| 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 |
2 |
3 |
10 |
74 |
8 |
18 |
36 |
275 |
| A General Equilibrium Model of Taxation with Endogenous Financial Behavior |
0 |
2 |
10 |
55 |
2 |
9 |
37 |
251 |
| A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures |
1 |
1 |
7 |
30 |
4 |
9 |
22 |
164 |
| A General Model of the Behavioral Response to Taxation |
1 |
8 |
44 |
333 |
6 |
19 |
82 |
908 |
| A NORTH-SOUTH MODEL OF TAXATION AND CAPITAL FLOWS |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
7 |
| A New Summary Measure of the Effective Tax Rate on Investment |
1 |
9 |
27 |
272 |
4 |
18 |
87 |
850 |
| A North-South Model of Taxation and Capital Flow |
1 |
1 |
5 |
34 |
2 |
4 |
18 |
137 |
| A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior |
3 |
10 |
28 |
87 |
5 |
22 |
69 |
186 |
| An Empirical Examination of Municipal Financial Policy |
0 |
1 |
3 |
42 |
3 |
7 |
27 |
158 |
| Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? |
1 |
3 |
22 |
199 |
8 |
23 |
78 |
1,091 |
| Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions |
0 |
2 |
6 |
55 |
2 |
10 |
26 |
174 |
| Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time |
1 |
2 |
10 |
66 |
1 |
4 |
37 |
655 |
| Consumer Response to Tax Rebates |
1 |
6 |
38 |
215 |
17 |
53 |
183 |
1,289 |
| Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding |
1 |
4 |
22 |
68 |
5 |
17 |
73 |
261 |
| Corporate Tax Evasion with Agency Costs |
1 |
5 |
17 |
125 |
6 |
21 |
83 |
412 |
| Denial of Death and Economic Behavior |
0 |
4 |
14 |
117 |
5 |
15 |
75 |
439 |
| Did Steve Forbes Scare the Municipal Bond Market? |
2 |
5 |
11 |
97 |
9 |
31 |
117 |
876 |
| Did the 2008 Tax Rebates Stimulate Spending? |
7 |
12 |
42 |
42 |
18 |
39 |
68 |
68 |
| Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data |
0 |
0 |
4 |
30 |
1 |
7 |
24 |
366 |
| Do Taxes Matter? Lessons From the 1980s |
1 |
1 |
8 |
51 |
3 |
6 |
27 |
236 |
| Do Trust and Trustworthiness Pay Off? |
1 |
2 |
6 |
116 |
14 |
23 |
48 |
363 |
| Do We Now Collect Any Revenue From Taxing Capital Income? |
0 |
2 |
11 |
112 |
3 |
12 |
38 |
281 |
| Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns |
2 |
5 |
31 |
165 |
5 |
34 |
145 |
604 |
| Does Growing Inequality Reduce Tax Progressivity? Should It? |
2 |
5 |
20 |
192 |
5 |
12 |
39 |
718 |
| Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity |
1 |
5 |
15 |
103 |
3 |
14 |
58 |
485 |
| Fear of Nuclear War and Intercountry Differences in the Rate of Saving |
0 |
2 |
15 |
35 |
11 |
30 |
132 |
355 |
| Free-Trade Taxation and Protectionist Taxation |
0 |
3 |
11 |
191 |
4 |
17 |
48 |
1,383 |
| High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response |
2 |
6 |
13 |
94 |
3 |
12 |
38 |
939 |
| Housing Finance Imperfections and Private Saving: A Comparative Simulation Analysis of the U.S. and Japan |
2 |
4 |
17 |
63 |
5 |
9 |
38 |
174 |
| Income Shifting in U.S. Multinational Corporations |
0 |
0 |
0 |
0 |
1 |
5 |
22 |
39 |
| Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects |
1 |
8 |
19 |
228 |
8 |
20 |
75 |
1,098 |
| On Choosing a Flat-Rate Income Tax Schedule |
2 |
2 |
10 |
116 |
13 |
14 |
77 |
946 |
| Optimal Taxation and Optimal Tax Systems |
11 |
33 |
126 |
423 |
25 |
76 |
247 |
801 |
| Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax |
1 |
5 |
13 |
34 |
7 |
20 |
56 |
168 |
| Post-War Capital Accumulation and the Threat of Nuclear War |
0 |
0 |
3 |
18 |
4 |
7 |
37 |
304 |
| Randomness in Tax Enforcement |
0 |
2 |
11 |
51 |
1 |
7 |
27 |
136 |
| Rethinking the Estate and Gift Tax: Overview |
0 |
6 |
20 |
169 |
5 |
23 |
91 |
892 |
| TAX EFFECTS OF FOREIGN DIRECT INVESTMENT IN THE U.S.: EVIDENCE FROM A CROSS-COUNTRY COMPARISON |
0 |
0 |
0 |
1 |
0 |
0 |
19 |
44 |
| 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 |
7 |
17 |
| Tax Competition With Parasitic Tax Havens |
5 |
17 |
53 |
188 |
12 |
34 |
134 |
423 |
| Tax Effects on Foreign Direct Investment in the United States: Evidencefrom a Cross-Country Comparison |
2 |
6 |
28 |
108 |
4 |
21 |
76 |
246 |
| Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach |
0 |
0 |
0 |
26 |
1 |
4 |
17 |
105 |
| Tax ImplementationIssues in the Transition from a Planned Economy |
0 |
0 |
0 |
1 |
3 |
5 |
15 |
191 |
| Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India |
0 |
5 |
13 |
62 |
7 |
26 |
177 |
573 |
| Tax sensitivity of foreign direct investment: an empirical assessment |
1 |
6 |
31 |
112 |
1 |
10 |
73 |
527 |
| Taxes and the User Cost of Capital for Owner-Occupied Housing |
8 |
16 |
55 |
177 |
23 |
54 |
155 |
493 |
| Taxes, Tariffs, and Globale Corporation |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
8 |
| Taxes, Tariffs, and The Global Corporation |
0 |
1 |
4 |
28 |
3 |
7 |
26 |
163 |
| The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns |
0 |
1 |
5 |
35 |
1 |
7 |
24 |
149 |
| The Compliance Cost of the U.S. Individual Income Tax System |
1 |
9 |
26 |
117 |
7 |
31 |
86 |
405 |
| The Costs of Taxation and the Marginal Cost of Funds |
0 |
0 |
0 |
0 |
1 |
4 |
44 |
372 |
| The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota |
1 |
6 |
24 |
264 |
3 |
21 |
85 |
1,031 |
| The Economics of Corporate Tax Selfishness |
0 |
11 |
25 |
136 |
14 |
38 |
82 |
397 |
| The Economics of Earnings Manipulation and Managerial Compensation |
2 |
5 |
18 |
55 |
12 |
21 |
53 |
159 |
| The Economics of Taxing the Rich |
2 |
7 |
38 |
411 |
8 |
20 |
130 |
1,982 |
| The Economics of Workaholism: We Should Not Have Worked on This Paper |
2 |
6 |
25 |
257 |
13 |
34 |
121 |
617 |
| The Economics of Workaholism: We Should Not Have Worked on This Paper |
0 |
4 |
11 |
222 |
5 |
21 |
71 |
792 |
| The Effect of Taxes on Investment and Income Shifting to Puerto Rico |
1 |
3 |
26 |
135 |
8 |
18 |
88 |
2,177 |
| The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains |
0 |
2 |
17 |
67 |
9 |
22 |
105 |
363 |
| The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review |
58 |
60 |
60 |
60 |
12 |
14 |
14 |
14 |
| The Impact of Tax Reform on Households |
0 |
0 |
5 |
22 |
8 |
9 |
25 |
84 |
| The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors |
1 |
4 |
9 |
120 |
5 |
20 |
62 |
840 |
| The Impact of the Tax Reform Act of 1986 on Foreign Direct Investment to and from the United States |
0 |
1 |
12 |
50 |
3 |
13 |
47 |
298 |
| The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence |
0 |
0 |
8 |
74 |
1 |
13 |
43 |
458 |
| The Optimal Elasticity of Taxable Income |
0 |
3 |
18 |
176 |
5 |
19 |
64 |
550 |
| The Optimal Size of a Tax Collection Agency |
3 |
5 |
15 |
105 |
16 |
27 |
86 |
359 |
| The Optimal Two-Bracket Linear Income Tax |
2 |
6 |
22 |
96 |
12 |
26 |
90 |
1,080 |
| The Return to Tax Simplification: An Econometric Analysis |
0 |
0 |
9 |
57 |
3 |
5 |
24 |
149 |
| The Seesaw Principle in International Tax Policy |
6 |
8 |
18 |
87 |
11 |
28 |
87 |
649 |
| The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers |
1 |
4 |
16 |
77 |
4 |
15 |
50 |
382 |
| Trust and Trustworthiness in an Economy with Heterogeneous Individuals |
2 |
2 |
12 |
67 |
5 |
5 |
28 |
117 |
| Trust in Public Finance |
1 |
2 |
12 |
167 |
4 |
13 |
59 |
565 |
| Welfare Dominance: An Application to Commodity Taxation |
0 |
2 |
10 |
67 |
1 |
7 |
38 |
231 |
| Why World Redistribution Fails |
1 |
2 |
6 |
91 |
2 |
4 |
17 |
351 |
| Total Working Papers |
149 |
373 |
1,300 |
7,820 |
453 |
1,283 |
4,711 |
35,850 |
| Journal Article |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| "Options for Tax Reform": A Review of the 2005 Economic Report of the President's Tax Chapter |
0 |
0 |
2 |
33 |
0 |
2 |
13 |
104 |
| A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures |
0 |
1 |
2 |
9 |
0 |
2 |
4 |
44 |
| A General Model of the Behavioral Response to Taxation |
1 |
6 |
13 |
54 |
4 |
11 |
36 |
162 |
| An Empirical Test for Tax Evasion |
3 |
6 |
24 |
170 |
4 |
9 |
57 |
509 |
| Analyzing the standard deduction as a presumptive tax |
0 |
1 |
1 |
1 |
2 |
7 |
10 |
127 |
| April 15 Syndrome |
0 |
0 |
0 |
0 |
0 |
3 |
13 |
156 |
| Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions |
1 |
2 |
4 |
26 |
2 |
4 |
11 |
137 |
| Are corporate tax rates, or countries, converging? |
5 |
11 |
31 |
128 |
8 |
18 |
59 |
283 |
| Behavioral Public Finance: Tax Design As Price Presentation |
0 |
0 |
7 |
76 |
0 |
3 |
22 |
283 |
| Behavioral Public Finance: Tax Design as Price Presentation |
2 |
6 |
12 |
58 |
3 |
16 |
59 |
253 |
| Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time |
0 |
0 |
2 |
31 |
0 |
0 |
15 |
183 |
| Cheating Ourselves: The Economics of Tax Evasion |
0 |
0 |
0 |
0 |
13 |
45 |
188 |
297 |
| Consumer Response to Tax Rebates |
1 |
3 |
25 |
111 |
2 |
6 |
56 |
344 |
| Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding |
0 |
1 |
12 |
66 |
2 |
6 |
36 |
229 |
| Corporate tax evasion with agency costs |
0 |
1 |
10 |
68 |
4 |
9 |
38 |
188 |
| Deconstructing the Income Tax |
0 |
1 |
2 |
25 |
1 |
3 |
9 |
82 |
| Denial of Death and Economic Behavior |
0 |
1 |
10 |
56 |
3 |
12 |
67 |
312 |
| Did Steve Forbes scare the US municipal bond market? |
0 |
0 |
6 |
20 |
1 |
7 |
37 |
142 |
| Did the Tax Reform Act of 1986 Simplify Tax Matters? |
0 |
1 |
4 |
22 |
1 |
3 |
13 |
126 |
| Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data |
0 |
0 |
5 |
12 |
0 |
3 |
11 |
61 |
| Do Taxes Matter for Foreign Direct Investment? |
0 |
0 |
0 |
1 |
2 |
19 |
51 |
566 |
| Do Taxes Matter? Lessons from the 1980's |
1 |
1 |
7 |
34 |
3 |
3 |
23 |
131 |
| Do we now collect any revenue from taxing capital income? |
1 |
2 |
7 |
38 |
1 |
3 |
19 |
116 |
| Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity |
0 |
2 |
8 |
61 |
3 |
6 |
26 |
296 |
| Estimating tax noncompliance with evidence from unaudited tax returns |
1 |
3 |
10 |
34 |
4 |
7 |
35 |
113 |
| Fear of Nuclear War and Intercountry Differences in the Rate of Saving |
0 |
0 |
0 |
0 |
0 |
2 |
18 |
214 |
| Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled |
1 |
2 |
10 |
40 |
3 |
8 |
43 |
163 |
| Free trade taxation and protectionist taxation |
0 |
1 |
1 |
1 |
0 |
3 |
3 |
3 |
| Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan |
0 |
1 |
11 |
23 |
0 |
7 |
72 |
118 |
| Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 |
1 |
3 |
14 |
53 |
2 |
4 |
24 |
130 |
| Involvement, Prosperity, and Economic Growth? |
1 |
4 |
6 |
7 |
1 |
7 |
17 |
21 |
| Optimal Taxation and Optimal Tax Systems |
1 |
4 |
51 |
346 |
3 |
15 |
87 |
738 |
| Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax |
0 |
0 |
2 |
23 |
0 |
1 |
12 |
84 |
| Policy Watch: Death Watch for the Estate Tax? |
1 |
2 |
15 |
70 |
2 |
5 |
39 |
266 |
| Putting Firms into Optimal Tax Theory |
0 |
3 |
10 |
11 |
1 |
5 |
26 |
85 |
| Randomness in tax enforcement |
0 |
0 |
6 |
16 |
2 |
4 |
17 |
31 |
| Tax law changes, income-shifting and measured wage inequality: Evidence from India |
0 |
1 |
2 |
2 |
6 |
14 |
35 |
35 |
| Taxation and Big Brother: information, personalisation and privacy in 21st century tax policy |
0 |
0 |
0 |
0 |
1 |
7 |
27 |
111 |
| Taxes and the User Cost of Capital for Owner-Occupied Housing |
2 |
3 |
4 |
4 |
7 |
11 |
16 |
16 |
| Taxes, tariffs, and the global corporation |
0 |
0 |
1 |
14 |
0 |
0 |
6 |
69 |
| Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota |
0 |
7 |
29 |
106 |
1 |
23 |
85 |
303 |
| Thanatology and Economics: The Behavioral Economics of Death |
3 |
9 |
23 |
85 |
11 |
23 |
71 |
293 |
| The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns |
0 |
0 |
3 |
49 |
0 |
1 |
7 |
282 |
| The Economic Effects of the Tax Reform Act of 1986 |
4 |
11 |
64 |
518 |
5 |
19 |
149 |
1,603 |
| The Economics of Workaholism: We Should Not Have Worked on This Paper |
4 |
11 |
29 |
41 |
9 |
29 |
119 |
159 |
| The Effect Of Taxes On Investment And Income Shifting To Puerto Rico |
1 |
3 |
17 |
77 |
2 |
6 |
55 |
490 |
| The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains |
0 |
1 |
4 |
35 |
0 |
1 |
20 |
190 |
| The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply |
0 |
0 |
0 |
11 |
0 |
1 |
5 |
147 |
| The Optimal Size of a Tax Collection Agency |
0 |
0 |
0 |
0 |
4 |
5 |
22 |
170 |
| The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis |
0 |
1 |
7 |
33 |
4 |
9 |
59 |
227 |
| The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications |
0 |
2 |
2 |
2 |
0 |
3 |
3 |
32 |
| The effect of tax simplification on individuals |
0 |
0 |
5 |
6 |
1 |
3 |
15 |
174 |
| The limitations of decentralized world redistribution: An optimal taxation approach |
1 |
1 |
6 |
22 |
6 |
8 |
26 |
112 |
| The optimal elasticity of taxable income |
1 |
5 |
13 |
51 |
3 |
13 |
35 |
185 |
| The optimal two-bracket linear income tax |
5 |
10 |
28 |
89 |
5 |
12 |
62 |
244 |
| The seesaw principle in international tax policy |
0 |
1 |
7 |
32 |
3 |
11 |
54 |
223 |
| Three challenges for public finance |
0 |
0 |
2 |
2 |
0 |
0 |
4 |
4 |
| Toward a Consumption Tax, and Beyond |
1 |
1 |
6 |
27 |
2 |
2 |
9 |
99 |
| Welfare Dominance: An Application to Commodity Taxation |
0 |
1 |
5 |
54 |
1 |
4 |
49 |
415 |
| What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement |
3 |
4 |
8 |
8 |
6 |
10 |
21 |
21 |
| Total Journal Articles |
46 |
141 |
595 |
2,992 |
154 |
483 |
2,220 |
12,701 |