New Issue of the National Tax Journal, June 2018

See it here.

Research Articles:

“Raising the Stakes: Experimental Evidence on the Endogeneity of Taxpayer Mistakes.”  By Naomi Feldman, Jacob Goldin, and Tatiana Homonoff

“The Effect of Flat Tax Rates on Taxable Income: Evidence from the Illinois Rate Increase.” By Thomas Luke Spreen

“Perceptions and Realities of Average Tax Rates in the Federal Income Tax: Evidence from Michigan.” By Charles L. Ballard and Sanjay Gupta

“Assessing the Tax Benefits of Hybrid Arrangements — Evidence from the Luxembourg Leaks.” By Inga Hardeck and Patrick U. Wittenstein

“More Than They Realize: The Income of the Wealthy.” By Jenny Bourne, Eugene Steuerle, Brian Raub, Joseph Newcomb, and Ellen Steele.

Reflections of the Holland Medal Recipient:

“Perils of Tax Reform.” By James R. Hines, Jr.

Forum: Framing the Tax Base in Policy Discussions

“Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax” By Jim Alm

“Too Clever by Half: The Politics and Optics of the Two-Part VAT.” By Alan D. Viard.


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