National Tax Journal

National Tax Journal

国家税务杂志

  • 3区 中科院分区
  • Q3 JCR分区

高引用文章

文章名称 引用次数
THE EFFECTS OF THE AFFORDABLE CARE ACT ON HEALTH INSURANCE COVERAGE AND LABOR MARKET OUTCOMES 7
RAISING THE STAKES: EXPERIMENTAL EVIDENCE ON THE ENDOGENEITY OF TAXPAYER MISTAKES 5
THE CONSEQUENCES OF THE TAX CUT AND JOBS ACT'S INTERNATIONAL PROVISIONS: LESSONS FROM EXISTING RESEARCH 4
MEASURING THE FINANCIAL SHOCKS OF NATURAL DISASTERS: A PANEL STUDY OF US STATES 4
MACROECONOMIC EFFECTS OF REDUCING OASI BENEFITS: A COMPARISON OF SEVEN OVERLAPPING-GENERATIONS MODELS 3
TARIFF INCIDENCE: EVIDENCE FROM US SUGAR DUTIES, 1890-1914 3
WEDGES, LABOR MARKET BEHAVIOR, AND HEALTH INSURANCE COVERAGE UNDER THE AFFORDABLE CARE ACT 2
DO CATCH-UP LIMITS RAISE RETIREMENT SAVING? EVIDENCE FROM A REGRESSION DISCONTINUITY DESIGN 2
THE EFFECTS OF IRS AUDITS ON EITC CLAIMANTS 2
A PRELIMINARY ASSESSMENT OF THE TAX CUTS AND JOBS ACT OF 2017 2
TAX POLICY AND ORGANIZATIONAL FORM: ASSESSING THE EFFECTS OF THE TAX CUTS AND JOBS ACT OF 2017 2
ASSESSING US GLOBAL TAX COMPETITIVENESS AFTER TAX REFORM 2
MORE THAN THEY REALIZE: THE INCOME OF THE WEALTHY 2
PERCEPTIONS AND REALITIES OF AVERAGE TAX RATES IN THE FEDERAL INCOME TAX: EVIDENCE FROM MICHIGAN 2
A NEW METHOD FOR APPLYING VAT TO FINANCIAL SERVICES 1
TOO CLEVER BY HALF: THE POLITICS AND OPTICS OF THE TWO-PART VAT 1
THE EFFECT OF FLAT TAX RATES ON TAXABLE INCOME: EVIDENCE FROM THE ILLINOIS RATE INCREASE 1
RESTRICTIVE ZONING'S DELETERIOUS IMPACT ON THE LOCAL EDUCATION PROPERTY TAX BASE: EVIDENCE FROM ZONING DISTRICT BOUNDARIES AND MUNICIPAL FINANCES 1
NOT ALL STATE AUTHORIZATIONS FOR MUNICIPAL BANKRUPTCY ARE EQUAL: IMPACT ON STATE BORROWING COSTS 1
THE BUNCHING OF CAPITAL GAINS REALIZATIONS 1
THE LIFECYCLE OF THE 47 PERCENT 1
THE SUPERIORITY OF THE DIGITAL SERVICES TAX OVER SIGNIFICANT DIGITAL PRESENCE PROPOSALS 1
THE GEOMETRY OF INTERNATIONAL TAX PLANNING AFTER THE TAX CUTS AND JOBS ACT: A RIFF ON CIRCLES, SQUARES, AND TRIANGLES 1
HOME SWEET HOME VERSUS INTERNATIONAL TAX PLANNING: WHERE DO MULTINATIONAL FIRMS HOLD THEIR US TRADEMARKS? 1
STATE AND LOCAL PROPERTY, INCOME, AND SALES TAX ELASTICITY: ESTIMATES FROM DYNAMIC HETEROGENEOUS PANELS 1
INCOME-BASED EFFECTIVE TAX RATES AND CHOICE-OF-ENTITY CONSIDERATIONS UNDER THE 2017 TAX ACT 1
PASS-THROUGH ENTITY RESPONSES TO PREFERENTIAL TAX RATES: EVIDENCE ON ECONOMIC ACTIVITY AND OWNER COMPENSATION IN KANSAS 1
THE BUSINESS CYCLE AND THE DEDUCTION FOR FOREIGN DERIVED INTANGIBLE INCOME: A HISTORICAL PERSPECTIVE 1
MISSING THE MARK: EVALUATING THE NEW TAX PREFERENCES FOR BUSINESS INCOME 1
MANDATING HEALTH INSURANCE COVERAGE FOR HIGH-INCOME INDIVIDUALS 1
DETERRING PROPERTY TAX DELINQUENCY IN PHILADELPHIA: AN EXPERIMENTAL EVALUATION OF NUDGE STRATEGIES 1
THE EFFECTS OF REQUIRED MINIMUM DISTRIBUTION RULES ON WITHDRAWALS FROM TRADITIONAL IRAs 1
RULES VERSUS HOME RULE LOCAL GOVERNMENT RESPONSES TO NEGATIVE REVENUE SHOCKS 1
EARNED INCOME TAX CREDITS AND INFANT HEALTH: A LOCAL EITC INVESTIGATION 0
FIRM TAKE-UP OF A CORPORATE INCOME TAX CUT: EVIDENCE FROM VIETNAM 0
EXAMINING S-CORPORATION LOSSES AND HOW THEY ARE USED 0
TAX INCIDENCE IN A VERTICAL SUPPLY CHAIN: EVIDENCE FROM CIGARETTE WHOLESALE PRICES 0
FISCAL ZONING AND FISCAL EXTERNALITIES 0
IS THE HAIG-SIMONS STANDARD DEAD? THE UNEASY CASE FOR A COMPREHENSIVE INCOME TAX 0
ASSESSING THE TAX BENEFITS OF HYBRID ARRANGEMENTS - EVIDENCE FROM THE LUXEMBOURG LEAKS 0
PERILS OF TAX REFORM 0
FINANCIAL SERVICES UNDER A CONSUMPTION TAX: GRUBERT AND MACKIE (2000) REVISITED 0
TAXES AND THE LOCATION OF US BUSINESS ACTIVITY ABROAD 0
A FESTSCHRIFT IN HONOR OF HARRY GRUBERT: HARRY'S INFLUENCE ON THE RESEARCH OF ACADEMIC ACCOUNTANTS 0
THE EXCISE TAX ON HIGH-COST HEALTH PLANS: POTENTIAL ADJUSTMENTS BY POLICYMAKERS, EMPLOYERS, AND EMPLOYEES 0
HARRY GRUBERT'S EVOLVING VIEWS ON INTERNATIONAL TAX POLICY 0
THE SENSITIVITY OF CHARITABLE GIVING TO THE TIMING AND SALIENCE OF TAX CREDITS 0
HOW WILL BREXIT AFFECT TAX COMPETITION AND TAX HARMONIZATION? THE ROLE OF DISCRIMINATORY TAXATION 0
THE EFFECT OF LOSS-OFFSET PROVISIONS ON THE ASYMMETRIC BEHAVIOR OF CORPORATE TAX REVENUES IN THE BUSINESS CYCLE 0
DOES INFORMING EMPLOYEES ABOUT TAX BENEFITS INCREASE TAKE-UP? EVIDENCE FROM EITC NOTIFICATION LAWS 0