{"title":"Territorial Tax Reform and Profit Shifting by Us and Japanese Multinationals","authors":"Makoto Hasegawa","doi":"10.1086/727012","DOIUrl":"https://doi.org/10.1086/727012","url":null,"abstract":"","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"23 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136281970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Supplemental Security Income (SSI) and Housing Choice Vouchers (HCVs) play important roles in public assistance for low-income households with disabilities. Public housing authorities (PHAs) can give preference to people with disabilities when allocating scarce HCVs. We hand-collect policies from 1,154 PHAs, including HCV waiting list procedures, HCV waiting list preferences, and the time periods HCV waiting list were open from 2010 to 2017. When PHAs with disability preferences open their HCV waiting list, SSI applications fall. These findings suggest that increasing funding for and accessibility to HCVs for low-income households with disabilities may reduce SSI costs.
{"title":"Public Housing Authorities’ Housing Choice Voucher Policies Can Affect SSI Participation","authors":"Erik Hembre, Carly Urban","doi":"10.1086/725635","DOIUrl":"https://doi.org/10.1086/725635","url":null,"abstract":"Supplemental Security Income (SSI) and Housing Choice Vouchers (HCVs) play important roles in public assistance for low-income households with disabilities. Public housing authorities (PHAs) can give preference to people with disabilities when allocating scarce HCVs. We hand-collect policies from 1,154 PHAs, including HCV waiting list procedures, HCV waiting list preferences, and the time periods HCV waiting list were open from 2010 to 2017. When PHAs with disability preferences open their HCV waiting list, SSI applications fall. These findings suggest that increasing funding for and accessibility to HCVs for low-income households with disabilities may reduce SSI costs.","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"38 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135093353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article briskly reviews how tax analysis has evolved over the past three decades and how these changes have been reflected in the National Tax Journal. The focus is on four topics: the elasticity of taxable income, kinks and notches, the credibility revolution, and the proliferation of tax administrative data. The article concludes by addressing the backlash to some of these developments and speculates about future developments, highlighting the uncertain success of ambitious cross-national initiatives in tax enforcement and the role of fast-developing technology and its interaction with citizens’ valuation of privacy.
{"title":"Three Decades of Tax Analysis, 1992–2022","authors":"Joel Slemrod","doi":"10.1086/727339","DOIUrl":"https://doi.org/10.1086/727339","url":null,"abstract":"This article briskly reviews how tax analysis has evolved over the past three decades and how these changes have been reflected in the National Tax Journal. The focus is on four topics: the elasticity of taxable income, kinks and notches, the credibility revolution, and the proliferation of tax administrative data. The article concludes by addressing the backlash to some of these developments and speculates about future developments, highlighting the uncertain success of ambitious cross-national initiatives in tax enforcement and the role of fast-developing technology and its interaction with citizens’ valuation of privacy.","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135539599","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Agenda-Setting and Tax Referenda: Implications for Regression Discontinuity Identification Strategy Using Election Outcomes","authors":"Michael Conlin, Paul N. Thompson","doi":"10.1086/726225","DOIUrl":"https://doi.org/10.1086/726225","url":null,"abstract":"","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"117 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135813385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Lucas Goodman, Katherine Lim, Bruce Sacerdote, Andrew Whitten
{"title":"Automated Tax Filing: Simulating a PrePopulated Form 1040","authors":"Lucas Goodman, Katherine Lim, Bruce Sacerdote, Andrew Whitten","doi":"10.1086/726592","DOIUrl":"https://doi.org/10.1086/726592","url":null,"abstract":"","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"93 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136103787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rosanne Altshuler, Stacy Dickert-Conlin, William M. Gentry, Therese J. McGuire
{"title":"The National Tax Journal’s Contributions to Public Economics Research: Reflections on the Journal’s Seventy-Fifth Anniversary","authors":"Rosanne Altshuler, Stacy Dickert-Conlin, William M. Gentry, Therese J. McGuire","doi":"10.1086/727348","DOIUrl":"https://doi.org/10.1086/727348","url":null,"abstract":"","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"45 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136317019","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper examines the evolution of academic research on the effects of the property tax over the past 75 years, with a special emphasis on articles that have appeared in the National Tax Journal over that time period. The primary topics covered are property tax relief in the form of property tax limitations, property tax administration with a focus on assessment practices and assessment inequities, and — the topic that receives the most attention — the critical and long-standing debate on whether the incidence of the property tax is best described by the “capital tax view” or the “benefit tax view.”
{"title":"75 Years of Research on the Property Tax","authors":"George R. Zodrow","doi":"10.1086/727347","DOIUrl":"https://doi.org/10.1086/727347","url":null,"abstract":"This paper examines the evolution of academic research on the effects of the property tax over the past 75 years, with a special emphasis on articles that have appeared in the National Tax Journal over that time period. The primary topics covered are property tax relief in the form of property tax limitations, property tax administration with a focus on assessment practices and assessment inequities, and — the topic that receives the most attention — the critical and long-standing debate on whether the incidence of the property tax is best described by the “capital tax view” or the “benefit tax view.”","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"34 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134973360","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We use employment data from the Current Population Survey to assess the efficacy of state-mandated paid sick leave policies on leave-taking behavior. We find that these policies increase leave-taking for caregiving for men by 10–20 percent, and this effect is strongest for men with young children. In addition, Hispanic men and men without a bachelor’s degree, who historically have had low access to paid sick leave, are 20–25 percent more likely to take caregiving leave. By comparison, these policies do not affect leave-taking for own sickness, nor do these policies affect leave-taking for caregiving among women.
{"title":"Who Cares? Paid Sick Leave Mandates, Caregiving, and Gender","authors":"Tanya Byker, Elena Patel, Shanthi Ramnath","doi":"10.1086/725876","DOIUrl":"https://doi.org/10.1086/725876","url":null,"abstract":"We use employment data from the Current Population Survey to assess the efficacy of state-mandated paid sick leave policies on leave-taking behavior. We find that these policies increase leave-taking for caregiving for men by 10–20 percent, and this effect is strongest for men with young children. In addition, Hispanic men and men without a bachelor’s degree, who historically have had low access to paid sick leave, are 20–25 percent more likely to take caregiving leave. By comparison, these policies do not affect leave-taking for own sickness, nor do these policies affect leave-taking for caregiving among women.","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136236638","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We examine disparities in Child Tax Credit (CTC) eligibility and antipoverty effects since 1998 by family type. Initially, single mothers were least likely to be eligible and were underrepresented among those lifted from poverty by the CTC, because the credit was virtually nonrefundable. By 2017, disparities by family type mostly disappear, as eligibility and antipoverty effectiveness of the CTC among single mothers increases dramatically because of reforms increasing CTC refundability. When the credit doubles in 2018, disparities revert toward initial levels, as eligibility and the antipoverty effectiveness of single mothers rises least, because of a phaseout threshold expansion and partial refundability.
{"title":"The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty","authors":"Margaret E. Brehm, Olga Malkova","doi":"10.1086/725889","DOIUrl":"https://doi.org/10.1086/725889","url":null,"abstract":"We examine disparities in Child Tax Credit (CTC) eligibility and antipoverty effects since 1998 by family type. Initially, single mothers were least likely to be eligible and were underrepresented among those lifted from poverty by the CTC, because the credit was virtually nonrefundable. By 2017, disparities by family type mostly disappear, as eligibility and antipoverty effectiveness of the CTC among single mothers increases dramatically because of reforms increasing CTC refundability. When the credit doubles in 2018, disparities revert toward initial levels, as eligibility and the antipoverty effectiveness of single mothers rises least, because of a phaseout threshold expansion and partial refundability.","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136172746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We study fiscal foresight using state panel variation in job creation tax credits (JCTCs) and their implementation lags. Using inverse probability weighting to address potential endogeneity, we estimate the dynamic effects of JCTCs during implementation lags, when they go into effect, and afterward. Failing to account for the distorting effects of fiscal foresight results in upwardly biased estimates of their initial impact by about one-third. The true initial impact is small. However, the longer-run cumulative effect is economically significant and implies a fairly low cost per job of approximately $15,000 and a local fiscal multiplier of 1.11–4.22.
{"title":"Job Creation Tax Credits, Fiscal Foresight, and Job Growth: Evidence from US States","authors":"Robert S. Chirinko, Daniel J. Wilson","doi":"10.1086/724973","DOIUrl":"https://doi.org/10.1086/724973","url":null,"abstract":"We study fiscal foresight using state panel variation in job creation tax credits (JCTCs) and their implementation lags. Using inverse probability weighting to address potential endogeneity, we estimate the dynamic effects of JCTCs during implementation lags, when they go into effect, and afterward. Failing to account for the distorting effects of fiscal foresight results in upwardly biased estimates of their initial impact by about one-third. The true initial impact is small. However, the longer-run cumulative effect is economically significant and implies a fairly low cost per job of approximately $15,000 and a local fiscal multiplier of 1.11–4.22.","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135894817","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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