Recently added articles from National Tax Journal:

How far to the border? The extent and impact of cross - border casual cigarette smuggling.

Mar 01, 2008; Lovenheim, Michael F. ... INTRODUCTION Cigarette taxes have garnered increasing interest in the United States by both government and public health officials over the past 30 years. The former are interested in using state--level excise taxes to increase government revenues, while the latter believe ...

The effect of property tax limitations on residential private governments: the case of Proposition 13.

Mar 01, 2008; Cheung, Ron ... INTRODUCTION Despite having an unpopular reputation, in most jurisdictions property taxes form the primary source of local government revenue. The tax revolt era in the 1970s and the 1980s in the United States ushered in attempts by voters to limit the power of local governments ...

The robust relationship between taxes and U.S. state income growth.

Mar 01, 2008; Reed, W. Robert ... INTRODUCTION A long-standing research enterprise has been devoted to estimating the effect of taxes on economic growth in U.S. states. To the extent a consensus exists, it is that taxes used to fund transfer payments have small, negative effects on economic activity. When used ...

Do redistributive state taxes reduce inequality?

Mar 01, 2008; Leigh, Andrew ... INTRODUCTION A Common contention in the public finance literature is that redistribution should occur primarily at the national level (Musgrave, 1959; Oates, 1972). According to this argument, if state or local governments attempt to impose redistributive income taxes, ...

Ex-dividend day price and volume: the case of 2003 dividend tax cut.

Mar 01, 2008; Zhang, Yi ... INTRODUCTION On May 28, 2003, President George W. Bush signed into law the Jobs and Growth Tax Relief Reconciliation Act of 2003 (hereafter 2003 Act). The 2003 Act creates lower dividend and capital gains tax rates for individual investors. (1) Dividends were previously taxed at ...

Effects of taxes on economic behavior.(Forum: Reflections by Recent Recipients of the Holland Medal, Part 1)

Mar 01, 2008; Feldstein, Martin ... INTRODUCTION I am pleased to be part of this National Tax Journal forum celebrating the 100th anniversary of the National Tax Association and grateful for the invitation to discuss the effects of taxes on economic behavior, a subject that has been central in my research since my ...

Understanding uniformity and diversity in state corporate income taxes.(Forum: Reflections by Recent Recipients of the Holland Medal, part 1)

Mar 01, 2008; McLure, Charles E., Jr. ... INTRODUCTION Uniformity in taxation can yield substantial benefits. It can hold down costs of compliance and administration (1) and avoid gaps and overlaps in taxation, and, therefore, inequities and tax-induced distortions of economic decisions that are unrelated to differences ...