Details about Jane G. Gravelle

Access statistics for papers by Jane G. Gravelle.

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Short-id: pgr185

Working Papers

2001

1. Who Bears the Burden of the Corporate Tax in The Open Economy?
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (16)

1989

2. Corporate Taxation and the Efficiency Gains of the 1986 Tax Reform Act
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
   See also Journal Article Corporate Taxation and the Efficiency Gains of the 1986 Tax Reform Act, Economic Theory, Springer (1995) View citations (7) (1995)
3. Non-Neutral Taxation and the Efficiency Gains of the 1986 Tax Reform Act - - A New Look
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)

1988

4. Does the Harberger Model Greatly Understate the Excess Burden of the Corporate Tax? - Another Model Says Yes
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (11)

1987

5. The Incidence and Efficiency Costs of Corporate Taxation when Corporate and Noncorporate Firms Produce the Same Good
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (20)
   See also Journal Article The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Good, Journal of Political Economy, University of Chicago Press (1989) View citations (73) (1989)

Journal Articles

2023

1. Michael Keen and Joel Slemrod: review of Rebellion, rascals, and revenues: tax follies and wisdom through the ages
   Business Economics, 2023, 58, (1), 69-70
2. When Estimated Economic Effects Fail the Sniff Test: Tax Examples
   National Tax Journal, 2023, 76, (3), 621 - 645

2020

3. Sharing the Wealth: How to Tax the Rich
   National Tax Journal, 2020, 73, (4), 951-968 View citations (1)

2016

4. The Affordable Care Act, Labor Supply, and Social Welfare
   National Tax Journal, 2016, 69, (4), 863-882 View citations (2)

2015

5. DYNAMIC SCORING
   Journal of Policy Analysis and Management, 2015, 34, (4), 970-977 View citations (4)
6. DYNAMIC SCORING: COUNTERPOINT
   Journal of Policy Analysis and Management, 2015, 34, (4), 979-981 View citations (4)

2011

7. Reducing Depreciation Allowances to Finance a Lower Corporate Tax Rate
   National Tax Journal, 2011, 64, (4), 1039-53 View citations (8)

2009

8. Tax Havens: International Tax Avoidance and Evasion
   National Tax Journal, 2009, 62, (4), 727-53 View citations (65)

2007

9. How Federal Policymakers Account for the Concerns of State and Local Governments in the Formulation of Federal Tax Policy
   National Tax Journal, 2007, 60, (3), 631-48

2006

10. Does the Open Economy Assumption Really Mean That Labor Bears the Burden of a Capital Income Tax?
    The B.E. Journal of Economic Analysis & Policy, 2006, 6, (1), 44 View citations (74)
11. Horizontal Equity and Family Tax Treatment: The Orphan Child of Tax Policy
    National Tax Journal, 2006, 59, (3), 631-49 View citations (4)

2005

12. The 2004 Corporate Tax Revisions as a Spaghetti Western: Good, Bad, and Ugly
    National Tax Journal, 2005, 58, (3), 347-65

2004

13. Issues in International Tax Policy*
    National Tax Journal, 2004, 57, (3), 773-77 View citations (1)
14. The Corporate Tax: Where Has It Been and Where Is It Going?*
    National Tax Journal, 2004, 57, (4), 903-23 View citations (13)

2003

15. Effects of Dividend Relief on Economic Growth, the Stock Market, and Corporate Tax Preferences
    National Tax Journal, 2003, 56, (3), 653-72 View citations (6)

2001

16. Whither Tax Depreciation?
    National Tax Journal, 2001, 54, (3), 513-26 View citations (5)

1998

17. Burning Issues in the Tobacco Settlement Payments: An Economic Perspective
    National Tax Journal, 1998, 51, (3), 437-51

1997

18. Dynamic Tax Models: Why They Do the Things They Do
    National Tax Journal, 1997, 50, (3), 657-82 View citations (37)
19. Taxing Ourselves: A Citizen's Guide to the Great Debate Over Tax Reform
    National Tax Journal, 1997, 50, (4), 827-30

1995

20. Behavioral Feedback Effects and the Revenue-Estimating Process
    National Tax Journal, 1995, 48, (3), 463-77 View citations (2)
21. Corporate Taxation and the Efficiency Gains of the 1986 Tax Reform Act
    Economic Theory, 1995, 6, (1), 51-81 View citations (7)
    See also Working Paper Corporate Taxation and the Efficiency Gains of the 1986 Tax Reform Act, NBER Working Papers (1989) View citations (3) (1989)
22. The Corporate Income Tax: Economic Issues and Policy Options
    National Tax Journal, 1995, 48, (2), 267-77 View citations (1)

1993

23. Corporate Tax Incidence and Inefficiency When Corporate and Noncorporate Goods Are Close Substitutes
    Economic Inquiry, 1993, 31, (4), 501-16 View citations (19)
24. Estimating Long-Run Revenue Effects of Tax Law Changes
    Eastern Economic Journal, 1993, 19, (4), 481-494 View citations (2)
25. What Can Private Investment Incentives Accomplish? The Case of the Investment Tax Credit
    National Tax Journal, 1993, 46, (3), 275-90 View citations (2)

1992

26. Equity Effects of the Tax Reform Act of 1986
    Journal of Economic Perspectives, 1992, 6, (1), 27-44 View citations (5)
27. Tax Neutrality and the Tax Treatment of Purchased Intangibles
    National Tax Journal, 1992, 45, (1), 77-88 View citations (1)

1991

28. Do Individual Retirement Accounts Increase Savings?
    Journal of Economic Perspectives, 1991, 5, (2), 133-148 View citations (37)
29. Income, Consumption, and Wage Taxation in a Life-Cycle Model: Separating Efficiency from Redistribution
    American Economic Review, 1991, 81, (4), 985-95 View citations (18)

1989

30. Differential Taxation of Capital Income: Another Look at the 1986 Tax Reform Act
    National Tax Journal, 1989, 42, (4), 441-63 View citations (13)
31. Financing Long-Term Health Care for the Elderly
    National Tax Journal, 1989, 42, (3), 219-32
32. The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Good
    Journal of Political Economy, 1989, 97, (4), 749-80 View citations (73)
    See also Working Paper The Incidence and Efficiency Costs of Corporate Taxation when Corporate and Noncorporate Firms Produce the Same Good, NBER Working Papers (1987) View citations (20) (1987)

1988

33. Discussion of 'U.S. Taxes and Trade Performance'
    National Tax Journal, 1988, 41, (3), 341-42

1985

34. Capital stocks and investment flows in the U.S. economy: The effects of economic pricing in the electric and gas utilities
    Resources and Energy, 1985, 7, (1), 133-140
35. Effective Federal Tax Rates on Income from New Investments in Oil and Gas Extraction
    The Energy Journal, 1985, Volume 6, (Special Issue)
    Also in The Energy Journal, 1985, 6, (1_suppl), 145-153 (1985)

1984

36. Tax Progressivity and the Design of Tax Incentives for Investment
    Public Finance Review, 1984, 12, (3), 251-289 View citations (2)

Books

1994

1. The Economic Effects of Taxing Capital Income, vol 1
   MIT Press Books, The MIT Press View citations (93)

Chapters

2010

1. Economic Effects of Investment Subsidies
   Chapter 3 in Tax Reform in Open Economies, 2010