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Details about Joel Slemrod

E-mail:
Homepage:http://www.otpr.org
Workplace:Department of Business Economics and Public Policy, Ross School of Business, University of Michigan, (more information at EDIRC)
Economics Department, University of Michigan, (more information at EDIRC)
National Bureau of Economic Research (NBER), (more information at EDIRC)
Office of Tax Policy Research (OTPR), Ross School of Business, University of Michigan, (more information at EDIRC)

Access statistics for papers by Joel Slemrod.

Last updated 2014-10-04. Update your information in the RePEc Author Service.

Short-id: psl10


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Working Papers

2014

  1. Taxes on the internet. Deterrence effects of public disclosure
    Discussion Papers, Research Department of Statistics Norway Downloads
    Also in CESifo Working Paper Series, CESifo Group Munich (2013) Downloads

2013

  1. Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes
    Working Paper Series, Harvard University, John F. Kennedy School of Government Downloads View citations (3)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2013) Downloads View citations (3)
  2. Taxpayer Search for Information: Implications for Rational Attention
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (2)

2012

  1. The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (1)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2012) Downloads View citations (2)

2011

  1. Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered?
    2011 Meeting Papers, Society for Economic Dynamics
    Also in BCL working papers, Central Bank of Luxembourg (2011) Downloads
    NBER Working Papers, National Bureau of Economic Research, Inc (2010) Downloads View citations (2)
    Working Paper Series, European Central Bank (2011) Downloads
    Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.) (2010) Downloads View citations (13)

    See also Journal Article in American Economic Journal: Economic Policy (2012)

2010

  1. Car Notches: Strategic Automaker Responses to Fuel Economy Policy
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (6)
    See also Journal Article in Journal of Public Economics (2012)
  2. Optimal observability in a linear income tax
    Working Paper Series of the Max Planck Institute for Research on Collective Goods, Max Planck Institute for Research on Collective Goods Downloads View citations (3)
    See also Journal Article in Economics Letters (2010)

2009

  1. Did the 2008 Tax Rebates Stimulate Spending?
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (15)
    See also Journal Article in American Economic Review (2009)
  2. Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (4)
    Also in Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.) (2009) Downloads View citations (11)

    See also Chapter (2010)
  3. Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics
    CESifo Working Paper Series, CESifo Group Munich Downloads
    See also Journal Article in FinanzArchiv: Public Finance Analysis (2010)
  4. Playing With Fire: Cigarettes, Taxes and Competition From the Internet
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (1)
    Also in Discussion Papers, Stanford Institute for Economic Policy Research (2007) Downloads View citations (2)

    See also Journal Article in American Economic Journal: Economic Policy (2010)
  5. The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (42)
    See also Journal Article in Journal of Economic Literature (2012)

2007

  1. A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (2)

2006

  1. Tax Competition With Parasitic Tax Havens
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (14)
    See also Journal Article in Journal of Public Economics (2009)
  2. Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (2)
    See also Journal Article in Journal of Public Economics (2008)
  3. The Economics of Earnings Manipulation and Managerial Compensation
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (1)
    See also Journal Article in RAND Journal of Economics (2007)
  4. Trust and Trustworthiness in an Economy with Heterogeneous Individuals
    CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economic Institute, Prague Downloads

2005

  1. Denial of Death and Economic Behavior
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (9)
    See also Journal Article in The B.E. Journal of Theoretical Economics (2005)
  2. The Economics of Workaholism: We Should Not Have Worked on This Paper
    IZA Discussion Papers, Institute for the Study of Labor (IZA) Downloads View citations (3)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2005) Downloads View citations (4)

    See also Journal Article in The B.E. Journal of Economic Analysis & Policy (2008)

2004

  1. Corporate Tax Evasion with Agency Costs
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (1)
    See also Journal Article in Journal of Public Economics (2005)
  2. Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (12)
    Also in Department of Economics Working Papers, Department of Economics, Williams College (2004) Downloads View citations (25)
  3. The Economics of Corporate Tax Selfishness
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (31)
    See also Journal Article in National Tax Journal (2004)

2003

  1. A New Summary Measure of the Effective Tax Rate on Investment
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (20)
  2. Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads
    Also in Department of Economics Working Papers, Department of Economics, Williams College (2003) Downloads

    See also Journal Article in American Economic Review (2003)
  3. Do We Now Collect Any Revenue From Taxing Capital Income?
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (5)
    See also Journal Article in Journal of Public Economics (2004)

2002

  1. Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (8)
    See also Chapter (2003)
  2. Do Trust and Trustworthiness Pay Off?
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (13)
    See also Journal Article in Journal of Human Resources (2005)
  3. Trust in Public Finance
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (26)
  4. Why World Redistribution Fails
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (2)

2001

  1. Consumer Response to Tax Rebates
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (19)
    See also Journal Article in American Economic Review (2003)
  2. Death Watch for the Estate Tax?
    MPRA Paper, University Library of Munich, Germany Downloads View citations (4)
  3. Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (17)
    See also Journal Article in The Review of Economics and Statistics (2003)
  4. Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (25)
    See also Journal Article in National Tax Journal (2001)
  5. Rethinking the Estate and Gift Tax: Overview
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (39)
  6. Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota
    Natural Field Experiments, The Field Experiments Website Downloads View citations (36)
    See also Journal Article in Journal of Public Economics (2001)

2000

  1. Does Growing Inequality Reduce Tax Progressivity? Should It?
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (14)
  2. Tax Avoidance, Evasion, and Administration
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (30)
    See also Chapter (2002)
  3. The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (36)
  4. The Optimal Elasticity of Taxable Income
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (7)
    See also Journal Article in Journal of Public Economics (2002)

1998

  1. A General Model of the Behavioral Response to Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (19)
    See also Journal Article in International Tax and Public Finance (2001)
  2. Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (54)
  3. Did Steve Forbes Scare the Municipal Bond Market?
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (2)
  4. The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (5)
  5. The Economics of Taxing the Rich
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (2)

1995

  1. High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (7)
    See also Chapter (1996)
  2. The Costs of Taxation and the Marginal Cost of Funds
    IMF Working Papers, International Monetary Fund Downloads View citations (9)

1994

  1. Free-Trade Taxation and Protectionist Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (1)
    See also Journal Article in International Tax and Public Finance (1995)
  2. The Effect of Taxes on Investment and Income Shifting to Puerto Rico
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (5)
    See also Journal Article in The Review of Economics and Statistics (1998)
  3. The Seesaw Principle in International Tax Policy
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (3)
    See also Journal Article in Journal of Public Economics (1997)

1993

  1. Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (70)
    See also Journal Article in American Economic Review (1995)

1992

  1. Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads
    See also Journal Article in American Economic Review (1993)
  2. Do Taxes Matter? Lessons From the 1980s
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (13)
    See also Journal Article in American Economic Review (1992)
  3. Taxation and Inequality: A Time-Exposure Perspective
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (17)
    See also Chapter (1992)

1991

  1. Income Shifting in U.S. Multinational Corporations
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (13)
    Also in Working Papers, Research Seminar in International Economics, University of Michigan (1991) View citations (2)

    See also Chapter (1993)
  2. Tax ImplementationIssues in the Transition from a Planned Economy
    Working Papers, Pennsylvania State - Department of Economics View citations (2)
    See also Journal Article in Public Finance = Finances publiques (1992)
  3. The Optimal Two-Bracket Linear Income Tax
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (9)
    See also Journal Article in Journal of Public Economics (1994)

1990

  1. A NORTH-SOUTH MODEL OF TAXATION AND CAPITAL FLOWS
    Working Papers, Research Seminar in International Economics, University of Michigan View citations (1)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1990) Downloads

    See also Journal Article in Public Finance = Finances publiques (1993)
  2. THE IMPACT OF THE TAX REFORM ACT OF 1986 ON FOREIGN DIRECT INVESTMENT TO AND FROM THE UNITED STATES
    Working Papers, Research Seminar in International Economics, University of Michigan View citations (2)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1990) Downloads View citations (2)
  3. Tax sensitivity of foreign direct investment: an empirical assessment
    Policy Research Working Paper Series, The World Bank Downloads View citations (3)
  4. Taxes, Tariffs, and Globale Corporation
    Working Papers, Research Seminar in International Economics, University of Michigan
  5. Taxes, Tariffs, and The Global Corporation
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads
    See also Journal Article in Journal of Public Economics (1993)
  6. The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (7)
  7. The use of panel data in the analysis of the behavioral response to taxation
    Working Papers, Center for Economic and Policy Studies Downloads View citations (2)

1989

  1. Optimal Taxation and Optimal Tax Systems
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (2)
    See also Journal Article in Journal of Economic Perspectives (1990)
  2. TAX EFFECTS OF FOREIGN DIRECT INVESTMENT IN THE U.S.: EVIDENCE FROM A CROSS-COUNTRY COMPARISON
    Working Papers, Research Seminar in International Economics, University of Michigan View citations (11)
  3. Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (11)
    See also Chapter (1990)

1988

  1. Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (2)
    See also Journal Article in The Review of Economics and Statistics (1989)
  2. Fear of Nuclear War and Intercountry Differences in the Rate of Saving
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads
    See also Journal Article in Economic Inquiry (1990)
  3. Randomness in Tax Enforcement
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (2)
    See also Journal Article in Journal of Public Economics (1989)
  4. The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads
    See also Journal Article in American Economic Review (1989)

1987

  1. Housing Finance Imperfections and Private Saving: A Comparative Simulation Analysis of the U.S. and Japan
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (5)
  2. Welfare Dominance: An Application to Commodity Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads
    See also Journal Article in American Economic Review (1991)

1985

  1. An Empirical Examination of Municipal Financial Policy
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (5)
    See also Chapter (1986)
  2. The Compliance Cost of the U.S. Individual Income Tax System
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (27)
  3. The Impact of Tax Reform on Households
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (1)
  4. The Optimal Size of a Tax Collection Agency
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (1)
    See also Journal Article in Scandinavian Journal of Economics (1987)
  5. The Return to Tax Simplification: An Econometric Analysis
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (2)
    See also Journal Article in Public Finance Review (1989)

1984

  1. A General Equilibrium Model of Taxation That Uses Micro-Unit Data: Withan Application to the Impact of Instituting a Flat-Rate Income Tax
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (3)

1983

  1. A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (10)
    See also Journal Article in Journal of Finance (1983)

1982

  1. On Choosing a Flat-Rate Income Tax Schedule
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (1)
  2. Post-War Capital Accumulation and the Threat of Nuclear War
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (1)
  3. Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (4)
  4. Taxes and the User Cost of Capital for Owner-Occupied Housing
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (1)
    See also Journal Article in Real Estate Economics (1982)

1981

  1. A General Equilibrium Model of Taxation with Endogenous Financial Behavior
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (6)
    See also Chapter (1983)
  2. The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (4)
    See also Journal Article in The Quarterly Journal of Economics (1980)

1980

  1. Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (9)
    See also Journal Article in Journal of Political Economy (1980)

1978

  1. Inflation and the Excess Taxation of Capital Gains on Corporate Stock
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (2)
    See also Chapter (1983)
  2. The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (6)

Journal Articles

2014

  1. Distinguishing the role of authority “in” and authority “to”
    Journal of Public Economics, 2014, 113, (C), 32-42 Downloads View citations (1)

2012

  1. Car notches: Strategic automaker responses to fuel economy policy
    Journal of Public Economics, 2012, 96, (11), 981-999 Downloads View citations (5)
    See also Working Paper (2010)
  2. Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered?
    American Economic Journal: Economic Policy, 2012, 4, (3), 216-50 Downloads
    See also Working Paper (2011)
  3. Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy
    International Tax and Public Finance, 2012, 19, (1), 25-53 Downloads View citations (23)
  4. The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review
    Journal of Economic Literature, 2012, 50, (1), 3-50 Downloads View citations (139)
    See also Working Paper (2009)
  5. Understanding multidimensional tax systems
    International Tax and Public Finance, 2012, 19, (2), 237-267 Downloads View citations (3)

2011

  1. Financial reporting, tax, and real decisions: toward a unifying framework
    International Tax and Public Finance, 2011, 18, (4), 461-494 Downloads View citations (6)
  2. Introduction to the special issue on The Role of Firms in Tax Systems
    Journal of Public Economics, 2011, 95, (9-10), 1019-1020 Downloads
  3. Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs
    Journal of Public Economics, 2011, 95, (9-10), 1036-1047 Downloads View citations (6)
    Also in Journal of Public Economics, 2011, 95, (9), 1036-1047 (2011) Downloads View citations (7)

2010

  1. LOCATION, (REAL) LOCATION, (TAX) LOCATION: AN ESSAY ON MOBILITY’S PLACE IN OPTIMAL TAXATION
    National Tax Journal, 2010, 63, (4), 843-64 Downloads View citations (2)
  2. Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics
    FinanzArchiv: Public Finance Analysis, 2010, 66, (1), 15-33 Downloads View citations (2)
    See also Working Paper (2009)
  3. Optimal observability in a linear income tax
    Economics Letters, 2010, 108, (2), 105-108 Downloads View citations (3)
    See also Working Paper (2010)
  4. Playing with Fire: Cigarettes, Taxes, and Competition from the Internet
    American Economic Journal: Economic Policy, 2010, 2, (1), 131-54 Downloads View citations (10)
    See also Working Paper (2009)
  5. TAXATION AND THE FINANCIAL SECTOR
    National Tax Journal, 2010, 63, (4), 781-806 Downloads View citations (9)
  6. THE DISTRIBUTION OF INCOME TAX NONCOMPLIANCE
    National Tax Journal, 2010, 63, (3), 397-418 Downloads View citations (4)
  7. The fatal toll of driving to drink: The effect of minimum legal drinking age evasion on traffic fatalities
    Journal of Health Economics, 2010, 29, (1), 62-77 Downloads View citations (12)

2009

  1. Did the 2008 Tax Rebates Stimulate Spending?
    American Economic Review, 2009, 99, (2), 374-79 Downloads View citations (17)
    See also Working Paper (2009)
  2. Lessons for Tax Policy in the Great Recession
    National Tax Journal, 2009, 62, (3), 387-97 Downloads View citations (5)
  3. Tax competition with parasitic tax havens
    Journal of Public Economics, 2009, 93, (11-12), 1261-1270 Downloads View citations (32)
    See also Working Paper (2006)
  4. What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement
    Journal of Public Economics, 2009, 93, (1-2), 126-141 Downloads View citations (9)

2008

  1. Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance
    National Tax Journal, 2008, 61, (2), 251-75 Downloads View citations (3)
  2. Genes as Tags: The Tax Implications of Widely Available Genetic Information
    National Tax Journal, 2008, 61, (4), 843-63 Downloads
  3. Tax law changes, income-shifting and measured wage inequality: Evidence from India
    Journal of Public Economics, 2008, 92, (10-11), 2199-2224 Downloads View citations (15)
    See also Working Paper (2006)
  4. The Economics of Workaholism: We Should Not Have Worked on This Paper
    The B.E. Journal of Economic Analysis & Policy, 2008, 8, (1), 1-30 Downloads View citations (5)
    See also Working Paper (2005)

2007

  1. Cheating Ourselves: The Economics of Tax Evasion
    Journal of Economic Perspectives, 2007, 21, (1), 25-48 Downloads View citations (154)
  2. Estimating tax noncompliance with evidence from unaudited tax returns
    Economic Journal, 2007, 117, (518), 327-352 Downloads View citations (51)
  3. The economics of earnings manipulation and managerial compensation
    RAND Journal of Economics, 2007, 38, (3), 698-713 Downloads View citations (6)
    See also Working Paper (2006)

2006

  1. Putting Firms into Optimal Tax Theory
    American Economic Review, 2006, 96, (2), 130-134 Downloads View citations (16)
  2. Taxation and Big Brother: information, personalisation and privacy in 21st century tax policy
    Fiscal Studies, 2006, 27, (1), 1-15 View citations (1)
  3. The Role of Misconceptions in Support for Regressive Tax Reform
    National Tax Journal, 2006, 59, (1), 57-75 Downloads View citations (12)

2005

  1. Corporate tax evasion with agency costs
    Journal of Public Economics, 2005, 89, (9-10), 1593-1610 Downloads View citations (50)
    See also Working Paper (2004)
  2. Denial of Death and Economic Behavior
    The B.E. Journal of Theoretical Economics, 2005, 5, (1), 1-26 Downloads View citations (13)
    See also Working Paper (2005)
  3. Do Trust and Trustworthiness Pay Off?
    Journal of Human Resources, 2005, 40, (3) Downloads View citations (5)
    See also Working Paper (2002)
  4. The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems
    Public Finance Review, 2005, 33, (3), 279-299 Downloads View citations (1)
  5. The limitations of decentralized world redistribution: An optimal taxation approach
    European Economic Review, 2005, 49, (4), 1051-1079 Downloads View citations (8)

2004

  1. Are corporate tax rates, or countries, converging?
    Journal of Public Economics, 2004, 88, (6), 1169-1186 Downloads View citations (90)
  2. Do we now collect any revenue from taxing capital income?
    Journal of Public Economics, 2004, 88, (5), 981-1009 Downloads View citations (14)
    See also Working Paper (2003)
  3. The Economics of Corporate Tax Selfishness
    National Tax Journal, 2004, 57, (4), 877-99 Downloads View citations (30)
    See also Working Paper (2004)
  4. Toward a Consumption Tax, and Beyond
    American Economic Review, 2004, 94, (2), 161-165 Downloads View citations (1)

2003

  1. Behavioral Public Finance: Tax Design As Price Presentation
    International Tax and Public Finance, 2003, 10, (2), 189-203 Downloads View citations (20)
  2. Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time
    American Economic Review, 2003, 93, (2), 366-370 Downloads View citations (1)
    See also Working Paper (2003)
  3. Consumer Response to Tax Rebates
    American Economic Review, 2003, 93, (1), 381-396 Downloads View citations (50)
    See also Working Paper (2001)
  4. Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity
    The Review of Economics and Statistics, 2003, 85, (2), 256-265 Downloads View citations (7)
    See also Working Paper (2001)
  5. Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives
    National Tax Journal, 2003, 56, (4), 803-30 Downloads View citations (9)
  6. Tax from Any Angle: Reflections on Multi-Disciplinary Tax Research
    National Tax Journal, 2003, 56, (1), 145-51 Downloads
  7. Thanatology and Economics: The Behavioral Economics of Death
    American Economic Review, 2003, 93, (2), 371-375 Downloads View citations (1)

2002

  1. The optimal elasticity of taxable income
    Journal of Public Economics, 2002, 84, (1), 91-112 Downloads View citations (53)
    See also Working Paper (2000)

2001

  1. A General Model of the Behavioral Response to Taxation
    International Tax and Public Finance, 2001, 8, (2), 119-128 Downloads View citations (62)
    See also Working Paper (1998)
  2. Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota
    National Tax Journal, 2001, 54, (n. 1), 125-38 Downloads View citations (36)
  3. Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects
    National Tax Journal, 2001, 54, (n. 2), 189-202 Downloads View citations (24)
    See also Working Paper (2001)
  4. Policy Watch: Death Watch for the Estate Tax?
    Journal of Economic Perspectives, 2001, 15, (1), 205-218 Downloads View citations (2)
  5. Rhetoric and Economics in the Estate Tax Debate
    National Tax Journal, 2001, 54, (n. 3), 613-27 Downloads View citations (2)
  6. Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota
    Journal of Public Economics, 2001, 79, (3), 455-483 Downloads View citations (69)
    See also Working Paper (2001)

2000

  1. Life and Death Questions About the Estate and Gift Tax
    National Tax Journal, 2000, 53, (n. 4), 889-912 Downloads View citations (3)

1999

  1. Did Steve Forbes scare the US municipal bond market?
    Journal of Public Economics, 1999, 74, (1), 81-96 Downloads View citations (17)

1998

  1. Methodological Issues in Measuring and Interpreting Taxable Income Elasticities
    National Tax Journal, 1998, 51, (n. 4), 773-88 Downloads View citations (69)
  2. On Voluntary Compliance, Voluntary Taxes, and Social Capital
    National Tax Journal, 1998, 51, (n. 3), 485-91 Downloads View citations (13)
  3. The Effect Of Taxes On Investment And Income Shifting To Puerto Rico
    The Review of Economics and Statistics, 1998, 80, (3), 365-373 Downloads View citations (40)
    See also Working Paper (1994)
  4. The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis
    International Tax and Public Finance, 1998, 5, (1), 41-59 Downloads View citations (20)

1997

  1. April 15 Syndrome
    Economic Inquiry, 1997, 35, (4), 695-709 View citations (12)
  2. Deconstructing the Income Tax
    American Economic Review, 1997, 87, (2), 151-55 Downloads View citations (3)
  3. The Economic Effects of the Tax Reform Act of 1986
    Journal of Economic Literature, 1997, 35, (2), 589-632 Downloads View citations (31)
  4. The NTJ Hall of Fame
    National Tax Journal, 1997, 50, (4), 751-52 Downloads
  5. The seesaw principle in international tax policy
    Journal of Public Economics, 1997, 65, (2), 163-176 Downloads View citations (12)
    See also Working Paper (1994)

1996

  1. The Costs of Taxation and the Marginal Efficiency Cost of Funds
    IMF Staff Papers, 1996, 43, (1), 172-198 Downloads View citations (31)
  2. The Income Tax Compliance Cost of Big Business
    Public Finance Review, 1996, 24, (4), 411-438 Downloads View citations (8)

1995

  1. Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding
    American Economic Review, 1995, 85, (1), 274-83 Downloads View citations (86)
    See also Working Paper (1993)
  2. Free trade taxation and protectionist taxation
    International Tax and Public Finance, 1995, 2, (3), 471-489 Downloads View citations (5)
    See also Working Paper (1994)
  3. Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986
    American Economic Review, 1995, 85, (2), 175-80 Downloads View citations (25)
  4. Involvement, Prosperity, and Economic Growth?
    Brookings Papers on Economic Activity, 1995, 26, (2), 373-431 Downloads View citations (45)
  5. Professional Opinions About Tax Policy: 1994 and 1934
    National Tax Journal, 1995, 48, (1), 121-47 Downloads View citations (5)
  6. The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications
    International Tax and Public Finance, 1995, 2, (1), 37-53 Downloads View citations (7)

1994

  1. Analyzing the standard deduction as a presumptive tax
    International Tax and Public Finance, 1994, 1, (1), 25-34 Downloads View citations (7)
  2. Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled
    Journal of Public Economics, 1994, 55, (1), 41-51 Downloads View citations (23)
  3. Tax Analysis with a Human Face: Closing the Gap between Theory and Practice: Invited Lecture
    Public Finance = Finances publiques, 1994, 49, (Supplement), 1-11 View citations (2)
  4. The optimal two-bracket linear income tax
    Journal of Public Economics, 1994, 53, (2), 269-290 Downloads View citations (34)
    See also Working Paper (1991)
  5. Three challenges for public finance
    International Tax and Public Finance, 1994, 1, (2), 189-195 Downloads

1993

  1. A North-South Model of Taxation and Capital Flows
    Public Finance = Finances publiques, 1993, 48, (3), 430-47 View citations (2)
    See also Working Paper (1990)
  2. Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data
    American Economic Review, 1993, 83, (4), 1022-33 Downloads View citations (3)
    See also Working Paper (1992)
  3. Taxes, tariffs, and the global corporation
    Journal of Public Economics, 1993, 51, (1), 97-116 Downloads View citations (6)
    See also Working Paper (1990)

1992

  1. Did the Tax Reform Act of 1986 Simplify Tax Matters?
    Journal of Economic Perspectives, 1992, 6, (1), 45-57 Downloads View citations (7)
  2. Do Taxes Matter? Lessons from the 1980's
    American Economic Review, 1992, 82, (2), 250-56 Downloads View citations (14)
    See also Working Paper (1992)
  3. Tax Implementation Issues in the Transition from a Planned Economy
    Public Finance = Finances publiques, 1992, 47, (Supplement), 384-99
    See also Working Paper (1991)
  4. The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform
    National Tax Journal, 1992, 45, (2), 185-202 Downloads View citations (7)

1991

  1. Do Taxes Matter for Foreign Direct Investment?
    World Bank Economic Review, 1991, 5, (3), 473-91 View citations (14)
  2. Welfare Dominance: An Application to Commodity Taxation
    American Economic Review, 1991, 81, (3), 480-96 Downloads View citations (53)
    See also Working Paper (1987)

1990

  1. Fear of Nuclear War and Intercountry Differences in the Rate of Saving
    Economic Inquiry, 1990, 28, (4), 647-57 View citations (5)
    See also Working Paper (1988)
  2. Optimal Taxation and Optimal Tax Systems
    Journal of Economic Perspectives, 1990, 4, (1), 157-78 Downloads View citations (81)
    See also Working Paper (1989)

1989

  1. Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions
    The Review of Economics and Statistics, 1989, 71, (3), 517-22 Downloads View citations (11)
    See also Working Paper (1988)
  2. Randomness in tax enforcement
    Journal of Public Economics, 1989, 38, (1), 17-32 Downloads View citations (19)
    See also Working Paper (1988)
  3. Rank Reversals and the Tax Elasticity of Capital Gain Realizations
    National Tax Journal, 1989, 42, (4), 503-07 Downloads
  4. The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns
    American Economic Review, 1989, 79, (5), 1224-32 Downloads View citations (12)
    See also Working Paper (1988)
  5. The Return To Tax Simplification: an Econometric Analysis
    Public Finance Review, 1989, 17, (1), 3-27 Downloads View citations (4)
    See also Working Paper (1985)

1988

  1. Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan
    Journal of the Japanese and International Economies, 1988, 2, (3), 215-238 Downloads View citations (23)

1987

  1. The Optimal Size of a Tax Collection Agency
    Scandinavian Journal of Economics, 1987, 89, (2), 183-92 View citations (33)
    See also Working Paper (1985)

1986

  1. Saving and the Fear of Nuclear War
    Journal of Conflict Resolution, 1986, 30, (3), 403-419 Downloads

1985

  1. An Empirical Test for Tax Evasion
    The Review of Economics and Statistics, 1985, 67, (2), 232-38 Downloads View citations (28)
  2. The effect of tax simplification on individuals
    Conference Series ; [Proceedings], 1985, 29, 64-102 Downloads

1984

  1. The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply
    The Quarterly Journal of Economics, 1984, 99, (1), 111-20 Downloads View citations (4)

1983

  1. A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures
    Journal of Finance, 1983, 38, (2), 585-94 Downloads View citations (12)
    See also Working Paper (1983)

1982

  1. Down-Payment Constraints: Tax Policy Effects in a Growing Economy With Rental and Owner-Occupied Housing
    Public Finance Review, 1982, 10, (2), 193-217 Downloads View citations (7)
  2. Stock Transactions Volume and the 1978 Capital Gains Tax Reduction
    Public Finance Review, 1982, 10, (1), 3-16 Downloads View citations (1)
  3. Taxes and the User Cost of Capital for Owner-Occupied Housing
    Real Estate Economics, 1982, 10, (4), 375-393 Downloads View citations (35)
    See also Working Paper (1982)

1980

  1. Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax
    Journal of Political Economy, 1980, 88, (5), 854-66 Downloads View citations (14)
    See also Working Paper (1980)
  2. The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains
    The Quarterly Journal of Economics, 1980, 94, (4), 777-91 Downloads View citations (31)
    See also Working Paper (1981)

Books

2014

  1. Tax Systems, vol 1
    MIT Press Books, The MIT Press View citations (3)

2013

  1. Taxes in America: What Everyone Needs to Know
    OUP Catalogue, Oxford University Press
    Also in OUP Catalogue, Oxford University Press (2012)

2009

  1. Inequality and Tax Policy
    Books, American Enterprise Institute Downloads

2008

  1. Taxing Ourselves, 4th Edition: A Citizen's Guide to the Debate over Taxes, vol 1
    MIT Press Books, The MIT Press View citations (8)

2004

  1. Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes, vol 1
    MIT Press Books, The MIT Press View citations (26)

1997

  1. Tax Progressivity and Income Inequality
    Cambridge Books, Cambridge University Press
    Also in Cambridge Books, Cambridge University Press (1994) View citations (17)

1993

  1. Studies in International Taxation
    NBER Books, National Bureau of Economic Research, Inc View citations (29)

1990

  1. Taxation in the Global Economy
    NBER Books, National Bureau of Economic Research, Inc View citations (83)

Edited books

2012

  1. Taxing Corporate Income in the 21st Century
    Cambridge Books, Cambridge University Press

2008

  1. Taxation in the Global Economy
    National Bureau of Economic Research Books, University of Chicago Press

2007

  1. Taxing Corporate Income in the 21st Century
    Cambridge Books, Cambridge University Press View citations (2)

2005

  1. Fiscal Reform in Colombia: Problems and Prospects, vol 1
    MIT Press Books, The MIT Press View citations (2)

1999

  1. Tax Policy in the Real World
    Cambridge Books, Cambridge University Press
  2. Tax Policy in the Real World
    Cambridge Books, Cambridge University Press

1993

  1. Studies in International Taxation
    National Bureau of Economic Research Books, University of Chicago Press View citations (2)

Chapters

2010

  1. Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications
    A chapter in Tax Policy and the Economy, Volume 24, 2010, pp 69-110 Downloads
    See also Working Paper (2009)

2003

  1. Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys
    A chapter in Tax Policy and the Economy, Volume 17, 2003, pp 83-110 Downloads View citations (3)
    See also Working Paper (2002)

2002

  1. Tax avoidance, evasion, and administration
    Chapter 22 in Handbook of Public Economics, 2002, vol. 3, pp 1423-1470 Downloads View citations (155)
    See also Working Paper (2000)

1996

  1. High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response
    A chapter in Empirical Foundations of Household Taxation, 1996, pp 169-192 Downloads View citations (12)
    See also Working Paper (1995)

1993

  1. Income Shifting in U.S. Multinational Corporations
    A chapter in Studies in International Taxation, 1993, pp 277-308 Downloads View citations (27)
    See also Working Paper (1991)
  2. Introduction to "American Economic Growth and Standards of Living before the Civil War"
    A chapter in Studies in International Taxation, 1993, pp 1-10 Downloads
  3. Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence
    A chapter in Studies in International Taxation, 1993, pp 119-148 Downloads View citations (25)

1992

  1. Taxation and Inequality: A Time-Exposure Perspective
    A chapter in Tax Policy and the Economy, Volume 6, 1992, pp 105-128 Downloads View citations (10)
    See also Working Paper (1992)
  2. The Impact of U.S. Tax Reform on Canadian Stock Prices
    A chapter in Canada-U.S. Tax Comparisons, 1992, pp 237-254 Downloads

1990

  1. Introduction to "Taxation in the Global Economy"
    A chapter in Taxation in the Global Economy, 1990, pp 1-8 Downloads View citations (9)
  2. Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison
    A chapter in Taxation in the Global Economy, 1990, pp 79-122 Downloads View citations (34)
    See also Working Paper (1989)

1988

  1. Do We Collect Any Revenue from Taxing Capital Income?
    A chapter in Tax Policy and the Economy: Volume 2, 1988, pp 89-130 Downloads View citations (41)

1986

  1. An Empirical Examination of Municipal Financial Policy
    A chapter in Studies in State and Local Public Finance, 1986, pp 53-82 Downloads View citations (4)
    See also Working Paper (1985)

1983

  1. A General Equilibrium Model of Taxation with Endogenous Financial Behavior
    A chapter in Behavioral Simulation Methods in Tax Policy Analysis, 1983, pp 427-458 Downloads View citations (10)
    See also Working Paper (1981)
  2. Inflation and the Excess Taxation of Capital Gains on Corporate Stock
    A chapter in Inflation, Tax Rules, and Capital Formation, 1983, pp 101-115 Downloads View citations (5)
    See also Working Paper (1978)
 
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