Table Of Content

2006 CUMULATIVE TABLE OF CONTENTS Audit Certainty, Audit Productivity, and James Alm and Taxpayer Compliance Michael McKee Beggar Thy Neighbor? Property Taxation of Nathan B. Anderson Vacation Homes The Behavioral Response of Wealth David Joulfaian to Estate Taxation: Time Series Evidence Comparing the Impacts of Social Security Wade Pfau Benefit Reductions on the Income Distribution of the Elderly The Compliance Costs of Maintaining Tax Marsha Blumenthal and Exempt Status Laura Kalambokidis Constrained Tax Reform: How Political and Jonathan Z. Ackerman and Economic Constraints Affect the Formation of Rosanne Altshuler Tax Policy Proposals Containing the Individual Burden of Property Michael Allen and Taxes: A Case Study of Circuit Breaker Richard Woodbury Expansion in Maine Coordinating Federal and Provincial Sales Richard M. Bird, Taxes: Lessons from the Canadian Experience Jack M. Mintz, and Thomas A. Wilson The Cost of Complexity in Federal Student Aid: Susan M. Dynarski and Lessons from Optimal Tax Theory and Judith E. Scott-Clayton Behavioral Economics Distortions from Partial Tax Reform Revealed Paul Burnham and through Effective Tax Rates Larry Ozanne Do Audits Enhance Compliance? An Empirical Marcelo Bergman and Assessment of VAT Enforcement Armando Nevarez Five Things an Economist Thinks Are Important John McClelland in Analyzing the Domestic Production Deduction What Accountants and Lawyers Should Know About Economists Five Things Economists and Lawyers Can Learn Lillian F. Mills from Accountants: An Illustration Using the Domestic Production Activities Deduction Floors, Ceilings, and Opening the Door for a Deena Ackerman and Non-—Itemizer Deduction Gerald Auten Full Disclosure: Controlling Property Tax Gary C. Cornia and Increases During Periods of Increasing Lawrence C. Walters Housing Values Fundamental Tax Reform: An International Jeffrey Owens Perspective Health Savings Accounts: Implications for Katherine Baicker, Health Spending William Dow, and Jonathan Wolfson Horizontal Equity and Family Tax Treatment: Jane Gravelle and The Orphan Child of Tax Policy Jennifer Gravelle Horizontal inequity in the Property Taxation of Gary C. Cornia and Apartment, Industrial, Office, and Retail Barrett A. Slade Properties lilinois’ Response to Rising Residential Property Richard F. Dye, Values: An Assessment Growth Cap in Daniel P. McMillen, and Cook County David F. Merriman implementing a Progressive Consumption Tax: Itai Grinberg Advantages of Adopting the VAT Credit-Method System The Implicit Tax on Work at Older Ages Barbara A. Butrica, Richard W. Johnson, Karen E. Smith, and C. Eugene Steuerle International Tax Avoidance and U.S. Kimberly A. Clausing International Trade Is the VAT a Money Machine? Michael Keen and Ben Lockwood Is There a Right Way to Promote Health Joseph R. Antos Insurance Through the Tax System Katrina/Rita: The Ultimate Test for Tax Policy? James A. Richardson Labor Supply Effects of the Earned Income Maria Cancian and Tax Credit: Evidence from Wisconsin's Arik Levinson Supplemental Benefit for Families with Three Children Multidisciplinary Issues in Corporate Tax Policy George A. Plesko Opportunities for Low—Income Students at Top Amanda Pallais and Colleges and Universities: Policy Initiatives and Sarah Turner the Distribution of Students Optimal Commodity Taxation of Traditional and George R. Zodrow Electronic Commerce Partial Loss Refundability: How Are Corporate Michael Cooper and Tax Losses Used? Matthew Knittel Profit Tax Evasion under Oligopoly with Laszlo Georke and Endogenous Market Structure Marco Runkel The Property Tax Bound J. Fred Giertz Property Tax Limitations: Nathan Anderson An Interpretative Review Property Tax Policy Responses to Rapidly John H. Bowman Rising Home Values: District of Columbia, Maryland, and Virginia Public Ignorance and Estate Tax Repeal: Yanna Krupnikov, The Effect of Partisan Differences and Survey Adam Seth Levine, Incentives Markus Prior, and Arthur Lupia Public Opinion and the Push to Repeal the Mayling Birney, Estate Tax Michael J. Graetz, and lan Shapiro The Public Role in Higher Education Paul N. Courant, Michael McPherson, and Alexandra M. Resch Regulation of Political Organizations and the Roger Colinvaux Red Herring of Tax Exempt Status Review of Company Tax Reform in the James W. Wetzler European Union: Guidance from the United States and Canada on Implementing Formulary Apportionments in the EU, edited by Joann Martens—Weiner Review of Fiscal Decentralization and the Wallace E. Oates Challenge of Hard Budget Constraints, edited by Jonathan A. Rodden, Gunnar S. Eskeland, an Jennie Litvack The Role of Misconceptions in Support for Joel Slemrod Regressive Tax Reform State “Death” Taxes and Elderly Migration— Karen Smith Conway and The Chicken or the Egg? Jonathan C. Rork Systematic Risk and the Muni Puzzie John M.R. Chalmers A Tale of Two Tax Cuts, a Wage Squeeze, and Larry M. Bartels a Tax Credit Tax Policy and the Fiscal Cost of Disasters Howard Chernick and NY and 9/11 Andrew F. Haughwout Two Wrongs Do Not Make a Right Jason Furman Unemployment Insurance Tax Burdens and Patricia M. Anderson and Benefits: Funding Family Leave and Reforming Bruce D. Meyer the Payroll Tax VAT Fraud and Evasion: What Do We Know and Michael Keen and What Can Be Done? Stephen Smith