Table Of Content

2005 CUMULATIVE TABLE OF CONTENTS The 2004 Corporate Tax Revisions as a Jane G. Gravelle Spaghetti Western: Good, Bad, and Ugly A Few Things the Tax Reform Panel Needs Charles E. McLure Jr. to Remember A New Approach to Taxing Financial Howell H. Zee Intermediation Services Under a Value—Added Tax Alternative Methods of Price Indexing Social Andrew G. Biggs, Security: implications for Benefits and System Jeffrey R. Brown, and Financing Glenn Springstead An Analysis of the Effects of Vehicle Property Erik Craft, and Taxes on Vehicle Demand Robert Schmidt Are Property Tax Limitations More Binding Richard F. Dye, Over Time? Therese J. McGuire, and Daniel P. McMillen Assessing the Distributive Impact of a Revenue— Richard W. England, and Neutral Shift from a Uniform Property Tax to a Min Qiang Zhao Two—Rate Property Tax with a Uniform Credit Can Competition Tame the Leviathan? Evidence Ed Balsdon, and from California's Proposition 39 Eric J. Brunner Casino Taxation in the United States John E. Anderson Changing the Calculus: Making Tax Katarina Olivia Savino Shelters Unprofitable Comment on Desai and Hines, “Old Rules and Harry Grubert New Realities: Corporate Tax Policy in a Global Setting” Confidentiality and Taxpayer Compliance Susan Laury, and Sally Wallace Deficits, Interest Rates, and the User Cost of William G. Gale, and Capital: A Reconsideration of the Effects of Tax Peter R. Orszag Policy on Investment The Disappearing State Corporate Income Tax Gary Cornia, Kelly D. Edmiston, David L. Sjoquist, and Sally Wallace Distinguishing Between Short—Term and Long— Timothy Dowd Term Recipients of the Earned Income Tax Credit The Economic Winners and Losers of Legalized Melissa Schettini Kearney Gambling The Effects of Tax Software and Paid Preparers John L. Guyton, on Compliance Costs Adarn K. Korobow, Peter S. Lee, and Eric J. Todder The Estate Tax and Charitable Bequests: Michael J. Brunetti Elasticity Estimates Using Probate Records Estimating Aggregate Levels of Gregory S. Burge, and Property Tax Assessment Within Local Keith R. thianfeidt Jurisdictions: An Extension of the Ihianfeldt Model to Multiple Land Uses Estimation of the Return on Capital in Municipal Donald F. Vitaliano Water Systems Evaluating the Impact of the Earned income Reagan Baughman Tax Credit on Health insurance Coverage How Should a Subnational Corporate Income William F. Fox, Tax on Muitistate Businesses Be Structured? LeAnn Luna, and Matthew N. Murray Interstate Tax Coordination: Lessons from the Dwight Denison, and International Fuel Tax Agreement Rex L. Facer Interstate Tax Uniformity and the Multistate Tax W. Bartley Hildreth, Commission Matthew N. Murray, and David L. Sjoquist Keeping the Faith: The Permanent Campaign E. Ray Beeman against Tax Shelters Multipie Modes of Tax Evasion: Theory and Jorge Martinez—Vazquez, and Evidence Mark Rider Net Marginal Social Security Tax Rates over the Matthew J. Cushing Life Cycle On the Determinants of Subnational Tax Howard Chernick Progressivity in the U.S. Opting Out of Social Security: David P. Richardson An Idea that’s Already Arrived Participation and Compliance with the Earned Marsha Blumenthal, Income Tax Credit Brian Erard, and Chih-Chin Ho The Political Economy of the Streamlined Sales John A. Swain, and and Use Tax Agreement Walter Hellerstein Remarks on David Bradford Daniel Shaviro Reply to Grubert Mihir A. Desai, and James R. Hines Jr. Retirement Effects of Proposals by the Alan L. Gustman, and President's Commission to Strengthen Thomas L. Steinmeier Social Security Review of Death by a Thousand Cuts: Richard L. Kaplan The Fight over Taxing Inherited Wealth, by Michael J. Graetz Review of Helping Children Left Behind: A. Abigail Payne State Aid of Educational Equity, edited by John Yinger Review of Michigan at the Millennium: Richard F. Dye A Benchmark and Analysis of Its Fiscal and Economic Structure, edited by Charles L. Ballard, Paul N. Courant, Douglas C. Drake, Ronald C. Fisher, and Elisabeth R. Gerber Review of Theory and Practice of Excise Taxation: lan W.H. Parry Smoking, Drinking, Gambling, Polluting, and Driving, edited by Sijoren Cnossen Social Security at 70: Principles, Issues and Julia Lynn Coronado, and Alternatives Paul A. Smith The Supplementa! Security Income Program Elizabeth T. Powers, and and incentives to Claim Social Security David Neumark Retirement Early The Sustainability of Health Spending Growth Glenn Follette, and Louise Sheiner Tax Holidays (and Other Escapes) in the Kimberly A. Clausing American Jobs Creation Act The Theory of Tax Evasion: A Retrospective View Agnar Sandmo Understanding the Nuttiness of State Tax Policy: Charles E. McLure Jr. When States Have Both Too Much Sovereignty and Not Enough Use of Fiscal Policy Reaction Functions in Nicholas Bull, and Analyzing the Macroeconomic Effects of Timothy Dowd Tax Policy Utilization of Income Tax Credits by Low-income Stacy Dickert—Conlin, Individuals Katie Fitzpatrick, and Andrew Hanson Utilization of the Saver’s Credit: An Analysis of Gary Koenig, and the First Year Robert Harvey Winners and Losers under Various Approaches Amy Rehder Harris, and to Slowing Social Security Benefit Growth Michael Simpson