National Tax Journal articles

Recent articles from National Tax Journal

The effects of multinationals' profit shifting activities on real investments.
March 1, 2009... INTRODUCTION Corporate tax rates vary significantly between different countries. Real investment decisions are affected by these international differences in business taxation. Moreover, cross-country profit shifting of multinationals can be observed. Governments attempt to restrict...

Measuring non-school fiscal disparities among municipalities.
March 1, 2009... INTRODUCTION Fiscal disparities among parallel governments--municipalities within a state or states within the nation--represent a policy concern when the overlying government (state or nation) has an interest in levels of services and/or tax rates across its subdivisions. According to...

Does the NEA crowd out private charitable contributions to the arts?(National Endowment for the Arts)
March 1, 2009... INTRODUCTION This paper investigates the mechanism by which the federal government s funding of the arts through the National Endowment for the Arts (NEA) displaces private charitable contributions to non-profit arts organizations. Government funding of the arts has incited contentious...

Inter-temporal differences in the income elasticity of demand for lottery tickets.
March 1, 2009... INTRODUCTION Beginning with New Hampshire in 1964, 42 states and the District of Columbia have legalized state-sponsored lotteries. Lottery sales in the United States topped $48 billion in fiscal year 2006 (roughly $160 per capita), of which state governments retained nearly $17 billion...

Spatiality and persistence in U.S. individual income tax compliance.
March 1, 2009... INTRODUCTION The individual income tax system in the United States operates on a self-assessment basis, in which individuals annually determine their tax liability and pay what they deem due. Over time, a taxpayer learns more about the tax system, so that reports today may depend in part...