Table Of Content

INDEX TO VOLUME 65, 2012 Adam, Stuart See Mirrlees, James Anderson, John E State Tax Rankings: What Do They and Don't They Tell Us? Aprill, Ellen P. The Impact on Tax Reform of Agency Procedures and Judicial Review Auerbach, Alan J The Mirrlees Review: A U.S. Perspective Besley, Tim See Mirrlees, James Blumenthal, Marsha, Laura Kalambokidis, and Alex Turk Subsidizing Charitable Contributions with a Match Instead of a Deduction: What Happens to Donations and Compliance? Blundell, Richard See Mirrlees, James Bokulic, Caitlin, Erin Henry, and George A. Plesko Reconciling Global Financial Reporting with Domestic Taxation Bond, Stephen See Mirrlees, James Burge, Gregory S., and Brian Piper Strategic Fiscal interdependence: County and Municipal Adoptions of | ocal Optior Burkhauser, Richard V., Jeff Larrimore, and Kosali |. Simon A“Second Opinion” on the Economic Health of the American Middle Class Burman, Leonard, E., Norma B. Coe, Michael Dworsky, and William G. Gale Effects of Public Policies on the Disposition of Pre-Retirement Lump-Sum Distribt Behavioral Influences Cellini, Stephanie Riegg For-Profit Higher Education: An Assessment of Costs and Benefits Chakravarti, Ritadhi See Maag, Elaine Chan, Gabriel, Robert Stavins, Robert Stowe, and Richard Sweeney The SO, Allowance-Trading System and the Clean Air Act Amendments of 1990 of Policy Innovation Chote, Robert See Mirrlees, James Chyz, James A., and Oliver Zhen Li Do Tax Sensitive Investors Liquidate Appreciated Shares after a Capital Gains Tax Rate Reduction? Coe, Norma B. See Burman, Leonard E. Cogan, John F., R. Glenn Hubbard, and Daniel P. Kessler The Effect of Tax Preferences on Health Spending Conway, Karen Smith, and Jonathan C. Rork No Country for Old Men (or Women) — Do State Tax Policies Drive Away the Elderly? Conway, Karen Smith, and Jonathan C. Rork The Genesis of Senior Income Tax Breaks Craig, Steven G. Book Review: Making Cities Work, edited by Robert P. Inman Cronin, Julie-Ann, Portia DeFilinpes, and Emily Y. Lin Effects of Adjusting Distribution Tables for Family Size Dahiby, Bev See Ferede, Ergete DeFilippes, Portia See Cronin, Julie-Ann Devereux, Michael P. 709 Issues in the Design of Taxes on Corporate Profit Donohoe, Michael P., Gary A. McGill, and Edmund Outslay 961 Through a Glass Darkly: What Can We Learn about a U.S. Multinational Corporation's International Operations from Its Financial Statement Disclosures? Dowd, Tim, Robert McClelland, and Athiphat Muthitacharoen 827 Heterogeneity in the Tax Responses of Personal Capital Gains Realizations Duncombe, William D. 759 See Wang, Wen Dwenger, Nadja, and Viktor Steiner Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data Dworsky, Michael 863 See Burman, Leonard E. Dynarski, Susan, and Mark Wiederspan 211 Student Aid Simplification: Looking Back and Looking Ahead Ferede, Ergete, and Bev Dahiby The Impact of Tax Cuts on Economic Growth: Evidence from the Canadian Provinces Fuest, Clemens Book Review: The Indirect Side of Direct Investment by Jack M. Mintz and Alfons J. Weichenrieder Gale, William G. 863 See Burman, Leonard E. Gallagher, Ryan M. See Kurban, Haydar Gammie, Malcolm 655 See Mirrlees, James Gemmell, Norman, and Marisa Ratto 33 Behavioral Responses to Taxpayer Audits: Evidence from Random Taxpayer Inquiries Giertz, Seth H., and Mehmet S. Tosun 069 Migration Elasticities, Fiscal Federalism, and the Ability of States to Redistribute Income Gillette, Robert 235 Book Review: Modelling Corporation Tax Revenue by John Creedy and Norman Gemmell Gruber, Jonathan 89 The impacts of the Affordable Care Act: How Reasonable are the Projections? Grubert, Harry 4 Foreign Taxes and the Growing Share of U.S. Multinational Company Income Abroad: Profits, Not Sales are Being Globalized Hebous, Shafik, Martin Ruf, and Alfons J. Weichenrieder 8 The Effects of Taxation on the Location Decision of Multinational Firms: M&A Versu fi nvestments Heim, Bradley T., and Ithai Z. Lurie 8 The Effect of Recent Tax Changes on Tax-Preferred Saving Behavior Henry, Erin See Bokulic, Caitlin Hubbard, R. Glenn ) See Cogan, John F. Johnson, Paul See Mirrlees, James Kalambokidis, Laura See Blumenthal, Marsha Kenyon, Daphne A., Adam H. Langley, and Bethany P. Paquin Property Tax Incentive Pitfalls Kessler, Daniel P. 9 See Cogan, JohnF ° Keuschnigg, Christian, and Mirela Keuschnigg 357 Transition Strategies in Enacting Fundamental Tax Reform Keuschnigg, Mirela 357 See Keuschnigg, Christian Kurban, Haydar, Ryan M. Gallagher, and Joseph J. Persky 629 Estimating Local Redistribution Through Property-Tax-Funded Public School Systems LaLumia, Sara Tax Preferences for Higher Education and Adult College Enrollment Langley, Adam H See Kenyon, Daphne A Larrimore, Jeff See Burkhauser, Richard V. Lederman, Leandra 899 What Do Courts Have To Do with It?: The Judiciary’s Role in Making Federal Tax Law Li, Oliver Zhen See Chyz, James A. Lin, Emily Y., and Patricia K. Tong Marriage and Taxes: What Can We Learn from Tax Returns Filed by Cohabiting Couples? Lin, Emily Y. See Cronin, Julie-Ann Lurie, Ithai Z. 283 See Heim, BradleyT . Maag, Elaine, C. Eugene Steuerle, Ritadhi Chakravarti, and Caleb Quakenbush 759 How Marginal Tax Rates Affect Families at Various Levels of Poverty Mann, Roberta 889 Chief Counsel's Subtle Impact on Revenue: Regulations, Litigation, and Administrative Guidance Markle, Kevin S., and Douglas A. Shackelford 493 Cross-Country Comparisons of Corporate Income Taxes McClelland, Robert 827 See Dowd, Tim McGill, Gary A. See Donohoe, Michaei P. ° Meltzer, Rachel 863 “Clean and Safe” for All? The Interaction Between Business Improvement Districts and Local Government in the Provision of Public Goods Mirrlees, James, Stuart Adam, Tim Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie 655 Paul Johnson, Gareth Myles, and James Poterba The Mirrlees Review: A Proposal for Systematic Tax Reform Mikesell, John L., and Justin M. Ross 529 Fast Money: The Contribution of State Tax Amnesties to Public Revenue Systems Moore, Kevin B. 841 Effective Tax Rates and Measures of Business Size Muthitacharoen, Athiphat 827 See Dowd, Tim Myles, Gareth 655 See Mirrlees, James Outslay, Edmund 961 See Donohoe, Michael P. Paquin, Bethany P. 1011 See Kenyon, Daphne A. Piper, Brian See Burge, Gregory S Persky, Joseph J See Kurban, Haydar Plesko, George A See Bokulic, Caitlin Poterba, James See Mirrlees, James Quakenbush, Caleb See Maag, Elaine Ratto, Marisa See Gemmell, Norman Rohlin, Shawn M See Thompson, Jeffrey P. Rork, Jonathan C See Conway, Karen Smitt Rork, Jonathan C 1043 See Conway, Karen Smitt Ross, Justin M See Mikesell, John L Ruf, Martin See Hebous, Shafik Scott-Clayton, Judith What Explains Trends in Labor Supply Among U.S. Undergraduates? Shackelford, Douglas A ee Markle, Kevin S Simon, Kosali | See Burkhauser, Richard V tavins, Robert . see Chan, Gabriel Steiner, Viktor See Dwenger, Nadja Steuerle, C.E ugene See Maag, Elaine Stevenson, Adam The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization Stowe, Robert See Chan, Gabriel Sweeney, Richard 419 See Chan, Gabriel - Thompson, Jeffrey P., and Shawn M. Rohlin The Effect of Sales Taxes on Employment: New Evidence from Cross-Border Panel Data Analysis Tong, Patricia K. See Lin, Emily Y. Tosun, Mehmet S. See Giertz, Seth H. Turk, Alex See Blumenthal, Marsha Turner, Nicholas The Effect of Tax-Based Federal Student Aid on College Enrollment Wang, Wen, William D. Duncombe, and John M. Yinger School District Responses to Matching Aid Programs for Capital Facilities: A Case Study of New York's Building Aid Program Weichenrieder, Alfons J. See Hebous, Shafik Weisbach, David A. Book Review: The Pareto Minimal Tax System - A Review of Fundamental Tax Reform: Issues, Choices, and Implications edited by John W. Diamond and George R. Zodrow Weisbach, David A. Should Environmental Taxes be Precautionary? Wiederspan, Mark See Dynarski, Susan Yinger, John M. See Wang, Wen