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National Tax Journal articles from March 2008
Quarterly journal provides institutional, empirical and analytical research in government finance, taxation and public sector finance and policy.
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National Tax Journal archives from March 2008
How far to the border? The extent and impact of cross-border casual cigarette smuggling.
March 1, 2008... 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...
The effect of property tax limitations on residential private governments: the case of Proposition 13.
March 1, 2008... 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...
The robust relationship between taxes and U.S. state income growth.
March 1, 2008... 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...
Do redistributive state taxes reduce inequality?
March 1, 2008... 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...
Ex-dividend day price and volume: the case of 2003 dividend tax cut.
March 1, 2008... 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...
Effects of taxes on economic behavior. (Forum: Reflections by Recent Recipients of the Holland Medal, part 1)
March 1, 2008... 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...
Understanding uniformity and diversity in state corporate income taxes.(Forum: Reflections by Recent Recipients of the Holland Medal, part 1)
March 1, 2008... 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...