National Tax Journal

Papers
(The TQCC of National Tax Journal is 3. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2020-11-01 to 2024-11-01.)
ArticleCitations
PROFIT SHIFTING BEFORE AND AFTER THE TAX CUTS AND JOBS ACT44
Who Benefits from the Child Tax Credit?28
U.S. TAX PROGRESSIVITY AND REDISTRIBUTION20
Tax Loss Measurement18
The Effect of Cannabis Legalization on Substance Demand and Tax Revenues14
International Tax Competition and Coordination with A Global Minimum Tax14
Taxing Goods and Services in a Digital Era14
Generosity Across the Income and Wealth Distributions13
Income Inequality, Race, and the EITC13
Taxing the Digital Economy: Investor Reaction to the European Commission’s Digital Tax Proposals12
Why Is So Much Redistribution In-Kind and Not in Cash? Evidence from a Survey Experiment12
The Tax Cuts and Jobs Act: Searching for Supply-Side Effects11
Does a Day Lost Equal Dollars Saved? The Effects of Four-Day School Weeks on School District Expenditures10
The COVID-19 Cash Transfer Study II: The Hardship and Mental Health Impacts of an Unconditional Cash Transfer to Low-Income Individuals10
Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology9
The Consumption, Income, and Well-Being of Single mother–headed Families 25 Years After Welfare Reform9
Real-Time Poverty, Material Well-Being, and the Child Tax Credit9
THE TAX ELASTICITY OF FINANCIAL STATEMENT INCOME9
Public Finance and Racism8
Homestead Exemptions, Heterogeneous Assessment, and Property Tax Progressivity8
The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records8
Property Tax Homestead Exemptions: An Analysis of the Variance in Take-Up Rates Across Neighborhoods7
Open-Economy Public Finance7
The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns7
Leakage From Retirement Savings Accounts In The United States7
Group Equity and Implicit Discrimination in Tax Systems6
Is Gig Work Changing the Labor Market? Key Lessons from Tax Data6
The Spending and Consumption Response to A VAT Rate Increase6
DID THE 2017 TAX REFORM DISCRIMINATE AGAINST BLUE-STATE VOTERS?6
A Grant to Every Citizen: Survey Evidence of the Impact of a Direct Government Payment in Israel6
CORPORATE BEHAVIORAL RESPONSES TO THE TCJA FOR TAX YEARS 2017–20185
An Assessment of Global Formula Apportionment5
Price Isn’t Everything: Behavioral Response Around Changes In Sin Taxes5
Putting the Paycheck Protection Program into Perspective: An Analysis Using Administrative and Survey Data5
How Did Safety-Net Reform Affect Early Adulthood among Adolescents from Low-Income Families?4
What Can We Learn About Automatic Enrollment Into Pensions From Small Employers?4
The Responsiveness of Medicaid Spending to the Federal Subsidy4
CORPORATE TAX PREFERENCES BEFORE AND AFTER THE TAX CUTS AND JOBS ACT OF 20174
Trust, the Pandemic, and Public Policies4
How Would a Permanent 2021 Child Tax Credit Expansion Affect Poverty and Employment?4
Digital Tax Arithmetic4
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus3
Estimating the Distributional Implications of the Tax Cuts and Jobs Act3
Cross-Border Effects of A Major Tax Reform — Evidence from the European Stock Market3
Childcare Infrastructure in the Nordic Countries as a Way of Enabling Female Labor Market Participation3
Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data3
Small Business Taxation and Income Inequality: The View from Canada3
Returns to Scale in Property Assessment: Evidence from New York State’s Small Localities Coordination Program3
Design and Evaluation of the Finnish Basic Income Experiment3
Pillar Two’s Built-In Escape Hatch3
75 Years of Research on the Property Tax3
TAXING BOOK PROFITS3
The Distributional Effects of Property Tax Constraints on School Districts3
TAXES AS PANDEMIC CONTROLS3
MOVING FORWARD WITH THE EARNED INCOME TAX CREDIT AND CHILD TAX CREDIT3
Assessment Caps and the Racial Assessment Gap3
Wayfairin Constitutional Perspective: Who Sets the Ground Rules of US Fiscal Federalism?3
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