AccessMyLibrary provides FREE access to over 30 million articles from top publications available through your library.
National Tax Journal articles from March 1996
Quarterly journal provides institutional, empirical and analytical research in government finance, taxation and public sector finance and policy.
Set up an RSS feed
Create a link to this page
Copy and paste this link tag into your Web page or blog:
National Tax Journal archives from March 1996
Preferences for school finance systems: voters versus judges.
March 1, 1996... INTRODUCTION
State Courts Have Overturned School Finance Systems
This paper concerns the rationale for having judges decide the constitutionality of the local property tax system to support public schools. After the California Supreme Court...
The influence of tax law changes on the timing of marriages: a two-country analysis.
March 1, 1996... INTRODUCTION
One of the principles of taxation is neutrality. However, this principle is often violated, resulting in tax laws that distort taxpayers' behavior. One way in which this distortion is manifested is in the alteration of the timing...
Effects of tax integration and capital gains tax on corporate leverage.
March 1, 1996... ABSTRACT - This study investigates whether the adoption of integration in New Zealand and Canada had a significant impact on corporate financing decisions in those countries. Because Canada instituted a capital gains tax on the sate of stock...
On the progressivity of the child care tax credit: snapshot versus time-exposure incidence.
March 1, 1996... INTRODUCTION
Over the last two decades, the labor force participation of women with young children has almost doubled. In response, the federal government has initiated and expanded a number of programs explicitly focused on child care.(1)...
Measuring the performance of the property tax assessment process.
March 1, 1996... INTRODUCTION
In the existing literature, the performance of the assessment process for the property tax is often evaluated solely in terms of degree of uniformity that is achieved. Assessment equity or uniformity of the property tax system is...
The 1990 R&D tax credit: a uniform tax on inputs and a subsidy for R&D. (research and development)
March 1, 1996... INTRODUCTION
It is often argued that the externalities associated with R&D make its social rate of return greater than the return to those undertaking R&D, a view that is supported by empirical research (Griliches, 1991). Concern about this...
An IRS production function.
March 1, 1996... INTRODUCTION
Tax evasion has been an issue of long-standing concern to policymakers, and recent evidence suggests that the problem is especially serious today The General Accounting Off ice (1994), for instance, estimates that the Internal...
What is an "optimal" tax system?(Symposium on Income Tax Complexity and Enforcement)
March 1, 1996... INTRODUCTION
A central issue in public economics is the appropriate design of a tax system. Such a system is usually viewed as balancing the various desirable attributes of taxation: taxes must be raised (revenue-yield) in a way that...
How tax complexity and enforcement affect the equity and efficiency of the income tax.(Symposium on Income Tax Complexity and Enforcement)
March 1, 1996... INTRODUCTION
Is an income tax preferable to a consumption tax? Which fringe benefits should be included in the tax base? What capitalization rules should apply to exploration costs or research and development under an income tax? These and...