Adulthood among Adolescents from Low-Income Families?	1
How Refundable Tax Credits Can Advance Gender and Racial Equity	1
Tax Competition With Intermunicipal Cooperation	1
The Revenue Productivity of India’s Subnational VAT	1
Targeted Relief: Geography of Emergency Rental Assistance Funds	1
Introduction	1
Front Matter	1
How Big is the “Biggest Climate Spending Bill Ever”? Key Factors Influencing the Inflation Reduction act’s Clean Energy Impacts	1

The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records	1
Introduction	1
Summaries of Articles	1
A Grant to Every Citizen: Survey Evidence of the Impact of a Direct Government Payment in Israel	1
Front Matter	1
How Much Does College Cost and How Does it Relate to Student Borrowing? Tuition Growth and Borrowing Over the Past 30 Years	1
Impact of the 2017 Tax Cuts and Jobs Act on Household Labor Supply and Welfare across the Income Distribution	0
Front Matter	0
Local Municipal Market Concentration: The Case of Puerto Rico and the Federal Estate Tax	0
Retailer Remittance Matters: Evidence from Voluntary Collection Agreements	0
Tax Compliance in the Amazon	0
Safety-Net Program Spillovers and Administrative Burden	0
Generosity Across the Income and Wealth Distributions	0
Property Tax Policy and Housing Affordability	0
Summaries of Articles	0
Tax Credit Refundability and Child Care Prices: Evidence from California	0
Who Benefits from the Child Tax Credit?	0
The Demographics of the CAMT: Insights from Tax Return Data	0
Trust, the Pandemic, and Public Policies	0
Award Announcements	0
Why Is So Much Redistribution In-Kind and Not in Cash? Evidence from a Survey Experiment	0
Returns to Scale in Property Assessment: Evidence from New York State’s Small Localities Coordination Program	0
The COVID-19 Cash Transfer Study II: The Hardship and Mental Health Impacts of an Unconditional Cash Transfer to Low-Income Individuals	0
Initial Company Responses to the Enactment of the Corporate Alternative Minimum Tax	0
Estimating the Distributional Implications of the Tax Cuts and Jobs Act	0
The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns	0
Ed Kleinbard’s Business Enterprise Income Tax: How Well Does It Solve the Problem of How to Tax Capital Income?	0
Rising Income Tax Complexity	0
Effects of COVID-19 on the Nonprofit Sector	0
The Effect of Property Assessment Reductions on Tax Delinquency and Tax Foreclosure	0
Front Matter	0
How Would a Permanent 2021 Child Tax Credit Expansion Affect Poverty and Employment?	0
Introduction	0
The Responsiveness of Medicaid Spending to the Federal Subsidy	0
Award Announcements	0
Land Taxes: From Theory to Practice	0
Bridging the Gap: How Emergency Paid Leave Addressed Limited Access and Constraints during the Pandemic	0
Assessment Caps and the Racial Assessment Gap	0
Summaries of Articles	0
Sliding into Safety Net Participation: A Unified Analysis Across Multiple Programs	0
Homestead Exemptions, Heterogeneous Assessment, and Property Tax Progressivity	0
75 Years of Research on the Property Tax	0
Taxing the Digital Economy: Investor Reaction to the European Commission’s Digital Tax Proposals	0
The Effects of Introducing Withholding on Tax Compliance: Evidence from Pennsylvania’s Local Earned Income Tax	0
Temporary Property Tax Relief and Residential Home Sales	0
Automated Tax Filing: Simulating a Prepopulated Form 1040	0
Summaries of Articles	0
Summaries of Articles	0
Introduction	0
Design and Evaluation of the Finnish Basic Income Experiment	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
Lists: A Novel Experimental Method to Measure Tax Evasion	0
Intergenerational Effects of the EITC: The Case of Grandparents	0
Evaluating the Cost-Effectiveness of Individual Income Tax Incentives	0
The Hidden Subsidies of the Low-Income Housing Tax Credit Program	0
Introduction	0
Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair	0
Front Matter	0
Income Inequality, Race, and the EITC	0
Job Creation Tax Credits, Fiscal Foresight, and Job Growth: Evidence from US States	0
Introduction	0
Do Transfer Pricing Reforms Lead to a Boom in Tax Consultants?	0
Income Guarantee Policy Design: Implications for Poverty, Income Distribution, and Tax Rates	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
Dollars, Desks, and Development: The Impact of Local Sales Tax Revenue Redistribution on Recipient Programs in North Carolina	0
Group Equity and Implicit Discrimination in Tax Systems	0
Stimulus Checks: True-Up and Safe-Harbor Costs	0
Who Cares? Paid Sick Leave Mandates, Caregiving, and Gender	0
Introduction	0
Front Matter	0
Price Isn’t Everything: Behavioral Response Around Changes In Sin Taxes	0
Front Matter	0
Lawyers, Economists, and Tax Scholarship	0
Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data	0
Universal Cash Transfers and Inflation	0
Award Announcements	0
Reflections on the US Property Tax: Past, Present, and Future	0
Enlisting Consumers in Tax Enforcement: A Policy Review	0
Tax-Based Marriage Incentives in the Affordable Care Act	0

Do the Effects of Alcohol Excise Taxes Differ by Drinking Level and by Income Level?	0
Introduction	0
Summaries of Articles	0
The National Tax Journal’s Contributions to Public Economics Research: Reflections on the Journal’s Seventy-Fifth Anniversary	0
Award Notices	0
TANF at 25: A Weaker Cash Safety Net Reaching Fewer Families and doing Less to Lift Families out of Deep Poverty	0
Summaries of Articles	0
The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty	0
New Evidence on the Cycle in the Women, Infants, and Children Program: What Happens When Benefits Expire	0
The Trouble with Green Subsidies	0
Childcare Infrastructure in the Nordic Countries as a Way of Enabling Female Labor Market Participation	0
Leakage from Retirement Savings Accounts in the United States	0
Front Matter	0
The Distributional Effects of Student Loan Forgiveness: An Update on SAVE and the COVID-19 Moratorium	0
The Incidence and Distributional Effects of the Corporate Income Tax: The Role of Rent Sharing	0
The Policy And Politics Of Alternative Minimum Taxes	0
Why Do People Engage In Roth Conversions?	0
Introduction	0
Summaries of Articles	0
Dissertation Competition	0
Are Charitable Donations and Volunteering Substitutes or Complements? New Evidence from Recent Tax Changes	0
Small Firms’ Response to Real-World Operational Tax Audits	0
The Long and Winding Road: The Inflation Reduction Act’s Energy and Environmental Tax Credits	0
Front Matter	0
Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals	0
International Tax Competition and Coordination with A Global Minimum Tax	0
Summaries of Articles	0