Details about Joel Slemrod

Homepage:	http://www.otpr.org
Workplace:	Economics Department, University of Michigan, (more information at EDIRC) Department of Business Economics and Public Policy, Ross School of Business, University of Michigan, (more information at EDIRC)

Access statistics for papers by Joel Slemrod.

Last updated 2024-09-05. Update your information in the RePEc Author Service.

Short-id: psl10

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Working Papers

2023

1. Corporate Tax Disclosure
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
2. Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate
   NBER Working Papers, National Bureau of Economic Research, Inc
3. Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property
   NBER Working Papers, National Bureau of Economic Research, Inc
   Also in CESifo Working Paper Series, CESifo (2021) View citations (2)
   See also Journal Article Tax losses and ex-ante offshore transfer of intellectual property, Journal of Public Economics, Elsevier (2023) (2023)
4. The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
   See also Chapter The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households, NBER Chapters, National Bureau of Economic Research, Inc (2023) View citations (1) (2023)
   Journal Article The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households, Tax Policy and the Economy, University of Chicago Press (2024) (2024)
5. Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns
   NBER Working Papers, National Bureau of Economic Research, Inc

2022

6. Public disclosure of tax information. Compliance tool or social network?
   Discussion Papers, Statistics Norway, Research Department View citations (4)
   See also Journal Article Public disclosure of tax information: Compliance tool or social network?, Journal of Public Economics, Elsevier (2022) View citations (1) (2022)
7. Tax Knowledge and Tax Manipulation: A Unifying Model
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
   See also Journal Article Tax Knowledge and Tax Manipulation: A Unifying Model, Journal of Political Economy Microeconomics, University of Chicago Press (2024) (2024)

2021

8. Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process
   NBER Working Papers, National Bureau of Economic Research, Inc

2020

9. How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan
   CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (5)
   Also in CESifo Working Paper Series, CESifo (2020) View citations (5)
   See also Journal Article How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan, The Review of Economics and Statistics, MIT Press (2022) (2022)
10. Taxing Our Wealth
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2020) View citations (2)
    CESifo Working Paper Series, CESifo (2020) View citations (2)
    See also Journal Article Taxing Our Wealth, Journal of Economic Perspectives, American Economic Association (2021) View citations (33) (2021)
11. Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts
    LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (21)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2018) View citations (16)
    See also Journal Article Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts, American Economic Journal: Economic Policy, American Economic Association (2020) View citations (29) (2020)

2019

12. Missing Miles: Evasion Responses to Car Taxes
    Working Papers, VATT Institute for Economic Research View citations (4)
    Also in Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE (2017) View citations (4)
    See also Journal Article Missing miles: Evasion responses to car taxes, Journal of Public Economics, Elsevier (2020) View citations (6) (2020)
13. Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan
    CESifo Working Paper Series, CESifo View citations (11)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2019) View citations (12)
14. Taxation and the Superrich
    CESifo Working Paper Series, CESifo View citations (9)
    Also in ECON - Working Papers, Department of Economics - University of Zurich (2019) View citations (9)
    NBER Working Papers, National Bureau of Economic Research, Inc (2019) View citations (11)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2019) View citations (9)
    See also Journal Article Taxation and the Superrich, Annual Review of Economics, Annual Reviews (2020) View citations (17) (2020)

2018

15. Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (33)
16. Public Tax-Return Disclosure
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (39)
    See also Journal Article Public tax-return disclosure, Journal of Accounting and Economics, Elsevier (2018) View citations (37) (2018)
17. Tax Compliance and Enforcement
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (35)
    See also Journal Article Tax Compliance and Enforcement, Journal of Economic Literature, American Economic Association (2019) View citations (186) (2019)
18. Tax Reform Made Me Do It!
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    See also Journal Article Tax Reform Made Me Do It!, Tax Policy and the Economy, University of Chicago Press (2019) View citations (10) (2019)
    Chapter Tax Reform Made Me Do It!, NBER Chapters, National Bureau of Economic Research, Inc (2018) View citations (4) (2018)

2017

19. A characteristics approach to optimal taxation: line drawing and tax-driven product innovation
    LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (4)
    See also Journal Article A Characteristics Approach to Optimal Taxation: Line Drawing and Tax‐Driven Product Innovation, Scandinavian Journal of Economics, Wiley Blackwell (2017) View citations (4) (2017)
20. Does credit-card information reporting improve small-business tax compliance?
    LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (52)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2015) View citations (16)
    See also Journal Article Does credit-card information reporting improve small-business tax compliance?, Journal of Public Economics, Elsevier (2017) View citations (59) (2017)
21. Optimal Tax Administration
    IMF Working Papers, International Monetary Fund View citations (68)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2016) View citations (2)
    See also Journal Article Optimal tax administration, Journal of Public Economics, Elsevier (2017) View citations (57) (2017)

2016

22. Distributional Implications of Joint Tax Evasion
    CESifo Working Paper Series, CESifo View citations (5)
    See also Journal Article Distributional Implications of Joint Tax Evasion, The Economic Journal, Royal Economic Society (2019) View citations (12) (2019)
23. Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (13)

2015

24. Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration
    Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.) View citations (28)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2015) View citations (36)
25. Tax administration and tax systems
    Working Papers, Institut d'Economia de Barcelona (IEB)
26. Taxpayer search for information: implications for rational attention
    LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (43)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2013) View citations (9)
    See also Journal Article Taxpayer Search for Information: Implications for Rational Attention, American Economic Journal: Economic Policy, American Economic Association (2015) View citations (52) (2015)

2014

27. Taxes on the internet. Deterrence effects of public disclosure
    Discussion Papers, Statistics Norway, Research Department View citations (16)
    Also in CESifo Working Paper Series, CESifo (2013) View citations (3)
    See also Journal Article Taxes on the Internet: Deterrence Effects of Public Disclosure, American Economic Journal: Economic Policy, American Economic Association (2015) View citations (63) (2015)

2013

28. 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 View citations (24)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2013) View citations (22)
    See also Journal Article Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes, American Economic Journal: Economic Policy, American Economic Association (2016) View citations (71) (2016)

2012

29. The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (27)
    Also in Working Papers, Oxford University Centre for Business Taxation (2012) View citations (28)

2011

30. 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 Working Paper Series, European Central Bank (2011)
    Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.) (2010) View citations (12)
    BCL working papers, Central Bank of Luxembourg (2011)
    NBER Working Papers, National Bureau of Economic Research, Inc (2010) View citations (7)
    See also Journal Article 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, American Economic Association (2012) View citations (62) (2012)

2010

31. Car Notches: Strategic Automaker Responses to Fuel Economy Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (8)
    See also Journal Article Car notches: Strategic automaker responses to fuel economy policy, Journal of Public Economics, Elsevier (2012) View citations (103) (2012)
32. Optimal observability in a linear income tax
    Discussion Paper Series of the Max Planck Institute for Research on Collective Goods, Max Planck Institute for Research on Collective Goods View citations (7)
    See also Journal Article Optimal observability in a linear income tax, Economics Letters, Elsevier (2010) View citations (7) (2010)

2009

33. Did the 2008 Tax Rebates Stimulate Spending?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (158)
    See also Journal Article Did the 2008 Tax Rebates Stimulate Spending?, American Economic Review, American Economic Association (2009) View citations (157) (2009)
34. Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (13)
    Also in Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.) (2009) View citations (16)
    See also Chapter Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications, NBER Chapters, National Bureau of Economic Research, Inc (2010) View citations (90) (2010)
35. Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics
    CESifo Working Paper Series, CESifo
    See also Journal Article Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2010) View citations (10) (2010)
36. Playing With Fire: Cigarettes, Taxes and Competition From the Internet
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    Also in Discussion Papers, Stanford Institute for Economic Policy Research (2007) View citations (9)
    See also Journal Article Playing with Fire: Cigarettes, Taxes, and Competition from the Internet, American Economic Journal: Economic Policy, American Economic Association (2010) View citations (48) (2010)
37. The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (101)
    See also Journal Article The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review, Journal of Economic Literature, American Economic Association (2012) View citations (868) (2012)

2007

38. 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 View citations (10)

2006

39. Tax Competition With Parasitic Tax Havens
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (26)
    See also Journal Article Tax competition with parasitic tax havens, Journal of Public Economics, Elsevier (2009) View citations (146) (2009)
40. Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
    See also Journal Article Tax law changes, income-shifting and measured wage inequality: Evidence from India, Journal of Public Economics, Elsevier (2008) View citations (27) (2008)
41. The Economics of Earnings Manipulation and Managerial Compensation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Journal Article The economics of earnings manipulation and managerial compensation, RAND Journal of Economics, RAND Corporation (2007) View citations (47) (2007)
42. Trust and Trustworthiness in an Economy with Heterogeneous Individuals
    CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague

2005

43. Denial of Death and Economic Behavior
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (40)
    See also Journal Article Denial of Death and Economic Behavior, The B.E. Journal of Theoretical Economics, De Gruyter (2005) View citations (42) (2005)
44. Estimating Tax Noncompliance with Evidence from Unaudited
    Working Papers, Ben-Gurion University of the Negev, Department of Economics View citations (2)
45. The Economics of Workaholism: We Should Not Have Worked on This Paper
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
    Also in IZA Discussion Papers, Institute of Labor Economics (IZA) (2005) View citations (6)
    See also Journal Article The Economics of Workaholism: We Should Not Have Worked on This Paper, The B.E. Journal of Economic Analysis & Policy, De Gruyter (2008) View citations (27) (2008)

2004

46. Corporate Tax Evasion with Agency Costs
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    See also Journal Article Corporate tax evasion with agency costs, Journal of Public Economics, Elsevier (2005) View citations (167) (2005)
47. Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (102)
    Also in Department of Economics Working Papers, Department of Economics, Williams College (2004) View citations (102)
48. The Economics of Corporate Tax Selfishness
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (133)
    See also Journal Article The Economics of Corporate Tax Selfishness, National Tax Journal, National Tax Association (2004) View citations (132) (2004)

2003

49. A New Summary Measure of the Effective Tax Rate on Investment
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (41)
50. Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (14)
    Also in Department of Economics Working Papers, Department of Economics, Williams College (2003) View citations (13)
    See also Journal Article Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time, American Economic Review, American Economic Association (2003) View citations (13) (2003)
51. Do We Now Collect Any Revenue From Taxing Capital Income?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
    See also Journal Article Do we now collect any revenue from taxing capital income?, Journal of Public Economics, Elsevier (2004) View citations (42) (2004)

2002

52. Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (12)
    See also Chapter Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys, NBER Chapters, National Bureau of Economic Research, Inc (2003) View citations (44) (2003)
53. Do Trust and Trustworthiness Pay Off?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (20)
    See also Journal Article Do Trust and Trustworthiness Pay Off?, Journal of Human Resources, University of Wisconsin Press (2005) View citations (26) (2005)
54. Issues in Colombian Tax Administration
    Informes de Investigación, Fedesarrollo
55. Trust in Public Finance
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (33)
56. Why World Redistribution Fails
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)

2001

57. Consumer Response to Tax Rebates
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (27)
    See also Journal Article Consumer Response to Tax Rebates, American Economic Review, American Economic Association (2003) View citations (172) (2003)
58. Death Watch for the Estate Tax?
    MPRA Paper, University Library of Munich, Germany View citations (4)
59. Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (18)
    See also Journal Article Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity, The Review of Economics and Statistics, MIT Press (2003) View citations (42) (2003)
60. 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 View citations (62)
    See also Journal Article Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects, National Tax Journal, National Tax Association (2001) View citations (63) (2001)
61. Rethinking the Estate and Gift Tax: Overview
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (58)
62. Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota
    Natural Field Experiments, The Field Experiments Website View citations (407)
    See also Journal Article Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota, Journal of Public Economics, Elsevier (2001) View citations (386) (2001)

2000

63. Does Growing Inequality Reduce Tax Progressivity? Should It?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (16)
64. Tax Avoidance, Evasion, and Administration
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (64)
    See also Chapter Tax avoidance, evasion, and administration, Handbook of Public Economics, Elsevier (2002) View citations (524) (2002)
65. The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (55)
66. The Optimal Elasticity of Taxable Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (21)
    See also Journal Article The optimal elasticity of taxable income, Journal of Public Economics, Elsevier (2002) View citations (165) (2002)

1998

67. A General Model of the Behavioral Response to Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (19)
    See also Journal Article A General Model of the Behavioral Response to Taxation, International Tax and Public Finance, Springer (2001) View citations (142) (2001)
68. Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (72)
69. Did Steve Forbes Scare the Municipal Bond Market?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    See also Journal Article Did Steve Forbes scare the US municipal bond market?, Journal of Public Economics, Elsevier (1999) View citations (30) (1999)
70. The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (8)
71. The Economics of Taxing the Rich
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)

1995

72. High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (12)
    See also Chapter High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response, NBER Chapters, National Bureau of Economic Research, Inc (1996) View citations (74) (1996)
73. The Costs of Taxation and the Marginal Cost of Funds
    IMF Working Papers, International Monetary Fund View citations (10)

1994

74. Free-Trade Taxation and Protectionist Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    See also Journal Article Free trade taxation and protectionist taxation, International Tax and Public Finance, Springer (1995) View citations (12) (1995)
75. The Effect of Taxes on Investment and Income Shifting to Puerto Rico
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    See also Journal Article The Effect Of Taxes On Investment And Income Shifting To Puerto Rico, The Review of Economics and Statistics, MIT Press (1998) View citations (118) (1998)
76. The Seesaw Principle in International Tax Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
    See also Journal Article The seesaw principle in international tax policy, Journal of Public Economics, Elsevier (1997) View citations (20) (1997)

1993

77. Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (72)
    See also Journal Article Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding, American Economic Review, American Economic Association (1995) View citations (209) (1995)

1992

78. Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Journal Article Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data, American Economic Review, American Economic Association (1993) View citations (6) (1993)
79. Do Taxes Matter? Lessons From the 1980s
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (44)
    See also Journal Article Do Taxes Matter? Lessons from the 1980's, American Economic Review, American Economic Association (1992) View citations (45) (1992)
80. Taxation and Inequality: A Time-Exposure Perspective
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (31)
    See also Chapter Taxation and Inequality: A Time-Exposure Perspective, NBER Chapters, National Bureau of Economic Research, Inc (1992) View citations (31) (1992)

1991

81. Income Shifting in U.S. Multinational Corporations
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (13)
    Also in Working Papers, Research Seminar in International Economics, University of Michigan (1991) View citations (3)
    See also Chapter Income Shifting in U.S. Multinational Corporations, NBER Chapters, National Bureau of Economic Research, Inc (1993) View citations (53) (1993)
82. Tax ImplementationIssues in the Transition from a Planned Economy
    Working Papers, Pennsylvania State - Department of Economics View citations (2)
    See also Journal Article Tax Implementation Issues in the Transition from a Planned Economy, Public Finance = Finances publiques (1992) (1992)
83. The Optimal Two-Bracket Linear Income Tax
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (8)
    See also Journal Article The optimal two-bracket linear income tax, Journal of Public Economics, Elsevier (1994) View citations (67) (1994)

1990

84. 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)
    See also Journal Article A North-South Model of Taxation and Capital Flows, Public Finance = Finances publiques (1993) View citations (2) (1993)
85. 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 (8)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1990) View citations (7)
86. Tax sensitivity of foreign direct investment: an empirical assessment
    Policy Research Working Paper Series, The World Bank View citations (5)
87. Taxes, Tariffs, and Globale Corporation
    Working Papers, Research Seminar in International Economics, University of Michigan
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1990)
    See also Journal Article Taxes, tariffs, and the global corporation, Journal of Public Economics, Elsevier (1993) View citations (8) (1993)
88. The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (17)
89. The use of panel data in the analysis of the behavioral response to taxation
    Working Papers, Center for Economic and Policy Studies View citations (3)

1989

90. Optimal Taxation and Optimal Tax Systems
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (9)
    See also Journal Article Optimal Taxation and Optimal Tax Systems, Journal of Economic Perspectives, American Economic Association (1990) View citations (176) (1990)
91. 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 (13)
92. 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 View citations (13)
    See also Chapter Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison, NBER Chapters, National Bureau of Economic Research, Inc (1990) View citations (70) (1990)

1988

93. Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
    See also Journal Article Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions, The Review of Economics and Statistics, MIT Press (1989) View citations (32) (1989)
94. Fear of Nuclear War and Intercountry Differences in the Rate of Saving
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    See also Journal Article Fear of Nuclear War and Intercountry Differences in the Rate of Saving, Economic Inquiry, Western Economic Association International (1990) View citations (9) (1990)
95. Randomness in Tax Enforcement
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    See also Journal Article Randomness in tax enforcement, Journal of Public Economics, Elsevier (1989) View citations (46) (1989)
96. The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Journal Article The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns, American Economic Review, American Economic Association (1989) View citations (28) (1989)

1987

97. 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 View citations (8)
98. Welfare Dominance: An Application to Commodity Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article Welfare Dominance: An Application to Commodity Taxation, American Economic Review, American Economic Association (1991) View citations (76) (1991)

1985

99. An Empirical Examination of Municipal Financial Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
    See also Chapter An Empirical Examination of Municipal Financial Policy, NBER Chapters, National Bureau of Economic Research, Inc (1986) View citations (9) (1986)
100. The Impact of Tax Reform on Households
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
101. The Optimal Size of a Tax Collection Agency
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
102. The Return to Tax Simplification: An Econometric Analysis
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
     See also Journal Article The Return To Tax Simplification: an Econometric Analysis, Public Finance Review (1989) View citations (30) (1989)

1984

103. 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 View citations (4)
104. The Compliance Cost of the U.S. Individual Income Tax System
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (58)

1983

105. A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (19)
     See also Journal Article A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures, Journal of Finance, American Finance Association (1983) View citations (20) (1983)

1982

106. On Choosing a Flat-Rate Income Tax Schedule
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
107. Post-War Capital Accumulation and the Threat of Nuclear War
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
108. Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
109. Taxes and the User Cost of Capital for Owner-Occupied Housing
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (18)
     See also Journal Article Taxes and the User Cost of Capital for Owner‐Occupied Housing, Real Estate Economics, American Real Estate and Urban Economics Association (1982) View citations (50) (1982)

1981

110. A General Equilibrium Model of Taxation with Endogenous Financial Behavior
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
     See also Chapter A General Equilibrium Model of Taxation with Endogenous Financial Behavior, NBER Chapters, National Bureau of Economic Research, Inc (1983) View citations (19) (1983)
111. 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 View citations (5)
     See also Journal Article The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains, The Quarterly Journal of Economics, President and Fellows of Harvard College (1980) View citations (78) (1980)

1980

112. Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (29)
     See also Journal Article Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax, Journal of Political Economy, University of Chicago Press (1980) View citations (33) (1980)

1978

113. Inflation and the Excess Taxation of Capital Gains on Corporate Stock
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (11)
     See also Chapter Inflation and the Excess Taxation of Capital Gains on Corporate Stock, NBER Chapters, National Bureau of Economic Research, Inc (1983) View citations (5) (1983)
114. The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (12)

Journal Articles

2024

1. Gender tax difference in the U.S. income tax
   International Tax and Public Finance, 2024, 31, (3), 808-840
2. Tax Knowledge and Tax Manipulation: A Unifying Model
   Journal of Political Economy Microeconomics, 2024, 2, (2), 298 - 334
   See also Working Paper Tax Knowledge and Tax Manipulation: A Unifying Model, NBER Working Papers (2022) View citations (4) (2022)
3. The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households
   Tax Policy and the Economy, 2024, 38, (1), 61 - 99
   See also Chapter The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households, NBER Chapters, 2023, 61-99 (2023) View citations (1) (2023)
   Working Paper The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households, NBER Working Papers (2023) View citations (1) (2023)
4. What taxpayers, governments and tax economists do – and what they should do
   Fiscal Studies, 2024, 45, (1), 7-19

2023

5. Are capital gains the Achilles’ heel of taxing the rich?
   Oxford Review of Economic Policy, 2023, 39, (3), 592-603 View citations (1)
6. Gifts to government
   International Tax and Public Finance, 2023, 30, (2), 453-492
7. Tax losses and ex-ante offshore transfer of intellectual property
   Journal of Public Economics, 2023, 226, (C)
   See also Working Paper Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property, NBER Working Papers (2023) (2023)
8. Taxing the rich (more)
   Oxford Review of Economic Policy, 2023, 39, (3), 399-405
9. Three Decades of Tax Analysis, 1992–2022
   National Tax Journal, 2023, 76, (4), 899 - 908

2022

10. Group Equity and Implicit Discrimination in Tax Systems
    National Tax Journal, 2022, 75, (1), 201 - 224 View citations (2)
11. How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan
    The Review of Economics and Statistics, 2022, 104, (1), 116-132
    See also Working Paper How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan, CEPR Discussion Papers (2020) View citations (5) (2020)
12. Incentive effects of the IRS’ passport certification and revocation process
    Journal of Public Economics, 2022, 208, (C) View citations (1)
13. Public disclosure of tax information: Compliance tool or social network?
    Journal of Public Economics, 2022, 212, (C) View citations (1)
    See also Working Paper Public disclosure of tax information. Compliance tool or social network?, Discussion Papers (2022) View citations (4) (2022)
14. The VAT at 100: A Retrospective Survey and Agenda for Future Research
    Public Finance Review, 2022, 50, (1), 4-32 View citations (2)
15. Who Sells During a Crash? Evidence from Tax Return Data on Daily Sales of Stock
    The Economic Journal, 2022, 132, (641), 299-325

2021

16. Optimal tax systems with endogenous behavioral biases
    Journal of Public Economics, 2021, 197, (C) View citations (7)
17. Taxing Our Wealth
    Journal of Economic Perspectives, 2021, 35, (1), 207-30 View citations (33)
    See also Working Paper Taxing Our Wealth, NBER Working Papers (2020) View citations (2) (2020)

2020

18. Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms
    Journal of Public Economics, 2020, 190, (C) View citations (19)
19. Missing miles: Evasion responses to car taxes
    Journal of Public Economics, 2020, 181, (C) View citations (6)
    See also Working Paper Missing Miles: Evasion Responses to Car Taxes, Working Papers (2019) View citations (4) (2019)
20. Taxation and the Superrich
    Annual Review of Economics, 2020, 12, (1), 189-211 View citations (17)
    See also Working Paper Taxation and the Superrich, CESifo Working Paper Series (2019) View citations (9) (2019)
21. Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts
    American Economic Journal: Economic Policy, 2020, 12, (3), 312-46 View citations (29)
    See also Working Paper Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts, LSE Research Online Documents on Economics (2020) View citations (21) (2020)

2019

22. Distributional Implications of Joint Tax Evasion
    The Economic Journal, 2019, 129, (620), 1894-1923 View citations (12)
    See also Working Paper Distributional Implications of Joint Tax Evasion, CESifo Working Paper Series (2016) View citations (5) (2016)
23. Tax Compliance and Enforcement
    Journal of Economic Literature, 2019, 57, (4), 904-54 View citations (186)
    See also Working Paper Tax Compliance and Enforcement, NBER Working Papers (2018) View citations (35) (2018)
24. Tax Reform Made Me Do It!
    Tax Policy and the Economy, 2019, 33, (1), 33 - 80 View citations (10)
    See also Working Paper Tax Reform Made Me Do It!, NBER Working Papers (2018) View citations (4) (2018)
    Chapter Tax Reform Made Me Do It!, NBER Chapters, 2018 (2018) View citations (4) (2018)

2018

25. Is This Tax Reform, or Just Confusion?
    Journal of Economic Perspectives, 2018, 32, (4), 73-96 View citations (23)
26. Public tax-return disclosure
    Journal of Accounting and Economics, 2018, 66, (1), 142-162 View citations (37)
    See also Working Paper Public Tax-Return Disclosure, NBER Working Papers (2018) View citations (39) (2018)
27. Real Firms in Tax Systems
    FinanzArchiv: Public Finance Analysis, 2018, 74, (1), 131-143

2017

28. A Characteristics Approach to Optimal Taxation: Line Drawing and Tax‐Driven Product Innovation
    Scandinavian Journal of Economics, 2017, 119, (2), 240-267 View citations (4)
    See also Working Paper A characteristics approach to optimal taxation: line drawing and tax-driven product innovation, LSE Research Online Documents on Economics (2017) View citations (4) (2017)
29. Does credit-card information reporting improve small-business tax compliance?
    Journal of Public Economics, 2017, 149, (C), 1-19 View citations (59)
    See also Working Paper Does credit-card information reporting improve small-business tax compliance?, LSE Research Online Documents on Economics (2017) View citations (52) (2017)
30. Optimal tax administration
    Journal of Public Economics, 2017, 152, (C), 133-142 View citations (57)
    See also Working Paper Optimal Tax Administration, IMF Working Papers (2017) View citations (68) (2017)
31. The behavioral response to housing transfer taxes: Evidence from a notched change in D.C. policy
    Journal of Urban Economics, 2017, 100, (C), 137-153 View citations (30)

2016

32. Caveats to the Research Use of Tax-Return Administrative Data
    National Tax Journal, 2016, 69, (4), 1003-1020 View citations (11)
33. Does Evasion Invalidate the Welfare Sufficiency of the ETI?
    The B.E. Journal of Economic Analysis & Policy, 2016, 16, (4), 10 View citations (4)
34. Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes
    American Economic Journal: Economic Policy, 2016, 8, (2), 251-86 View citations (71)
    See also Working Paper Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes, Working Paper Series (2013) View citations (24) (2013)

2015

35. Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition
    National Tax Journal, 2015, 68, (3S), 701-734 View citations (5)
36. Taxes on the Internet: Deterrence Effects of Public Disclosure
    American Economic Journal: Economic Policy, 2015, 7, (1), 36-62 View citations (63)
    See also Working Paper Taxes on the internet. Deterrence effects of public disclosure, Discussion Papers (2014) View citations (16) (2014)
37. Taxpayer Search for Information: Implications for Rational Attention
    American Economic Journal: Economic Policy, 2015, 7, (3), 177-208 View citations (52)
    See also Working Paper Taxpayer search for information: implications for rational attention, LSE Research Online Documents on Economics (2015) View citations (43) (2015)

2014

38. Distinguishing the role of authority “in” and authority “to”
    Journal of Public Economics, 2014, 113, (C), 32-42 View citations (25)
39. Editor's Choice Insights from a Tax-systems Perspective
    CESifo Economic Studies, 2014, 60, (1), 1-31 View citations (6)

2013

40. Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934
    National Tax Journal, 2013, 66, (4), 775-806 View citations (4)
41. The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan
    National Tax Journal, 2013, 66, (3), 571-608 View citations (42)

2012

42. Car notches: Strategic automaker responses to fuel economy policy
    Journal of Public Economics, 2012, 96, (11), 981-999 View citations (103)
    See also Working Paper Car Notches: Strategic Automaker Responses to Fuel Economy Policy, NBER Working Papers (2010) View citations (8) (2010)
43. 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 View citations (62)
    See also Working Paper Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered?, 2011 Meeting Papers (2011) (2011)
44. 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 View citations (174)
45. The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review
    Journal of Economic Literature, 2012, 50, (1), 3-50 View citations (868)
    See also Working Paper The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review, NBER Working Papers (2009) View citations (101) (2009)
46. Understanding multidimensional tax systems
    International Tax and Public Finance, 2012, 19, (2), 237-267 View citations (17)

2011

47. Financial reporting, tax, and real decisions: toward a unifying framework
    International Tax and Public Finance, 2011, 18, (4), 461-494 View citations (20)
48. Introduction to the special issue on The Role of Firms in Tax Systems
    Journal of Public Economics, 2011, 95, (9-10), 1019-1020
49. Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs
    Journal of Public Economics, 2011, 95, (9), 1036-1047 View citations (77)
    Also in Journal of Public Economics, 2011, 95, (9-10), 1036-1047 (2011) View citations (75)

2010

50. Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation
    National Tax Journal, 2010, 63, (4), 843-64 View citations (8)
51. Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics
    FinanzArchiv: Public Finance Analysis, 2010, 66, (1), 15-33 View citations (10)
    See also Working Paper Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics, CESifo Working Paper Series (2009) (2009)
52. Optimal observability in a linear income tax
    Economics Letters, 2010, 108, (2), 105-108 View citations (7)
    See also Working Paper Optimal observability in a linear income tax, Discussion Paper Series of the Max Planck Institute for Research on Collective Goods (2010) View citations (7) (2010)
53. Playing with Fire: Cigarettes, Taxes, and Competition from the Internet
    American Economic Journal: Economic Policy, 2010, 2, (1), 131-54 View citations (48)
    See also Working Paper Playing With Fire: Cigarettes, Taxes and Competition From the Internet, NBER Working Papers (2009) View citations (1) (2009)
54. Taxation and the Financial Sector
    National Tax Journal, 2010, 63, (4), 781-806 View citations (31)
55. The Distribution of Income Tax Noncompliance
    National Tax Journal, 2010, 63, (3), 397-418 View citations (54)
56. 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 View citations (50)

2009

57. Did the 2008 Tax Rebates Stimulate Spending?
    American Economic Review, 2009, 99, (2), 374-79 View citations (157)
    See also Working Paper Did the 2008 Tax Rebates Stimulate Spending?, NBER Working Papers (2009) View citations (158) (2009)
58. Lessons for Tax Policy in the Great Recession
    National Tax Journal, 2009, 62, (3), 387-97 View citations (20)
59. Tax competition with parasitic tax havens
    Journal of Public Economics, 2009, 93, (11-12), 1261-1270 View citations (146)
    See also Working Paper Tax Competition With Parasitic Tax Havens, NBER Working Papers (2006) View citations (26) (2006)
60. 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 View citations (251)

2008

61. Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance
    National Tax Journal, 2008, 61, (2), 251-75 View citations (50)
62. Genes as Tags: The Tax Implications of Widely Available Genetic Information
    National Tax Journal, 2008, 61, (4), 843-63 View citations (2)
63. Tax law changes, income-shifting and measured wage inequality: Evidence from India
    Journal of Public Economics, 2008, 92, (10-11), 2199-2224 View citations (27)
    See also Working Paper Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India, NBER Working Papers (2006) View citations (5) (2006)
64. The Economics of Workaholism: We Should Not Have Worked on This Paper
    The B.E. Journal of Economic Analysis & Policy, 2008, 8, (1), 30 View citations (27)
    See also Working Paper The Economics of Workaholism: We Should Not Have Worked on This Paper, NBER Working Papers (2005) View citations (6) (2005)
65. Why Is Elvis on Burkina Faso Postage Stamps? Cross‐Country Evidence on the Commercialization of State Sovereignty
    Journal of Empirical Legal Studies, 2008, 5, (4), 683-712 View citations (5)

2007

66. Cheating Ourselves: The Economics of Tax Evasion
    Journal of Economic Perspectives, 2007, 21, (1), 25-48 View citations (587)
67. Estimating tax noncompliance with evidence from unaudited tax returns
    Economic Journal, 2007, 117, (518), 327-352 View citations (165)
68. The economics of earnings manipulation and managerial compensation
    RAND Journal of Economics, 2007, 38, (3), 698-713 View citations (47)
    See also Working Paper The Economics of Earnings Manipulation and Managerial Compensation, NBER Working Papers (2006) View citations (1) (2006)

2006

69. Putting Firms into Optimal Tax Theory
    American Economic Review, 2006, 96, (2), 130-134 View citations (106)
70. Taxation and Big Brother: information, personalisation and privacy in 21st century tax policy
    Fiscal Studies, 2006, 27, (1), 1-15 View citations (4)
71. The Role of Misconceptions in Support for Regressive Tax Reform
    National Tax Journal, 2006, 59, (1), 57-75 View citations (52)

2005

72. Corporate tax evasion with agency costs
    Journal of Public Economics, 2005, 89, (9-10), 1593-1610 View citations (167)
    See also Working Paper Corporate Tax Evasion with Agency Costs, NBER Working Papers (2004) View citations (4) (2004)
73. Denial of Death and Economic Behavior
    The B.E. Journal of Theoretical Economics, 2005, 5, (1), 26 View citations (42)
    See also Working Paper Denial of Death and Economic Behavior, NBER Working Papers (2005) View citations (40) (2005)
74. Do Trust and Trustworthiness Pay Off?
    Journal of Human Resources, 2005, 40, (3) View citations (26)
    See also Working Paper Do Trust and Trustworthiness Pay Off?, NBER Working Papers (2002) View citations (20) (2002)
75. The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems
    Public Finance Review, 2005, 33, (3), 279-299 View citations (13)
76. The limitations of decentralized world redistribution: An optimal taxation approach
    European Economic Review, 2005, 49, (4), 1051-1079 View citations (20)

2004

77. Are corporate tax rates, or countries, converging?
    Journal of Public Economics, 2004, 88, (6), 1169-1186 View citations (177)
78. Do we now collect any revenue from taxing capital income?
    Journal of Public Economics, 2004, 88, (5), 981-1009 View citations (42)
    See also Working Paper Do We Now Collect Any Revenue From Taxing Capital Income?, NBER Working Papers (2003) View citations (5) (2003)
79. The Economics of Corporate Tax Selfishness
    National Tax Journal, 2004, 57, (4), 877-99 View citations (132)
    See also Working Paper The Economics of Corporate Tax Selfishness, NBER Working Papers (2004) View citations (133) (2004)
80. Toward a Consumption Tax, and Beyond
    American Economic Review, 2004, 94, (2), 161-165 View citations (4)

2003

81. Behavioral Public Finance: Tax Design As Price Presentation
    International Tax and Public Finance, 2003, 10, (2), 189-203 View citations (45)
82. Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time
    American Economic Review, 2003, 93, (2), 366-370 View citations (13)
    See also Working Paper Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time, NBER Working Papers (2003) View citations (14) (2003)
83. Consumer Response to Tax Rebates
    American Economic Review, 2003, 93, (1), 381-396 View citations (172)
    See also Working Paper Consumer Response to Tax Rebates, NBER Working Papers (2001) View citations (27) (2001)
84. Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity
    The Review of Economics and Statistics, 2003, 85, (2), 256-265 View citations (42)
    See also Working Paper Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity, NBER Working Papers (2001) View citations (18) (2001)
85. Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives
    National Tax Journal, 2003, 56, (4), 803-30 View citations (33)
86. Tax From Any Angle: Reflections on Multi-Disciplinary Tax Research
    National Tax Journal, 2003, 56, (1), 145-51
87. Thanatology and Economics: The Behavioral Economics of Death
    American Economic Review, 2003, 93, (2), 371-375 View citations (3)

2002

88. The optimal elasticity of taxable income
    Journal of Public Economics, 2002, 84, (1), 91-112 View citations (165)
    See also Working Paper The Optimal Elasticity of Taxable Income, NBER Working Papers (2000) View citations (21) (2000)

2001

89. A General Model of the Behavioral Response to Taxation
    International Tax and Public Finance, 2001, 8, (2), 119-128 View citations (142)
    See also Working Paper A General Model of the Behavioral Response to Taxation, NBER Working Papers (1998) View citations (19) (1998)
90. Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota
    National Tax Journal, 2001, 54, (1), 125-38 View citations (200)
91. Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects
    National Tax Journal, 2001, 54, (2), 189-202 View citations (63)
    See also Working Paper Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects, NBER Working Papers (2001) View citations (62) (2001)
92. Policy Watch: Death Watch for the Estate Tax?
    Journal of Economic Perspectives, 2001, 15, (1), 205-218 View citations (3)
93. Rhetoric and Economics in the Estate Tax Debate
    National Tax Journal, 2001, 54, (3), 613-27 View citations (4)
94. Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota
    Journal of Public Economics, 2001, 79, (3), 455-483 View citations (386)
    See also Working Paper Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota, Natural Field Experiments (2001) View citations (407) (2001)

2000

95. Life and Death Questions About the Estate and Gift Tax
    National Tax Journal, 2000, 53, (4), 889-912 View citations (7)

1999

96. Did Steve Forbes scare the US municipal bond market?
    Journal of Public Economics, 1999, 74, (1), 81-96 View citations (30)
    See also Working Paper Did Steve Forbes Scare the Municipal Bond Market?, NBER Working Papers (1998) View citations (2) (1998)

1998

97. Methodological Issues in Measuring and Interpreting Taxable Income Elasticities
    National Tax Journal, 1998, 51, (4), 773-88 View citations (136)
98. On Voluntary Compliance, Voluntary Taxes, and Social Capital
    National Tax Journal, 1998, 51, (3), 485-91 View citations (52)
99. The Effect Of Taxes On Investment And Income Shifting To Puerto Rico
    The Review of Economics and Statistics, 1998, 80, (3), 365-373 View citations (118)
    See also Working Paper The Effect of Taxes on Investment and Income Shifting to Puerto Rico, NBER Working Papers (1994) View citations (7) (1994)
100. 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 View citations (37)

1997

101. April 15 Syndrome
     Economic Inquiry, 1997, 35, (4), 695-709 View citations (16)
102. Deconstructing the Income Tax
     American Economic Review, 1997, 87, (2), 151-55 View citations (6)
103. The Economic Effects of the Tax Reform Act of 1986
     Journal of Economic Literature, 1997, 35, (2), 589-632 View citations (118)
104. The NTJ Hall of Fame
     National Tax Journal, 1997, 50, (4), 751-52
105. The seesaw principle in international tax policy
     Journal of Public Economics, 1997, 65, (2), 163-176 View citations (20)
     See also Working Paper The Seesaw Principle in International Tax Policy, NBER Working Papers (1994) View citations (3) (1994)

1996

106. The Costs of Taxation and the Marginal Efficiency Cost of Funds
     IMF Staff Papers, 1996, 43, (1), 172-198 View citations (52)
107. The Income Tax Compliance Cost of Big Business
     Public Finance Review, 1996, 24, (4), 411-438 View citations (33)

1995

108. Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding
     American Economic Review, 1995, 85, (1), 274-83 View citations (209)
     See also Working Paper Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding, NBER Working Papers (1993) View citations (72) (1993)
109. Free trade taxation and protectionist taxation
     International Tax and Public Finance, 1995, 2, (3), 471-489 View citations (12)
     See also Working Paper Free-Trade Taxation and Protectionist Taxation, NBER Working Papers (1994) View citations (4) (1994)
110. Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986
     American Economic Review, 1995, 85, (2), 175-80 View citations (119)
111. Professional Opinions About Tax Policy: 1994 and 1934
     National Tax Journal, 1995, 48, (1), 121-47 View citations (10)
112. The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications
     International Tax and Public Finance, 1995, 2, (1), 37-53 View citations (18)
113. What Do Cross-Country Studies Teach about Government Involvement, Prosperity, and Economic Growth?
     Brookings Papers on Economic Activity, 1995, 26, (2), 373-431 View citations (130)

1994

114. Analyzing the standard deduction as a presumptive tax
     International Tax and Public Finance, 1994, 1, (1), 25-34 View citations (19)
115. Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled
     Journal of Public Economics, 1994, 55, (1), 41-51 View citations (59)
116. 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)
117. The optimal two-bracket linear income tax
     Journal of Public Economics, 1994, 53, (2), 269-290 View citations (67)
     See also Working Paper The Optimal Two-Bracket Linear Income Tax, NBER Working Papers (1991) View citations (8) (1991)
118. Three challenges for public finance
     International Tax and Public Finance, 1994, 1, (2), 189-195

1993

119. 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 A NORTH-SOUTH MODEL OF TAXATION AND CAPITAL FLOWS, Working Papers (1990) View citations (1) (1990)
120. Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data
     American Economic Review, 1993, 83, (4), 1022-33 View citations (6)
     See also Working Paper Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data, NBER Working Papers (1992) View citations (1) (1992)
121. Taxes, tariffs, and the global corporation
     Journal of Public Economics, 1993, 51, (1), 97-116 View citations (8)
     See also Working Paper Taxes, Tariffs, and Globale Corporation, Working Papers (1990) (1990)

1992

122. Did the Tax Reform Act of 1986 Simplify Tax Matters?
     Journal of Economic Perspectives, 1992, 6, (1), 45-57 View citations (15)
123. Do Taxes Matter? Lessons from the 1980's
     American Economic Review, 1992, 82, (2), 250-56 View citations (45)
     See also Working Paper Do Taxes Matter? Lessons From the 1980s, NBER Working Papers (1992) View citations (44) (1992)
124. Tax Implementation Issues in the Transition from a Planned Economy
     Public Finance = Finances publiques, 1992, 47, (Supplement), 384-99
     See also Working Paper Tax ImplementationIssues in the Transition from a Planned Economy, Working Papers (1991) View citations (2) (1991)
125. 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 View citations (77)

1991

126. Do Taxes Matter for Foreign Direct Investment?
     The World Bank Economic Review, 1991, 5, (3), 473-91 View citations (19)
127. Welfare Dominance: An Application to Commodity Taxation
     American Economic Review, 1991, 81, (3), 480-96 View citations (76)
     See also Working Paper Welfare Dominance: An Application to Commodity Taxation, NBER Working Papers (1987) (1987)

1990

128. Fear of Nuclear War and Intercountry Differences in the Rate of Saving
     Economic Inquiry, 1990, 28, (4), 647-57 View citations (9)
     See also Working Paper Fear of Nuclear War and Intercountry Differences in the Rate of Saving, NBER Working Papers (1988) View citations (2) (1988)
129. Optimal Taxation and Optimal Tax Systems
     Journal of Economic Perspectives, 1990, 4, (1), 157-78 View citations (176)
     See also Working Paper Optimal Taxation and Optimal Tax Systems, NBER Working Papers (1989) View citations (9) (1989)

1989

130. 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 View citations (32)
     See also Working Paper Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions, NBER Working Papers (1988) View citations (5) (1988)
131. Randomness in tax enforcement
     Journal of Public Economics, 1989, 38, (1), 17-32 View citations (46)
     See also Working Paper Randomness in Tax Enforcement, NBER Working Papers (1988) View citations (2) (1988)
132. Rank Reversals and the Tax Elasticity of Capital Gain Realizations
     National Tax Journal, 1989, 42, (4), 503-07
133. The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns
     American Economic Review, 1989, 79, (5), 1224-32 View citations (28)
     See also Working Paper The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns, NBER Working Papers (1988) View citations (1) (1988)
134. The Return To Tax Simplification: an Econometric Analysis
     Public Finance Review, 1989, 17, (1), 3-27 View citations (30)
     See also Working Paper The Return to Tax Simplification: An Econometric Analysis, NBER Working Papers (1985) View citations (6) (1985)

1988

135. 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 View citations (60)

1986

136. Saving and the Fear of Nuclear War
     Journal of Conflict Resolution, 1986, 30, (3), 403-419 View citations (11)

1985

137. An Empirical Test for Tax Evasion
     The Review of Economics and Statistics, 1985, 67, (2), 232-38 View citations (77)
138. The effect of tax simplification on individuals
     Conference Series ; [Proceedings], 1985, 29, 64-102

1984

139. 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), 111-120 View citations (5)

1983

140. A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures
     Journal of Finance, 1983, 38, (2), 585-94 View citations (20)
     See also Working Paper A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures, NBER Working Papers (1983) View citations (19) (1983)

1982

141. Down-Payment Constraints: Tax Policy Effects in a Growing Economy With Rental and Owner-Occupied Housing
     Public Finance Review, 1982, 10, (2), 193-217 View citations (21)
142. Stock Transactions Volume and the 1978 Capital Gains Tax Reduction
     Public Finance Review, 1982, 10, (1), 3-16 View citations (11)
143. Taxes and the User Cost of Capital for Owner‐Occupied Housing
     Real Estate Economics, 1982, 10, (4), 375-393 View citations (50)
     See also Working Paper Taxes and the User Cost of Capital for Owner-Occupied Housing, NBER Working Papers (1982) View citations (18) (1982)

1980

144. Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax
     Journal of Political Economy, 1980, 88, (5), 854-66 View citations (33)
     See also Working Paper Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax, NBER Working Papers (1980) View citations (29) (1980)
145. The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains
     The Quarterly Journal of Economics, 1980, 94, (4), 777-791 View citations (78)
     See also Working Paper The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains, NBER Working Papers (1981) View citations (5) (1981)

Books

2014

1. Tax Systems, vol 1
   MIT Press Books, The MIT Press View citations (51)

2013

2. Taxes in America: What Everyone Needs to Know
   OUP Catalogue, Oxford University Press View citations (3)
   Also in OUP Catalogue, Oxford University Press (2012) View citations (2)

2008

3. Taxing Ourselves, 4th Edition: A Citizen's Guide to the Debate over Taxes, vol 1
   MIT Press Books, The MIT Press View citations (37)

2004

4. Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes, vol 1
   MIT Press Books, The MIT Press View citations (33)

1997

5. Tax Progressivity and Income Inequality
   Cambridge Books, Cambridge University Press View citations (2)
   Also in Cambridge Books, Cambridge University Press (1994) View citations (173)

1993

6. Studies in International Taxation
   NBER Books, National Bureau of Economic Research, Inc View citations (59)

1990

7. Taxation in the Global Economy
   NBER Books, National Bureau of Economic Research, Inc View citations (179)

Edited books

2012

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

2008

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

2007

3. Taxing Corporate Income in the 21st Century
   Cambridge Books, Cambridge University Press View citations (166)

2005

4. Fiscal Reform in Colombia: Problems and Prospects, vol 1
   MIT Press Books, The MIT Press View citations (24)

1999

5. Tax Policy in the Real World
   Cambridge Books, Cambridge University Press View citations (13)
6. Tax Policy in the Real World
   Cambridge Books, Cambridge University Press View citations (13)

1993

7. Studies in International Taxation
   National Bureau of Economic Research Books, University of Chicago Press View citations (249)

Chapters

2023

1. The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households
   A chapter in Tax Policy and the Economy, Volume 38, 2023, pp 61-99 View citations (1)
   See also Journal Article The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households, University of Chicago Press (2024) (2024)
   Working Paper The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households, National Bureau of Economic Research, Inc (2023) View citations (1) (2023)

2018

2. Tax Reform Made Me Do It!
   A chapter in Tax Policy and the Economy, Volume 33, 2018 View citations (4)
   See also Journal Article Tax Reform Made Me Do It!, University of Chicago Press (2019) View citations (10) (2019)
   Working Paper Tax Reform Made Me Do It!, National Bureau of Economic Research, Inc (2018) View citations (4) (2018)

2010

3. 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 View citations (90)
   See also Working Paper Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications, National Bureau of Economic Research, Inc (2009) View citations (13) (2009)

2003

4. 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 View citations (44)
   See also Working Paper Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys, National Bureau of Economic Research, Inc (2002) View citations (12) (2002)

2002

5. Tax avoidance, evasion, and administration
   Chapter 22 in Handbook of Public Economics, 2002, vol. 3, pp 1423-1470 View citations (524)
   See also Working Paper Tax Avoidance, Evasion, and Administration, National Bureau of Economic Research, Inc (2000) View citations (64) (2000)

1996

6. 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 View citations (74)
   See also Working Paper High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response, National Bureau of Economic Research, Inc (1995) View citations (12) (1995)

1993

7. Income Shifting in U.S. Multinational Corporations
   A chapter in Studies in International Taxation, 1993, pp 277-308 View citations (53)
   See also Working Paper Income Shifting in U.S. Multinational Corporations, National Bureau of Economic Research, Inc (1991) View citations (13) (1991)
8. Introduction to "American Economic Growth and Standards of Living before the Civil War"
   A chapter in Studies in International Taxation, 1993, pp 1-10
9. 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 View citations (35)

1992

10. Taxation and Inequality: A Time-Exposure Perspective
    A chapter in Tax Policy and the Economy, Volume 6, 1992, pp 105-128 View citations (31)
    See also Working Paper Taxation and Inequality: A Time-Exposure Perspective, National Bureau of Economic Research, Inc (1992) View citations (31) (1992)
11. The Impact of U.S. Tax Reform on Canadian Stock Prices
    A chapter in Canada-U.S. Tax Comparisons, 1992, pp 237-254

1990

12. Introduction to "Taxation in the Global Economy"
    A chapter in Taxation in the Global Economy, 1990, pp 1-8 View citations (20)
13. 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 View citations (70)
    See also Working Paper Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison, National Bureau of Economic Research, Inc (1989) View citations (13) (1989)

1988

14. Do We Collect Any Revenue from Taxing Capital Income?
    A chapter in Tax Policy and the Economy: Volume 2, 1988, pp 89-130 View citations (63)

1986

15. An Empirical Examination of Municipal Financial Policy
    A chapter in Studies in State and Local Public Finance, 1986, pp 53-82 View citations (9)
    See also Working Paper An Empirical Examination of Municipal Financial Policy, National Bureau of Economic Research, Inc (1985) View citations (5) (1985)

1983

16. A General Equilibrium Model of Taxation with Endogenous Financial Behavior
    A chapter in Behavioral Simulation Methods in Tax Policy Analysis, 1983, pp 427-458 View citations (19)
    See also Working Paper A General Equilibrium Model of Taxation with Endogenous Financial Behavior, National Bureau of Economic Research, Inc (1981) View citations (6) (1981)
17. Inflation and the Excess Taxation of Capital Gains on Corporate Stock
    A chapter in Inflation, Tax Rules, and Capital Formation, 1983, pp 101-115 View citations (5)
    See also Working Paper Inflation and the Excess Taxation of Capital Gains on Corporate Stock, National Bureau of Economic Research, Inc (1978) View citations (11) (1978)