The national association of tax professionals natp believes that all taxpayers should be supported by caring and welleducated tax professionals. As any nonlumpsum tax, corporate income taxation creates distortions in. The objective of the journal is to meet the perceived need of the international research community for a scientific journal in the area of international, comparative and regional e. National tax journal, december 2010, 63 4, part 1, 781806 taxation and the financial sector douglas a. An association contacted national journal looking for information on the use of tax itemization and mortgage deductions in wisconsin.
Mazur, and eric toder incomebased effective tax rates and choiceofentity considerations under the 2017. Every month, journal of international taxation reports on the latest developments around the world and explains what they mean to your business and how to plan in accordance with the changes. All books are in clear copy here, and all files are secure so dont worry about it. The national tax association tax institute of america nta is a us nonprofit organization committed to the study and discussion of public taxation, spending, and borrowing decisions by governments around the world. Impact of tax administration on government revenue in a. The national tax journal looked at how significant the us housing subsidy is and what the effects of repealing or altering it would be. Some of the topics that international tax experts around the world cover regularly in this journal include. Consequently, taxation, more than ever before, has become a front burner issue for business leaders, chief. Especially taxation of corporations has great importance because a corporate tax. Evolution of tax revenue, income tax, and tax withholding in a sample of. Male students get a significantly stricter attitude towards their own tax evasion.
Pdf this paper considers the proposition that recent tax policy trends. National tax search expert management of property tax. National tax journal proceedings of the spring symposium. National tax association national tax journal contact information at edirc. Articles published in the regular march, june and september issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer. International corporate tax avoidance in developing countries free. Throughout its four decades of publication, ending in 2005, it offered incomparable insight and wisdom on a vast range of challenges at the intersection of public affairs, culture, and political economyhelping america better. Unfortunately, we are far behind on tax law reform in nigeria as the last time any business tax legislation was enacted or. Through transfer pricing in oecd countries, journal of public economics, 87. Title publication 557 012020, taxexempt status for your organization.
May 30, 2014 the plan would 1 enact a destinationbased vat. This paper is concerned with the ranking of academic tax journals. National tax policy that would provide a direction for nigerias tax system and establish a framework that all stakeholders would subscribe to and to which they would be held accountable. Shaviro, and joel slemrod in the aftermath of the recent. The easiest way to find a specific journal in our library databases is to use the a to z publications locator 1. National tax journal rg journal impact rankings 2018 and 2019. Journal of economic perspectivesvolume 28, number 4fall 2014pages. The journals goal is to bridge the gap between academic researchers and practitioners by publishing papers that. We guarantee accuracy, and cover any client loss related to our work. Reliable information about the coronavirus covid19 is available from the world health organization current situation, international travel. A brief legislative history congressional research service summary the earned income tax credit eitc, when first enacted on a temporary basis in 1975, was a modest tax credit that provided financial assistance to lowincome, working families with children. Bulletin of the national tax association online contributors national tax association. Oclcs webjunction has pulled together information and resources to assist library staff as they consider how to handle. Available on campus and off campus with authorized login.
The goal of the national tax journal ntj is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Though this accounts for only 2% of total sales tax proceeds, the national tax journal reports it could reach 10% by 2007. The journal s goal is to bridge the gap between academic researchers and practitioners by publishing papers that. The association asked for data to be broken down by locality. The national tax journal is published quarterly by the national tax association as one method of fulfilling certain of the purposes of the organization, namely to encourage. The national tax journal is published quarterly by the national tax association as one method of fulfilling certain of the purposes of the. International journal of business and social science vol. Author guidelines national association of tax professionals. The attention is focused on single worker taxation with the average wage in 21 selected. It is in line with this, that the national tax policy is set out below. Pdf personal income taxation in a context of a tax structure.
The case of eu countries baranova veronika, janickova lenka abstract one of the most debated questions in economy is the relationship between tax rates and economic growth. Within the last three decades, federal and subnational governments around the world have become increasingly appreciative of the benefits of foreign direct investment and increasingly aggressive in their efforts to attract multinational firms. In the 1960s, thomson reuters invented the impact factor, a tool for ranking and evaluating journals. Note that text in the main menu above or other text in blue are hyperlinks. This site is like a library, you could find million book here by using search box in the header. Pdf the paper examines importance and disparities of personal income taxation in a. It also covers issues arising in tax accounting, real estate transactions, compensation and employee benefits, retirement plans, and crossborder transactions. Frequency quarterly notes a joint project of the national tax association and tax analysts.
Pdf tax system change and the impact of tax research. Most downloaded journal of international accounting, auditing and taxation articles the most downloaded articles from journal of international accounting, auditing and taxation in the last 90 days. Journal article alert is a free email service that informs you about newly published ibfd journal articles. This paper examines how changes to the individual income tax affect longterm economic growth. The extent of redistribution depends on four policy levers. The world tax journal is indexed in the american economic associations electronic bibliography.
Government, tax administrators, practitioners and academics alike. In this study, we aim at advancing our understanding of what affects differences in auditorincharge involvement by focusing on the influence of national culture in general and power distance, ingroup collectivism, and uncertainty avoidance in particular. Gender, exposure to tax knowledge, and attitudes towards. They show how much mnes pay in corporate income tax and, in turn, what is the. Numerous and frequentlyupdated resource results are available from this search. Below is a selection of journalscurrent awareness titles that focus on federal taxation. Black knights national taxnet is a unique webbased solution that allows real estate industry professionals to quickly and easily obtain property tax information and certificates for properties in texas.
Bibliographic data for series maintained by sally sztrecska. National tax journal impact factor, if, number of article, detailed information and. The 2015 annual survey of new york state practitioners, published in the november 2015 issue, revealed that free tax research tools have become increasingly popular with tax professionals. World tax journal latest articles 2 april 2020 european unioninternational limitation of holding structures for intraeu dividends. Taxation of corporations and their impact on economic growth.
Its quite interesting today that the calculation of tax refunds has been simplified through advanced tax software that is available to anyone for free. National tax journal natl tax j journal description. We eliminate tax liability surprises by managing the full tax cycle and verifying payment, at scale. Others have questioned whether tax reform would have such beneficial effects on economic growth. The journal of taxation ria, new york journal of taxation investments delta hedge publications, new york major tax planning university of southern california law school, california national tax journal northwestern university kellogg school of management and strategy development, illinois. National tax journal, march 2016, 69 1, 171216 financial transaction taxes in theory and practice leonard e. Few of the 47 percent of who pay no federal income tax are off the rolls for very long. Corporate income tax and economic distortions european. Free research applications are well liked at firms of all sizes, especially smaller practices, and might provide fast and easy answers for busy and mobile cpas.
A preliminary assessment of the tax cuts and jobs act of 2017 william gale, hilary gelfond, aaron krupkin, mark j. The goal of the national tax journal ntj is to encourage and disseminate highquality original research on governmental tax and expenditure policies. Magazine subscriptions offered at can only be shipped within the 50 united states, apofpo address and u. We are unable to process magazines to other destinations at this time. National taxnet your source for texas property tax. The downward pressure on personal and corporate income tax rates has. Author guidelines who we are natp is the largest association dedicated to equipping tax professionals with the resources, connections and education they need to provide the highest level of service to their clients. Since its founding in 1907, the nta has remained the leading association of tax professionals and public finance scholars. Papers and publications by office of tax analysis staff. If you use your mouse to click on any blue text item, your browser will take you to the link target. National tax journal, december 2015, 68 4, 919942 the relationship between taxes and growth at the state level.
Journal of competitiveness taxation of corporations and their impact on economic growth. Using panel data from federal income tax returns for the years 19992006, this paper explores the various factors that shape the observed pattern of contributions to such plans by the selfemployed. In december of 1981, economists robert hall and alvin rabushka wrote an oped in the wall street journal proposing a replacement of the federal income tax with a low, simple, flat. Your source for texas property tax information and certificates. This form allows you to upload a manuscript, cover letter, or other files or supporting documentation for your submission or resubmission to national tax journal note that text in the main menu above or other text in blue are hyperlinks. The national tax journal is published quarterly by the national tax association as one method of fulfilling certain of the purposes of. National tax journal impact factor if 201920182017 bioxbio. Each month, the journal of taxation brings you indepth and practical analysis by. For gift subscriptions, please calculate tax based on the address the magazine will be delivered to. National tax journal this form allows you to upload a manuscript, cover letter, or other files or supporting documentation for your submission or resubmission to national tax journal. Articles published in the regular march, june and september issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional.
Access to articles in the most recent issues last two years is restricted to members of the national tax association. The journal of international accounting, auditing and taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The ntj is published quarterly under the auspices of the national tax association nta. National tax journal rg journal impact rankings 2018 and. When compared with wage earners, the selfemployed are reported to have a lower take up rate of taxfavored retirement plans in the united states. You can either subscribe to alerts for all ibfd journals, or. National association of tax professionals natp connecting tax preparers with unmatched tax education, industryleading federal tax research, tax code insights and services and supplies. Reference materials also offers a list taxrelated periodicals links below are to nyu law librarys holdings print and online for the individual publications. European taxation with a legal and economic perspective. Once in the a to z publications locator, enter the title of the journal national tax journal in the search box and click search. Tax policy and the economy publishes academic research on taxation and government spending with both immediate bearing on policy debates and longerterm interest. Since its founding in 1907, the nta has remained the leading association of tax professionals and public finance scholars devoted to advancing the theory.
The december 2018 issue of the national tax journal is focused on research relevant to last years tax cuts and jobs act. Options will appear for specific years of the journal. We ensure accurate and timely flood determination certification. We provide fast, complete, compliant flood determination you can trust. The public interest was a quarterly public policy journal founded by irving kristol and daniel bell in 1965. Saving for retirement by the selfemployed journal of. Pdf ranking of tax journals the way forward researchgate. Effects of income tax changes on economic growth brookings. The ntj is published quarterly under the auspices of the national tax.
Journal of international accounting, auditing and taxation. Independent taxation, horizontal equity, and return free filing. Various methods have been used to determine the leading accounting journals, including surveys of faculty members, and methods based on the number of times the journals articles were cited. The focus of the ntj is economic, theoretical, and empirical analysis of tax and expenditure issues, with an emphasis on policy implications. We follow the strategy used by tefft 2008 and describe it in this section. This study reports findings of gender differences in tax attitude changes influenced by better tax knowledge.
This paper examines the migration response to amillionaire tax in new jers ey, which raised the. The journal is published quarterly in march, june, september, and december. We construct a set of total and incremental soft drink taxes at the state and quarter level from 1990 to 2006. Capital taxes are optimal when agedependent labor income taxes are. Members of the national tax association have online access to the national tax journal. Male students are more exposed to tax knowledge in a way that makes them reconsider more easily their attitudes towards their own tax evasion, i. Employers normally send a wave of w2 forms out by the end of january. Recently, two free tax refund calculators the w2 form finder is a free tool you can use during tax season.