National Tax Journal

Title Publication Date Language Citations
Do Local Governments Engage in Strategic Property—Tax Competition?2001/06/01English292
The Economics of Corporate Tax Selfishness2004/12/01English267
The Theory of Tax Evasion: A Retrospective View2005/12/01English258
What Can We Infer about a Firm's Taxable Income from Its Financial Statements?2003/12/01English197
Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota2001/03/01English170
Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment2009/03/01English149
Environmental Regulatory Competition: A Status Report and Some New Evidence2003/03/01English142
Preferential Regimes Can Make Tax Competition Less Harmful2001/12/01English122
The Cost of Complexity in Federal Student Aid: Lessons from Optimal Tax Theory and Behavioral Economics2006/06/01English120
How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling2008/03/01English119
Multinational Firm Tax Avoidance and Tax Policy2009/12/01English116
Tax Havens: International Tax Avoidance and Evasion2009/12/01English113
Alcohol Taxes and Beverage Prices2002/03/01English110
THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND2016/12/01English109
On The Evolution of Fiscal Federalism: Theory and Institutions2008/06/01English108
DEFINING AND MEASURING TAX PLANNING AGGRESSIVENESS2014/12/01English106
Lost in Translation: Detecting Tax Shelter Activity in Financial Statements2004/09/01English105
Tax Policy for Emerging Markets: Developing Countries2000/06/01English104
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions2002/09/01English103
Tax Reforms and Evidence of Transfer Pricing2001/03/01English101
Repatriation Taxes and Dividend Distortions2001/12/01English101
Plan Design and 401(k) Savings Outcomes2004/06/01English100
Do Taxes Influence Where U.S. Corporations Invest?2000/12/01English98
Taxes and Entrepreneurial Endurance: Evidence from the Self-Employed2002/03/01English96
Fiscal Policy, Legislature Size, and Political Parties: Evidence from State and Local Governments in the First Half of the 20th Century2001/03/01English89
Distributional Effects of Carbon Allowance Trading: How Government Decisions Determine Winners and Losers2002/06/01English85
INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA2013/03/01English84
THE INITIAL INCIDENCE OF A CARBON TAX ACROSS INCOME GROUPS2015/03/01English82
Do Foreign Multinationals' Tax Incentives Influence Their U.S. Income Reporting and Debt Policy?2004/03/01English81
CROSS-COUNTRY COMPARISONS OF CORPORATE INCOME TAXES2012/09/01English80