Access Statistics for Joel Slemrod

Author contact details at EconPapers.

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


Book File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Studies in International Taxation 0 0 0 0 0 1 4 156
Tax Progressivity and Income Inequality 0 0 0 0 0 1 11 236
Tax Progressivity and Income Inequality 0 0 0 0 0 0 5 166
Tax Systems 0 0 0 0 0 4 24 498
Taxation in the Global Economy 0 0 0 0 0 2 9 335
Taxes in America: What Everyone Needs to Know 0 0 0 0 0 1 4 241
Taxes in America: What Everyone Needs to Know 0 0 0 0 0 2 6 129
Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 2 6 31 300
Taxing Ourselves, 4th Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 7 15 51 2,032
Total Books 0 0 0 0 9 32 145 4,093


Chapter File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
A General Equilibrium Model of Taxation with Endogenous Financial Behavior 0 0 0 24 0 0 2 97
An Empirical Examination of Municipal Financial Policy 0 0 0 13 0 0 1 67
Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys 0 0 1 42 0 0 1 147
Do We Collect Any Revenue from Taxing Capital Income? 0 0 1 33 1 1 3 108
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 4 75 1 2 11 221
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 0 0 2 45 1 2 11 198
Income Shifting in U.S. Multinational Corporations 0 0 1 64 0 5 8 252
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 1 29 0 1 3 88
Introduction to "American Economic Growth and Standards of Living before the Civil War" 0 0 0 2 0 1 1 59
Introduction to "Taxation in the Global Economy" 0 0 0 38 0 0 0 134
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 2 118 0 1 7 382
Tax Reform Made Me Do It! 0 0 0 35 1 1 1 137
Tax avoidance, evasion, and administration 6 14 70 1,901 32 86 327 8,432
Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence 0 0 4 62 0 1 8 195
Taxation and Inequality: A Time-Exposure Perspective 0 0 1 25 0 1 5 106
The Impact of U.S. Tax Reform on Canadian Stock Prices 0 0 0 5 0 0 0 51
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households 0 0 1 2 0 0 4 7
Total Chapters 6 14 88 2,513 36 102 393 10,681


Statistics updated 2025-05-12