Search Results - "National tax journal"

Journal Article

Implications of the COVID-19 Pandemic for State Government Tax Revenues

by Clemens, Jeffrey Veuger, Stan Published in National tax journal (01.09.2020)

“...We assess the COVID-19 pandemic's implications for state government sales and income tax revenues. We estimate that the economic declines implied by recent...”

Journal Article

Fiscal Responses to the COVID-19 Crisis in Japan: The First Six Months

by Ando, Michihito Furukawa, Chishio Nakata, Daigo Sumiya, Kazuhiko Published in National tax journal (01.12.2020)

“...This paper provides an overview of the Japanese government s response to the COVID-19 crisis in terms of the fiscal measures taken between January and June...”

Journal Article

Federal Aid to School Districts during the COVID-19 Recession

by Gordon, Nora Reber, Sarah Published in National tax journal (01.09.2020)

“...National Tax Journal, September 2020, 73 (3), 781–804 FEDERAL AID TO SCHOOL DISTRICTS DURING THE COVID-19 RECESSION Nora Gordon and Sarah Reber The coronavirus...”

Journal Article

The Fiscal Effects of the COVID-19 Pandemic on Cities: An Initial Assessment

by Chernick, Howard Copeland, David Reschovsky, Andrew Published in National tax journal (01.09.2020)

“...National Tax Journal, September 2020, 73 (3), 699–732 THE FISCAL EFFECTS OF THE COVID-19 PANDEMIC ON CITIES: AN INITIAL ASSESSMENT Howard Chernick, David...”

Journal Article

State and Local Government Finances in the COVID-19 Era

by Gordon, Tracy Dadayan, Lucy Rueben, Kim Published in National tax journal (01.09.2020)

“...National Tax Journal, September 2020, 73 (3), 733–758 STATE AND LOCAL GOVERNMENT FINANCES IN THE COVID-19 ERA Tracy Gordon, Lucy Dadayan, and Kim Rueben...”

Journal Article

THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND

by Kimberly A. Clausing Published in National tax journal (01.12.2016)

“...This paper estimates the effect of profit shifting on corporate tax base erosion for the United States, using Bureau of Economic Analysis survey data on U.S...”

Journal Article

EFFECTIVE TAX RATES BY INCOME AND WEALTH CLASS

by Bricker, Jesse Moore, Kevin B Reber, Sarah J Volz, Alice Henriques Published in National tax journal (01.12.2020)

“...We use the Survey of Consumer Finances (SCF) from 1995 through 2016 to study trends in average effective tax rates across the income and wealth distribution...”

Journal Article

TAXING BOOK PROFITS: NEW PROPOSALS AND 40 YEARS OF CRITIQUES

by Herzfeld, Mindy Published in National tax journal (01.12.2020)

“...This paper considers recent domestic and international proposals to use financial statement earnings as the basis for imposing additional or minimum taxes on...”

Journal Article

TAXES AS PANDEMIC CONTROLS

by Craig, Ashley C Hines, James R., Jr Published in National tax journal (01.12.2020)

“...Tax policy can play important roles in limiting the spread of communicable disease and in managing the economic fallout of a pandemic. Taxes on business...”

Journal Article

A UNIVERSAL EITC: MAKING WORK PAY IN THE AGE OF AUTOMATION

by Burman, Leonard E Published in National tax journal (01.12.2020)

“...The universal earned income tax credit is a worker subsidy designed to offset wage stagnation. The base proposal would replace existing subsidies for working...”

Journal Article

MOVING FORWARD WITH THE EARNED INCOME TAX CREDIT AND CHILD TAX CREDIT: ANALYSIS OF PROPOSALS TO EXPAND REFUNDABLE TAX CREDITS

by Maag, Elaine Airi, Nikhita Published in National tax journal (01.12.2020)

“...Policymakers grapple with the related issues of unequal incomes, relatively poor health, education, and economic outcomes for low-income children, and hardship...”

Journal Article

DID THE 2017 TAX REFORM DISCRIMINATE AGAINST BLUE-STATE VOTERS?

by Altig, David Auerbach, Alan Higgins, Patrick Koehler, Darryl Kotlikoff, Laurence Terry, Ellyn Ye, Victor Published in National tax journal (01.12.2020)

“...The Tax Cuts and Jobs Act of 2017 (TCJA) significantly changed federal income taxation, including limiting SALT (state and local property, income, and sales...”

Journal Article

U.S. TAX PROGRESSIVITY AND REDISTRIBUTION

by Splinter, David Published in National tax journal (01.12.2020)

“...U.S. federal taxes have become more progressive since 1979, largely due to more generous tax credits for lower income individuals. Though top statutory rates...”

Journal Article

DOES THE FEDERAL INCOME TAX LAW FAVOR ENTREPRENEURS?

by Toder, Eric Published in National tax journal (01.12.2020)

“...This paper estimates the effective tax rate on entrepreneurial income, defined as the return to an individual who starts a successful new business and then...”

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