National Tax Journal

Article	Citations
Pillar Two’s Built-In Escape Hatch	35
Synthetic Individual Income Tax Data: Promises and Challenges	26
Protecting Privacy and Expanding Access in a Modern Administrative Tax Data System	14
Digital Tax Arithmetic	14
Local Income Taxes and County-Level Migration: New Evidence From Indiana and Maryland	13
Newly Available Individual-Level US Tax Data from 1969 to 1994	11
The Supply Elasticity Of Municipal Debt: Evidence From Bank-Qualified Bonds	11
Real-Time Poverty, Material Well-Being, and the Child Tax Credit	11
Summaries of Articles	10
Agenda-Setting and Tax Referenda: Implications for Regression Discontinuity Identification Strategy Using Election Outcomes	10
Corporate Tax Shaming	10
Introduction	9
Summaries of Articles	9
Bias in Tax Progressivity Estimates	9
How Much Does the US Fiscal System Redistribute?	8
Introduction	8
The Distributional Effects of US Tax Credits for Heat Pumps, Solar Panels, and Electric Vehicles	7
Which Medicaid Recipients Might Be Eligible for SSI?	7
Reassessing the Effects of Corporate Income Taxes on Mergers and Acquisitions Using Empirical Advances in the Gravity Literature	7
Summaries of Articles	7
Marriage in Old Age: What Can We Learn About Policy Impacts on Same-Sex Couples?	6
Delivering Aid to Businesses through the Payroll Tax System: The Case of the Employee Retention Credit	6
Introduction	6
Has the Rise of Work from Home Reduced the Motherhood Penalty in the Labor Market?	5
Tariffs on Medical Goods: Pass-through, Geography, and Aggregate Costs to the US Health-care System	5

Three Decades of Tax Analysis, 1992–2022	5
Where in the World Does Partnership Income Go? Evidence of a Growing Use of Tax Havens	5
Seeking Professional Help: How Paid Preparers Decrease Tax Compliance	5
The Effect of Tax Price on Donations: Evidence from Canada	5
Grandparents Claiming Grandchildren for Tax Benefits: An Analysis of Over-napping Generations	5
The Federal Government’s Discretionary Spending	5
Debt, Deficits, and Tariffs	4
Do Local Tax Preparers Strengthen the Influence of Tax Policy on Individual Behavior?	4
Front Matter	4
Summaries of Articles	4
Introduction	4
The Foreign Market Effect and Estimating Tax-Motivated Income Shifting	4
Front Matter	4
Summaries of Articles	4
Revealing Values: Applying the Inverse-Optimum Method to US State Taxes	4
The Implications of Uncertain Economic Paths for Revenue Projections	4
Introduction	4
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	3
Boosting Take-Up of the Expanded Child Tax Credit through School-Based Outreach	3
Politicians and Tax Policy: The Role of Preferences and Beliefs	3
Supply and Demand Determinants of Heterogeneous VAT Pass-Through	3
Trends in Student Loan Repayment	3
Introduction	3
The Claiming of Children on US Tax Returns	3
Real-time Forecasts of State and Local Government Budgets with an Application to the COVID-19 Pandemic	3
The (Non)Taxation of Student Debt Cancellation: Statutory Misinterpretation and Normative Conflict	3
Assessing the Risks and Costs of the Rising US Federal Debt	3
Putting the Paycheck Protection Program into Perspective: An Analysis Using Administrative and Survey Data	3
Unemployment Insurance Recipiency During 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
How Do Tax Evasion Opportunities Affect Prices?	3
Summaries of Articles	2
Summaries of Articles	2
Front Matter	2
Introduction	2
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus	2
The Corporate Alternative Minimum Tax: A Congressional Folly	2
The Tax Cuts and Jobs Act and Domestic Corporate Tax Rates	2
Undeterred: Joel Slemrod and the Evolution of Tax Evasion Research	2
The Impact of Financial Transaction Taxes on Stock Markets: Short-Run Effects, Long-Run Effects, and Reallocation of Trading Activity	2
Public Housing Authorities’ Housing Choice Voucher Policies Can Affect SSI Participation	2
Front Matter	2
Assessment Regressivity and the Homestead Exemption	1
The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records	1
Introduction	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
Summaries of Articles	1
The Revenue Productivity of India’s Subnational VAT	1

Advance Tax Credits: Reconciliations and Repayments	1
Tax Competition With Intermunicipal Cooperation	1
Corporate Taxes and Initial Public Offerings: Evidence from the Tax Cuts and Jobs Act	1
Is Gig Work Changing the Labor Market? Key Lessons from Tax Data	1
How Would a Permanent 2021 Child Tax Credit Expansion Affect Poverty and Employment?	1
Summaries of Articles	1
Introduction	1
Targeted Relief: Geography of Emergency Rental Assistance Funds	1
Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials	1
How Refundable Tax Credits Can Advance Gender and Racial Equity	1
Are Charitable Donations and Volunteering Substitutes or Complements? New Evidence from Recent Tax Changes	1
How Much Does College Cost and How Does it Relate to Student Borrowing? Tuition Growth and Borrowing Over the Past 30 Years	1
Front Matter	1
The Evolution of Deficits in the United States and Implications for Debt Sustainability	1
75 Years of Research on the Property Tax	0
Safety-Net Program Spillovers and Administrative Burden	0
Summaries of Articles	0
Lists: A Novel Experimental Method to Measure Tax Evasion	0
Tariffs as Fiscal Policy	0
Income Guarantee Policy Design: Implications for Poverty, Income Distribution, and Tax Rates	0
Initial Company Responses to the Enactment of the Corporate Alternative Minimum Tax	0
Summaries of Articles	0
Statistical Bias In Racial and Ethnic Disparity Estimates Using Bayesian Estimation	0
Teaching Tax Brackets: Evidence From A Randomized Survey Experiment	0
Effects of COVID-19 on the Nonprofit Sector	0
The Demographics of the CAMT: Insights from Tax Return Data	0
Importers, Exporters, and Job Creation: A 30-Year View to Assess Implications of the 2025 US Tariff Actions	0
Dissertation Competition	0
The COVID-19 Cash Transfer Study II: The Hardship and Mental Health Impacts of an Unconditional Cash Transfer to Low-Income Individuals	0
The Distributional Effects of Student Loan Forgiveness: An Update on SAVE and the COVID-19 Moratorium	0
The Role of Property Assessment Oversight in School Finance Inequality	0
Introduction	0
Front Matter	0
State and Local Tax Policy in a Time of Telework	0
Bridging the Gap: How Emergency Paid Leave Addressed Limited Access and Constraints during the Pandemic	0
Front Matter	0
Sliding into Safety Net Participation: A Unified Analysis Across Multiple Programs	0
The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty	0
Introduction	0
Comparing Survey and Administrative Measures of Self-employment Income: New Implications from the Health and Retirement Study	0
Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data	0
Lawyers, Economists, and Tax Scholarship	0
Stimulus Checks: True-Up and Safe-Harbor Costs	0
Retailer Remittance Matters: Evidence from Voluntary Collection Agreements	0
Summaries of Articles	0
Do the Effects of Alcohol Excise Taxes Differ by Drinking Level and by Income Level?	0
The Paycheck Protection Program: Progressivity and Tax Effects	0
The Self-Employment Effects of the EITC in the Gig Economy	0
The Effects of Introducing Withholding on Tax Compliance: Evidence from Pennsylvania’s Local Earned Income Tax	0
The National Tax Journal’s Contributions to Public Economics Research: Reflections on the Journal’s Seventy-Fifth Anniversary	0
Intergenerational Effects of the EITC: The Case of Grandparents	0
The Hidden Subsidies of the Low-Income Housing Tax Credit Program	0
Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair	0
Property Tax Policy and Housing Affordability	0
Summaries of Articles	0
Fiscal Stimulus or Debt Relief: The Effect of Federal Pandemic Aid on State and Local Pensions	0
Summaries of Articles	0
Introduction	0
Only Connect! Aspects of the Tax Systems Approach	0
Do Transfer Pricing Reforms Lead to a Boom in Tax Consultants?	0
Fiscal Consolidation: Lessons for the United States	0
Summaries of Articles	0
Introduction	0
Front Matter	0
Introduction	0
Award Announcements	0
Introduction	0
Summaries of Articles	0
Domestic Content Requirements and Global Collective Action	0
Reflections on the US Property Tax: Past, Present, and Future	0
Evolving Discontinuities in The State Taxation of Income from Remote Work	0
Understanding Tax Evasion: Knowns, Unknowns, and A Way Forward	0
Front Matter	0
Tax Consequences of Mispricing Unrelated-Party Transactions	0
Front Matter	0
The Long and Winding Road: The Inflation Reduction Act’s Energy and Environmental Tax Credits	0
Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals	0
Price Isn’t Everything: Behavioral Response Around Changes In Sin Taxes	0
Award Announcements	0
Front Matter	0

The Policy And Politics Of Alternative Minimum Taxes	0
Automated Tax Filing: Simulating a Prepopulated Form 1040	0
Enlisting Consumers in Tax Enforcement: A Policy Review	0
Tax Credit Refundability and Child Care Prices: Evidence from California	0
The Trouble with Green Subsidies	0
Design and Evaluation of the Finnish Basic Income Experiment	0
The Effect of Property Assessment Reductions on Tax Delinquency and Tax Foreclosure	0
Award Announcements	0
The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns	0
Tax-Based Marriage Incentives in the Affordable Care Act	0
Divergent Paths: Differential Impacts of Minimum-Wage Increases on Individuals with Disabilities	0
Returns to Scale in Property Assessment: Evidence from New York State’s Small Localities Coordination Program	0
Job Creation Tax Credits, Fiscal Foresight, and Job Growth: Evidence from US States	0
Temporary Property Tax Relief and Residential Home Sales	0
Not Just for Kids: Child and Dependent Care Credit Benefits for Adult Care	0
Front Matter	0
Front Matter	0
Introduction	0
The Incidence and Distributional Effects of the Corporate Income Tax: The Role of Rent Sharing	0
Rising Income Tax Complexity	0
Impact of the 2017 Tax Cuts and Jobs Act on Household Labor Supply and Welfare across the Income Distribution	0
Award Notices	0
Introduction	0
Front Matter	0
Land Taxes: From Theory to Practice	0
Evaluating the Cost-Effectiveness of Individual Income Tax Incentives	0
Small Firms’ Response to Real-World Operational Tax Audits	0
Who Cares? Paid Sick Leave Mandates, Caregiving, and Gender	0
Local Municipal Market Concentration: The Case of Puerto Rico and the Federal Estate Tax	0
Products, Services, and Tax-Motivated Income Shifting	0
The Responsiveness of Medicaid Spending to the Federal Subsidy	0
Front Matter	0
International Tax Competition and Coordination with A Global Minimum Tax	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
Front Matter	0
Why Do People Engage In Roth Conversions?	0