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 2023-11-06. 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 (1)
   See also Journal Article in Journal of Public Economics (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
   See also Chapter (2023)
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 (2)
   See also Journal Article in Journal of Public Economics (2022)
7. Tax Knowledge and Tax Manipulation: A Unifying Model
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)

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 in The Review of Economics and Statistics (2022)
10. Taxing Our Wealth
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (2)
    Also in CESifo Working Paper Series, CESifo (2020) View citations (2)
    NBER Working Papers, National Bureau of Economic Research, Inc (2020) View citations (2)
    See also Journal Article in Journal of Economic Perspectives (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 (18)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2018) View citations (15)
    See also Journal Article in American Economic Journal: Economic Policy (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 in Journal of Public Economics (2020)
13. Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (11)
    Also in CESifo Working Paper Series, CESifo (2019) View citations (10)
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)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2019) View citations (9)
    NBER Working Papers, National Bureau of Economic Research, Inc (2019) View citations (11)
    See also Journal Article in Annual Review of Economics (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 (31)
16. Public Tax-Return Disclosure
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (36)
    See also Journal Article in Journal of Accounting and Economics (2018)
17. Tax Compliance and Enforcement
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (35)
    See also Journal Article in Journal of Economic Literature (2019)
18. Tax Reform Made Me Do It!
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    See also Chapter (2018)
    Journal Article in Tax Policy and the Economy (2019)

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 in Scandinavian Journal of Economics (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 (47)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2015) View citations (16)
    See also Journal Article in Journal of Public Economics (2017)
21. Optimal Tax Administration
    IMF Working Papers, International Monetary Fund View citations (58)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2016) View citations (2)
    See also Journal Article in Journal of Public Economics (2017)

2016

22. Distributional Implications of Joint Tax Evasion
    CESifo Working Paper Series, CESifo View citations (5)
    See also Journal Article in The Economic Journal (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 (12)

2015

24. Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (34)
    Also in Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.) (2015) View citations (26)
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 in American Economic Journal: Economic Policy (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 in American Economic Journal: Economic Policy (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 in American Economic Journal: Economic Policy (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)
    NBER Working Papers, National Bureau of Economic Research, Inc (2010) View citations (7)
    BCL working papers, Central Bank of Luxembourg (2011)
    See also Journal Article in American Economic Journal: Economic Policy (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 in Journal of Public Economics (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 in Economics Letters (2010)

2009

33. Did the 2008 Tax Rebates Stimulate Spending?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (153)
    See also Journal Article in American Economic Review (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 (12)
    Also in Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.) (2009) View citations (16)
    See also Chapter (2010)
35. Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics
    CESifo Working Paper Series, CESifo
    See also Journal Article in FinanzArchiv: Public Finance Analysis (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 in American Economic Journal: Economic Policy (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 in Journal of Economic Literature (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 in Journal of Public Economics (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 in Journal of Public Economics (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 in RAND Journal of Economics (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 (39)
    See also Journal Article in The B.E. Journal of Theoretical Economics (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
    IZA Discussion Papers, Institute of Labor Economics (IZA) View citations (6)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2005) View citations (6)
    See also Journal Article in The B.E. Journal of Economic Analysis & Policy (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 in Journal of Public Economics (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 (101)
    Also in Department of Economics Working Papers, Department of Economics, Williams College (2004) View citations (101)
48. The Economics of Corporate Tax Selfishness
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (128)
    See also Journal Article in National Tax Journal (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
    Department of Economics Working Papers, Department of Economics, Williams College View citations (13)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2003) View citations (14)
    See also Journal Article in American Economic Review (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 in Journal of Public Economics (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 (11)
    See also Chapter (2003)
53. Do Trust and Trustworthiness Pay Off?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (20)
    See also Journal Article in Journal of Human Resources (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 (32)
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 in American Economic Review (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 in The Review of Economics and Statistics (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 (61)
    See also Journal Article in National Tax Journal (2001)
61. Rethinking the Estate and Gift Tax: Overview
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (56)
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 (380)
    See also Journal Article in Journal of Public Economics (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 (63)
    See also Chapter (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 (54)
66. The Optimal Elasticity of Taxable Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (21)
    See also Journal Article in Journal of Public Economics (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 in International Tax and Public Finance (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 (71)
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 in Journal of Public Economics (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 (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 in International Tax and Public Finance (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 in The Review of Economics and Statistics (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 in Journal of Public Economics (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 in American Economic Review (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 in American Economic Review (1993)
79. Do Taxes Matter? Lessons From the 1980s
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (43)
    See also Journal Article in American Economic Review (1992)
80. Taxation and Inequality: A Time-Exposure Perspective
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (31)
    See also Chapter (1992)

1991

81. Income Shifting in U.S. Multinational Corporations
    Working Papers, Research Seminar in International Economics, University of Michigan View citations (3)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1991) View citations (13)
    See also Chapter (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 in Public Finance = Finances publiques (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 in Journal of Public Economics (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 in Public Finance = Finances publiques (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 (7)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1990) View citations (6)
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 in Journal of Public Economics (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 in Journal of Economic Perspectives (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 (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 in The Review of Economics and Statistics (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 in Economic Inquiry (1990)
95. Randomness in Tax Enforcement
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    See also Journal Article in Journal of Public Economics (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 in American Economic Review (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 in American Economic Review (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 (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 in Public Finance Review (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 in Journal of Finance (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 (17)
     See also Journal Article in Real Estate Economics (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 (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 in The Quarterly Journal of Economics (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 in Journal of Political Economy (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 (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

2023

1. Gifts to government
   International Tax and Public Finance, 2023, 30, (2), 453-492
2. Tax losses and ex-ante offshore transfer of intellectual property
   Journal of Public Economics, 2023, 226, (C)
   See also Working Paper (2023)

2022

3. Group Equity and Implicit Discrimination in Tax Systems
   National Tax Journal, 2022, 75, (1), 201 - 224 View citations (1)
4. 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 (2020)
5. Incentive effects of the IRS’ passport certification and revocation process
   Journal of Public Economics, 2022, 208, (C)
6. Public disclosure of tax information: Compliance tool or social network?
   Journal of Public Economics, 2022, 212, (C) View citations (1)
   See also Working Paper (2022)
7. The VAT at 100: A Retrospective Survey and Agenda for Future Research
   Public Finance Review, 2022, 50, (1), 4-32 View citations (1)
8. Who Sells During a Crash? Evidence from Tax Return Data on Daily Sales of Stock
   The Economic Journal, 2022, 132, (641), 299-325

2021

9. Optimal tax systems with endogenous behavioral biases
   Journal of Public Economics, 2021, 197, (C) View citations (4)
10. Taxing Our Wealth
    Journal of Economic Perspectives, 2021, 35, (1), 207-30 View citations (32)
    See also Working Paper (2020)

2020

11. 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 (14)
12. Missing miles: Evasion responses to car taxes
    Journal of Public Economics, 2020, 181, (C) View citations (4)
    See also Working Paper (2019)
13. Taxation and the Superrich
    Annual Review of Economics, 2020, 12, (1), 189-211 View citations (16)
    See also Working Paper (2019)
14. 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 (26)
    See also Working Paper (2020)

2019

15. Distributional Implications of Joint Tax Evasion
    The Economic Journal, 2019, 129, (620), 1894-1923 View citations (10)
    See also Working Paper (2016)
16. Tax Compliance and Enforcement
    Journal of Economic Literature, 2019, 57, (4), 904-54 View citations (150)
    See also Working Paper (2018)
17. Tax Reform Made Me Do It!
    Tax Policy and the Economy, 2019, 33, (1), 33 - 80 View citations (7)
    See also Working Paper (2018)
    Chapter (2018)

2018

18. Is This Tax Reform, or Just Confusion?
    Journal of Economic Perspectives, 2018, 32, (4), 73-96 View citations (21)
19. Public tax-return disclosure
    Journal of Accounting and Economics, 2018, 66, (1), 142-162 View citations (34)
    See also Working Paper (2018)
20. Real Firms in Tax Systems
    FinanzArchiv: Public Finance Analysis, 2018, 74, (1), 131-143

2017

21. 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 (2017)
22. Does credit-card information reporting improve small-business tax compliance?
    Journal of Public Economics, 2017, 149, (C), 1-19 View citations (50)
    See also Working Paper (2017)
23. Optimal tax administration
    Journal of Public Economics, 2017, 152, (C), 133-142 View citations (57)
    See also Working Paper (2017)
24. 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 (29)

2016

25. Caveats to the Research Use of Tax-Return Administrative Data
    National Tax Journal, 2016, 69, (4), 1003-1020 View citations (10)
26. Does Evasion Invalidate the Welfare Sufficiency of the ETI?
    The B.E. Journal of Economic Analysis & Policy, 2016, 16, (4), 10 View citations (3)
27. 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 (67)
    See also Working Paper (2013)

2015

28. Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition
    National Tax Journal, 2015, 68, (3S), 701-734 View citations (4)
29. Taxes on the Internet: Deterrence Effects of Public Disclosure
    American Economic Journal: Economic Policy, 2015, 7, (1), 36-62 View citations (60)
    See also Working Paper (2014)
30. Taxpayer Search for Information: Implications for Rational Attention
    American Economic Journal: Economic Policy, 2015, 7, (3), 177-208 View citations (47)
    See also Working Paper (2015)

2014

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

2013

33. Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934
    National Tax Journal, 2013, 66, (4), 775-806 View citations (3)
34. 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 (41)

2012

35. Car notches: Strategic automaker responses to fuel economy policy
    Journal of Public Economics, 2012, 96, (11), 981-999 View citations (99)
    See also Working Paper (2010)
36. 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 (58)
    See also Working Paper (2011)
37. 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 (168)
38. 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 (836)
    See also Working Paper (2009)
39. Understanding multidimensional tax systems
    International Tax and Public Finance, 2012, 19, (2), 237-267 View citations (16)

2011

40. Financial reporting, tax, and real decisions: toward a unifying framework
    International Tax and Public Finance, 2011, 18, (4), 461-494 View citations (19)
41. Introduction to the special issue on The Role of Firms in Tax Systems
    Journal of Public Economics, 2011, 95, (9-10), 1019-1020
42. 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 (76)
    Also in Journal of Public Economics, 2011, 95, (9-10), 1036-1047 (2011) View citations (75)

2010

43. 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)
44. 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 (2009)
45. Optimal observability in a linear income tax
    Economics Letters, 2010, 108, (2), 105-108 View citations (7)
    See also Working Paper (2010)
46. Playing with Fire: Cigarettes, Taxes, and Competition from the Internet
    American Economic Journal: Economic Policy, 2010, 2, (1), 131-54 View citations (46)
    See also Working Paper (2009)
47. Taxation and the Financial Sector
    National Tax Journal, 2010, 63, (4), 781-806 View citations (31)
48. The Distribution of Income Tax Noncompliance
    National Tax Journal, 2010, 63, (3), 397-418 View citations (50)
49. 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 (49)

2009

50. Did the 2008 Tax Rebates Stimulate Spending?
    American Economic Review, 2009, 99, (2), 374-79 View citations (152)
    See also Working Paper (2009)
51. Lessons for Tax Policy in the Great Recession
    National Tax Journal, 2009, 62, (3), 387-97 View citations (20)
52. Tax competition with parasitic tax havens
    Journal of Public Economics, 2009, 93, (11-12), 1261-1270 View citations (136)
    See also Working Paper (2006)
53. 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 (231)

2008

54. 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 (45)
55. Genes as Tags: The Tax Implications of Widely Available Genetic Information
    National Tax Journal, 2008, 61, (4), 843-63 View citations (2)
56. 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 (2006)
57. 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 View citations (23)
    See also Working Paper (2005)
58. 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 (4)

2007

59. Cheating Ourselves: The Economics of Tax Evasion
    Journal of Economic Perspectives, 2007, 21, (1), 25-48 View citations (567)
60. Estimating tax noncompliance with evidence from unaudited tax returns
    Economic Journal, 2007, 117, (518), 327-352 View citations (161)
61. The economics of earnings manipulation and managerial compensation
    RAND Journal of Economics, 2007, 38, (3), 698-713 View citations (46)
    See also Working Paper (2006)

2006

62. Putting Firms into Optimal Tax Theory
    American Economic Review, 2006, 96, (2), 130-134 View citations (103)
63. Taxation and Big Brother: information, personalisation and privacy in 21st century tax policy
    Fiscal Studies, 2006, 27, (1), 1-15 View citations (3)
64. The Role of Misconceptions in Support for Regressive Tax Reform
    National Tax Journal, 2006, 59, (1), 57-75 View citations (48)

2005

65. Corporate tax evasion with agency costs
    Journal of Public Economics, 2005, 89, (9-10), 1593-1610 View citations (158)
    See also Working Paper (2004)
66. Denial of Death and Economic Behavior
    The B.E. Journal of Theoretical Economics, 2005, 5, (1), 1-26 View citations (41)
    See also Working Paper (2005)
67. Do Trust and Trustworthiness Pay Off?
    Journal of Human Resources, 2005, 40, (3) View citations (26)
    See also Working Paper (2002)
68. The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems
    Public Finance Review, 2005, 33, (3), 279-299 View citations (12)
69. The limitations of decentralized world redistribution: An optimal taxation approach
    European Economic Review, 2005, 49, (4), 1051-1079 View citations (20)

2004

70. Are corporate tax rates, or countries, converging?
    Journal of Public Economics, 2004, 88, (6), 1169-1186 View citations (175)
71. 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 (2003)
72. The Economics of Corporate Tax Selfishness
    National Tax Journal, 2004, 57, (4), 877-99 View citations (127)
    See also Working Paper (2004)
73. Toward a Consumption Tax, and Beyond
    American Economic Review, 2004, 94, (2), 161-165 View citations (4)

2003

74. Behavioral Public Finance: Tax Design As Price Presentation
    International Tax and Public Finance, 2003, 10, (2), 189-203 View citations (44)
75. 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 (2003)
76. Consumer Response to Tax Rebates
    American Economic Review, 2003, 93, (1), 381-396 View citations (167)
    See also Working Paper (2001)
77. 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 (41)
    See also Working Paper (2001)
78. Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives
    National Tax Journal, 2003, 56, (4), 803-30 View citations (33)
79. Tax From Any Angle: Reflections on Multi-Disciplinary Tax Research
    National Tax Journal, 2003, 56, (1), 145-51
80. Thanatology and Economics: The Behavioral Economics of Death
    American Economic Review, 2003, 93, (2), 371-375 View citations (3)

2002

81. The optimal elasticity of taxable income
    Journal of Public Economics, 2002, 84, (1), 91-112 View citations (159)
    See also Working Paper (2000)

2001

82. A General Model of the Behavioral Response to Taxation
    International Tax and Public Finance, 2001, 8, (2), 119-128 View citations (141)
    See also Working Paper (1998)
83. Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota
    National Tax Journal, 2001, 54, (1), 125-38 View citations (191)
84. 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 (62)
    See also Working Paper (2001)
85. Policy Watch: Death Watch for the Estate Tax?
    Journal of Economic Perspectives, 2001, 15, (1), 205-218 View citations (2)
86. Rhetoric and Economics in the Estate Tax Debate
    National Tax Journal, 2001, 54, (3), 613-27 View citations (4)
87. 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 (385)
    See also Working Paper (2001)

2000

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

1999

89. 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 (1998)

1998

90. Methodological Issues in Measuring and Interpreting Taxable Income Elasticities
    National Tax Journal, 1998, 51, (4), 773-88 View citations (136)
91. On Voluntary Compliance, Voluntary Taxes, and Social Capital
    National Tax Journal, 1998, 51, (3), 485-91 View citations (52)
92. 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 (115)
    See also Working Paper (1994)
93. 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 (35)

1997

94. April 15 Syndrome
    Economic Inquiry, 1997, 35, (4), 695-709 View citations (16)
95. Deconstructing the Income Tax
    American Economic Review, 1997, 87, (2), 151-55 View citations (6)
96. The Economic Effects of the Tax Reform Act of 1986
    Journal of Economic Literature, 1997, 35, (2), 589-632 View citations (113)
97. The NTJ Hall of Fame
    National Tax Journal, 1997, 50, (4), 751-52
98. The seesaw principle in international tax policy
    Journal of Public Economics, 1997, 65, (2), 163-176 View citations (19)
    See also Working Paper (1994)

1996

99. The Costs of Taxation and the Marginal Efficiency Cost of Funds
    IMF Staff Papers, 1996, 43, (1), 172-198 View citations (52)
100. The Income Tax Compliance Cost of Big Business
     Public Finance Review, 1996, 24, (4), 411-438 View citations (32)

1995

101. Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding
     American Economic Review, 1995, 85, (1), 274-83 View citations (206)
     See also Working Paper (1993)
102. Free trade taxation and protectionist taxation
     International Tax and Public Finance, 1995, 2, (3), 471-489 View citations (12)
     See also Working Paper (1994)
103. Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986
     American Economic Review, 1995, 85, (2), 175-80 View citations (115)
104. Professional Opinions About Tax Policy: 1994 and 1934
     National Tax Journal, 1995, 48, (1), 121-47 View citations (10)
105. 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)
106. 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

107. Analyzing the standard deduction as a presumptive tax
     International Tax and Public Finance, 1994, 1, (1), 25-34 View citations (16)
108. 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 (58)
109. 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)
110. The optimal two-bracket linear income tax
     Journal of Public Economics, 1994, 53, (2), 269-290 View citations (66)
     See also Working Paper (1991)
111. Three challenges for public finance
     International Tax and Public Finance, 1994, 1, (2), 189-195

1993

112. 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)
113. 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 (1992)
114. Taxes, tariffs, and the global corporation
     Journal of Public Economics, 1993, 51, (1), 97-116 View citations (8)
     See also Working Paper (1990)

1992

115. Did the Tax Reform Act of 1986 Simplify Tax Matters?
     Journal of Economic Perspectives, 1992, 6, (1), 45-57 View citations (15)
116. Do Taxes Matter? Lessons from the 1980's
     American Economic Review, 1992, 82, (2), 250-56 View citations (44)
     See also Working Paper (1992)
117. Tax Implementation Issues in the Transition from a Planned Economy
     Public Finance = Finances publiques, 1992, 47, (Supplement), 384-99
     See also Working Paper (1991)
118. 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 (76)

1991

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

1990

121. 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 (1988)
122. Optimal Taxation and Optimal Tax Systems
     Journal of Economic Perspectives, 1990, 4, (1), 157-78 View citations (170)
     See also Working Paper (1989)

1989

123. 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 (1988)
124. Randomness in tax enforcement
     Journal of Public Economics, 1989, 38, (1), 17-32 View citations (46)
     See also Working Paper (1988)
125. Rank Reversals and the Tax Elasticity of Capital Gain Realizations
     National Tax Journal, 1989, 42, (4), 503-07
126. The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns
     American Economic Review, 1989, 79, (5), 1224-32 View citations (27)
     See also Working Paper (1988)
127. The Return To Tax Simplification: an Econometric Analysis
     Public Finance Review, 1989, 17, (1), 3-27 View citations (29)
     See also Working Paper (1985)

1988

128. 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

129. Saving and the Fear of Nuclear War
     Journal of Conflict Resolution, 1986, 30, (3), 403-419 View citations (10)

1985

130. An Empirical Test for Tax Evasion
     The Review of Economics and Statistics, 1985, 67, (2), 232-38 View citations (73)
131. The effect of tax simplification on individuals
     Conference Series ; [Proceedings], 1985, 29, 64-102

1984

132. 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

133. 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 (1983)

1982

134. 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 (20)
135. Stock Transactions Volume and the 1978 Capital Gains Tax Reduction
     Public Finance Review, 1982, 10, (1), 3-16 View citations (11)
136. Taxes and the User Cost of Capital for Owner‐Occupied Housing
     Real Estate Economics, 1982, 10, (4), 375-393 View citations (49)
     See also Working Paper (1982)

1980

137. 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 (1980)
138. 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 (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 (2)
   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

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 (163)

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
   See also Working Paper (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 Working Paper (2018)
   Journal Article in Tax Policy and the Economy (2019)

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 (83)
   See also Working Paper (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 (2002)

2002

5. Tax avoidance, evasion, and administration
   Chapter 22 in Handbook of Public Economics, 2002, vol. 3, pp 1423-1470 View citations (515)
   See also Working Paper (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 (73)
   See also Working Paper (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 (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 (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 (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 (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 (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 (1978)