Table of Contents, National Tax Journal, June 2017, 70 (2)

David Coyne, “Unmasking Local Fiscal Responses to Federal Tax Deductibility”

John L. Mikesell and Justin M. Ross, “The Labor Incidence of Capital Taxation: New Evidence from the Retail Sales Taxation of Manufacturing Machinery and Equipment”

Eric J. Brunner and David J. Schwegman, “The Impact of Georgia’s Education Special Purpose Local Option Sales Tax on the Fiscal Behavior of Local School Districts”

Richard T. Boylan and Vivian Ho, “The Most Unkindest Cut of All? State Spending on Health, Education, and Welfare During Recessions”

Lang (Kate) Yang and Bradley T. Heim, “Responsiveness of Income to Local Income Taxes: Evidence from Indiana”

Forum: Carbon Tax Border Adjustment

Joseph E. Aldy, “Frameworks for Evaluating Policy Approaches to Address the Competitiveness Concerns of Mitigating Greenhouse Gas Emissions”

Samuel Kortum and David Weisbach, “The Design of Border Adjustments for Carbon Prices”

Wayne B. Gray and Gilbert E. Metcalf, “Carbon Tax Competitiveness Concerns: Assessing a Best Practices Carbon Credit”

Joel P. Trachtman, “WTO Law Constraints on Border Tax Adjustment and Tax Credit Mechanisms to Reduce the Competitive Effects of Carbon Taxes”

Book Review

David L. Sjoquist, Taxation and Migration, by Reuven S. Avi-Yonah and Joel Slemorod