| 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 |
1 |
3 |
15 |
67 |
2 |
7 |
46 |
246 |
| A General Equilibrium Model of Taxation with Endogenous Financial Behavior |
0 |
1 |
14 |
46 |
2 |
11 |
55 |
225 |
| A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures |
3 |
3 |
5 |
26 |
3 |
4 |
30 |
146 |
| A General Model of the Behavioral Response to Taxation |
2 |
12 |
42 |
301 |
6 |
21 |
90 |
847 |
| A NORTH-SOUTH MODEL OF TAXATION AND CAPITAL FLOWS |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
5 |
| A New Summary Measure of the Effective Tax Rate on Investment |
4 |
7 |
24 |
252 |
6 |
19 |
107 |
782 |
| A North-South Model of Taxation and Capital Flow |
0 |
1 |
5 |
30 |
2 |
5 |
23 |
124 |
| A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior |
0 |
1 |
24 |
60 |
4 |
8 |
57 |
125 |
| An Empirical Examination of Municipal Financial Policy |
0 |
2 |
6 |
41 |
1 |
5 |
23 |
136 |
| Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? |
0 |
9 |
32 |
186 |
2 |
25 |
117 |
1,038 |
| Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions |
0 |
1 |
6 |
50 |
2 |
4 |
28 |
152 |
| Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time |
2 |
4 |
7 |
60 |
4 |
14 |
42 |
632 |
| Consumer Response to Tax Rebates |
3 |
5 |
45 |
182 |
8 |
25 |
183 |
1,131 |
| Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding |
1 |
2 |
13 |
48 |
3 |
12 |
57 |
200 |
| Corporate Tax Evasion with Agency Costs |
1 |
4 |
22 |
112 |
9 |
25 |
84 |
354 |
| Denial of Death and Economic Behavior |
3 |
4 |
15 |
107 |
8 |
18 |
76 |
382 |
| Did Steve Forbes Scare the Municipal Bond Market? |
0 |
1 |
10 |
87 |
9 |
24 |
104 |
783 |
| Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys |
0 |
2 |
61 |
249 |
2 |
15 |
327 |
774 |
| Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data |
0 |
0 |
2 |
26 |
3 |
4 |
13 |
346 |
| Do Taxes Matter? Lessons From the 1980s |
0 |
2 |
6 |
45 |
4 |
8 |
29 |
217 |
| Do Trust and Trustworthiness Pay Off? |
0 |
1 |
8 |
111 |
2 |
6 |
42 |
321 |
| Do We Collect Any Revenue From Taxing Capital Income? |
0 |
0 |
0 |
0 |
2 |
2 |
27 |
133 |
| Do We Now Collect Any Revenue From Taxing Capital Income? |
0 |
1 |
10 |
102 |
1 |
7 |
40 |
250 |
| Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns |
2 |
7 |
25 |
141 |
15 |
36 |
109 |
495 |
| Does Growing Inequality Reduce Tax Progressivity? Should It? |
2 |
7 |
20 |
179 |
2 |
7 |
45 |
686 |
| Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity |
1 |
4 |
10 |
92 |
4 |
12 |
46 |
439 |
| Effect of Taxation with International Capital Mobility |
0 |
0 |
0 |
0 |
4 |
5 |
22 |
160 |
| Fear of Nuclear War and Intercountry Differences in the Rate of Saving |
2 |
2 |
5 |
22 |
10 |
26 |
73 |
249 |
| Free-Trade Taxation and Protectionist Taxation |
1 |
4 |
16 |
184 |
1 |
9 |
45 |
1,344 |
| High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response |
1 |
2 |
15 |
83 |
1 |
3 |
41 |
904 |
| Housing Finance Imperfections and Private Saving: A Comparative Simulation Analysis of the U.S. and Japan |
0 |
4 |
14 |
50 |
3 |
9 |
41 |
145 |
| Income Shifting in U.S. Multinational Corporations |
1 |
8 |
36 |
120 |
8 |
33 |
120 |
773 |
| Income Shifting in U.S. Multinational Corporations |
0 |
0 |
0 |
0 |
3 |
6 |
21 |
23 |
| Inflation and the Excess Taxation of Capital Gains on Corporate Stock |
1 |
2 |
6 |
16 |
3 |
8 |
45 |
93 |
| Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects |
1 |
4 |
18 |
213 |
3 |
16 |
77 |
1,039 |
| On Choosing a Flat-Rate Income Tax Schedule |
0 |
1 |
9 |
107 |
4 |
13 |
56 |
882 |
| Optimal Taxation and Optimal Tax Systems |
18 |
32 |
119 |
329 |
29 |
61 |
222 |
615 |
| Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax |
0 |
1 |
4 |
22 |
0 |
7 |
35 |
119 |
| Post-War Capital Accumulation and the Threat of Nuclear War |
0 |
1 |
2 |
16 |
3 |
6 |
29 |
273 |
| Randomness in Tax Enforcement |
0 |
1 |
11 |
41 |
1 |
4 |
26 |
113 |
| Rethinking the Estate and Gift Tax: Overview |
0 |
1 |
10 |
150 |
6 |
19 |
81 |
820 |
| TAX EFFECTS OF FOREIGN DIRECT INVESTMENT IN THE U.S.: EVIDENCE FROM A CROSS-COUNTRY COMPARISON |
0 |
0 |
0 |
1 |
2 |
9 |
30 |
34 |
| THE IMPACT OF THE TAX REFORM ACT OF 1986 ON FOREIGN DIRECT INVESTMENT TO AND FROM THE UNITED STATES |
0 |
0 |
0 |
0 |
0 |
2 |
12 |
12 |
| Tax Avoidance, Evasion, and Administration |
5 |
15 |
87 |
897 |
7 |
26 |
174 |
2,417 |
| Tax Competition With Parasitic Tax Havens |
3 |
9 |
50 |
144 |
11 |
30 |
120 |
319 |
| Tax Effects on Foreign Direct Investment in the United States: Evidencefrom a Cross-Country Comparison |
1 |
4 |
24 |
84 |
5 |
16 |
67 |
186 |
| Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach |
0 |
0 |
4 |
26 |
4 |
4 |
17 |
92 |
| Tax ImplementationIssues in the Transition from a Planned Economy |
0 |
0 |
0 |
1 |
2 |
3 |
11 |
179 |
| Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India |
1 |
3 |
19 |
52 |
18 |
66 |
221 |
462 |
| Tax sensitivity of foreign direct investment: an empirical assessment |
4 |
9 |
28 |
90 |
11 |
33 |
98 |
487 |
| Taxation and Inequality: A Time-Exposure Perspective |
1 |
3 |
7 |
34 |
5 |
9 |
25 |
226 |
| Taxes and the User Cost of Capital for Owner-Occupied Housing |
2 |
11 |
50 |
133 |
5 |
27 |
153 |
365 |
| Taxes, Tariffs, and Globale Corporation |
0 |
0 |
0 |
0 |
0 |
1 |
4 |
7 |
| Taxes, Tariffs, and The Global Corporation |
0 |
0 |
1 |
24 |
1 |
4 |
19 |
141 |
| The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns |
0 |
1 |
6 |
31 |
1 |
2 |
23 |
127 |
| The Compliance Cost of the U.S. Individual Income Tax System |
5 |
8 |
34 |
99 |
10 |
17 |
104 |
336 |
| The Costs of Taxation and the Marginal Cost of Funds |
0 |
0 |
0 |
0 |
8 |
13 |
67 |
341 |
| The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota |
2 |
5 |
25 |
245 |
8 |
18 |
63 |
964 |
| The Economics of Corporate Tax Selfishness |
0 |
5 |
22 |
116 |
7 |
19 |
60 |
334 |
| The Economics of Earnings Manipulation and Managerial Compensation |
0 |
2 |
18 |
39 |
3 |
8 |
44 |
114 |
| The Economics of Taxing the Rich |
5 |
10 |
31 |
383 |
19 |
40 |
148 |
1,892 |
| The Economics of Workaholism: We Should Not Have Worked on This Paper |
2 |
5 |
33 |
237 |
7 |
32 |
113 |
528 |
| The Economics of Workaholism: We Should Not Have Worked on This Paper |
1 |
2 |
23 |
213 |
3 |
9 |
162 |
730 |
| The Effect of Taxes on Investment and Income Shifting to Puerto Rico |
2 |
9 |
22 |
118 |
9 |
23 |
97 |
2,112 |
| The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains |
2 |
3 |
15 |
53 |
8 |
17 |
103 |
275 |
| The Impact of Tax Reform on Households |
0 |
0 |
5 |
17 |
0 |
3 |
21 |
62 |
| The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors |
1 |
2 |
11 |
113 |
8 |
16 |
69 |
794 |
| The Impact of the Tax Reform Act of 1986 on Foreign Direct Investment to and from the United States |
0 |
3 |
8 |
41 |
0 |
7 |
45 |
258 |
| The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence |
1 |
2 |
15 |
68 |
5 |
12 |
57 |
427 |
| The Optimal Elasticity of Taxable Income |
1 |
3 |
15 |
161 |
2 |
9 |
53 |
495 |
| The Optimal Size of a Tax Collection Agency |
2 |
3 |
23 |
93 |
6 |
20 |
70 |
293 |
| The Optimal Two-Bracket Linear Income Tax |
0 |
8 |
23 |
82 |
3 |
25 |
83 |
1,015 |
| The Return to Tax Simplification: An Econometric Analysis |
1 |
1 |
11 |
49 |
1 |
4 |
26 |
129 |
| The Seesaw Principle in International Tax Policy |
3 |
7 |
15 |
76 |
8 |
20 |
62 |
582 |
| The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers |
1 |
3 |
11 |
64 |
3 |
8 |
37 |
340 |
| Trust and Trustworthiness in an Economy with Heterogeneous Individuals |
1 |
2 |
10 |
57 |
2 |
6 |
33 |
95 |
| Trust in Public Finance |
2 |
5 |
26 |
160 |
9 |
21 |
83 |
527 |
| Welfare Dominance: An Application to Commodity Taxation |
1 |
4 |
13 |
61 |
5 |
14 |
52 |
207 |
| Why World Redistribution Fails |
0 |
1 |
4 |
86 |
0 |
2 |
18 |
336 |
| Total Working Papers |
100 |
295 |
1,381 |
8,101 |
391 |
1,144 |
5,383 |
36,761 |
| 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 |
5 |
31 |
0 |
6 |
24 |
97 |
| A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures |
0 |
0 |
1 |
7 |
0 |
0 |
8 |
40 |
| A General Model of the Behavioral Response to Taxation |
0 |
3 |
18 |
44 |
2 |
6 |
47 |
132 |
| An Empirical Test for Tax Evasion |
5 |
5 |
13 |
151 |
12 |
15 |
54 |
467 |
| April 15 Syndrome |
0 |
0 |
0 |
0 |
1 |
3 |
13 |
146 |
| Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions |
0 |
0 |
2 |
22 |
1 |
2 |
10 |
128 |
| Are corporate tax rates, or countries, converging? |
1 |
2 |
25 |
99 |
3 |
10 |
54 |
234 |
| Behavioral Public Finance: Tax Design As Price Presentation |
1 |
1 |
7 |
70 |
1 |
4 |
43 |
265 |
| Behavioral Public Finance: Tax Design as Price Presentation |
3 |
4 |
12 |
50 |
7 |
17 |
60 |
211 |
| Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time |
0 |
0 |
7 |
29 |
0 |
5 |
23 |
173 |
| Cheating Ourselves: The Economics of Tax Evasion |
0 |
0 |
0 |
0 |
13 |
39 |
148 |
148 |
| Consumer Response to Tax Rebates |
2 |
3 |
24 |
89 |
3 |
10 |
67 |
298 |
| Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding |
0 |
0 |
3 |
54 |
3 |
10 |
30 |
203 |
| Corporate tax evasion with agency costs |
0 |
3 |
17 |
61 |
4 |
14 |
41 |
164 |
| Deconstructing the Income Tax |
0 |
0 |
3 |
23 |
0 |
1 |
10 |
74 |
| Denial of Death and Economic Behavior |
1 |
2 |
12 |
48 |
5 |
16 |
76 |
261 |
| Did Steve Forbes scare the US municipal bond market? |
0 |
3 |
7 |
17 |
1 |
9 |
41 |
114 |
| Did the Tax Reform Act of 1986 Simplify Tax Matters? |
0 |
0 |
3 |
18 |
0 |
1 |
12 |
114 |
| Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data |
0 |
0 |
2 |
7 |
0 |
2 |
12 |
52 |
| Do Taxes Matter for Foreign Direct Investment? |
0 |
0 |
0 |
1 |
7 |
9 |
41 |
524 |
| Do Taxes Matter? Lessons from the 1980's |
0 |
1 |
3 |
28 |
1 |
5 |
16 |
113 |
| Do we now collect any revenue from taxing capital income? |
0 |
0 |
3 |
31 |
2 |
3 |
12 |
100 |
| Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity |
1 |
2 |
11 |
55 |
1 |
4 |
32 |
274 |
| Estimating tax noncompliance with evidence from unaudited tax returns |
1 |
2 |
17 |
26 |
2 |
11 |
58 |
89 |
| Fear of Nuclear War and Intercountry Differences in the Rate of Saving |
0 |
0 |
0 |
0 |
2 |
3 |
22 |
199 |
| Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled |
1 |
1 |
11 |
31 |
2 |
8 |
39 |
128 |
| Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan |
0 |
1 |
6 |
13 |
11 |
16 |
38 |
62 |
| Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 |
0 |
0 |
4 |
39 |
0 |
3 |
22 |
109 |
| Involvement, Prosperity, and Economic Growth? |
1 |
1 |
2 |
2 |
2 |
3 |
7 |
7 |
| Optimal Taxation and Optimal Tax Systems |
3 |
12 |
44 |
307 |
10 |
22 |
98 |
673 |
| Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax |
0 |
0 |
4 |
21 |
0 |
3 |
16 |
75 |
| Policy Watch: Death Watch for the Estate Tax? |
1 |
2 |
8 |
57 |
2 |
8 |
31 |
235 |
| Putting Firms into Optimal Tax Theory |
0 |
0 |
0 |
1 |
1 |
8 |
23 |
67 |
| Randomness in tax enforcement |
0 |
0 |
6 |
10 |
1 |
4 |
11 |
18 |
| Taxation and Big Brother: information, personalisation and privacy in 21st century tax policy |
0 |
0 |
0 |
0 |
2 |
4 |
34 |
88 |
| Taxes, tariffs, and the global corporation |
0 |
0 |
2 |
13 |
1 |
2 |
6 |
65 |
| Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota |
1 |
3 |
24 |
80 |
1 |
10 |
70 |
228 |
| Thanatology and Economics: The Behavioral Economics of Death |
1 |
6 |
13 |
68 |
4 |
18 |
48 |
240 |
| The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns |
0 |
0 |
3 |
46 |
0 |
0 |
8 |
275 |
| The Economic Effects of the Tax Reform Act of 1986 |
9 |
14 |
37 |
468 |
17 |
31 |
85 |
1,485 |
| The Economics of Workaholism: We Should Not Have Worked on This Paper |
3 |
6 |
18 |
18 |
20 |
36 |
76 |
76 |
| The Effect Of Taxes On Investment And Income Shifting To Puerto Rico |
3 |
3 |
17 |
63 |
4 |
10 |
48 |
445 |
| The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains |
0 |
0 |
5 |
31 |
2 |
3 |
27 |
173 |
| The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply |
0 |
0 |
2 |
11 |
0 |
0 |
5 |
142 |
| The Optimal Size of a Tax Collection Agency |
0 |
0 |
0 |
0 |
3 |
5 |
25 |
153 |
| The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis |
0 |
2 |
6 |
28 |
2 |
17 |
74 |
185 |
| The effect of tax simplification on individuals |
0 |
0 |
0 |
1 |
1 |
2 |
14 |
161 |
| The limitations of decentralized world redistribution: An optimal taxation approach |
1 |
2 |
5 |
18 |
3 |
7 |
18 |
93 |
| The optimal elasticity of taxable income |
1 |
2 |
11 |
40 |
1 |
6 |
31 |
156 |
| The optimal two-bracket linear income tax |
3 |
8 |
26 |
69 |
6 |
16 |
53 |
198 |
| The seesaw principle in international tax policy |
1 |
2 |
3 |
27 |
3 |
14 |
43 |
183 |
| Welfare Dominance: An Application to Commodity Taxation |
1 |
1 |
7 |
50 |
4 |
15 |
57 |
381 |
| Total Journal Articles |
45 |
97 |
459 |
2,473 |
174 |
476 |
1,961 |
10,721 |