National Tax Journal articles from June 2000

National Tax Journal archives from June 2000

The weighting game: formula apportionment as an instrument of public policy.(Statistical Data Included)
June 1, 2000... INTRODUCTION Forty-six of the 50 states in the United States impose a corporate income tax at the state level. If a corporation has business activities in multiple states, then each state with which the corporation has sufficient contact...

Wedding bell blues: the income tax consequences of legalizing same-sex marriage.(Statistical Data Included)
June 1, 2000... INTRODUCTION In the last several decades, gays and lesbians have worked diligently to be accepted into all aspects of mainstream American life, with major efforts in addressing employment discrimination, housing access, medical treatment,...

The importance of measurement error in the cost of capital.(Statistical Data Included)
June 1, 2000... INTRODUCTION Ever since the derivation of the marginal tax cost of capital established a way of quantifying the effect of tax policy on corporate investment (Hall and Jorgenson, 1969), there has been considerable applied interest in public...

Tax compliance costs: research methodology and empirical evidence from Australia.(Statistical Data Included)
June 1, 2000... INTRODUCTION The imposition of taxes represents a transfer of resources from households and businesses to the government. This transfer generates three broad types of social costs: efficiency, administrative, and compliance. Efficiency...

The optimal size of public spending and the distortionary cost of taxation.
June 1, 2000... INTRODUCTION " -- it is optimal to supply the public good whenever the simple cost-benefit test [i.e. benefit/cost ratio of one or above] is satisfied." -- L. Kaplow (1996). "A dollar of government outlay may have a total cost,...

The tax reform experiment in transitional countries.(Statistical Data Included)
June 1, 2000... INTRODUCTION The past ten years have been witness to one of the largest experiments in economic history: the transition of centrally-planned economies (CPEs) to market-based economies. Economic: reform in the countries in transition (CITs)...

Tax policy for emerging markets: developing countries.(Statistical Data Included)
June 1, 2000... INTRODUCTION The study of tax policy is concerned with the design of a tax system that is capable of financing the necessary level of public spending in the most efficient and equitable way possible. In developing countries with emerging...

The Hidden Welfare State.(Review)
June 1, 2000... The Hidden Welfare State. CHRISTOPHER HOWARD. Princeton, NJ: Princeton University Press, 1997. Pp. 250. In The Hidden Welfare State, Christopher Howard observes that many tax expenditures have similar goals as social welfare spending...