// 期刊简介 //
National Tax Journal（NTJ）是由美国National Tax Association主办的季刊。NTJ从1948年开始发行，主要话题是财税问题尤其是税收领域中的问题。本次研讨共研究了2019年一季度至2020年三季度共计60篇文章。NTJ所刊发论文大部分是对美国财政税收具体问题进行研究，比如税收、财政支出、所得税抵免、国际税收筹划、税款欠缴和社会保障体系等。当然也有少数研究美国以外财税问题的文章。期刊也会在同一期会出现围绕一个主题从不同角度进行阐释的几篇文章。例如2020年9月这一期围绕新冠疫情与美国州财政、市财政和学区财政进行了组稿，研究疫情的政府财政影响。还有几篇针对疫情对英国、日本、韩国和意大利进行了国别研究。再如2020年6月这一期围绕美国大麻使用问题，有四篇文章分别从征收烟叶税是否抑制大麻使用、是否按效力对大麻征税、供需弹性、以及大麻税收政策的讨论这几个视角进行研究。
本次汇报人：欧阳宇琦 中央财经大学财政税务学院2019级博士研究生
指导老师：任强 邵磊
// 期刊目录 //
Volume 73, issue 3, 2020
1.Implications of the COVID-19 Pandemic for State Government Tax Revenues pp. 619-644
Jeffrey Clemens and Stan Veuger
2.COVID-19, the CARES Act, and Families Financial Security pp. 645-672
Neil Bhutta, Jacqueline Blair, Lisa Dettling and Kevin Moore
3.Experience Rating and the Dynamics of Financing Unemployment Insurance pp. 673-698
Marta Lachowska, Wayne Vroman and Stephen Woodbury
4.The Fiscal Effects of the COVID-19 Pandemic on Cities: An Initial Assessment pp. 699-732
Howard Chernick, David Copeland and Andrew Reschovsky
5.State and Local Government Finances in the COVID-19 Era pp. 733-758
Tracy Gordon, Lucy Dadayan and Kim Rueben
6.Cyclicality of the U.S. Safety Net: Evidence from the 2000s and Implications for the COVID-19 Crisis pp. 759-780
Marianne P. Bitler, Hilary Hoynes and John Iselin
7.Federal Aid to School Districts during the COVID-19 Recession pp. 781-804
Nora Gordon and Sarah Reber
8.Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well pp. 805-828
Annette Alstadsaeter, Julie Brun Bjorkheim, Wojciech Kopczuk and Andreas Okland
9.A Tale of Two Wage Subsidies: The American and Australian Fiscal Responses to COVID-19 pp. 829-846
Steven Hamilton
10.U.K. COVID-19 Diary: Policy and Impacts pp. 847-878
Sam Mitha
11.Public Finance Responses to COVID-19 in Korea pp. 879-900
Jaehyun Jung, Hwanoong Lee and Kyung-ho Song
12.Fiscal Responses to the COVID-19 Crisis in Japan: The First Six Months pp. 901-926
Michihito Ando, Chishio Furukawa, Daigo Nakata and Kazuhiko Sumiya
13.Fiscal Policies Amid a Pandemic: The Response of Italy to the COVID-19 Crisis pp. 927-950
Marco Di Pietro, Luigi Marattin and Raoul Minetti
Volume 73, issue 2, 2020
1.Information Exchange and Tax Haven Investment in OECD Securities Markets pp. 291-330
Jost H. Heckemeyer and Aaron K. Hemmerich
2.Communicating Tax Penalties to Delinquent Taxpayers: Evidence from a Field Experiment pp. 331-360
Taylor Cranor, Jacob Goldin, Tatiana Homonoff and Lindsay Moore
3.Do U.S. Firms Avoid More Taxes Than Their European Peers? On Firm Characteristics and Tax Legislation as Determinants of Tax Differentials pp. 361-400
Michael Overesch, Sabine Strueder and Georg Wamser
4.TANF Effective Benefit Guarantees, Tax Rates, and Child-Only Penalties, 2000-2016 pp. 401-428
Erik Hembre
5.A Unified Perspective on Efficiency, Redistribution, and Public Policy pp. 429-472
Louis Kaplow
6.Cigarette Taxes and Teen Marijuana Use pp. 475-510
D. Mark Anderson, Kyutaro Matsuzawa and Joseph J. Sabia
7.Taxing the Potency of Sin Goods: Evidence from Recreational Cannabis and Liquor Markets pp. 511-544
Benjamin Hansen, Keaton Miller, Boyoung Seo and Caroline Weber
8.Marijuana Taxation and Imperfect Competition pp. 545-592
Christopher Mace, Elena Patel and Nathan Seegert
9.Medical Marijuana, Taxation, and Internal Revenue Code Section 280E pp. 593-616
Douglas A. Kahn and Howard Bromberg
Volume 73, issue 1, 2020
1.The EITC and Employment Transitions: Labor Force Attachment and Annual Exit pp. 11-46
Riley Wilson
2.Does Inside Debt Moderate Corporate Tax Avoidance? pp. 47-76
Thomas R. Kubick, G. Brandon Lockhart and John R. Robinson
3.Income Inequality and Redistribution in the Aftermath of the 2007-2008 Crisis: The U.S. Case pp. 77-114
Vanda Almeida
4.The Declining Insurance Benefit in the Municipal Bond Market pp. 115-156
Gila Bronshtein and Christos A. Makridis
5.Tax-Exempt Municipal Bonds and the Financing of Professional Sports Stadiums pp. 157-196
Austin J. Drukker, Ted Gayer and Alexander K. Gold
6.The Influence of Autonomous Vehicles on State Tax Revenues pp. 199-234
William F. Fox
7.Governmental Expenditure Implications of Autonomous Vehicles pp. 235-258
Ronald C. Fisher
8.The Impacts of Autonomous Vehicles on Local Government Budgeting and Finance: Case of Solid Waste Collection pp. 259-282
Benjamin Y. Clark
Volume 72, issue 4, 2019
1.The Geometry of International Tax Planning after the Tax Cuts and Jobs Act: A Riff on Circles, Squares, and Triangles pp. 647-670
Michael P. Donohoe, Gary A. McGill and Edmund Outslay
2.Macroeconomic Effects of Reducing OASI Benefits: A Comparison of Seven Overlapping-Generations Models pp. 671-692
Jaeger Nelson
3.Rethinking the Green New Deal: Using Climate Policy to Address Inequality pp. 693-722
Aparna Mathur
4.States' Addiction to Sins: Sin Tax Fallacy pp. 723-754
Lucy Dadayan
5.Taxing Wealth in an Uncertain World pp. 755-776
Daniel Hemel
6.The Barriers Created by Complexity: A State-by-State Analysis of Local Sales Tax Laws in Light of the Wayfair Ruling pp. 777-800
Whitney B. Afonso
7.After Wayfair: What Are State Use Taxes Worth? pp. 801-820
John Mikesell and Justin M. Ross
8.Digital Services Taxes: Principle as a Double-Edged Sword pp. 821-838
John Vella
9.The Superiority of the Digital Services Tax over Significant Digital Presence Proposals pp. 839-856
Wei Cui
10.Superiority of the VAT to Turnover Tax as an Indirect Tax on Digital Services pp. 857-880
Karl Russo
Volume 72, issue 3, 2019
1.Deterring Property Tax Delinquency in Philadelphia: An Experimental Evaluation of Nudge Strategies pp. 479-506
Michael Chirico, Robert Inman, Charles Loeffler, John MacDonald and Holger Sieg
2.The Effects of Required Minimum Distribution Rules on Withdrawals from Traditional IRAs pp. 507-542
Jacob Mortenson, Heidi R. Schramm and Andrew Whitten
3.Rules Versus Home Rule—Local Government Responses to Negative Revenue Shocks pp. 543-574
Daniel Shoag, Cody Tuttle and Stan Veuger
4.Firm Take-Up of a Corporate Income Tax Cut: Evidence from Vietnam pp. 575-598
Anh Pham
5.Tariff Incidence: Evidence from U.S. Sugar Duties, 1890-1914 pp. 599-616
Douglas A. Irwin
6.Earned Income Tax Credits and Infant Health: A Local EITC Investigation pp. 617-646
Brian Hill and Tami Gurley-Calvez
Volume 72, issue 2, 2019
1.The Effects of the Affordable Care Act on Health Insurance Coverage and Labor Market Outcomes pp. 261-322
Mark Duggan, Gopi Goda and Emilie Jackson
2.The Bunching of Capital Gains Realizations pp. 323-358
Tim Dowd and Robert McClelland
3.The Lifecycle of the 47 Percent pp. 359-396
Don Fullerton and Nirupama L. Rao
4.Does Informing Employees about Tax Benefits Increase Take-Up? Evidence from EITC Notification Laws pp. 397-434
Taylor Cranor, Jacob Goldin and Sarah Kotb
5.Not All State Authorizations for Municipal Bankruptcy Are Equal: Impact on State Borrowing Costs pp. 435-464
Lang (Kate) Yang
Volume 72, issue 1, 2019
1.Restrictive Zoning's Deleterious Impact on the Local Education Property Tax Base: Evidence from Zoning District Boundaries and Municipal Finances pp. 11-44
Ryan Gallagher
2.The Effect of Loss-Offset Provisions on the Asymmetric Behavior of Corporate Tax Revenues in the Business Cycle pp. 45-78
Katarzyna Bilicka
3.The Sensitivity of Charitable Giving to the Timing and Salience of Tax Credits pp. 79-110
Ross Hickey, Bradley Minaker and A. Payne
4.How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation pp. 111-138
Clemens Fuest and Samina Sultan
5.The Excise Tax on High-Cost Health Plans: Potential Adjustments by Policymakers, Employers, and Employees pp. 139-162
G. Edward Miller and Jessica P. Vistnes
6.Taxes and the Location of U.S. Business Activity Abroad pp. 165-192
John Mutti and Eric Ohrn
7.Harry Grubert's Evolving Views on International Tax Policy pp. 193-214
Eric Toder
8.A Festschrift in Honor of Harry Grubert: Harry's Influence on the Research of Academic Accountants pp. 215-236
Jennifer Blouin, Linda Krull and Leslie Robinson
9.Financial Services under a Consumption Tax: Grubert and Mackie (2000) Revisited pp. 237-250
David A. Weisbach
编辑：欧阳宇琦
