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    Academic Journals

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• Select MARKET RESPONSES TO VOTER-APPROVED DEBT.

  1

  MARKET RESPONSES TO VOTER-APPROVED DEBT.

  Authors:Jinhai Yu, Xin Chen, and Mark D. RobbinsFrom:National Tax Journal (Vol. 75, Issue 1) Peer-Reviewed

  Mar. 2022503 words Article 1480LThe US local public finance features a vibrant municipal bond market that consists of a primary market where local governments issue new debt and a secondary market where investors trade existing debt. The secondary bond...
• Select INCOME INEQUALITY, RACE, AND THE EITC.

  2

  INCOME INEQUALITY, RACE, AND THE EITC.

  Authors:Bradley Hardy, Charles Hokayem, and James P. ZiliakFrom:National Tax Journal (Vol. 75, Issue 1) Peer-Reviewed

  Mar. 20227,035 words Article 1610LWe examine the relationship between the earned income tax credit (EITC) and Black-White after-tax income inequality from 1980 to 2020. The EITC lowers overall inequality by 5-10 percent in a typical year, improving the...
• Select PROPERTY TAX COMPLIANCE AND REVERSE MORTGAGES: USING NUDGES TO IMPROVE THE MARKET.

  3

  PROPERTY TAX COMPLIANCE AND REVERSE MORTGAGES: USING NUDGES TO IMPROVE THE MARKET.

  Authors:Stephanie Moulton, J. Michael Collins, Cazilia Loibl, Donald Haurin, and Julia BrownFrom:National Tax Journal (Vol. 75, Issue 1) Peer-Reviewed

  Mar. 202210,542 words Article 1600LThis study is based on a field experiment designed to increase the salience of property tax and insurance payments among a particularly vulnerable population, older adults who took out a reverse mortgage. Homeowners who...
• Select INTRODUCTION.

  4

  INTRODUCTION.

  Author:Laura KawanoFrom:National Tax Journal (Vol. 75, Issue 1) Peer-Reviewed

  Mar. 2022629 words Article 1540LThe US tax code appears to be color-blind: two taxpayers with identical tax returns are treated in exactly the same way regardless of race. But a tax system need not be explicitly racist to produce racially disparate...
• Select MARKET RESPONSES TO VOTER-APPROVED DEBT.

  5

  MARKET RESPONSES TO VOTER-APPROVED DEBT.

  Authors:Jinhai Yu, Xin Chen, and Mark D. RobbinsFrom:National Tax Journal (Vol. 75, Issue 1) Peer-Reviewed

  Mar. 20228,867 words Article 1410LUS local governments often seek voter approval through bond referenda prior to borrowing. Passing bond referenda increases borrowing authority and potential debt levels, which can influence government credit risk....
• Select TAXING THE DIGITAL ECONOMY: INVESTOR REACTION TO THE EUROPEAN COMMISSION'S DIGITAL TAX PROPOSALS.

  6

  TAXING THE DIGITAL ECONOMY: INVESTOR REACTION TO THE EUROPEAN COMMISSION'S DIGITAL TAX PROPOSALS.

  Authors:Daniel Klein, Christopher A. Ludwig, and Christoph SpengelFrom:National Tax Journal (Vol. 75, Issue 1) Peer-Reviewed

  Mar. 2022413 words Article 1460LWe examine the European Commission's proposals on the taxation of the digital economy published on March 21, 2018. The first proposal suggests the introduction of an interim tax of 3 percent on gross revenues from...
• Select TAXING THE DIGITAL ECONOMY: INVESTOR REACTION TO THE EUROPEAN COMMISSION'S DIGITAL TAX PROPOSALS.

  7

  TAXING THE DIGITAL ECONOMY: INVESTOR REACTION TO THE EUROPEAN COMMISSION'S DIGITAL TAX PROPOSALS.

  Authors:Daniel Klein, Christopher A. Ludwig, and Christoph SpengelFrom:National Tax Journal (Vol. 75, Issue 1) Peer-Reviewed

  Mar. 202212,154 words Article 1530LThis study analyzes investor reaction to the European Commission s proposals on the taxation of digital firms. Examining the stock returns of potentially affected firms surrounding the proposals' release, we find a...
• Select GROUP EQUITY AND IMPLICIT DISCRIMINATION IN TAX SYSTEMS.

  8

  GROUP EQUITY AND IMPLICIT DISCRIMINATION IN TAX SYSTEMS.

  Author:Joel SlemrodFrom:National Tax Journal (Vol. 75, Issue 1) Peer-Reviewed

  Mar. 202211,069 words Article 1670LI address some issues in measuring group equity and implicit discrimination and in assessing their role in the evaluation of tax systems, focusing on racial equity in the United States. I argue that group inequity should...
• Select HOMESTEAD EXEMPTIONS, HETEROGENEOUS ASSESSMENT, AND PROPERTY TAX PROGRESSIVITY.

  9

  HOMESTEAD EXEMPTIONS, HETEROGENEOUS ASSESSMENT, AND PROPERTY TAX PROGRESSIVITY.

  Authors:Keith Ihlanfeldt and Luke P. RodgersFrom:National Tax Journal (Vol. 75, Issue 1) Peer-Reviewed

  Mar. 2022338 words Brief article 1450LHomestead exemptions are ostensibly intended to reduce the property tax burden of lower-income homeowners by exempting a flat amount of the property value from property taxation. On the other hand, assessment rates tend...
• Select HOMESTEAD EXEMPTIONS, HETEROGENEOUS ASSESSMENT, AND PROPERTY TAX PROGRESSIVITY.

  10

  HOMESTEAD EXEMPTIONS, HETEROGENEOUS ASSESSMENT, AND PROPERTY TAX PROGRESSIVITY.

  Authors:Keith Ihlanfeldt and Luke P. RodgersFrom:National Tax Journal (Vol. 75, Issue 1) Peer-Reviewed

  Mar. 202210,480 words Article 1610LHomestead exemption policies are ostensibly intended to reduce the property tax burden of lower-income homeowners. Because assessment rates tend be lower for higher-priced homes, the opposing effects of exemptions and...
• Select PROPERTY TAX COMPLIANCE AND REVERSE MORTGAGES: USING NUDGES TO IMPROVE THE MARKET.

  11

  PROPERTY TAX COMPLIANCE AND REVERSE MORTGAGES: USING NUDGES TO IMPROVE THE MARKET.

  Authors:Stephanie Moulton, J. Michael Collins, Cazilia Loibl, Donald Haurin, and Julia BrownFrom:National Tax Journal (Vol. 75, Issue 1) Peer-Reviewed

  Mar. 2022344 words Brief article 1410LThis study tests a way to reduce property tax default among a particularly vulnerable segment of older homeowners--those with a federally insured reverse mortgage. Reverse mortgages allow adults ages 62 and older to...
• Select WHO BENEFITS FROM THE CHILD TAX CREDIT?

  12

  WHO BENEFITS FROM THE CHILD TAX CREDIT?

  Authors:Jacob Goldin and Katherine MichelmoreFrom:National Tax Journal (Vol. 75, Issue 1) Peer-Reviewed

  Mar. 20228,671 words Article 1620LThe Child Tax Credit (CTC) provides cash transfers to millions of families in the United States. We examine the distributional effects of the rides governing the credit, focusing on the rules governing years prior to...
• Select ASSESSMENT CAPS AND THE RACIAL ASSESSMENT GAP.

  13

  ASSESSMENT CAPS AND THE RACIAL ASSESSMENT GAP.

  Authors:Carlos F. Avenancio-Leon and Troup HowardFrom:National Tax Journal (Vol. 75, Issue 1) Peer-Reviewed

  Mar. 202211,108 words Article 1470LWe show that legislative caps on assessment growth are associated with reduced racial inequality in property taxation. These reductions increase in treatment intensity and are largest in highly minority neighborhoods and...