| 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 |
2 |
4 |
8 |
357 |
| A New Summary Measure of the Effective Tax Rate on Investment |
0 |
0 |
0 |
353 |
3 |
3 |
4 |
1,199 |
| A Reexamination of Tax Distortions in General Equilibrium Models |
0 |
0 |
0 |
44 |
1 |
2 |
3 |
196 |
| An Empirical Examination of Municipal Financial Policy |
0 |
0 |
0 |
57 |
0 |
2 |
3 |
303 |
| An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment |
0 |
0 |
0 |
78 |
0 |
0 |
3 |
264 |
| An Optimal Taxation Approach to Fiscal Federalism |
0 |
1 |
1 |
333 |
0 |
1 |
2 |
844 |
| Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? |
0 |
1 |
4 |
374 |
2 |
6 |
13 |
1,742 |
| CANADA-U.S. FREE TRADE AND PRESSURES FOR TAX HARMONIZATION |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
53 |
| Can Capital Income Taxes Survive in Open Economies? |
0 |
0 |
0 |
125 |
2 |
2 |
3 |
418 |
| Can Capital Income Taxes Survive in an Open Economies |
0 |
0 |
0 |
0 |
3 |
4 |
5 |
65 |
| Canada - U.S. Free Trade and Pressures for Tax Harmonization |
0 |
0 |
0 |
22 |
4 |
5 |
6 |
236 |
| Carbon Taxes: Many Strengths but Key Weaknesses |
0 |
0 |
2 |
23 |
1 |
4 |
12 |
34 |
| Dividends and Taxes |
0 |
0 |
0 |
202 |
8 |
8 |
10 |
711 |
| Do Publicly Traded Corporations Act in the Public Interest? |
0 |
0 |
0 |
56 |
1 |
1 |
4 |
319 |
| Do Tax-Exempt Bonds Really Subsidize Municipal Capital? |
0 |
0 |
0 |
47 |
2 |
2 |
2 |
610 |
| Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data |
0 |
0 |
0 |
361 |
2 |
2 |
4 |
1,841 |
| Do We Now Collect Any Revenue From Taxing Capital Income? |
0 |
0 |
0 |
153 |
1 |
1 |
2 |
432 |
| Effects of Family and Community Background on Men's Economic Status |
0 |
0 |
0 |
73 |
2 |
5 |
7 |
615 |
| Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form |
0 |
0 |
0 |
263 |
2 |
3 |
4 |
1,557 |
| Estimating the Effects of R&D on Bell System Productivity: A Model of Embodied Technical Change |
0 |
0 |
0 |
18 |
3 |
3 |
3 |
168 |
| Expenditure Competition |
0 |
0 |
0 |
155 |
2 |
2 |
3 |
416 |
| Fiscal Federalism and the Role of the Income Tax |
0 |
0 |
1 |
16 |
4 |
6 |
7 |
30 |
| Fiscal policy during the transition in Eastern Europe |
0 |
0 |
0 |
0 |
2 |
3 |
4 |
38 |
| Government Distributional Concerns and Economic Policy During the Transition from Socialism |
0 |
0 |
0 |
54 |
0 |
1 |
1 |
434 |
| Government as a Discriminating Monopolist in the Financial Market: The Case of China |
0 |
0 |
0 |
387 |
2 |
5 |
6 |
1,225 |
| Home Bias in Portfolios and Taxation of Asset Income |
0 |
0 |
0 |
63 |
1 |
2 |
3 |
258 |
| How Much Do Taxes Discourage Incorporation |
0 |
0 |
0 |
82 |
4 |
5 |
6 |
664 |
| How Much Do Taxes Discourage Incorporation? |
0 |
0 |
0 |
414 |
1 |
2 |
5 |
2,377 |
| Inflation, Taxation, and Corporate Behavior |
0 |
0 |
0 |
48 |
1 |
2 |
2 |
279 |
| Intergenerational Risk Sharing |
0 |
0 |
2 |
238 |
1 |
2 |
6 |
673 |
| International Taxation |
0 |
0 |
5 |
657 |
12 |
15 |
40 |
1,923 |
| Market Wages, Reservation Wages, and Retirement Decisions |
1 |
1 |
2 |
97 |
2 |
2 |
3 |
427 |
| Measuring the Efficiency Cost of Taxing Risky Capital Income |
0 |
0 |
0 |
19 |
1 |
1 |
2 |
164 |
| Notes on cash - flow taxation |
0 |
0 |
0 |
105 |
0 |
0 |
1 |
1,494 |
| Notes on the Tax Treatment of Structures |
0 |
0 |
0 |
32 |
1 |
2 |
3 |
243 |
| Provincial and Local Governments in China: Fiscal Institutions and Government Behavior |
0 |
0 |
0 |
121 |
3 |
3 |
5 |
308 |
| Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations |
0 |
0 |
1 |
283 |
1 |
1 |
4 |
837 |
| Reconsidering the Work Disincentive Effects of Social Security |
0 |
0 |
0 |
79 |
2 |
3 |
5 |
350 |
| Sibling and Intergenerational Correlations in Welfare Program Participation |
0 |
0 |
0 |
32 |
2 |
2 |
3 |
172 |
| Social Security and Labor Supply Incentives |
0 |
0 |
0 |
28 |
2 |
2 |
2 |
187 |
| Social Security, Bequests, and the Life Cycle Theory of Saving: Cross-Sectional Tests |
0 |
0 |
0 |
138 |
2 |
3 |
5 |
722 |
| THE LINKAGE BETWEEN DOMESTIC TAXES AND BORBER TAXES |
0 |
0 |
0 |
0 |
2 |
2 |
3 |
118 |
| Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy |
0 |
0 |
0 |
490 |
0 |
0 |
6 |
2,598 |
| Tax Distorsions to the Choice of Organizational Form |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
221 |
| Tax Distortions to the Choice of Organizational Form |
1 |
1 |
1 |
289 |
2 |
3 |
7 |
1,622 |
| Tax Distortions to the Choice of Organizational Form |
0 |
0 |
0 |
49 |
2 |
3 |
4 |
311 |
| 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 |
1 |
632 |
4 |
5 |
12 |
1,989 |
| Taxation and Corporation Finance |
0 |
0 |
0 |
32 |
1 |
2 |
2 |
253 |
| Taxation and the Stock Market Valuation of Capital Gains and Dividends: Theory and Empirical Results (Rev) |
0 |
1 |
1 |
70 |
0 |
2 |
3 |
295 |
| Taxation of Asset Income in the Presence of a World Securites Market |
0 |
0 |
0 |
44 |
1 |
2 |
3 |
223 |
| 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 |
7 |
8 |
16 |
939 |
| Taxation of Investment and Savings in a World Economy: The Certainty Case |
1 |
2 |
2 |
87 |
1 |
3 |
5 |
329 |
| Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S |
0 |
0 |
0 |
403 |
5 |
6 |
8 |
1,201 |
| Taxes and Government Incentives: Eastern Europe vs. China |
0 |
0 |
0 |
107 |
0 |
1 |
4 |
738 |
| Taxes and Privatization |
0 |
0 |
1 |
90 |
2 |
2 |
6 |
343 |
| Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden |
0 |
0 |
0 |
38 |
3 |
3 |
4 |
117 |
| 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 |
2 |
2 |
88 |
| Taxes and the Form of Ownership of Foreign Corporate Equity |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
403 |
| Taxes and the Form of Ownership of Foreign Corporate Equity |
0 |
0 |
0 |
26 |
1 |
1 |
1 |
278 |
| Taxes and the Form of Ownership of Foreign Corporate Equity |
0 |
0 |
0 |
0 |
2 |
4 |
5 |
194 |
| 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 |
1 |
2 |
2 |
58 |
| The Choice of the Personal Income Tax Base |
0 |
0 |
0 |
83 |
0 |
0 |
5 |
286 |
| The Effect of Family Background on Economic Status: A Longitudinal Analysis of Sibling Correlations |
0 |
0 |
0 |
69 |
1 |
1 |
4 |
459 |
| The Effects of Wage Distortions on the Transition: Theory and Evidence from China |
0 |
0 |
0 |
0 |
3 |
3 |
4 |
861 |
| The Influence of a Father's Education and Occupation on His Offspring's IQ Score |
0 |
0 |
0 |
8 |
0 |
1 |
1 |
56 |
| The choice of the personal income tax base |
0 |
0 |
0 |
11 |
2 |
2 |
3 |
91 |
| Views among Economists: Professional Consensus or Point-Counterpoint? |
0 |
0 |
0 |
43 |
0 |
1 |
2 |
126 |
| Views among Economists: Professional Consensus or Point-Counterpoint? |
0 |
0 |
0 |
77 |
0 |
0 |
8 |
274 |
| Why Is Capital So Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation |
0 |
0 |
0 |
1 |
1 |
4 |
5 |
260 |
| Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting |
0 |
0 |
0 |
401 |
1 |
1 |
2 |
872 |
| 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 |
2 |
5 |
10 |
1,508 |
| Why is There Corporate Taxation in a Small Open Econom? The Role of Transfer Pricing and Income Shifting |
0 |
0 |
0 |
1 |
1 |
1 |
2 |
341 |
| Why is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting |
0 |
0 |
0 |
0 |
1 |
5 |
5 |
509 |
| Why is capital so immobile internationally? Possible explanation and implications for capital income taxation |
0 |
0 |
1 |
20 |
5 |
5 |
9 |
154 |
| Why is capital so immobile internationally?: Possible explanations and implications for capital income taxation |
0 |
0 |
0 |
4 |
0 |
3 |
4 |
128 |
| Total Working Papers |
3 |
7 |
27 |
9,921 |
137 |
206 |
382 |
47,129 |
| 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 |
0 |
0 |
2 |
19 |
1 |
2 |
4 |
201 |
| An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment |
0 |
0 |
3 |
182 |
3 |
5 |
8 |
473 |
| An Interpretation of the Costs on the Instruments in Deterministic Linear-Quadratic Control |
0 |
0 |
0 |
3 |
2 |
2 |
3 |
50 |
| An Optimal Taxation Approach to Fiscal Federalism |
0 |
0 |
0 |
370 |
1 |
3 |
8 |
1,033 |
| Can Capital Income Taxes Survive in Open Economies? |
0 |
0 |
0 |
168 |
1 |
1 |
4 |
474 |
| Can High Personal Tax Rates Encourage Entrepreneurial Activity? |
0 |
0 |
0 |
32 |
0 |
0 |
3 |
154 |
| Chinese Enterprise Behavior under the Reforms |
0 |
0 |
0 |
52 |
2 |
5 |
5 |
198 |
| Comment on “state income taxation with mobile labor” |
0 |
0 |
0 |
1 |
1 |
1 |
2 |
24 |
| Commentary on Tax by Design: The Mirrlees Review |
0 |
0 |
0 |
36 |
0 |
0 |
1 |
95 |
| Do Publicly Traded Corporations Act in the Public Interest? |
1 |
1 |
2 |
289 |
4 |
5 |
13 |
1,081 |
| Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data |
0 |
1 |
4 |
225 |
3 |
5 |
12 |
739 |
| Do we now collect any revenue from taxing capital income? |
0 |
0 |
0 |
98 |
0 |
0 |
1 |
367 |
| Editor, Journal of Economic Literature |
0 |
0 |
0 |
7 |
9 |
9 |
9 |
223 |
| Editorial |
0 |
0 |
0 |
9 |
2 |
3 |
3 |
76 |
| 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 |
0 |
50 |
0 |
0 |
2 |
215 |
| Expenditure Competition |
0 |
0 |
0 |
153 |
2 |
3 |
5 |
506 |
| Government as a discriminating monopolist in the financial market: the case of China |
0 |
0 |
0 |
82 |
0 |
0 |
6 |
426 |
| Home Bias in Portfolios and Taxation of Asset Income |
0 |
0 |
0 |
90 |
1 |
1 |
2 |
491 |
| How Much Do Taxes Discourage Incorporation? |
0 |
1 |
4 |
166 |
4 |
8 |
14 |
529 |
| Implications of Existing Tax Policy for Cross-Border Activity Between the United States and Mexico After NAFTA |
0 |
0 |
0 |
1 |
0 |
2 |
3 |
16 |
| Income redistribution in a Federal system of governments |
0 |
0 |
0 |
82 |
0 |
1 |
1 |
357 |
| Inflation, Taxation, and Corporate Behavior |
0 |
1 |
1 |
8 |
1 |
5 |
8 |
44 |
| Interest Rates, Inflation, and Corporate Financial Policy |
0 |
0 |
0 |
17 |
0 |
1 |
2 |
113 |
| Interest Rates, Taxes and Corporate Financial Policies |
0 |
0 |
1 |
37 |
1 |
1 |
5 |
109 |
| Intergenerational risk sharing |
0 |
0 |
2 |
159 |
3 |
4 |
9 |
404 |
| Market wages, reservation wages, and retirement decisions |
0 |
0 |
1 |
55 |
2 |
3 |
7 |
312 |
| Measuring the Efficiency Cost of Taxing Risky Capital Income |
0 |
0 |
0 |
36 |
1 |
1 |
2 |
255 |
| Negative Quasi-Definiteness and the Global Stability of General Equilibrium |
0 |
0 |
0 |
12 |
1 |
1 |
1 |
102 |
| Public Finance and Economic Development: Reflections based on Experience in China |
0 |
0 |
0 |
58 |
2 |
2 |
2 |
461 |
| Report of the Editor: Journal of Economic Literature |
0 |
0 |
0 |
12 |
0 |
0 |
1 |
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 |
1 |
5 |
38 |
| SOCIAL SECURITY AND LABOR SUPPLY INCENTIVES |
0 |
0 |
0 |
4 |
4 |
5 |
7 |
104 |
| Sibling and Intergenerational Correlations in Welfare Program Participation |
0 |
0 |
1 |
16 |
2 |
2 |
4 |
150 |
| TAPES 5-2004 special issue: Editorial introduction |
0 |
0 |
0 |
3 |
0 |
1 |
1 |
61 |
| Tax distortions to the choice of organizational form |
0 |
0 |
3 |
120 |
3 |
3 |
9 |
391 |
| Tax evasion in an open economy:: Value-added vs. income taxation |
0 |
0 |
2 |
153 |
1 |
3 |
21 |
471 |
| Tax structure and economic growth |
3 |
8 |
44 |
1,641 |
13 |
30 |
124 |
3,902 |
| Tax structures in developing countries: Many puzzles and a possible explanation |
4 |
7 |
14 |
1,315 |
6 |
12 |
62 |
3,360 |
| Taxation and Corporate Use of Debt: Implications for Tax Policy |
0 |
0 |
1 |
42 |
2 |
2 |
6 |
146 |
| Taxation and the stock market valuation of capital gains and dividends: Theory and emphirical results |
0 |
0 |
0 |
90 |
4 |
4 |
5 |
460 |
| Taxation of Corporate Capital Income: Tax Revenues Versus Tax Distortions |
0 |
0 |
0 |
8 |
0 |
2 |
4 |
413 |
| Taxation of Financial Services under a VAT |
0 |
1 |
2 |
364 |
1 |
2 |
6 |
1,015 |
| Taxation of Interest Income |
0 |
0 |
1 |
25 |
0 |
1 |
3 |
178 |
| Taxation of Investment and Savings in a World Economy |
1 |
1 |
5 |
286 |
3 |
3 |
9 |
878 |
| Taxation of asset income in the presence of a world securities market |
0 |
0 |
0 |
26 |
1 |
1 |
3 |
198 |
| Taxes and Spending |
0 |
0 |
0 |
24 |
0 |
0 |
0 |
89 |
| Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S |
2 |
2 |
20 |
473 |
7 |
10 |
41 |
1,058 |
| The Association between Men's Economic Status and Their Family and Community Origins |
0 |
0 |
0 |
73 |
0 |
0 |
1 |
217 |
| The choice of organizational form by closely-held firms in Sweden: tax versus non-tax determinants |
0 |
0 |
0 |
4 |
0 |
1 |
1 |
56 |
| The choice of the personal income tax base |
0 |
0 |
1 |
90 |
0 |
2 |
8 |
374 |
| The effects of wage distortions on the transition:: Theory and evidence from China |
0 |
0 |
1 |
66 |
0 |
0 |
2 |
197 |
| Toward a Consumption Tax, and Beyond |
0 |
0 |
0 |
53 |
3 |
3 |
4 |
184 |
| Views among Economists: Professional Consensus or Point-Counterpoint? |
0 |
0 |
0 |
38 |
3 |
4 |
7 |
290 |
| Why Is Capital So Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation |
0 |
0 |
2 |
443 |
0 |
2 |
14 |
1,736 |
| Total Journal Articles |
11 |
23 |
117 |
7,880 |
100 |
168 |
494 |
25,712 |