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
International Tax Competition and Coordination with A Global Minimum Tax	15
Assessment Caps and the Racial Assessment Gap	14
The Elasticity of Taxable Income in The Presence of Intertemporal Income Shifting	13
Summaries of Articles	13
Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials	12
The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty	12
Front Matter	11
The Supply Elasticity Of Municipal Debt: Evidence From Bank-Qualified Bonds	10
Price Isn’t Everything: Behavioral Response Around Changes In Sin Taxes	10
Pillar Two’s Built-In Escape Hatch	10
Synthetic Individual Income Tax Data: Promises and Challenges	9
Summaries of Articles	9
New Evidence on the Cycle in the Women, Infants, and Children Program: What Happens When Benefits Expire	8
Safety-Net Program Spillovers and Administrative Burden	8
The Implications of Uncertain Economic Paths for Revenue Projections	8
Does a Day Lost Equal Dollars Saved? The Effects of Four-Day School Weeks on School District Expenditures	7
The Consumption, Income, and Well-Being of Single mother–headed Families 25 Years After Welfare Reform	7
Stimulus Checks: True-Up and Safe-Harbor Costs	7
Front Matter	7
The Tax Cuts and Jobs Act: Searching for Supply-Side Effects	6
Automated Tax Filing: Simulating a Prepopulated Form 1040	6
Tax Credit Refundability and Child Care Prices: Evidence from California	6

Do the effects of alcohol excise taxes differ by drinking level and by income level?	6
Digital Tax Arithmetic	5
The Responsiveness of Medicaid Spending to the Federal Subsidy	5
Corporate Taxes and Initial Public Offerings: Evidence from the Tax Cuts and Jobs Act	5
Introduction	4
The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records	4
Protecting Privacy and Expanding Access in a Modern Administrative Tax Data System	4
Real-Time Poverty, Material Well-Being, and the Child Tax Credit	4
The Revenue Productivity of India’s Subnational VAT	4
Introduction	4
Front Matter	4
The Effect of Cannabis Legalization on Substance Demand and Tax Revenues	4
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
Summaries of Articles	3
The National Tax Journal’s Contributions to Public Economics Research: Reflections on the Journal’s Seventy-Fifth Anniversary	3
Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair	3
Who Benefits from the Child Tax Credit?	3
Summaries of Articles	3
Childcare Infrastructure in the Nordic Countries as a Way of Enabling Female Labor Market Participation	3
Voting Systems and Fiscal Policy: Evidence from Runoff and Plurality Elections	3
Introduction	3
The Policy And Politics Of Alternative Minimum Taxes	3
Market Responses To Voter-Approved Debt	3
The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns	2
Introduction	2
TANF at 25: A Weaker Cash Safety Net Reaching Fewer Families and doing Less to Lift Families out of Deep Poverty	2
How Refundable Tax Credits Can Advance Gender and Racial Equity	2
Summaries of Articles	2
Trust, the Pandemic, and Public Policies	2
Summaries of Articles	2
Unemployment Insurance Recipiency During the Covid-19 Pandemic	2
Introduction	2
Taxes and Firm Size: A 40-Year Perspective	2
Real-time Forecasts of State and Local Government Budgets with an Application to the COVID-19 Pandemic	2
Design and Evaluation of the Finnish Basic Income Experiment	2
Tax Minimization by French Cohabiting Couples	2
Front Matter	2
Lists: A Novel Experimental Method to Measure Tax Evasion	2
Cross-Border Effects of A Major Tax Reform — Evidence from the European Stock Market	1
Summaries of Articles	1
Front Matter	1
Effects of COVID-19 on the Nonprofit Sector	1
How Does the Depression-Designed Retail Sales Tax Cope with the New Economy? A Tax for the New and A Tax for the Old	1
Agenda-Setting and Tax Referenda: Implications for Regression Discontinuity Identification Strategy Using Election Outcomes	1
Initial Company Responses to the Enactment of the Corporate Alternative Minimum Tax	1
Introduction	1
Trends in Student Loan Repayment	1
Property Tax Homestead Exemptions: An Analysis of the Variance in Take-Up Rates Across Neighborhoods	1
Job Creation Tax Credits, Fiscal Foresight, and Job Growth: Evidence from US States	1

Intergenerational Effects of the EITC: The Case of Grandparents	1
What Can We Learn About Automatic Enrollment Into Pensions From Small Employers?	1
The (Non)Taxation of Student Debt Cancellation: Statutory Misinterpretation and Normative Conflict	1
Ed Kleinbard’s Business Enterprise Income Tax: How Well Does It Solve the Problem of How to Tax Capital Income?	1
Which Survey Report to Use? A Revisit to the 1934 Survey of Public Finance Scholars	1
Why Is So Much Redistribution In-Kind and Not in Cash? Evidence from a Survey Experiment	1
Front Matter	1
Products, Services, and Tax-Motivated Income Shifting	1
Introduction	0
Universal Cash Transfers and Inflation	0
Bias in Tax Progressivity Estimates	0
Front Matter	0
Introduction	0
Revealing Values: Applying the Inverse-Optimum Method to US State Taxes	0
An Assessment of Global Formula Apportionment	0
Introduction	0
Why Do People Engage In Roth Conversions?	0
Open-Economy Public Finance	0
Estimating the Distributional Implications of the Tax Cuts and Jobs Act	0
Income Inequality, Race, and the EITC	0
Front Matter	0
The Corporate Alternative Minimum Tax: A Congressional Folly	0
Summaries of Articles	0
Summaries of Articles	0
Small Business Taxation and Income Inequality: The View from Canada	0
Award Announcements	0
Introduction	0
Boosting Take-Up of the Expanded Child Tax Credit through School-Based Outreach	0
Leakage from Retirement Savings Accounts in the United States	0
Land Taxes: From Theory to Practice	0
Introduction	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
Three Decades of Tax Analysis, 1992–2022	0
Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology	0
The Demographics of the CAMT: Insights from Tax Return Data	0
How Did Safety-Net Reform Affect Early Adulthood among Adolescents from Low-Income Families?	0
Award Announcements	0
Lawyers, Economists, and Tax Scholarship	0
Front Matter	0
Introduction	0
Employment, Child Care Spending, and Child Tax Benefits	0
Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data	0
The Incidence and Distributional Effects of the Corporate Income Tax: The Role of Rent Sharing	0
Front Matter	0
The Effect of Tax Price on Donations: Evidence from Canada	0
When Estimated Economic Effects Fail the Sniff Test: Tax Examples	0
Local Municipal Market Concentration: The Case of Puerto Rico and the Federal Estate Tax	0
Taxing Goods and Services in a Digital Era	0
Generosity Across the Income and Wealth Distributions	0
Dissertation Competition	0
Taxing the Digital Economy: Investor Reaction to the European Commission’s Digital Tax Proposals	0
How Would a Permanent 2021 Child Tax Credit Expansion Affect Poverty and Employment?	0
Property Tax Policy and Housing Affordability	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
Group Equity and Implicit Discrimination in Tax Systems	0
The Distributional Effects of Student Loan Forgiveness: An Update on SAVE and the COVID-19 Moratorium	0
Rising Income Tax Complexity	0
Income Guarantee Policy Design: Implications for Poverty, Income Distribution, and Tax Rates	0
Marriage in Old Age: What Can We Learn About Policy Impacts on Same-Sex Couples?	0
Public Finance and Racism	0
Homestead Exemptions, Heterogeneous Assessment, and Property Tax Progressivity	0
Front Matter	0
Editors’ Note: March 2021	0
How Much Does College Cost and How Does it Relate to Student Borrowing? Tuition Growth and Borrowing Over the Past 30 Years	0
Front Matter	0
Introduction	0
Dissertation Competition	0
Seeking Professional Help: How Paid Preparers Decrease Tax Compliance	0
The Taxation of Capital Income in Canada: Analysis and Directions for Reform	0
Front Matter	0
Is Gig Work Changing the Labor Market? Key Lessons from Tax Data	0
Average Tax Rates in the Canadian Personal Income Tax	0
A Grant to Every Citizen: Survey Evidence of the Impact of a Direct Government Payment in Israel	0
75 Years of Research on the Property Tax	0
The Spending and Consumption Response to A VAT Rate Increase	0
Tax Compliance in the Amazon	0
Summaries of Articles	0
Delivering Aid to Businesses through the Payroll Tax System: The Case of the Employee Retention Credit	0
Who Cares? Paid Sick Leave Mandates, Caregiving, and Gender	0

Tax Loss Measurement	0
Introduction	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
Returns to Scale in Property Assessment: Evidence from New York State’s Small Localities Coordination Program	0
Public Housing Authorities’ Housing Choice Voucher Policies Can Affect SSI Participation	0
Putting the Paycheck Protection Program into Perspective: An Analysis Using Administrative and Survey Data	0
Summaries of Articles	0
Temporary Property Tax Relief and Residential Home Sales	0
Impact of the 2017 Tax Cuts and Jobs Act on Household Labor Supply and Welfare across the Income Distribution	0
Local Fiscal Adjustments From Depopulation: Evidence From The Post–Cold War Defense Contraction	0
Summaries of Articles	0
Reflections on the US Property Tax: Past, Present, and Future	0
Retailer Remittance Matters: Evidence from Voluntary Collection Agreements	0
Summaries of Articles	0
Front Matter	0
Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals	0
Introduction	0
Award Notices	0
Property Tax Compliance and Reverse Mortgages: Using Nudges to Improve the Market	0
Award Announcements	0
Wayfairin Constitutional Perspective: Who Sets the Ground Rules of US Fiscal Federalism?	0