Working Paper |
File Downloads |
Abstract Views |
Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
A General Equilibrium Model of Taxation That Uses Micro-Unit Data: Withan Application to the Impact of Instituting a Flat-Rate Income Tax |
0 |
0 |
0 |
87 |
0 |
0 |
1 |
363 |
A General Equilibrium Model of Taxation with Endogenous Financial Behavior |
0 |
0 |
1 |
82 |
0 |
1 |
5 |
392 |
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures |
0 |
0 |
1 |
54 |
0 |
0 |
1 |
350 |
A General Model of the Behavioral Response to Taxation |
0 |
0 |
0 |
444 |
0 |
0 |
3 |
1,235 |
A NORTH-SOUTH MODEL OF TAXATION AND CAPITAL FLOWS |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
43 |
A New Summary Measure of the Effective Tax Rate on Investment |
0 |
0 |
0 |
353 |
0 |
0 |
1 |
1,195 |
A North-South Model of Taxation and Capital Flow |
0 |
0 |
0 |
52 |
0 |
1 |
1 |
246 |
A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior |
0 |
0 |
0 |
168 |
0 |
2 |
3 |
490 |
A characteristics approach to optimal taxation: line drawing and tax-driven product innovation |
0 |
0 |
0 |
6 |
0 |
1 |
1 |
32 |
An Empirical Examination of Municipal Financial Policy |
0 |
0 |
0 |
57 |
0 |
0 |
0 |
300 |
Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? |
0 |
0 |
9 |
371 |
0 |
0 |
19 |
1,731 |
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions |
0 |
0 |
0 |
78 |
0 |
0 |
0 |
293 |
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration |
0 |
0 |
1 |
24 |
4 |
9 |
51 |
232 |
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration |
0 |
0 |
0 |
30 |
0 |
0 |
0 |
76 |
Car Notches: Strategic Automaker Responses to Fuel Economy Policy |
0 |
0 |
0 |
32 |
0 |
0 |
2 |
151 |
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time |
0 |
0 |
0 |
11 |
0 |
0 |
1 |
86 |
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time |
0 |
0 |
0 |
89 |
0 |
0 |
0 |
776 |
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
98 |
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? |
0 |
0 |
1 |
12 |
0 |
0 |
1 |
114 |
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? |
0 |
0 |
0 |
40 |
0 |
0 |
0 |
208 |
Check in the mail or more in the paycheck: does the effectiveness of fiscal stimulus depend on how it is delivered? |
0 |
0 |
0 |
13 |
0 |
0 |
2 |
153 |
Check in the mail or more in the paycheck: does the effectiveness of fiscal stimulus depend on how it is delivered? |
0 |
0 |
0 |
19 |
0 |
1 |
1 |
116 |
Consumer Response to Tax Rebates |
0 |
0 |
0 |
282 |
0 |
1 |
4 |
1,762 |
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding |
0 |
0 |
2 |
158 |
1 |
1 |
3 |
566 |
Corporate Tax Disclosure |
0 |
2 |
5 |
23 |
0 |
3 |
12 |
30 |
Corporate Tax Evasion with Agency Costs |
0 |
0 |
3 |
233 |
1 |
2 |
10 |
820 |
Death Watch for the Estate Tax? |
0 |
0 |
0 |
12 |
0 |
0 |
1 |
73 |
Denial of Death and Economic Behavior |
0 |
0 |
0 |
151 |
0 |
3 |
6 |
674 |
Did Steve Forbes Scare the Municipal Bond Market? |
0 |
0 |
0 |
112 |
0 |
0 |
0 |
1,019 |
Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys |
0 |
0 |
0 |
281 |
0 |
0 |
0 |
950 |
Did the 2008 Tax Rebates Stimulate Spending? |
0 |
0 |
0 |
138 |
0 |
0 |
2 |
453 |
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data |
0 |
0 |
0 |
37 |
0 |
1 |
1 |
436 |
Distributional Implications of Joint Tax Evasion |
0 |
1 |
2 |
102 |
1 |
2 |
10 |
327 |
Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process |
0 |
0 |
0 |
12 |
0 |
1 |
3 |
36 |
Do Taxes Matter? Lessons From the 1980s |
0 |
0 |
0 |
94 |
0 |
0 |
1 |
355 |
Do Trust and Trustworthiness Pay Off? |
0 |
0 |
0 |
150 |
0 |
1 |
1 |
559 |
Do We Now Collect Any Revenue From Taxing Capital Income? |
0 |
0 |
0 |
153 |
0 |
1 |
1 |
431 |
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes |
0 |
0 |
0 |
38 |
0 |
0 |
1 |
92 |
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes |
0 |
0 |
0 |
58 |
1 |
1 |
1 |
187 |
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns |
0 |
0 |
1 |
285 |
0 |
5 |
14 |
1,178 |
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns |
0 |
0 |
0 |
51 |
2 |
4 |
5 |
229 |
Does Credit-card Information Reporting Improve Small-business Tax Compliance? |
0 |
0 |
0 |
43 |
0 |
0 |
0 |
96 |
Does Growing Inequality Reduce Tax Progressivity? Should It? |
0 |
0 |
0 |
257 |
1 |
2 |
2 |
922 |
Does credit-card information reporting improve small-business tax compliance? |
0 |
0 |
0 |
36 |
0 |
0 |
0 |
40 |
Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity |
0 |
0 |
1 |
153 |
3 |
4 |
6 |
754 |
Estimating Tax Noncompliance with Evidence from Unaudited |
0 |
0 |
0 |
10 |
1 |
5 |
10 |
43 |
Fear of Nuclear War and Intercountry Differences in the Rate of Saving |
0 |
0 |
0 |
61 |
0 |
1 |
3 |
649 |
Free-Trade Taxation and Protectionist Taxation |
0 |
0 |
1 |
241 |
0 |
1 |
4 |
1,684 |
Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment |
0 |
0 |
0 |
73 |
0 |
0 |
1 |
190 |
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response |
0 |
0 |
0 |
143 |
0 |
1 |
5 |
1,130 |
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications |
0 |
1 |
1 |
30 |
0 |
2 |
4 |
162 |
Household response to the 2008 tax rebates: survey evidence and aggregate implications |
0 |
0 |
1 |
33 |
1 |
1 |
3 |
155 |
Housing Finance Imperfections and Private Saving: A Comparative Simulation Analysis of the U.S. and Japan |
0 |
0 |
0 |
96 |
0 |
0 |
0 |
285 |
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan |
0 |
0 |
4 |
23 |
0 |
0 |
10 |
53 |
How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan |
0 |
0 |
1 |
62 |
0 |
0 |
9 |
180 |
Income Shifting in U.S. Multinational Corporations |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
130 |
Income Shifting in U.S. Multinational Corporations |
0 |
0 |
0 |
208 |
0 |
2 |
2 |
1,154 |
Inflation and the Excess Taxation of Capital Gains on Corporate Stock |
0 |
0 |
0 |
29 |
0 |
2 |
3 |
242 |
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects |
0 |
0 |
1 |
301 |
0 |
0 |
3 |
1,352 |
Issues in Colombian Tax Administration |
0 |
0 |
0 |
5 |
0 |
1 |
3 |
41 |
Missing Miles: Evasion Responses to Car Taxes |
0 |
0 |
1 |
26 |
0 |
2 |
9 |
67 |
Missing Miles: Evasion Responses to Car Taxes |
0 |
0 |
1 |
3 |
0 |
2 |
5 |
25 |
Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate |
0 |
1 |
3 |
34 |
0 |
2 |
6 |
49 |
Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics |
0 |
0 |
0 |
173 |
0 |
0 |
0 |
440 |
On Choosing a Flat-Rate Income Tax Schedule |
0 |
0 |
0 |
133 |
0 |
0 |
0 |
1,123 |
Optimal Tax Administration |
0 |
0 |
0 |
158 |
0 |
1 |
2 |
238 |
Optimal Tax Administration |
1 |
1 |
5 |
145 |
2 |
3 |
17 |
218 |
Optimal Taxation and Optimal Tax Systems |
0 |
0 |
3 |
861 |
1 |
3 |
14 |
2,123 |
Optimal observability in a linear income tax |
0 |
0 |
0 |
119 |
0 |
0 |
0 |
216 |
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan |
0 |
0 |
0 |
29 |
1 |
2 |
4 |
88 |
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan |
0 |
0 |
0 |
45 |
0 |
0 |
4 |
96 |
Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax |
0 |
0 |
0 |
82 |
0 |
2 |
4 |
372 |
Playing With Fire: Cigarettes, Taxes and Competition From the Internet |
0 |
0 |
0 |
74 |
0 |
2 |
2 |
332 |
Playing with Fire: Cigarettes, Taxes and Competition from the Internet |
0 |
0 |
0 |
43 |
0 |
0 |
0 |
215 |
Post-War Capital Accumulation and the Threat of Nuclear War |
0 |
0 |
0 |
31 |
0 |
0 |
3 |
395 |
Public Tax-Return Disclosure |
0 |
0 |
0 |
91 |
0 |
1 |
5 |
163 |
Public disclosure of tax information. Compliance tool or social network? |
0 |
0 |
0 |
35 |
0 |
0 |
5 |
48 |
Randomness in Tax Enforcement |
0 |
1 |
1 |
94 |
0 |
1 |
2 |
267 |
Rethinking the Estate and Gift Tax: Overview |
0 |
0 |
4 |
266 |
0 |
0 |
6 |
1,233 |
TAX EFFECTS OF FOREIGN DIRECT INVESTMENT IN THE U.S.: EVIDENCE FROM A CROSS-COUNTRY COMPARISON |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
201 |
THE IMPACT OF THE TAX REFORM ACT OF 1986 ON FOREIGN DIRECT INVESTMENT TO AND FROM THE UNITED STATES |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
68 |
Tax Avoidance, Evasion, and Administration |
0 |
1 |
11 |
1,448 |
3 |
16 |
97 |
4,063 |
Tax Competition With Parasitic Tax Havens |
0 |
0 |
2 |
459 |
0 |
1 |
6 |
1,264 |
Tax Compliance and Enforcement |
1 |
4 |
7 |
177 |
3 |
9 |
27 |
375 |
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison |
0 |
0 |
0 |
246 |
0 |
0 |
0 |
677 |
Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach |
0 |
0 |
0 |
32 |
0 |
0 |
0 |
173 |
Tax ImplementationIssues in the Transition from a Planned Economy |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
257 |
Tax Knowledge and Tax Manipulation: A Unifying Model |
0 |
0 |
0 |
24 |
0 |
0 |
6 |
64 |
Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India |
0 |
0 |
0 |
110 |
0 |
0 |
1 |
909 |
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property |
0 |
0 |
0 |
15 |
0 |
0 |
0 |
9 |
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property |
0 |
0 |
0 |
15 |
0 |
2 |
4 |
30 |
Tax Reform Made Me Do It! |
0 |
0 |
0 |
33 |
0 |
0 |
1 |
93 |
Tax administration and tax systems |
0 |
0 |
1 |
184 |
0 |
1 |
6 |
317 |
Tax sensitivity of foreign direct investment: an empirical assessment |
0 |
0 |
0 |
202 |
0 |
1 |
2 |
830 |
Taxation and Inequality: A Time-Exposure Perspective |
0 |
0 |
0 |
75 |
1 |
1 |
2 |
366 |
Taxation and the Superrich |
0 |
0 |
1 |
77 |
1 |
2 |
3 |
127 |
Taxation and the Superrich |
0 |
0 |
0 |
55 |
1 |
2 |
3 |
76 |
Taxation and the Superrich |
0 |
0 |
0 |
66 |
1 |
3 |
8 |
154 |
Taxation and the superrich |
0 |
0 |
1 |
24 |
0 |
1 |
3 |
46 |
Taxes and the User Cost of Capital for Owner-Occupied Housing |
0 |
0 |
1 |
324 |
0 |
0 |
2 |
954 |
Taxes on the Internet: Deterrence Effects of Public Disclosure |
0 |
0 |
2 |
105 |
0 |
1 |
8 |
502 |
Taxes on the internet. Deterrence effects of public disclosure |
0 |
0 |
3 |
119 |
0 |
1 |
7 |
313 |
Taxes, Tariffs, and Globale Corporation |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
40 |
Taxes, Tariffs, and The Global Corporation |
0 |
0 |
0 |
37 |
0 |
0 |
0 |
251 |
Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts |
0 |
0 |
0 |
48 |
0 |
2 |
5 |
134 |
Taxing Our Wealth |
0 |
0 |
0 |
9 |
0 |
0 |
3 |
44 |
Taxing Our Wealth |
0 |
0 |
1 |
29 |
0 |
0 |
3 |
67 |
Taxing Our Wealth |
0 |
0 |
0 |
51 |
0 |
0 |
2 |
98 |
Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts |
0 |
0 |
1 |
27 |
0 |
0 |
1 |
44 |
Taxpayer Search for Information: Implications for Rational Attention |
0 |
0 |
0 |
31 |
0 |
1 |
3 |
117 |
Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota |
0 |
1 |
5 |
202 |
0 |
4 |
24 |
526 |
Taxpayer search for information: implications for rational attention |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
36 |
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns |
0 |
0 |
0 |
58 |
0 |
0 |
1 |
290 |
The Compliance Cost of the U.S. Individual Income Tax System |
0 |
0 |
2 |
246 |
1 |
1 |
6 |
854 |
The Costs of Taxation and the Marginal Cost of Funds |
0 |
0 |
0 |
63 |
0 |
1 |
2 |
682 |
The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota |
0 |
0 |
0 |
390 |
0 |
0 |
4 |
1,442 |
The Economics of Corporate Tax Selfishness |
0 |
0 |
1 |
310 |
0 |
1 |
9 |
965 |
The Economics of Earnings Manipulation and Managerial Compensation |
0 |
0 |
0 |
106 |
0 |
0 |
2 |
381 |
The Economics of Taxing the Rich |
0 |
0 |
0 |
518 |
0 |
0 |
2 |
2,418 |
The Economics of Workaholism: We Should Not Have Worked on This Paper |
0 |
0 |
0 |
338 |
0 |
0 |
0 |
1,128 |
The Economics of Workaholism: We Should Not Have Worked on This Paper |
0 |
0 |
0 |
254 |
0 |
1 |
1 |
1,133 |
The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base |
0 |
0 |
1 |
110 |
0 |
1 |
6 |
306 |
The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base |
0 |
0 |
1 |
64 |
1 |
1 |
4 |
262 |
The Effect of Taxes on Investment and Income Shifting to Puerto Rico |
0 |
0 |
2 |
239 |
0 |
0 |
3 |
2,687 |
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains |
0 |
1 |
1 |
125 |
0 |
3 |
4 |
618 |
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review |
0 |
0 |
4 |
543 |
0 |
1 |
13 |
1,718 |
The Impact of Tax Reform on Households |
0 |
0 |
0 |
41 |
0 |
0 |
0 |
218 |
The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors |
0 |
1 |
3 |
227 |
0 |
4 |
13 |
1,257 |
The Impact of the Tax Reform Act of 1986 on Foreign Direct Investment to and from the United States |
0 |
0 |
0 |
86 |
0 |
1 |
4 |
459 |
The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence |
0 |
1 |
1 |
135 |
1 |
3 |
4 |
946 |
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households |
0 |
0 |
0 |
21 |
0 |
0 |
3 |
31 |
The Optimal Elasticity of Taxable Income |
0 |
0 |
0 |
270 |
0 |
1 |
3 |
879 |
The Optimal Size of a Tax Collection Agency |
0 |
0 |
3 |
211 |
0 |
2 |
6 |
798 |
The Optimal Two-Bracket Linear Income Tax |
0 |
0 |
1 |
138 |
0 |
0 |
4 |
1,276 |
The Return to Tax Simplification: An Econometric Analysis |
0 |
0 |
1 |
103 |
0 |
0 |
4 |
297 |
The Seesaw Principle in International Tax Policy |
0 |
0 |
0 |
132 |
0 |
0 |
0 |
956 |
The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers |
1 |
1 |
1 |
142 |
1 |
2 |
2 |
658 |
The use of panel data in the analysis of the behavioral response to taxation |
0 |
0 |
0 |
19 |
0 |
0 |
0 |
59 |
Trust and Trustworthiness in an Economy with Heterogeneous Individuals |
0 |
0 |
0 |
101 |
0 |
0 |
1 |
270 |
Trust in Public Finance |
0 |
0 |
1 |
243 |
1 |
2 |
7 |
842 |
Welfare Dominance: An Application to Commodity Taxation |
0 |
0 |
1 |
117 |
0 |
0 |
1 |
377 |
Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock |
0 |
0 |
0 |
30 |
0 |
0 |
2 |
97 |
Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns |
0 |
1 |
1 |
12 |
0 |
2 |
2 |
23 |
Why World Redistribution Fails |
0 |
0 |
0 |
109 |
0 |
0 |
2 |
454 |
Total Working Papers |
3 |
18 |
115 |
18,365 |
35 |
160 |
672 |
73,833 |
Journal Article |
File Downloads |
Abstract Views |
Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
A Characteristics Approach to Optimal Taxation: Line Drawing and Tax‐Driven Product Innovation |
0 |
0 |
0 |
6 |
1 |
1 |
1 |
38 |
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures |
0 |
0 |
1 |
18 |
0 |
0 |
1 |
198 |
A General Model of the Behavioral Response to Taxation |
2 |
3 |
4 |
168 |
4 |
7 |
15 |
559 |
A North-South Model of Taxation and Capital Flows |
0 |
0 |
0 |
0 |
0 |
2 |
2 |
101 |
An Empirical Test for Tax Evasion |
1 |
1 |
8 |
453 |
1 |
5 |
19 |
1,134 |
Analyzing the standard deduction as a presumptive tax |
0 |
0 |
0 |
33 |
0 |
1 |
3 |
274 |
April 15 Syndrome |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
237 |
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions |
0 |
0 |
0 |
46 |
0 |
0 |
0 |
294 |
Are capital gains the Achilles’ heel of taxing the rich? |
0 |
2 |
11 |
13 |
1 |
6 |
27 |
33 |
Are corporate tax rates, or countries, converging? |
0 |
0 |
0 |
745 |
0 |
0 |
5 |
1,617 |
Behavioral Public Finance: Tax Design As Price Presentation |
0 |
0 |
1 |
119 |
0 |
0 |
1 |
420 |
Car notches: Strategic automaker responses to fuel economy policy |
0 |
0 |
6 |
71 |
0 |
2 |
15 |
325 |
Caveats to the Research Use of Tax-Return Administrative Data |
0 |
1 |
7 |
59 |
0 |
3 |
11 |
115 |
Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time |
0 |
0 |
1 |
53 |
1 |
1 |
4 |
362 |
Cheating Ourselves: The Economics of Tax Evasion |
0 |
1 |
4 |
153 |
1 |
4 |
22 |
1,513 |
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? |
0 |
0 |
2 |
43 |
2 |
2 |
9 |
322 |
Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition |
0 |
0 |
0 |
36 |
0 |
1 |
1 |
98 |
Consumer Response to Tax Rebates |
0 |
0 |
4 |
215 |
0 |
2 |
14 |
950 |
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding |
0 |
1 |
5 |
178 |
0 |
4 |
30 |
768 |
Corporate tax evasion with agency costs |
0 |
0 |
6 |
392 |
5 |
7 |
26 |
1,321 |
Deconstructing the Income Tax |
0 |
1 |
2 |
62 |
0 |
2 |
3 |
203 |
Denial of Death and Economic Behavior |
0 |
1 |
2 |
93 |
0 |
1 |
2 |
635 |
Did Steve Forbes scare the US municipal bond market? |
0 |
0 |
0 |
38 |
0 |
1 |
1 |
248 |
Did the 2008 Tax Rebates Stimulate Spending? |
0 |
0 |
6 |
178 |
1 |
3 |
18 |
794 |
Did the Tax Reform Act of 1986 Simplify Tax Matters? |
0 |
0 |
0 |
45 |
0 |
0 |
0 |
266 |
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data |
0 |
0 |
0 |
25 |
0 |
1 |
2 |
219 |
Distinguishing the role of authority “in” and authority “to” |
0 |
0 |
0 |
35 |
0 |
0 |
2 |
167 |
Distributional Implications of Joint Tax Evasion |
0 |
0 |
0 |
8 |
2 |
2 |
7 |
58 |
Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota |
1 |
1 |
8 |
199 |
1 |
4 |
25 |
510 |
Do Taxes Matter for Foreign Direct Investment? |
0 |
0 |
0 |
1 |
0 |
1 |
2 |
904 |
Do Taxes Matter? Lessons from the 1980's |
0 |
0 |
0 |
138 |
0 |
1 |
11 |
522 |
Do Trust and Trustworthiness Pay Off? |
0 |
0 |
0 |
22 |
0 |
0 |
2 |
196 |
Do we now collect any revenue from taxing capital income? |
0 |
0 |
0 |
98 |
1 |
1 |
6 |
367 |
Does Evasion Invalidate the Welfare Sufficiency of the ETI? |
0 |
0 |
1 |
4 |
0 |
0 |
4 |
15 |
Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance |
0 |
1 |
38 |
211 |
1 |
4 |
53 |
413 |
Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes |
0 |
0 |
1 |
37 |
1 |
2 |
12 |
198 |
Does credit-card information reporting improve small-business tax compliance? |
1 |
1 |
2 |
76 |
1 |
5 |
14 |
304 |
Down-Payment Constraints: Tax Policy Effects in a Growing Economy With Rental and Owner-Occupied Housing |
0 |
0 |
1 |
20 |
0 |
0 |
1 |
51 |
Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity |
0 |
0 |
8 |
173 |
2 |
2 |
28 |
899 |
Editor's Choice Insights from a Tax-systems Perspective |
0 |
1 |
1 |
11 |
0 |
1 |
2 |
43 |
Estimating tax noncompliance with evidence from unaudited tax returns |
0 |
0 |
0 |
104 |
1 |
3 |
12 |
390 |
Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy |
0 |
0 |
9 |
190 |
0 |
1 |
24 |
543 |
Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934 |
0 |
0 |
0 |
14 |
0 |
0 |
0 |
52 |
Fear of Nuclear War and Intercountry Differences in the Rate of Saving |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
357 |
Financial reporting, tax, and real decisions: toward a unifying framework |
0 |
0 |
1 |
46 |
0 |
1 |
5 |
182 |
Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled |
0 |
0 |
0 |
95 |
0 |
1 |
4 |
337 |
Free trade taxation and protectionist taxation |
0 |
0 |
2 |
34 |
0 |
0 |
6 |
181 |
Gender tax difference in the U.S. income tax |
1 |
5 |
10 |
10 |
64 |
197 |
241 |
241 |
Genes as Tags: The Tax Implications of Widely Available Genetic Information |
0 |
0 |
1 |
10 |
0 |
0 |
1 |
46 |
Gifts to government |
1 |
1 |
2 |
6 |
1 |
1 |
3 |
14 |
Group Equity and Implicit Discrimination in Tax Systems |
0 |
1 |
4 |
31 |
0 |
1 |
6 |
49 |
Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms |
0 |
0 |
0 |
18 |
1 |
3 |
10 |
94 |
Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan |
0 |
0 |
0 |
52 |
0 |
1 |
4 |
235 |
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan |
1 |
1 |
9 |
21 |
1 |
3 |
23 |
77 |
Incentive effects of the IRS’ passport certification and revocation process |
0 |
0 |
0 |
4 |
0 |
1 |
10 |
23 |
Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 |
0 |
3 |
14 |
310 |
1 |
5 |
24 |
682 |
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects |
0 |
0 |
0 |
10 |
1 |
1 |
5 |
43 |
Introduction to the special issue on The Role of Firms in Tax Systems |
0 |
0 |
1 |
57 |
0 |
0 |
1 |
161 |
Is This Tax Reform, or Just Confusion? |
0 |
0 |
0 |
27 |
0 |
1 |
2 |
128 |
Lessons for Tax Policy in the Great Recession |
0 |
0 |
0 |
26 |
0 |
1 |
1 |
93 |
Life and Death Questions About the Estate and Gift Tax |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
26 |
Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation |
1 |
1 |
2 |
30 |
1 |
3 |
6 |
88 |
Methodological Issues in Measuring and Interpreting Taxable Income Elasticities |
0 |
0 |
3 |
26 |
0 |
0 |
6 |
88 |
Missing miles: Evasion responses to car taxes |
0 |
0 |
1 |
16 |
0 |
0 |
6 |
70 |
Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics |
0 |
0 |
1 |
69 |
1 |
2 |
9 |
228 |
On Voluntary Compliance, Voluntary Taxes, and Social Capital |
0 |
0 |
3 |
21 |
0 |
1 |
6 |
72 |
Optimal Taxation and Optimal Tax Systems |
0 |
0 |
2 |
567 |
1 |
3 |
8 |
1,452 |
Optimal observability in a linear income tax |
0 |
0 |
0 |
22 |
0 |
0 |
3 |
235 |
Optimal tax administration |
1 |
5 |
28 |
215 |
4 |
12 |
85 |
641 |
Optimal tax systems with endogenous behavioral biases |
0 |
0 |
0 |
19 |
0 |
0 |
2 |
51 |
Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax |
0 |
0 |
3 |
52 |
0 |
6 |
10 |
287 |
Playing with Fire: Cigarettes, Taxes, and Competition from the Internet |
0 |
0 |
0 |
108 |
0 |
2 |
6 |
465 |
Policy Watch: Death Watch for the Estate Tax? |
0 |
0 |
0 |
88 |
0 |
0 |
0 |
391 |
Professional Opinions About Tax Policy: 1994 and 1934 |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
28 |
Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives |
0 |
1 |
4 |
96 |
0 |
2 |
8 |
225 |
Public disclosure of tax information: Compliance tool or social network? |
0 |
0 |
0 |
5 |
0 |
1 |
9 |
33 |
Public tax-return disclosure |
1 |
2 |
7 |
64 |
2 |
6 |
23 |
269 |
Putting Firms into Optimal Tax Theory |
0 |
0 |
2 |
93 |
0 |
0 |
3 |
303 |
Randomness in tax enforcement |
0 |
1 |
2 |
59 |
0 |
3 |
9 |
215 |
Rank Reversals and the Tax Elasticity of Capital Gain Realizations |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
8 |
Real Firms in Tax Systems |
0 |
0 |
0 |
32 |
1 |
1 |
1 |
84 |
Rhetoric and Economics in the Estate Tax Debate |
0 |
0 |
1 |
6 |
0 |
0 |
1 |
20 |
Saving and the Fear of Nuclear War |
0 |
0 |
0 |
2 |
0 |
0 |
2 |
33 |
Stock Transactions Volume and the 1978 Capital Gains Tax Reduction |
0 |
0 |
0 |
11 |
0 |
0 |
0 |
43 |
Tax Analysis with a Human Face: Closing the Gap between Theory and Practice: Invited Lecture |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
49 |
Tax Compliance and Enforcement |
0 |
2 |
7 |
102 |
0 |
3 |
16 |
324 |
Tax From Any Angle: Reflections on Multi-Disciplinary Tax Research |
0 |
0 |
0 |
15 |
1 |
1 |
1 |
45 |
Tax Implementation Issues in the Transition from a Planned Economy |
0 |
0 |
0 |
0 |
0 |
1 |
3 |
60 |
Tax Knowledge and Tax Manipulation: A Unifying Model |
0 |
2 |
4 |
4 |
0 |
4 |
22 |
22 |
Tax Privacy |
0 |
2 |
2 |
2 |
0 |
4 |
4 |
4 |
Tax Reform Made Me Do It! |
0 |
0 |
0 |
10 |
1 |
1 |
3 |
66 |
Tax competition with parasitic tax havens |
1 |
4 |
19 |
462 |
3 |
14 |
59 |
1,276 |
Tax law changes, income-shifting and measured wage inequality: Evidence from India |
0 |
0 |
1 |
53 |
0 |
1 |
3 |
405 |
Tax losses and ex-ante offshore transfer of intellectual property |
0 |
1 |
2 |
6 |
0 |
2 |
9 |
19 |
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs |
0 |
0 |
2 |
42 |
1 |
1 |
6 |
152 |
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs |
0 |
0 |
0 |
84 |
0 |
0 |
1 |
229 |
Taxation and Big Brother: information, personalisation and privacy in 21st century tax policy |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
190 |
Taxation and the Financial Sector |
0 |
0 |
0 |
46 |
0 |
1 |
1 |
130 |
Taxation and the Superrich |
1 |
1 |
2 |
27 |
2 |
3 |
11 |
97 |
Taxes and the User Cost of Capital for Owner‐Occupied Housing |
0 |
1 |
2 |
63 |
0 |
3 |
9 |
267 |
Taxes on the Internet: Deterrence Effects of Public Disclosure |
0 |
0 |
4 |
53 |
0 |
0 |
7 |
197 |
Taxes, tariffs, and the global corporation |
0 |
0 |
0 |
22 |
0 |
0 |
2 |
188 |
Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts |
0 |
1 |
1 |
11 |
0 |
1 |
4 |
57 |
Taxing Our Wealth |
1 |
3 |
10 |
86 |
3 |
7 |
29 |
312 |
Taxing the rich (more) |
0 |
1 |
3 |
5 |
2 |
3 |
17 |
20 |
Taxpayer Search for Information: Implications for Rational Attention |
0 |
0 |
0 |
19 |
1 |
1 |
2 |
160 |
Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota |
3 |
6 |
30 |
695 |
5 |
19 |
100 |
1,886 |
Thanatology and Economics: The Behavioral Economics of Death |
0 |
1 |
2 |
131 |
0 |
2 |
4 |
478 |
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns |
0 |
1 |
1 |
74 |
0 |
2 |
5 |
467 |
The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform |
0 |
1 |
4 |
36 |
1 |
2 |
10 |
103 |
The Costs of Taxation and the Marginal Efficiency Cost of Funds |
1 |
1 |
5 |
137 |
3 |
3 |
15 |
391 |
The Distribution of Income Tax Noncompliance |
0 |
0 |
3 |
242 |
0 |
1 |
14 |
549 |
The Economic Effects of the Tax Reform Act of 1986 |
6 |
11 |
42 |
1,524 |
14 |
28 |
107 |
4,770 |
The Economics of Corporate Tax Selfishness |
0 |
1 |
14 |
302 |
2 |
6 |
61 |
997 |
The Economics of Workaholism: We Should Not Have Worked on This Paper |
2 |
2 |
3 |
147 |
3 |
5 |
10 |
715 |
The Effect Of Taxes On Investment And Income Shifting To Puerto Rico |
0 |
1 |
10 |
256 |
1 |
3 |
26 |
1,216 |
The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan |
1 |
3 |
14 |
80 |
2 |
10 |
38 |
657 |
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains |
0 |
1 |
2 |
82 |
1 |
2 |
9 |
452 |
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply |
0 |
0 |
0 |
14 |
0 |
2 |
3 |
197 |
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review |
0 |
0 |
4 |
495 |
5 |
6 |
30 |
1,688 |
The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems |
0 |
2 |
7 |
46 |
0 |
5 |
14 |
115 |
The Income Tax Compliance Cost of Big Business |
0 |
0 |
3 |
21 |
1 |
2 |
8 |
82 |
The NTJ Hall of Fame |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
15 |
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households |
1 |
1 |
2 |
2 |
2 |
3 |
9 |
9 |
The Return To Tax Simplification: an Econometric Analysis |
0 |
0 |
4 |
24 |
0 |
2 |
14 |
108 |
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis |
0 |
1 |
2 |
66 |
0 |
1 |
4 |
373 |
The Role of Misconceptions in Support for Regressive Tax Reform |
0 |
0 |
2 |
68 |
1 |
1 |
9 |
196 |
The VAT at 100: A Retrospective Survey and Agenda for Future Research |
0 |
1 |
4 |
19 |
0 |
3 |
16 |
45 |
The behavioral response to housing transfer taxes: Evidence from a notched change in D.C. policy |
1 |
4 |
9 |
91 |
2 |
6 |
23 |
240 |
The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications |
0 |
0 |
0 |
38 |
1 |
1 |
1 |
144 |
The economics of earnings manipulation and managerial compensation |
0 |
0 |
0 |
22 |
0 |
0 |
0 |
220 |
The effect of tax simplification on individuals |
0 |
0 |
1 |
26 |
0 |
0 |
1 |
226 |
The fatal toll of driving to drink: The effect of minimum legal drinking age evasion on traffic fatalities |
0 |
0 |
1 |
80 |
1 |
1 |
5 |
363 |
The limitations of decentralized world redistribution: An optimal taxation approach |
0 |
0 |
1 |
89 |
0 |
0 |
1 |
360 |
The optimal elasticity of taxable income |
1 |
1 |
4 |
199 |
1 |
1 |
10 |
667 |
The optimal two-bracket linear income tax |
0 |
0 |
2 |
175 |
0 |
0 |
5 |
582 |
The seesaw principle in international tax policy |
0 |
0 |
1 |
55 |
0 |
1 |
6 |
500 |
Three Decades of Tax Analysis, 1992–2022 |
0 |
0 |
16 |
31 |
0 |
0 |
21 |
36 |
Three challenges for public finance |
0 |
0 |
0 |
45 |
0 |
0 |
0 |
314 |
Toward a Consumption Tax, and Beyond |
0 |
0 |
0 |
53 |
0 |
0 |
0 |
180 |
Understanding multidimensional tax systems |
0 |
0 |
1 |
49 |
0 |
0 |
2 |
147 |
Welfare Dominance: An Application to Commodity Taxation |
0 |
0 |
0 |
100 |
0 |
1 |
2 |
626 |
What Do Cross-Country Studies Teach about Government Involvement, Prosperity, and Economic Growth? |
0 |
0 |
2 |
60 |
1 |
2 |
9 |
442 |
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement |
1 |
3 |
21 |
399 |
1 |
6 |
61 |
1,296 |
What taxpayers, governments and tax economists do – and what they should do |
0 |
0 |
4 |
5 |
0 |
1 |
8 |
11 |
Who Sells During a Crash? Evidence from Tax Return Data on Daily Sales of Stock |
1 |
1 |
1 |
2 |
1 |
1 |
5 |
12 |
Why Is Elvis on Burkina Faso Postage Stamps? Cross‐Country Evidence on the Commercialization of State Sovereignty |
0 |
0 |
0 |
1 |
0 |
1 |
1 |
6 |
Total Journal Articles |
32 |
97 |
523 |
14,047 |
170 |
524 |
1,866 |
53,124 |