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	21
Stateless Income And Beyond: Ed Kleinbard’s Contribution To International Tax Policy	20
Protecting Privacy and Expanding Access in a Modern Administrative Tax Data System	20
The Tax Cuts and Jobs Act: Searching for Supply-Side Effects	19
The Supply Elasticity Of Municipal Debt: Evidence From Bank-Qualified Bonds	15
Corporate Tax Shaming	14
Real-Time Poverty, Material Well-Being, and the Child Tax Credit	14
Tax Minimization by French Cohabiting Couples	14
Agenda-Setting and Tax Referenda: Implications for Regression Discontinuity Identification Strategy Using Election Outcomes	11
Summaries of Articles	11
Summaries of Articles	10
Bias in Tax Progressivity Estimates	10
Introduction	10
The Distributional Effects of US Tax Credits for Heat Pumps, Solar Panels, and Electric Vehicles	9
Introduction	9
Summaries of Articles	7
Delivering Aid to Businesses through the Payroll Tax System: The Case of the Employee Retention Credit	7
Marriage in Old Age: What Can We Learn About Policy Impacts on Same-Sex Couples?	6
The Effect of Tax Price on Donations: Evidence from Canada	6
Seeking Professional Help: How Paid Preparers Decrease Tax Compliance	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

Introduction	5
Grandparents Claiming Grandchildren for Tax Benefits: An Analysis of Over-napping Generations	5
Three Decades of Tax Analysis, 1992–2022	5
Do Local Tax Preparers Strengthen the Influence of Tax Policy on Individual Behavior?	4
Summaries of Articles	4
Front Matter	4
Front Matter	4
Introduction	4
The Consumption, Income, and Well-Being of Single mother–headed Families 25 Years After Welfare Reform	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
Front Matter	4
Shifting and Other Problems with Taxable Income Elasticity: Joel Slemrod’s Contributions to What We Know About Taxing Ourselves	3
Front Matter	3
The (Non)Taxation of Student Debt Cancellation: Statutory Misinterpretation and Normative Conflict	3
Summaries of Articles	3
Trends in Student Loan Repayment	3
Unemployment Insurance Recipiency During the Covid-19 Pandemic	3
Politicians and Tax Policy: The Role of Preferences and Beliefs	3
Which Survey Report to Use? A Revisit to the 1934 Survey of Public Finance Scholars	3
The Distributional Effects of Property Tax Constraints on School Districts	3
Real-time Forecasts of State and Local Government Budgets with an Application to the COVID-19 Pandemic	3
When Estimated Economic Effects Fail the Sniff Test: Tax Examples	2
Tax Loss Measurement	2
The Impact of Financial Transaction Taxes on Stock Markets: Short-Run Effects, Long-Run Effects, and Reallocation of Trading Activity	2
Front Matter	2
Undeterred: Joel Slemrod and the Evolution of Tax Evasion Research	2
Targeted Relief: Geography of Emergency Rental Assistance Funds	2
Introduction	2
Putting the Paycheck Protection Program into Perspective: An Analysis Using Administrative and Survey Data	2
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus	2
Front Matter	2
Corporate Taxes and Initial Public Offerings: Evidence from the Tax Cuts and Jobs Act	2
Introduction	2
Public Finance and Racism	2
Boosting Take-Up of the Expanded Child Tax Credit through School-Based Outreach	2
The Corporate Alternative Minimum Tax: A Congressional Folly	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
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
A Grant to Every Citizen: Survey Evidence of the Impact of a Direct Government Payment in Israel	1
The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records	1
Market Responses To Voter-Approved Debt	1
Taxes and Firm Size: A 40-Year Perspective	1
Introduction	1
Dollars, Desks, and Development: The Impact of Local Sales Tax Revenue Redistribution on Recipient Programs in North Carolina	1

Front Matter	1
How Did Safety-Net Reform Affect Early Adulthood among Adolescents from Low-Income Families?	1
Introduction	1
Introduction	1
The Revenue Productivity of India’s Subnational VAT	1
Front Matter	1
How Would a Permanent 2021 Child Tax Credit Expansion Affect Poverty and Employment?	1
Is Gig Work Changing the Labor Market? Key Lessons from Tax Data	1
Tax Competition With Intermunicipal Cooperation	1
Summaries of Articles	1
New Evidence on the Cycle in the Women, Infants, and Children Program: What Happens When Benefits Expire	0
Universal Cash Transfers and Inflation	0
Do the Effects of Alcohol Excise Taxes Differ by Drinking Level and by Income Level?	0
Enlisting Consumers in Tax Enforcement: A Policy Review	0
The Demographics of the CAMT: Insights from Tax Return Data	0
Trust, the Pandemic, and Public Policies	0
Reflections on the US Property Tax: Past, Present, and Future	0
Introduction	0
Award Notices	0
The Hidden Subsidies of the Low-Income Housing Tax Credit Program	0
Tax Compliance in the Amazon	0
Summaries of Articles	0
Tax Credit Refundability and Child Care Prices: Evidence from California	0
Tax-Based Marriage Incentives in the Affordable Care Act	0
Front Matter	0
The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty	0
Returns to Scale in Property Assessment: Evidence from New York State’s Small Localities Coordination Program	0
Only Connect! Aspects of the Tax Systems Approach	0
Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair	0
Products, Services, and Tax-Motivated Income Shifting	0
The Policy And Politics Of Alternative Minimum Taxes	0
Summaries of Articles	0
Introduction	0
Rising Income Tax Complexity	0
Price Isn’t Everything: Behavioral Response Around Changes In Sin Taxes	0
Summaries of Articles	0
Summaries of Articles	0
Land Taxes: From Theory to Practice	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
Sliding into Safety Net Participation: A Unified Analysis Across Multiple Programs	0
Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals	0
Front Matter	0
Front Matter	0
Income Guarantee Policy Design: Implications for Poverty, Income Distribution, and Tax Rates	0
Retailer Remittance Matters: Evidence from Voluntary Collection Agreements	0
Design and Evaluation of the Finnish Basic Income Experiment	0
Property Tax Policy and Housing Affordability	0
Front Matter	0
Impact of the 2017 Tax Cuts and Jobs Act on Household Labor Supply and Welfare across the Income Distribution	0
Lists: A Novel Experimental Method to Measure Tax Evasion	0
Generosity Across the Income and Wealth Distributions	0
Who Benefits from the Child Tax Credit?	0
TANF at 25: A Weaker Cash Safety Net Reaching Fewer Families and doing Less to Lift Families out of Deep Poverty	0
Temporary Property Tax Relief and Residential Home Sales	0
Introduction	0
Award Announcements	0
Job Creation Tax Credits, Fiscal Foresight, and Job Growth: Evidence from US States	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
Ed Kleinbard’s Business Enterprise Income Tax: How Well Does It Solve the Problem of How to Tax Capital Income?	0
Do Transfer Pricing Reforms Lead to a Boom in Tax Consultants?	0
Childcare Infrastructure in the Nordic Countries as a Way of Enabling Female Labor Market Participation	0
The Incidence and Distributional Effects of the Corporate Income Tax: The Role of Rent Sharing	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
Introduction	0
Who Cares? Paid Sick Leave Mandates, Caregiving, and Gender	0
International Tax Competition and Coordination with A Global Minimum Tax	0
Award Announcements	0
The Responsiveness of Medicaid Spending to the Federal Subsidy	0
Introduction	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
Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data	0
Summaries of Articles	0
Safety-Net Program Spillovers and Administrative Burden	0
75 Years of Research on the Property Tax	0
Automated Tax Filing: Simulating a Prepopulated Form 1040	0
The Effects of Introducing Withholding on Tax Compliance: Evidence from Pennsylvania’s Local Earned Income Tax	0

Introduction	0
The National Tax Journal’s Contributions to Public Economics Research: Reflections on the Journal’s Seventy-Fifth Anniversary	0
Homestead Exemptions, Heterogeneous Assessment, and Property Tax Progressivity	0
Effects of COVID-19 on the Nonprofit Sector	0
The Distributional Effects of Student Loan Forgiveness: An Update on SAVE and the COVID-19 Moratorium	0
Why Is So Much Redistribution In-Kind and Not in Cash? Evidence from a Survey Experiment	0
Summaries of Articles	0
Intergenerational Effects of the EITC: The Case of Grandparents	0
Why Do People Engage In Roth Conversions?	0
Summaries of Articles	0
The Trouble with Green Subsidies	0
Evaluating the Cost-Effectiveness of Individual Income Tax Incentives	0
Taxing the Digital Economy: Investor Reaction to the European Commission’s Digital Tax Proposals	0
Income Inequality, Race, and the EITC	0
The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns	0
Introduction	0
Dissertation Competition	0
Initial Company Responses to the Enactment of the Corporate Alternative Minimum Tax	0
The Effect of Property Assessment Reductions on Tax Delinquency and Tax Foreclosure	0
Comparing Survey and Administrative Measures of Self-employment Income: New Implications from the Health and Retirement Study	0
Leakage from Retirement Savings Accounts in the United States	0
Front Matter	0
Award Announcements	0
How Big is the “Biggest Climate Spending Bill Ever”? Key Factors Influencing the Inflation Reduction act’s Clean Energy Impacts	0
Group Equity and Implicit Discrimination in Tax Systems	0
Stimulus Checks: True-Up and Safe-Harbor Costs	0
Summaries of Articles	0
Front Matter	0
Local Municipal Market Concentration: The Case of Puerto Rico and the Federal Estate Tax	0
Lawyers, Economists, and Tax Scholarship	0