Working Paper |
File Downloads |
Abstract Views |
Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures |
0 |
0 |
1 |
54 |
1 |
1 |
2 |
351 |
A New Summary Measure of the Effective Tax Rate on Investment |
0 |
0 |
0 |
353 |
1 |
1 |
2 |
1,196 |
A Reexamination of Tax Distortions in General Equilibrium Models |
0 |
0 |
0 |
44 |
0 |
0 |
0 |
193 |
An Empirical Examination of Municipal Financial Policy |
0 |
0 |
0 |
57 |
0 |
1 |
1 |
301 |
An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment |
0 |
0 |
0 |
78 |
0 |
1 |
3 |
264 |
An Optimal Taxation Approach to Fiscal Federalism |
0 |
0 |
0 |
332 |
0 |
0 |
1 |
842 |
Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? |
1 |
2 |
8 |
373 |
2 |
5 |
18 |
1,736 |
CANADA-U.S. FREE TRADE AND PRESSURES FOR TAX HARMONIZATION |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
52 |
Can Capital Income Taxes Survive in Open Economies? |
0 |
0 |
0 |
125 |
0 |
0 |
1 |
416 |
Can Capital Income Taxes Survive in an Open Economies |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
61 |
Canada - U.S. Free Trade and Pressures for Tax Harmonization |
0 |
0 |
0 |
22 |
0 |
0 |
0 |
230 |
Carbon Taxes: Many Strengths but Key Weaknesses |
0 |
0 |
3 |
23 |
1 |
2 |
10 |
30 |
Dividends and Taxes |
0 |
0 |
0 |
202 |
0 |
1 |
3 |
703 |
Do Publicly Traded Corporations Act in the Public Interest? |
0 |
0 |
1 |
56 |
0 |
1 |
6 |
318 |
Do Tax-Exempt Bonds Really Subsidize Municipal Capital? |
0 |
0 |
0 |
47 |
0 |
0 |
0 |
608 |
Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data |
0 |
0 |
0 |
361 |
0 |
0 |
4 |
1,839 |
Do We Now Collect Any Revenue From Taxing Capital Income? |
0 |
0 |
0 |
153 |
0 |
0 |
1 |
431 |
Effects of Family and Community Background on Men's Economic Status |
0 |
0 |
0 |
73 |
0 |
1 |
3 |
610 |
Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form |
0 |
0 |
0 |
263 |
0 |
0 |
2 |
1,554 |
Estimating the Effects of R&D on Bell System Productivity: A Model of Embodied Technical Change |
0 |
0 |
0 |
18 |
0 |
0 |
0 |
165 |
Expenditure Competition |
0 |
0 |
0 |
155 |
0 |
1 |
1 |
414 |
Fiscal Federalism and the Role of the Income Tax |
0 |
0 |
1 |
16 |
0 |
0 |
1 |
24 |
Fiscal policy during the transition in Eastern Europe |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
35 |
Government Distributional Concerns and Economic Policy During the Transition from Socialism |
0 |
0 |
0 |
54 |
0 |
0 |
2 |
433 |
Government as a Discriminating Monopolist in the Financial Market: The Case of China |
0 |
0 |
0 |
387 |
0 |
0 |
2 |
1,220 |
Home Bias in Portfolios and Taxation of Asset Income |
0 |
0 |
0 |
63 |
0 |
0 |
1 |
256 |
How Much Do Taxes Discourage Incorporation |
0 |
0 |
0 |
82 |
0 |
0 |
0 |
658 |
How Much Do Taxes Discourage Incorporation? |
0 |
0 |
0 |
414 |
0 |
1 |
10 |
2,374 |
Inflation, Taxation, and Corporate Behavior |
0 |
0 |
0 |
48 |
0 |
0 |
1 |
277 |
Intergenerational Risk Sharing |
1 |
2 |
2 |
238 |
1 |
2 |
4 |
671 |
International Taxation |
0 |
2 |
11 |
657 |
0 |
4 |
44 |
1,908 |
Market Wages, Reservation Wages, and Retirement Decisions |
0 |
0 |
1 |
96 |
0 |
0 |
2 |
425 |
Measuring the Efficiency Cost of Taxing Risky Capital Income |
0 |
0 |
0 |
19 |
0 |
0 |
1 |
163 |
Notes on cash - flow taxation |
0 |
0 |
0 |
105 |
0 |
0 |
0 |
1,493 |
Notes on the Tax Treatment of Structures |
0 |
0 |
0 |
32 |
0 |
0 |
1 |
241 |
Provincial and Local Governments in China: Fiscal Institutions and Government Behavior |
0 |
0 |
0 |
121 |
0 |
1 |
2 |
305 |
Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations |
0 |
1 |
1 |
283 |
1 |
2 |
4 |
836 |
Reconsidering the Work Disincentive Effects of Social Security |
0 |
0 |
0 |
79 |
0 |
1 |
3 |
347 |
Sibling and Intergenerational Correlations in Welfare Program Participation |
0 |
0 |
0 |
32 |
0 |
0 |
1 |
170 |
Social Security and Labor Supply Incentives |
0 |
0 |
0 |
28 |
0 |
0 |
0 |
185 |
Social Security, Bequests, and the Life Cycle Theory of Saving: Cross-Sectional Tests |
0 |
0 |
0 |
138 |
1 |
1 |
2 |
719 |
THE LINKAGE BETWEEN DOMESTIC TAXES AND BORBER TAXES |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
115 |
Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy |
0 |
0 |
0 |
490 |
0 |
2 |
5 |
2,597 |
Tax Distorsions to the Choice of Organizational Form |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
221 |
Tax Distortions to the Choice of Organizational Form |
0 |
0 |
0 |
288 |
1 |
2 |
5 |
1,619 |
Tax Distortions to the Choice of Organizational Form |
0 |
0 |
0 |
49 |
0 |
0 |
1 |
308 |
Tax Structure and Government Behavior: Implications for Tax Policy |
0 |
0 |
0 |
410 |
0 |
0 |
0 |
2,584 |
Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation |
0 |
0 |
3 |
632 |
1 |
1 |
11 |
1,982 |
Taxation and Corporation Finance |
0 |
0 |
0 |
32 |
0 |
0 |
1 |
251 |
Taxation and the Stock Market Valuation of Capital Gains and Dividends: Theory and Empirical Results (Rev) |
0 |
0 |
0 |
69 |
0 |
0 |
1 |
293 |
Taxation of Asset Income in the Presence of a World Securites Market |
0 |
0 |
0 |
44 |
0 |
0 |
1 |
221 |
Taxation of Corporate Capital Income: Tax Revenues vs. Tax Distortions |
0 |
0 |
0 |
90 |
0 |
0 |
0 |
659 |
Taxation of Interest Income |
0 |
0 |
0 |
147 |
4 |
4 |
10 |
930 |
Taxation of Investment and Savings in a World Economy: The Certainty Case |
0 |
0 |
0 |
85 |
0 |
1 |
2 |
326 |
Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S |
0 |
0 |
2 |
403 |
0 |
0 |
4 |
1,195 |
Taxes and Government Incentives: Eastern Europe vs. China |
0 |
0 |
0 |
107 |
1 |
1 |
4 |
737 |
Taxes and Privatization |
0 |
0 |
2 |
90 |
1 |
1 |
6 |
341 |
Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden |
0 |
0 |
0 |
38 |
0 |
0 |
1 |
114 |
Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden |
0 |
0 |
0 |
36 |
0 |
0 |
1 |
127 |
Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden |
0 |
0 |
1 |
68 |
0 |
0 |
3 |
73 |
Taxes and the Form of Ownership of Foreign Corporate Equity |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
190 |
Taxes and the Form of Ownership of Foreign Corporate Equity |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
86 |
Taxes and the Form of Ownership of Foreign Corporate Equity |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
403 |
Taxes and the Form of Ownership of Foreign Corporate Equity |
0 |
0 |
0 |
26 |
0 |
0 |
0 |
277 |
Taxes and the choice of organizational form by entrepreneurs in Sweden |
0 |
0 |
0 |
52 |
0 |
0 |
0 |
112 |
The Choice of Organizational Form by Closely-Held Firms in Sweden: Tax vs. Non-Tax Determinants |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
56 |
The Choice of the Personal Income Tax Base |
0 |
0 |
0 |
83 |
1 |
2 |
5 |
285 |
The Effect of Family Background on Economic Status: A Longitudinal Analysis of Sibling Correlations |
0 |
0 |
0 |
69 |
0 |
0 |
3 |
457 |
The Effects of Wage Distortions on the Transition: Theory and Evidence from China |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
858 |
The Influence of a Father's Education and Occupation on His Offspring's IQ Score |
0 |
0 |
0 |
8 |
0 |
0 |
0 |
55 |
The choice of the personal income tax base |
0 |
0 |
0 |
11 |
0 |
1 |
2 |
89 |
Views among Economists: Professional Consensus or Point-Counterpoint? |
0 |
0 |
0 |
77 |
2 |
2 |
8 |
273 |
Views among Economists: Professional Consensus or Point-Counterpoint? |
0 |
0 |
0 |
43 |
0 |
0 |
2 |
125 |
Why Is Capital So Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation |
0 |
0 |
0 |
1 |
0 |
0 |
5 |
256 |
Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting |
0 |
0 |
0 |
401 |
1 |
1 |
1 |
871 |
Why Is There Corporation Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
146 |
Why is Capital so Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation |
0 |
0 |
0 |
349 |
0 |
1 |
7 |
1,502 |
Why is There Corporate Taxation in a Small Open Econom? The Role of Transfer Pricing and Income Shifting |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
340 |
Why is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
504 |
Why is capital so immobile internationally? Possible explanation and implications for capital income taxation |
0 |
0 |
2 |
20 |
0 |
0 |
7 |
149 |
Why is capital so immobile internationally?: Possible explanations and implications for capital income taxation |
0 |
0 |
0 |
4 |
0 |
0 |
2 |
125 |
Total Working Papers |
2 |
7 |
39 |
9,914 |
23 |
50 |
252 |
46,906 |
Journal Article |
File Downloads |
Abstract Views |
Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures |
1 |
1 |
2 |
19 |
1 |
1 |
2 |
199 |
An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment |
0 |
0 |
2 |
181 |
0 |
0 |
3 |
467 |
An Interpretation of the Costs on the Instruments in Deterministic Linear-Quadratic Control |
0 |
0 |
0 |
3 |
0 |
1 |
1 |
48 |
An Optimal Taxation Approach to Fiscal Federalism |
0 |
0 |
2 |
370 |
2 |
3 |
10 |
1,029 |
Can Capital Income Taxes Survive in Open Economies? |
0 |
0 |
1 |
168 |
0 |
0 |
3 |
471 |
Can High Personal Tax Rates Encourage Entrepreneurial Activity? |
0 |
0 |
1 |
32 |
0 |
3 |
4 |
154 |
Chinese Enterprise Behavior under the Reforms |
0 |
0 |
1 |
52 |
0 |
0 |
1 |
193 |
Comment on “state income taxation with mobile labor” |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
23 |
Commentary on Tax by Design: The Mirrlees Review |
0 |
0 |
0 |
36 |
0 |
1 |
1 |
95 |
Do Publicly Traded Corporations Act in the Public Interest? |
0 |
0 |
1 |
288 |
1 |
2 |
11 |
1,075 |
Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data |
0 |
0 |
2 |
223 |
1 |
1 |
10 |
732 |
Do we now collect any revenue from taxing capital income? |
0 |
0 |
0 |
98 |
0 |
0 |
4 |
367 |
Editor, Journal of Economic Literature |
0 |
0 |
0 |
7 |
0 |
0 |
1 |
214 |
Editorial |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
73 |
Editorial introduction |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
29 |
Editorial introduction |
0 |
0 |
0 |
10 |
0 |
0 |
0 |
38 |
Efficiency losses from tax distortions vs. government control |
0 |
0 |
1 |
50 |
2 |
2 |
3 |
215 |
Expenditure Competition |
0 |
0 |
0 |
153 |
0 |
0 |
4 |
503 |
Government as a discriminating monopolist in the financial market: the case of China |
0 |
0 |
1 |
82 |
0 |
0 |
8 |
424 |
Home Bias in Portfolios and Taxation of Asset Income |
0 |
0 |
0 |
90 |
0 |
1 |
1 |
490 |
How Much Do Taxes Discourage Incorporation? |
0 |
1 |
3 |
165 |
0 |
1 |
6 |
521 |
Implications of Existing Tax Policy for Cross-Border Activity Between the United States and Mexico After NAFTA |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
14 |
Income redistribution in a Federal system of governments |
0 |
0 |
1 |
82 |
0 |
0 |
1 |
356 |
Inflation, Taxation, and Corporate Behavior |
0 |
0 |
0 |
7 |
3 |
3 |
4 |
39 |
Interest Rates, Inflation, and Corporate Financial Policy |
0 |
0 |
0 |
17 |
0 |
0 |
1 |
112 |
Interest Rates, Taxes and Corporate Financial Policies |
0 |
0 |
1 |
37 |
0 |
0 |
4 |
107 |
Intergenerational risk sharing |
1 |
2 |
2 |
159 |
2 |
4 |
6 |
400 |
Market wages, reservation wages, and retirement decisions |
0 |
0 |
1 |
55 |
1 |
1 |
3 |
308 |
Measuring the Efficiency Cost of Taxing Risky Capital Income |
0 |
0 |
0 |
36 |
1 |
1 |
1 |
254 |
Negative Quasi-Definiteness and the Global Stability of General Equilibrium |
0 |
0 |
0 |
12 |
0 |
0 |
0 |
101 |
Public Finance and Economic Development: Reflections based on Experience in China |
0 |
0 |
0 |
58 |
0 |
0 |
2 |
459 |
Report of the Editor: Journal of Economic Literature |
0 |
0 |
0 |
12 |
0 |
0 |
2 |
82 |
Report of the Editor: Journal of Economic Literature |
0 |
0 |
0 |
4 |
0 |
0 |
1 |
69 |
Report of the Editor: Journal of Economic Literature |
0 |
0 |
0 |
0 |
0 |
3 |
4 |
37 |
SOCIAL SECURITY AND LABOR SUPPLY INCENTIVES |
0 |
0 |
0 |
4 |
2 |
2 |
3 |
99 |
Sibling and Intergenerational Correlations in Welfare Program Participation |
0 |
0 |
1 |
16 |
1 |
1 |
2 |
148 |
TAPES 5-2004 special issue: Editorial introduction |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
60 |
Tax distortions to the choice of organizational form |
0 |
1 |
3 |
120 |
0 |
1 |
6 |
388 |
Tax evasion in an open economy:: Value-added vs. income taxation |
0 |
0 |
2 |
153 |
0 |
2 |
16 |
465 |
Tax structure and economic growth |
6 |
16 |
57 |
1,633 |
9 |
42 |
131 |
3,865 |
Tax structures in developing countries: Many puzzles and a possible explanation |
1 |
4 |
17 |
1,308 |
8 |
21 |
81 |
3,346 |
Taxation and Corporate Use of Debt: Implications for Tax Policy |
0 |
0 |
1 |
42 |
1 |
1 |
3 |
143 |
Taxation and the stock market valuation of capital gains and dividends: Theory and emphirical results |
0 |
0 |
0 |
90 |
0 |
1 |
4 |
456 |
Taxation of Corporate Capital Income: Tax Revenues Versus Tax Distortions |
0 |
0 |
0 |
8 |
2 |
2 |
3 |
411 |
Taxation of Financial Services under a VAT |
0 |
1 |
1 |
363 |
0 |
1 |
4 |
1,013 |
Taxation of Interest Income |
0 |
0 |
1 |
25 |
0 |
1 |
2 |
177 |
Taxation of Investment and Savings in a World Economy |
1 |
3 |
7 |
285 |
1 |
3 |
11 |
875 |
Taxation of asset income in the presence of a world securities market |
0 |
0 |
1 |
26 |
0 |
0 |
3 |
197 |
Taxes and Spending |
0 |
0 |
0 |
24 |
0 |
0 |
0 |
89 |
Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S |
1 |
3 |
25 |
470 |
4 |
9 |
44 |
1,046 |
The Association between Men's Economic Status and Their Family and Community Origins |
0 |
0 |
0 |
73 |
0 |
0 |
2 |
217 |
The choice of organizational form by closely-held firms in Sweden: tax versus non-tax determinants |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
55 |
The choice of the personal income tax base |
0 |
0 |
2 |
90 |
1 |
2 |
10 |
372 |
The effects of wage distortions on the transition:: Theory and evidence from China |
0 |
0 |
1 |
66 |
1 |
1 |
3 |
197 |
Toward a Consumption Tax, and Beyond |
0 |
0 |
0 |
53 |
1 |
1 |
1 |
181 |
Views among Economists: Professional Consensus or Point-Counterpoint? |
0 |
0 |
0 |
38 |
0 |
1 |
5 |
286 |
Why Is Capital So Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation |
0 |
0 |
4 |
443 |
1 |
2 |
23 |
1,733 |
Total Journal Articles |
11 |
32 |
145 |
7,854 |
48 |
124 |
461 |
25,517 |