NATIONAL TAX JOURNAL国家税收杂志
NATIONAL TAX JOURNAL(英文缩写 NATL TAX J),ISSN 0028-0283,eISSN 1944-7477,中文译名:国家税收杂志 是一本学术期刊。本页汇总该期刊的最新影响因子、分区信息以及最新收录于 PubMed 的文献,帮助您快速了解期刊全貌。
发文量统计区间：2025-09-27 至 2026-09-27，按本站收录文献的发表日期统计。
期刊介绍
历年影响因子趋势
| JCR 数据年份 | 影响因子 | JCR 分区 |
|---|---|---|
| 2021 | 1.527 | Q3 |
| 2022 | 1.700 | Q3 |
| 2023 | 1.800 | Q2 |
| 2024 | 1.300 | Q3 |
| 2025 | 1.000 | Q3 |
NATIONAL TAX JOURNAL 最新收录文献
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1. Comparing Survey and Administrative Measures of Self-Employment Income: New Implications from the Health and Retirement Study.
PMID:DOI:日期:2025-03-01An ample literature has found that self-employment income is under-identified in both administrative earnings records and major household surveys, potentially limiting accurate inference for tax policy. This paper uses a different survey, the 2004-2016 Health and Retirement Study, linked to administrative earnings records and identifies substantially more self-employment income in the survey at both the extensive and intensive margins, in line with the Internal Revenue Service's estimated compliance rate. These findings highlight (1) the capacity for survey data to identify self-employment income otherwise missed in analyses using only administrative records; and (2) heterogeneity in reporting self-employment income across surveys.
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2. Do the Effects of Alcohol Excise Taxes Differ by Drinking Level and by Income Level?
PMID:DOI:日期:2024-12-01We study the effect of excise alcohol taxes on ethanol consumption and prices paid for alcohol purchases. For our analysis, we exploit an unexpected and large increase in excise taxes that substantially raised alcohol prices in the state of Illinois in 2009. We combine rich, nationally representative household-level data on alcohol purchases with a synthetic control approach that allows us to compare prices paid and purchasing behavior in Illinois with the same behaviors in a weighted set of control states. We show that heavy and moderate drinkers reduced their ethanol consumption by a similar magnitude, thus casting doubt on the notion that heavy drinkers are less responsive to higher alcohol taxes. We also find similar responses for low and high-income households but document that low-income households pay more for ethanol after tax increases, thus supporting concerns about the regressive nature of alcohol taxes.
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3. New Evidence on the Cycle in the Women, Infants, and Children Program: What Happens When Benefits Expire.
PMID:DOI:日期:2024-03-01We provide evidence of a benefit redemption cycle in the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC). Using novel administrative data on item-level redemptions, we show that unlike SNAP, WIC redemptions peak at both the beginning and end of the month. Beginning-of-the-month excess redemptions are concentrated among more popular items such as infant formula, while end-of-the-month excess redemptions are concentrated among less popular items such as infant meats. We document that a substantial share of beneficiaries go at least one month without redeeming anything and discuss how administrative burdens may drive the WIC cycle.
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4. CIGARETTE TAXES AND TEEN MARIJUANA USE.
PMID:日期:2020-06-01The spillover effect of cigarette taxes on youth marijuana use has been the subject of intense public debate. Opponents of cigarette taxes warn that tax hikes will cause youths to substitute toward marijuana. On the other hand, public health experts often claim that because tobacco is a "gateway" drug, higher cigarette taxes will deter youth marijuana use. Using data from the National and State Youth Risk Behavior Surveys (YRBS) for the period 1991-2017, we explore the relationship between state excise taxes on cigarettes and teen marijuana use. In general, our results fail to support either of the above hypotheses. Rather, we find little evidence to suggest that teen marijuana use is sensitive to changes in the state cigarette tax. This null result holds for the sample period where cigarette taxes are observed to have the largest effect on teen cigarette use and across a number of demographic groups in the data. Finally, we find preliminary evidence that the recent adoption of state e-cigarette taxes is associated with a reduction in youth marijuana use.
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5. BORROWING FROM THE FUTURE? 401(K) PLAN LOANS AND LOAN DEFAULTS.
PMID:日期:2017-03-01Most employers permit 401(k) plan participants to borrow from their retirement plan assets. Using an administrative dataset tracking over 800 plans for five years, we show that 20 percent of workers borrow at any given time, and almost 40 percent borrow at some point over five years. Also, workers borrow more when a plan permits multiple loans. Ninety percent of loans are repaid, but 86 percent of workers changing jobs with a loan default on the outstanding balance. We estimate that $5 billion per year in defaulted plan loans generate federal revenues of $1 billion annually, more than previously thought.
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6. THE EFFECT OF TAX PREFERENCES ON HEALTH SPENDING.
PMID:日期:2011-09-01In this paper, we estimate the effect of the tax preference for health insurance on health care spending using data from the Medical Expenditure Panel Surveys from 1996-2005. We use the fact that Social Security taxes are only levied on earnings below a statutory threshold to identify the impact of the tax preference. Because employer-sponsored health insurance premiums are excluded from Social Security payroll taxes, workers who earn just below the Social Security tax threshold receive a larger tax preference for health insurance than workers who earn just above it. We find a significant effect of the tax preference, consistent with previous research.
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7. Does the income tax affect marital decisions?
PMID:日期:1995-12-01"This paper discusses new empirical evidence on the role of income tax incentives in marital decisions [in the United States]. Time-series evidence suggests that taxes have a small but statistically significant effect on the aggregate marriage rate; however, this evidence is sensitive to the time period and the measure of marriage. Additional evidence, based on household longitudinal data, indicates that the probability of marriage falls and that of divorce rises with an increase in the so-called marriage tax, and that the timing of marriage (though not of divorce) is also affected by taxes. In short, there is strong evidence that taxes affect some marital decisions."
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8. The marriage tax and the rate and timing of marriage.
PMID:日期:1995-12-01"The effect of the differential tax treatment of married and unmarried couples, the so-called marriage tax, on the rate and timing of [U.S.] marriages is analyzed. Using time-series data, we study the effect of the marriage tax on the fraction of unmarried women over the age of 15 years who marry in each year. We find no effect. We also investigate whether couples shift the timing of their marriage from the end of one year to the beginning of the next year in response to an increase in the marriage tax. We find empirical support for this behavior."
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10. Simulating alternative social security responses to the demographic transition.
10. 模拟应对人口结构转型的其他社会保障对策PMID:日期:1985-06-01"This paper uses a perfect foresight life cycle simulation model to examine the dynamic economic effects of baby 'booms' and baby 'busts' as well as the interaction of such demographic changes with social security policy. Demographic change can have sizeable short and long-run effects on saving rates and factors returns." The geographic focus is on the United States. "The model predicts long-run improvement in welfare associated with a prolonged baby bust. This improvement holds even in the absence of accommodating social security policy. It reflects a long-run decline in the dependency ratio, with the reduction in dependent children per worker more than offsetting the increase in retirees per worker."