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Details about David Joulfaian

E-mail:
Phone:202-622-0234
Postal address:US Department of the Treasury Office of Tax Policy 1500 Pennsylvania Avenue, NW Washington, DC 20220
Workplace:Department of the Treasury, Government of the United States, (more information at EDIRC)

Access statistics for papers by David Joulfaian.

Last updated 2017-04-05. Update your information in the RePEc Author Service.

Short-id: pjo3


Jump to Journal Articles Chapters

Working Papers

2016

  1. Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads
    See also Journal Article in National Tax Journal (2016)
  2. Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 "Voluntary" Estate Tax Regime
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads
    See also Journal Article in American Economic Review (2016)

2006

  1. Income Mobility: The Recent American Experience
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (4)
  2. Inheritance and Saving
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (9)

2005

  1. Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (26)
    See also Journal Article in Journal of Public Economics (2005)
  2. Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes
    Public Economics, University Library of Munich, Germany Downloads

2003

  1. Errors in Variables and Estimated Price Elasticities for Charitable Giving
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (1)

2000

  1. Estate Taxes and Charitable Bequests by the Wealthy
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (20)
    See also Journal Article in National Tax Journal (2000)

1993

  1. Entrepreneurial Decisions and Liquidity Constraints
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (112)
    Also in Working Papers, Princeton University, Department of Economics, Industrial Relations Section. (1992) Downloads View citations (3)
    Working Papers, Princeton, Department of Economics - Financial Research Center (1992) View citations (3)

    See also Journal Article in RAND Journal of Economics (1994)
  2. Sticking It Out: Entrepreneurial Survival and Liquidity Constraints
    Working Papers, Princeton University, Department of Economics, Industrial Relations Section. Downloads View citations (3)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1993) Downloads View citations (2)

    See also Journal Article in Journal of Political Economy (1994)

1992

  1. Inheritance and Labor Supply
    Working Papers, Pennsylvania State - Department of Economics View citations (15)
    See also Journal Article in Journal of Human Resources (1994)
  2. Intergenerational Earnings Mobility Among The Wealthy
    Working Papers, Pennsylvania State - Department of Economics
  3. The Carnegie Conjecture: Some Empirical Evidence
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (72)
    Also in Working Papers, Princeton University, Department of Economics, Industrial Relations Section. (1992) Downloads View citations (2)

    See also Journal Article in The Quarterly Journal of Economics (1993)

Journal Articles

2016

  1. Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence From 2010
    National Tax Journal, 2016, 69, (4), 981-1002 Downloads
    See also Working Paper (2016)
  2. Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 "Voluntary" Estate Tax Regime
    American Economic Review, 2016, 106, (5), 662-67 Downloads
    See also Working Paper (2016)

2014

  1. To own or not to own your life insurance policy?
    Journal of Public Economics, 2014, 118, (C), 120-127 Downloads

2011

  1. Income Versus Consumption Tax Baselines for Tax Expenditures
    National Tax Journal, 2011, 64, (2), 491-510 Downloads View citations (1)
    See also Chapter (2008)

2009

  1. Bribes and Business Tax Evasion
    European Journal of Comparative Economics, 2009, 6, (2), 227-244 Downloads View citations (8)

2006

  1. The Behavioral Response of Wealth Accumulation to Estate Taxation: Time Series Evidence
    National Tax Journal, 2006, 59, (2), 253-68 Downloads View citations (7)

2005

  1. Choosing between gifts and bequests: How taxes affect the timing of wealth transfers
    Journal of Public Economics, 2005, 89, (11-12), 2069-2091 Downloads View citations (28)
    See also Working Paper (2005)

2004

  1. Errors–in–Variables and Estimated Income and Price Elasticities of Charitable Giving
    National Tax Journal, 2004, 57, (1), 25-43 Downloads
  2. Estate and Gift Tax Incentives and Inter Vivos Giving
    National Tax Journal, 2004, 57, (2), 429-44 Downloads View citations (28)
  3. Gift taxes and lifetime transfers: time series evidence
    Journal of Public Economics, 2004, 88, (9-10), 1917-1929 Downloads View citations (28)

2001

  1. Bequest taxes and capital gains realizations
    Journal of Public Economics, 2001, 81, (2), 213-229 Downloads View citations (15)
  2. Choosing Between an Income Tax and a Wealth Transfer Tax
    National Tax Journal, 2001, 54, (3), 629-43 Downloads View citations (4)
  3. Who Takes Advantage of Tax-Deferred Savings Programs? Evidence From Federal Income Tax Data
    National Tax Journal, 2001, 54, (3), 669-88 Downloads View citations (8)

2000

  1. A Quarter Century of Estate Tax Reforms
    National Tax Journal, 2000, 53, (3), 343-60 Downloads
  2. Corporate Income Tax Evasion and Managerial Preferences
    The Review of Economics and Statistics, 2000, 82, (4), 698-701 Downloads View citations (16)
  3. Estate Taxes and Charitable Bequests by the Wealthy
    National Tax Journal, 2000, 53, (3), 743-64 Downloads View citations (22)
    See also Working Paper (2000)
  4. Taxing Wealth Transfers and Its Behavioral Consequences
    National Tax Journal, 2000, 53, (4), 933-58 Downloads View citations (3)

1998

  1. Differential Taxation and TaxEvasion by Small Business
    National Tax Journal, 1998, 51, (4), 676-87 Downloads View citations (19)

1996

  1. Charitable contributions and intergenerational transfers
    Journal of Public Economics, 1996, 59, (1), 55-68 Downloads View citations (41)
  2. Tax Evasion in the Presence of Negative Income Tax Rates
    National Tax Journal, 1996, 49, (4), 553-70 Downloads View citations (25)

1994

  1. Entrepreneurial Decisions and Liquidity Constraints
    RAND Journal of Economics, 1994, 25, (2), 334-347 Downloads View citations (358)
    See also Working Paper (1993)
  2. Inheritance and Labor Supply
    Journal of Human Resources, 1994, 29, (4) Downloads View citations (71)
    See also Working Paper (1992)
  3. Sticking It Out: Entrepreneurial Survival and Liquidity Constraints
    Journal of Political Economy, 1994, 102, (1), 53-75 Downloads View citations (482)
    See also Working Paper (1993)

1993

  1. The Carnegie Conjecture: Some Empirical Evidence
    The Quarterly Journal of Economics, 1993, 108, (2), 413-435 Downloads View citations (143)
    See also Working Paper (1992)

1992

  1. Sales Taxes, Investment, and the Tax Reform Act of 1986
    National Tax Journal, 1992, 45, (1), 89-105 Downloads

1991

  1. Charitable Bequests and Estate Taxes
    National Tax Journal, 1991, 44, (2), 169-80 Downloads View citations (18)
  2. Federal govemment expenditures and revenues in the early years of the American republic: Evidence from 1792 to 1860
    Journal of Macroeconomics, 1991, 13, (1), 133-155 Downloads View citations (22)
  3. Incentives and Political Contributions
    Public Choice, 1991, 69, (3), 351-55 View citations (3)
  4. Public Sector Employment, Competition, and Government Size
    Public Finance = Finances publiques, 1991, 46, (2), 222-35 View citations (1)
  5. The relationship between on-budget and off-budget government
    Economics Letters, 1991, 35, (3), 307-310 Downloads View citations (6)

1990

  1. The Intertemporal Relationship between State and Local Government Revenues and Expenditures: Evidence from OECD Countries
    Public Finance = Finances publiques, 1990, 45, (1), 109-17 View citations (13)

1989

  1. The determinants of off-budget activity of state and local governments
    Public Choice, 1989, 63, (2), 113-123 Downloads View citations (9)

Chapters

2008

  1. Income versus Consumption Tax Baselines for Tax Expenditures
    A chapter in Economic Analysis of Tax Expenditures, 2008
    See also Journal Article in National Tax Journal (2011)
 
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