National Tax Journal

Article	Citations
The COVID-19 Cash Transfer Study II: The Hardship and Mental Health Impacts of an Unconditional Cash Transfer to Low-Income Individuals	28
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
The Long and Winding Road: The Inflation Reduction Act’s Energy and Environmental Tax Credits	15
Protecting Privacy and Expanding Access in a Modern Administrative Tax Data System	14
International Tax Competition and Coordination with A Global Minimum Tax	13
Do the Effects of Alcohol Excise Taxes Differ by Drinking Level and by Income Level?	13
Assessment Caps and the Racial Assessment Gap	12
The Elasticity of Taxable Income in The Presence of Intertemporal Income Shifting	12
Summaries of Articles	11
The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty	10
Front Matter	10
Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials	10
Price Isn’t Everything: Behavioral Response Around Changes In Sin Taxes	9
The Supply Elasticity Of Municipal Debt: Evidence From Bank-Qualified Bonds	9
Summaries of Articles	8
Synthetic Individual Income Tax Data: Promises and Challenges	8
Pillar Two’s Built-In Escape Hatch	8
Safety-Net Program Spillovers and Administrative Burden	7
Front Matter	7
New Evidence on the Cycle in the Women, Infants, and Children Program: What Happens When Benefits Expire	7
The Implications of Uncertain Economic Paths for Revenue Projections	7
Tax Credit Refundability and Child Care Prices: Evidence from California	6
The Consumption, Income, and Well-Being of Single mother–headed Families 25 Years After Welfare Reform	6
Stimulus Checks: True-Up and Safe-Harbor Costs	6

Does a Day Lost Equal Dollars Saved? The Effects of Four-Day School Weeks on School District Expenditures	6
Digital Tax Arithmetic	5
Automated Tax Filing: Simulating a Prepopulated Form 1040	5
The Tax Cuts and Jobs Act: Searching for Supply-Side Effects	5
The Effect of Cannabis Legalization on Substance Demand and Tax Revenues	4
The Revenue Productivity of India’s Subnational VAT	4
Who Benefits from the Child Tax Credit?	4
Corporate Taxes and Initial Public Offerings: Evidence from the Tax Cuts and Jobs Act	4
Real-Time Poverty, Material Well-Being, and the Child Tax Credit	4
Introduction	4
The Responsiveness of Medicaid Spending to the Federal Subsidy	4
The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records	4
Front Matter	3
The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns	3
Summaries of Articles	3
Real-time Forecasts of State and Local Government Budgets with an Application to the COVID-19 Pandemic	3
Summaries of Articles	3
Voting Systems and Fiscal Policy: Evidence from Runoff and Plurality Elections	3
The Policy And Politics Of Alternative Minimum Taxes	3
Childcare Infrastructure in the Nordic Countries as a Way of Enabling Female Labor Market Participation	3
Introduction	3
Democratic Federalism: The Economics, Politics, and Law of Federal Governance edited by Robert P. Inman and Daniel L. Rubinfeld (Princeton University Press, 2020, Princeton, NJ, 439 pages)	3
Summaries of Articles	3
Introduction	3
Trust, the Pandemic, and Public Policies	2
Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair	2
Lists: A Novel Experimental Method to Measure Tax Evasion	2
Summaries of Articles	2
Market Responses To Voter-Approved Debt	2
Summaries of Articles	2
Tax Minimization by French Cohabiting Couples	2
Introduction	2
Introduction	2
Design and Evaluation of the Finnish Basic Income Experiment	2
Front Matter	2
Agenda-Setting and Tax Referenda: Implications for Regression Discontinuity Identification Strategy Using Election Outcomes	2
Summaries of Articles	2
Front Matter	2
The National Tax Journal’s Contributions to Public Economics Research: Reflections on the Journal’s Seventy-Fifth Anniversary	2
Introduction	1
Unemployment Insurance Recipiency During the Covid-19 Pandemic	1
Products, Services, and Tax-Motivated Income Shifting	1
Initial Company Responses to the Enactment of the Corporate Alternative Minimum Tax	1
Leakage from Retirement Savings Accounts in the United States	1
Trends in Student Loan Repayment	1
Ed Kleinbard’s Business Enterprise Income Tax: How Well Does It Solve the Problem of How to Tax Capital Income?	1
Employment, Child Care Spending, and Child Tax Benefits	1
Front Matter	1
TANF at 25: A Weaker Cash Safety Net Reaching Fewer Families and doing Less to Lift Families out of Deep Poverty	1
What Can We Learn About Automatic Enrollment Into Pensions From Small Employers?	1

Which Survey Report to Use? A Revisit to the 1934 Survey of Public Finance Scholars	1
Job Creation Tax Credits, Fiscal Foresight, and Job Growth: Evidence from US States	1
How Refundable Tax Credits Can Advance Gender and Racial Equity	1
Intergenerational Effects of the EITC: The Case of Grandparents	1
Front Matter	1
Property Tax Homestead Exemptions: An Analysis of the Variance in Take-Up Rates Across Neighborhoods	1
Is Gig Work Changing the Labor Market? Key Lessons from Tax Data	1
Effects of COVID-19 on the Nonprofit Sector	1
Retailer Remittance Matters: Evidence from Voluntary Collection Agreements	0
When Estimated Economic Effects Fail the Sniff Test: Tax Examples	0
Returns to Scale in Property Assessment: Evidence from New York State’s Small Localities Coordination Program	0
Dissertation Competition	0
Open-Economy Public Finance	0
Impact of the 2017 Tax Cuts and Jobs Act on Household Labor Supply and Welfare across the Income Distribution	0
Property Tax Compliance and Reverse Mortgages: Using Nudges to Improve the Market	0
Award Announcements	0
Public Housing Authorities’ Housing Choice Voucher Policies Can Affect SSI Participation	0
Generosity Across the Income and Wealth Distributions	0
Taxing Goods and Services in a Digital Era	0
Front Matter	0
Introduction	0
The Trouble with Green Subsidies	0
75 Years of Research on the Property Tax	0
Summaries of Articles	0
The Taxation of Capital Income in Canada: Analysis and Directions for Reform	0
Front Matter	0
Land Taxes: From Theory to Practice	0
The (Non)Taxation of Student Debt Cancellation: Statutory Misinterpretation and Normative Conflict	0
Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data	0
Local Fiscal Adjustments From Depopulation: Evidence From The Post–Cold War Defense Contraction	0
Award Announcements	0
Front Matter	0
The Impact of Financial Transaction Taxes on Stock Markets: Short-Run Effects, Long-Run Effects, and Reallocation of Trading Activity	0
Summaries of Articles	0
The Incidence and Distributional Effects of the Corporate Income Tax: The Role of Rent Sharing	0
Who Cares? Paid Sick Leave Mandates, Caregiving, and Gender	0
Introduction	0
Reflections on the US Property Tax: Past, Present, and Future	0
How Does the Depression-Designed Retail Sales Tax Cope with the New Economy? A Tax for the New and A Tax for the Old	0
Wayfairin Constitutional Perspective: Who Sets the Ground Rules of US Fiscal Federalism?	0
The Distributional Effects of US Tax Credits for Heat Pumps, Solar Panels, and Electric Vehicles	0
Property Tax Policy and Housing Affordability	0
Homestead Exemptions, Heterogeneous Assessment, and Property Tax Progressivity	0
Introduction	0
Why Do People Engage In Roth Conversions?	0
Universal Cash Transfers and Inflation	0
Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology	0
Tax Loss Measurement	0
Front Matter	0
Income Inequality, Race, and the EITC	0
Lawyers, Economists, and Tax Scholarship	0
Front Matter	0
Temporary Property Tax Relief and Residential Home Sales	0
The Spending and Consumption Response to A VAT Rate Increase	0
Introduction	0
Summaries of Articles	0
Boosting Take-Up of the Expanded Child Tax Credit through School-Based Outreach	0
Front Matter	0
Three Decades of Tax Analysis, 1992–2022	0
Small Business Taxation and Income Inequality: The View from Canada	0
Introduction	0
The Demographics of the CAMT: Insights from Tax Return Data	0
Evaluating the Cost-Effectiveness of Individual Income Tax Incentives	0
Front Matter	0
Seeking Professional Help: How Paid Preparers Decrease Tax Compliance	0
Income Guarantee Policy Design: Implications for Poverty, Income Distribution, and Tax Rates	0
Why Is So Much Redistribution In-Kind and Not in Cash? Evidence from a Survey Experiment	0
Revealing Values: Applying the Inverse-Optimum Method to US State Taxes	0
Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals	0
Group Equity and Implicit Discrimination in Tax Systems	0
Taxes and Firm Size: A 40-Year Perspective	0
Comparing Survey and Administrative Measures of Self-employment Income: New Implications from the Health and Retirement Study	0
Introduction	0
Cross-Border Effects of A Major Tax Reform — Evidence from the European Stock Market	0
Taxing the Digital Economy: Investor Reaction to the European Commission’s Digital Tax Proposals	0
Estimating the Distributional Implications of the Tax Cuts and Jobs Act	0
Local Municipal Market Concentration: The Case of Puerto Rico and the Federal Estate Tax	0
Introduction	0
Summaries of Articles	0
Marriage in Old Age: What Can We Learn About Policy Impacts on Same-Sex Couples?	0

Summaries of Articles	0
How Did Safety-Net Reform Affect Early Adulthood among Adolescents from Low-Income Families?	0
Public Finance and Racism	0
Introduction	0
Award Notices	0
How Would a Permanent 2021 Child Tax Credit Expansion Affect Poverty and Employment?	0
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus	0
The Distributional Effects of Property Tax Constraints on School Districts	0
An Assessment of Global Formula Apportionment	0
How Big is the “Biggest Climate Spending Bill Ever”? Key Factors Influencing the Inflation Reduction act’s Clean Energy Impacts	0
Rising Income Tax Complexity	0
Editors’ Note: March 2021	0
Putting the Paycheck Protection Program into Perspective: An Analysis Using Administrative and Survey Data	0
Award Announcements	0
Introduction	0
Summaries of Articles	0
Average Tax Rates in the Canadian Personal Income Tax	0
The Corporate Alternative Minimum Tax: A Congressional Folly	0
Delivering Aid to Businesses through the Payroll Tax System: The Case of the Employee Retention Credit	0
Front Matter	0
Tax Compliance in the Amazon	0
The Effect of Tax Price on Donations: Evidence from Canada	0
A Grant to Every Citizen: Survey Evidence of the Impact of a Direct Government Payment in Israel	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
Dissertation Competition	0
Front Matter	0
Bias in Tax Progressivity Estimates	0
Sliding into Safety Net Participation: A Unified Analysis Across Multiple Programs	0
How Much Does College Cost and How Does it Relate to Student Borrowing? Tuition Growth and Borrowing Over the Past 30 Years	0
Introduction	0
The Distributional Effects of Student Loan Forgiveness: An Update on SAVE and the COVID-19 Moratorium	0
Summaries of Articles	0