Table Of Content

2007 CUMULATIVE TABLE OF CONTENTS The AMT: What's Wrong and How to Fix It Leonard E. Burman, William G. Gale, Greg Leiserson, and Jeffrey Rohaly An Agent-Based Model of Tax Compliance Adam Korobow, with Social Networks Chris Johnson, and Robert Axtell Can America Afford to Get Sick? Jonathan A. Schwabish, Julie Topoleski, and Ignez Tristao Capping the Mortgage Interest Deduction John E. Anderson, Jeffrey Clemens, and Andrew Hanson Do Capital Income Tax Cuts Trickle Down? Shu—Chun Susan Yang Earned Income Tax Credits and Labor Supply: Andrew Leigh New Evidence from a British Natural Experiment The Economic Effects of the President's Robert Carroll Proposal for a Standard Deduction for Health Insurance The Effect of Sunday Sales Bans and Excise Mark Stehr Taxes on Drinking and Cross—Border Shopping for Alcoholic Beverages The Effect of Tax Rebates on Consumption Bradley T. Heim Expenditures: Evidence from State Tax Rebates The Elasticity of Taxable Income over the 1980s Seth H. Giertz and 1990s Estate Planning under the Bush Tax Cuts Ellen K. Harrison The Federal Role in State Taxation: William F. Fox and A Normative Approach John A. Swain The Foreign Source Income Repatriation Laura Power and Patterns of US Parents in Worldwide Loss Gerald Silverstein The Gross Receipts Tax: A New Approach to Thomas F. Pogue Business Taxation? Growth, Taxes, and Government Expenditures: Neil Bania, Growth Hills for U.S. States Jo Anna Gray, and Joe A. Stone Health Savings Accounts: Will They Impact David P. Richardson and Markets? Jason S. Seligman How Federal Policymakers Account for the Jane G. Gravelle and Concerns of State and Local Governments in Jennifer Gravelle the Formulation of Federal Tax Policy Individual Income Taxes After 2010: Alex M. Brill Post-Permanence—ism Interest Rates, Taxes and Corporate Financial Roger Gordon and Policies Young Lee Internet Purchases, Cross-Border Shopping, Charles L. Ballard and and Sales Taxes Jaimin Lee Is There a Role for Gross Receipts Taxation? William A. Testa and Richard H. Mattoon Lending a Helping Hand: Two Governments Harley Duncan and Can Work Together LeAnn Luna Marginal Tax Rates Facing Low— and Moderate— Stephen D. Holt and Income Workers Who Participate in Means— Jennifer L. Romich Tested Transfer Programs Maxing Out: An Analysis of Local Option Sales Donald J. Bruce, and Tax Rate Increases LeAnn Luna, Richard R. Hawkins Medicaid Expenditures and State Budgets: James Marton and Past, Present, and Future David E. Wildasin Methodological Frontiers of Public Finance Jeffrey R. Kling Field Experiments Pre—Emption: Federal Statutory Intervention in David E. Wildasin State Taxation Preferential Tax Regimes with Asymmetric Sam Bucovetsky and Countries Andreas Haufler The President's Proposed Standard Deduction Leonard E. Burman, for Health Insurance: Evaluation and Jason Furman, Recommendations Greg Leiserson, and Roberton C. Williams, Jr. Public Pension Plans: Myths and Realities for J. Fred Giertz and State Budgets Leslie E. Papke Revenue Cycles and the Distribution of Gary A. Wagner and Shortfalls in U.S. States: Implications for an Erick M. Elder “Optimal” Rainy Day Fund Review of Fiscal Reform in Columbia: Problems Sally Wallace and Prospects, edited by Richard M. Bird, James M. Poterba, arid Joel Slemrod Review of The Crisis in Tax Administration, Charles E. McLure, Jr. edited by Henry J. Aaron and Joel Slemrod Simulating the Dynamic Macroeconomic and Sabine Jokisch and Microeconomic Effects of the FairTax Laurence J. Kotlikoff State Education Spending: Current Pressures Sheila E. Murray, and Future Trends Kim Rueben, and Carol Rosenberg Tax Compliance and the Neuroeconomics of Terrence Chorvat Intertemporal Substitution Turning Workers into Savers? Incentives, Olivia S. Mitchell, Liquidity, and Choice in 401(k) Plan Design Stephen P. Utkus, and Tongxuan (Stella) Yang Two Approaches to Determine Public Good Vidar Christiansen Provision under Distortionary Taxation Understanding the Tax Gap Mark J. Mazur and Alan H. Plumpley Unveiling Hidden Districts: Assessing the Leah Brooks Adoption Patterns of Business Improvement Districts in California Using Bilateral Advance Pricing Agreements to Anja De Waegenaere, Resolve Tax Transfer Pricing Disputes Richard Sansing, and Jacco '. Wielhouwer Using Laboratory Experiments in Public James Alm and Economics Sarah Jacobson What Can We Learn about Uncertain Tax Jennifer Blouin, Benefits from FIN 48? Cristi Gleason, Lillian Mills, and Stephanie Sikes What Is the Effective Social Security Tax on John Sabelhaus Additional Years of Work? Why Do Firms Offer Risky Defined—Benefit David Love, Pension Plans? Paul A. Smith, and David Wilcox