National Tax Journal articles from December 1997

National Tax Journal archives from December 1997

The National Tax Journal in 1948-50 and 1994-96.
December 1, 1997... THE BEGINNING In 1947, the Executive Committee of the National Tax Association (NTA), on the recommendation of a special Committee of Fifteen, authorized a new quarterly publication to succeed the 33-year-old Bulletin of the National Tax...

The way we were (and are): changes in public finance and its textbooks.
December 1, 1997... INTRODUCTION The goal of a textbook is to communicate the received wisdom of its era, or at least the author's interpretation of the received wisdom. As historian of science Thomas Kuhn (1962a, p. 135) put it, textbooks address themselves...

Electronic commerce, state sales taxation, and intergovernmental fiscal relations.
December 1, 1997... "Our generation stands on the cusp of the greatest technological revolution that mankind has ever faced. Some compare this age of electronic communications with the arrival of the Gutenberg press, or with the industrial revolution.... Even our...

The NTJ hall of fame.
December 1, 1997... THE NTJ "HALL OF FAME" Author(s) Title 1 Richard Musgrave "Distribution of Payments by J. J. Carroll Income Groups: A Case Study L. D....

What can America learn from the British tax system?(Symposium: Comparing the British and American Tax Systems)
December 1, 1997... Tax policy debates in the United States are noteworthy for their frequency, intensity, and largely inward-looking focus. Very seldom is reference made to the experiences of other countries, and the references that are made are often seriously...

Peculiar institutions: a British perspective on tax policy in the United States.(Symposium: Comparing the British and American Tax Systems)
December 1, 1997... INTRODUCTION The tax policy pursued by the United States has powerful effects far beyond its borders. It has a direct impact on economic activity and well-being in other countries: changes in the tax treatment of savings or investment in...

Distributional Analysis of Tax Policy.
December 1, 1997... Edited by DAVID F. BRADFORD, Washington, D.C.: The American Enterprise Institute Press, 1995. The distributional analysis of tax cut proposals was important in shaping the newly enacted Tax Relief Act of 1997. This was not a unique occurrence,...

The Decline (and Fall?) of the Income Tax: How to Make Sense of the American Tax Mess and the Flat Tax Cures That Are Supposed to Fix It.
December 1, 1997... By MICHAEL J. GRAETZ. New York and London: W.W. Norton and Co., 1997. Pp. 323. THE WORST TAX SYSTEM--EXCEPT FOR THE OTHERS In The Decline (and Fall?) of the Income Tax, Michael Graetz has provided a discussion of the current income tax...

Taxing Women.
December 1, 1997... By EDWARD J. McCAFFERY. University of Chicago Press, 1997. Pp. 310, index. In Taxing Women, Edward McCaffery has expressed his strong feelings about what he considers to be the unfair treatment of women under the U.S. income tax system....

Taxing Ourselves: A Citizen's Guide to the Great Debate over Tax Reform.
December 1, 1997... By JOEL SLEMROD AND JON BAKIJA. Cambridge, MA: MIT Press, 1996. Pp. 299. Taxing Ourselves is a treasure trove of accessible information about the nature, and history of our tax system, the fundamental tax policy issues, the evidence economic...