Access Statistics for Joel Slemrod

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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 0 362
A General Equilibrium Model of Taxation with Endogenous Financial Behavior 1 1 1 82 1 2 4 390
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 0 1 53 0 0 1 349
A General Model of the Behavioral Response to Taxation 0 0 0 444 1 1 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 1 2 1,195
A North-South Model of Taxation and Capital Flow 0 0 0 52 0 0 0 245
A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior 0 0 0 168 0 0 2 487
A characteristics approach to optimal taxation: line drawing and tax-driven product innovation 0 0 0 6 0 0 0 31
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? 1 3 9 368 3 8 23 1,726
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions 0 0 0 78 0 0 1 293
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration 0 0 1 24 0 19 55 219
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration 0 0 1 30 0 0 1 76
Car Notches: Strategic Automaker Responses to Fuel Economy Policy 0 0 1 32 0 0 4 150
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 89 0 0 0 776
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 11 0 1 1 86
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? 1 1 1 12 1 1 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 1 208
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? 0 0 0 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 0 19 0 0 0 115
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 1 1 3 153
Consumer Response to Tax Rebates 0 0 1 282 1 2 4 1,760
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 1 2 3 158 1 2 6 565
Corporate Tax Disclosure 0 1 3 19 1 6 13 25
Corporate Tax Evasion with Agency Costs 0 2 6 233 0 2 13 816
Death Watch for the Estate Tax? 0 0 1 12 0 0 3 73
Denial of Death and Economic Behavior 0 0 0 151 0 0 1 669
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 1 950
Did the 2008 Tax Rebates Stimulate Spending? 0 0 0 138 0 1 1 452
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data 0 0 0 37 0 0 0 435
Distributional Implications of Joint Tax Evasion 0 1 1 101 0 4 7 324
Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process 0 0 0 12 0 0 3 35
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 0 0 558
Do We Now Collect Any Revenue From Taxing Capital Income? 0 0 0 153 0 0 0 430
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 91
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes 0 0 1 58 0 0 1 186
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 1 1 3 285 2 3 15 1,171
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 1 51 0 0 2 224
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 0 0 3 920
Does credit-card information reporting improve small-business tax compliance? 0 0 1 36 0 0 2 40
Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity 1 1 1 153 1 1 4 749
Estimating Tax Noncompliance with Evidence from Unaudited 0 0 0 10 1 1 3 35
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 61 0 0 2 646
Free-Trade Taxation and Protectionist Taxation 0 0 1 241 0 1 3 1,683
Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment 0 0 0 73 0 1 6 190
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 0 143 1 1 4 1,128
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 0 0 0 29 0 1 2 160
Household response to the 2008 tax rebates: survey evidence and aggregate implications 0 0 0 32 0 1 4 153
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 1 20 0 4 6 48
How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 1 1 1 62 2 3 14 178
Income Shifting in U.S. Multinational Corporations 0 0 0 0 0 0 1 130
Income Shifting in U.S. Multinational Corporations 0 0 0 208 0 0 1 1,152
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 0 29 0 0 1 240
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 1 2 301 0 1 3 1,351
Issues in Colombian Tax Administration 0 0 0 5 0 1 1 39
Missing Miles: Evasion Responses to Car Taxes 0 0 0 25 2 2 3 60
Missing Miles: Evasion Responses to Car Taxes 0 0 0 2 0 0 2 21
Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate 0 1 6 32 0 1 15 45
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 2 141 2 3 10 208
Optimal Tax Administration 0 0 0 158 1 1 2 237
Optimal Taxation and Optimal Tax Systems 0 0 2 860 0 4 10 2,117
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 0 0 2 84
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 1 45 1 1 4 95
Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax 0 0 0 82 0 0 2 369
Playing With Fire: Cigarettes, Taxes and Competition From the Internet 0 0 0 74 0 0 0 330
Playing with Fire: Cigarettes, Taxes and Competition from the Internet 0 0 0 43 0 0 1 215
Post-War Capital Accumulation and the Threat of Nuclear War 0 0 0 31 0 0 2 394
Public Tax-Return Disclosure 0 0 2 91 1 1 6 162
Public disclosure of tax information. Compliance tool or social network? 0 0 0 35 1 4 9 48
Randomness in Tax Enforcement 0 0 0 93 0 0 1 266
Rethinking the Estate and Gift Tax: Overview 0 0 6 266 0 1 11 1,233
TAX EFFECTS OF FOREIGN DIRECT INVESTMENT IN THE U.S.: EVIDENCE FROM A CROSS-COUNTRY COMPARISON 0 0 0 1 0 1 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 1 68
Tax Avoidance, Evasion, and Administration 1 2 10 1,443 9 20 53 4,004
Tax Competition With Parasitic Tax Havens 0 0 2 458 1 1 4 1,261
Tax Compliance and Enforcement 0 0 3 172 1 2 23 361
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 0 246 0 0 2 677
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 1 256
Tax Knowledge and Tax Manipulation: A Unifying Model 0 0 2 24 1 5 10 64
Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India 0 0 2 110 0 1 4 909
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 2 15 0 0 2 9
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 3 15 1 2 7 28
Tax Reform Made Me Do It! 0 0 0 33 0 0 1 93
Tax administration and tax systems 0 0 3 184 2 2 7 314
Tax sensitivity of foreign direct investment: an empirical assessment 0 0 0 202 0 0 0 828
Taxation and Inequality: A Time-Exposure Perspective 0 0 0 75 1 1 1 365
Taxation and the Superrich 0 0 0 66 0 0 4 149
Taxation and the Superrich 1 1 1 77 1 1 3 125
Taxation and the Superrich 0 0 0 55 0 1 2 74
Taxation and the superrich 0 1 1 24 0 2 4 45
Taxes and the User Cost of Capital for Owner-Occupied Housing 0 0 1 324 0 0 4 953
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 1 2 105 0 3 5 498
Taxes on the internet. Deterrence effects of public disclosure 0 1 4 119 1 2 5 310
Taxes, Tariffs, and Globale Corporation 0 0 0 0 0 1 3 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 1 6 132
Taxing Our Wealth 0 0 0 51 0 0 4 98
Taxing Our Wealth 0 0 0 9 0 0 3 43
Taxing Our Wealth 0 1 1 29 1 2 4 67
Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts 1 1 1 27 1 1 3 44
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 31 1 2 8 116
Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota 1 2 6 200 2 4 21 516
Taxpayer search for information: implications for rational attention 0 0 0 0 1 1 1 35
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 0 0 0 58 0 0 3 290
The Compliance Cost of the U.S. Individual Income Tax System 0 0 4 245 1 1 9 851
The Costs of Taxation and the Marginal Cost of Funds 0 0 0 63 0 0 2 681
The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota 0 0 2 390 1 1 10 1,441
The Economics of Corporate Tax Selfishness 0 0 2 309 2 4 13 961
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 4 2,417
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 1 338 0 0 2 1,128
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 254 0 0 1 1,132
The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base 1 1 2 64 1 2 6 261
The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base 0 0 2 110 0 0 10 303
The Effect of Taxes on Investment and Income Shifting to Puerto Rico 0 0 2 239 0 1 3 2,687
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 0 0 1 124 0 0 3 615
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 0 3 6 543 2 7 15 1,717
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 4 225 0 1 16 1,248
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 4 458
The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence 0 0 0 134 0 0 2 943
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households 0 0 0 21 1 1 8 31
The Optimal Elasticity of Taxable Income 0 0 0 270 1 1 3 878
The Optimal Size of a Tax Collection Agency 0 1 3 210 0 2 5 795
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 0 102 1 1 2 295
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 0 0 0 141 0 0 2 656
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 1 269
Trust in Public Finance 0 0 2 243 2 2 9 838
Welfare Dominance: An Application to Commodity Taxation 0 0 0 116 0 0 0 376
Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock 0 0 0 30 1 1 3 96
Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns 0 0 4 11 0 0 7 21
Why World Redistribution Fails 0 0 0 109 1 1 1 453
Total Working Papers 12 32 141 18,317 63 171 661 73,513


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 0 0 0 37
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 0 0 17 0 0 0 197
A General Model of the Behavioral Response to Taxation 0 0 2 164 3 3 12 549
A North-South Model of Taxation and Capital Flows 0 0 0 0 0 0 1 99
An Empirical Test for Tax Evasion 0 2 10 451 0 3 22 1,127
Analyzing the standard deduction as a presumptive tax 0 0 1 33 0 2 3 273
April 15 Syndrome 0 0 0 0 0 0 1 236
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions 0 0 1 46 0 0 1 294
Are capital gains the Achilles’ heel of taxing the rich? 1 3 7 7 5 11 21 21
Are corporate tax rates, or countries, converging? 0 0 1 745 2 3 6 1,616
Behavioral Public Finance: Tax Design As Price Presentation 0 1 2 119 0 1 3 420
Car notches: Strategic automaker responses to fuel economy policy 1 2 9 70 3 4 21 320
Caveats to the Research Use of Tax-Return Administrative Data 0 0 4 53 0 0 5 105
Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time 0 1 1 53 0 2 4 361
Cheating Ourselves: The Economics of Tax Evasion 0 1 4 151 3 7 23 1,504
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? 1 1 2 43 1 2 6 318
Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition 0 0 0 36 0 0 1 97
Consumer Response to Tax Rebates 3 3 12 215 6 6 38 947
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 1 2 7 177 4 16 39 762
Corporate tax evasion with agency costs 0 1 10 392 0 6 31 1,311
Deconstructing the Income Tax 0 0 1 61 0 0 1 201
Denial of Death and Economic Behavior 0 0 1 92 0 0 1 634
Did Steve Forbes scare the US municipal bond market? 0 0 0 38 0 0 0 247
Did the 2008 Tax Rebates Stimulate Spending? 1 3 6 176 1 6 19 787
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 0 0 217
Distinguishing the role of authority “in” and authority “to” 0 0 0 35 0 2 5 167
Distributional Implications of Joint Tax Evasion 0 0 1 8 2 3 5 55
Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota 0 1 7 197 3 5 19 499
Do Taxes Matter for Foreign Direct Investment? 0 0 0 1 1 1 1 903
Do Taxes Matter? Lessons from the 1980's 0 0 2 138 1 2 9 518
Do Trust and Trustworthiness Pay Off? 0 0 0 22 0 1 4 196
Do we now collect any revenue from taxing capital income? 0 0 0 98 0 2 4 365
Does Evasion Invalidate the Welfare Sufficiency of the ETI? 0 0 2 3 0 2 6 14
Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance 2 15 38 190 5 20 66 384
Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes 0 0 2 37 1 7 13 196
Does credit-card information reporting improve small-business tax compliance? 0 0 2 75 0 5 15 298
Down-Payment Constraints: Tax Policy Effects in a Growing Economy With Rental and Owner-Occupied Housing 0 0 2 20 0 0 2 51
Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity 0 0 8 166 4 6 42 884
Editor's Choice Insights from a Tax-systems Perspective 0 0 0 10 0 1 3 42
Estimating tax noncompliance with evidence from unaudited tax returns 0 0 0 104 0 3 16 386
Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy 0 2 10 187 2 8 21 533
Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934 0 0 0 14 0 0 1 52
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 0 1 1 1 357
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 46 1 1 3 179
Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled 0 0 0 95 1 2 3 335
Free trade taxation and protectionist taxation 0 1 1 33 0 1 2 177
Gender tax difference in the U.S. income tax 0 0 2 2 3 8 13 13
Genes as Tags: The Tax Implications of Widely Available Genetic Information 0 0 1 10 0 0 1 46
Gifts to government 0 1 3 5 1 2 7 13
Group Equity and Implicit Discrimination in Tax Systems 0 1 6 29 0 2 13 47
Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms 0 0 1 18 3 3 11 91
Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan 0 0 0 52 0 1 2 233
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 2 4 6 18 4 7 17 66
Incentive effects of the IRS’ passport certification and revocation process 0 0 1 4 2 2 9 18
Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 2 5 22 303 3 7 41 672
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 0 10 0 1 4 41
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 0 2 126
Lessons for Tax Policy in the Great Recession 0 0 0 26 0 0 0 92
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 0 0 1 28 1 2 3 84
Methodological Issues in Measuring and Interpreting Taxable Income Elasticities 0 1 3 25 0 1 5 85
Missing miles: Evasion responses to car taxes 0 0 0 15 2 2 3 66
Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics 0 1 1 69 0 4 6 225
On Voluntary Compliance, Voluntary Taxes, and Social Capital 0 1 3 20 0 2 7 69
Optimal Taxation and Optimal Tax Systems 0 1 3 566 0 1 10 1,446
Optimal observability in a linear income tax 0 0 1 22 0 1 2 233
Optimal tax administration 4 10 26 203 9 24 72 602
Optimal tax systems with endogenous behavioral biases 0 0 1 19 0 0 2 49
Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax 0 0 1 50 0 0 3 278
Playing with Fire: Cigarettes, Taxes, and Competition from the Internet 0 0 1 108 1 2 6 462
Policy Watch: Death Watch for the Estate Tax? 0 0 0 88 0 0 2 391
Professional Opinions About Tax Policy: 1994 and 1934 0 0 0 4 0 0 1 28
Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives 0 3 6 95 0 4 14 222
Public disclosure of tax information: Compliance tool or social network? 0 0 1 5 0 1 12 31
Public tax-return disclosure 0 1 5 60 0 4 22 258
Putting Firms into Optimal Tax Theory 0 0 2 92 0 0 4 301
Randomness in tax enforcement 0 0 1 58 2 4 6 211
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 0 0 0 83
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 1 1 5 32
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 1 1 49
Tax Compliance and Enforcement 0 1 2 96 0 2 13 313
Tax From Any Angle: Reflections on Multi-Disciplinary Tax Research 0 0 0 15 0 0 2 44
Tax Implementation Issues in the Transition from a Planned Economy 0 0 0 0 1 1 4 58
Tax Knowledge and Tax Manipulation: A Unifying Model 1 2 2 2 3 11 16 16
Tax Reform Made Me Do It! 0 0 0 10 0 1 2 65
Tax competition with parasitic tax havens 1 4 21 453 6 13 54 1,246
Tax law changes, income-shifting and measured wage inequality: Evidence from India 0 0 0 52 0 1 2 403
Tax losses and ex-ante offshore transfer of intellectual property 0 1 5 5 1 4 16 16
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 1 3 42 1 2 11 150
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 0 84 1 1 2 229
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 2 46 0 0 7 129
Taxation and the Superrich 0 1 3 26 1 3 14 93
Taxes and the User Cost of Capital for Owner‐Occupied Housing 0 0 1 61 0 0 3 260
Taxes on the Internet: Deterrence Effects of Public Disclosure 1 2 5 53 2 4 7 196
Taxes, tariffs, and the global corporation 0 0 0 22 0 0 1 187
Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts 0 0 0 10 0 2 8 56
Taxing Our Wealth 3 5 7 83 5 10 26 301
Taxing the rich (more) 0 1 4 4 4 7 15 15
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 19 1 1 1 159
Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota 2 6 42 684 9 24 102 1,844
Thanatology and Economics: The Behavioral Economics of Death 1 1 1 130 1 1 2 475
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 0 0 0 73 0 0 2 464
The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform 1 1 3 35 1 3 9 99
The Costs of Taxation and the Marginal Efficiency Cost of Funds 1 1 5 134 2 3 9 382
The Distribution of Income Tax Noncompliance 1 1 8 241 2 5 21 542
The Economic Effects of the Tax Reform Act of 1986 2 5 46 1,501 6 15 113 4,708
The Economics of Corporate Tax Selfishness 0 4 15 298 4 23 63 980
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 1 145 1 2 9 709
The Effect Of Taxes On Investment And Income Shifting To Puerto Rico 1 3 12 254 2 6 31 1,209
The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan 2 5 9 74 2 6 38 639
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 1 1 4 81 3 3 10 447
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply 0 0 0 14 0 0 0 194
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 0 1 7 494 1 8 27 1,674
The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems 0 2 11 42 0 3 13 105
The Income Tax Compliance Cost of Big Business 0 2 5 20 0 3 11 78
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 0 1 1 1 2 3 4 4
The Return To Tax Simplification: an Econometric Analysis 0 0 5 23 1 1 12 103
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 1 3 65 0 1 6 371
The Role of Misconceptions in Support for Regressive Tax Reform 0 1 5 68 1 3 12 192
The VAT at 100: A Retrospective Survey and Agenda for Future Research 0 0 3 15 1 3 14 35
The behavioral response to housing transfer taxes: Evidence from a notched change in D.C. policy 1 2 9 85 2 6 23 229
The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications 0 0 0 38 0 0 0 143
The economics of earnings manipulation and managerial compensation 0 0 1 22 0 0 2 220
The effect of tax simplification on individuals 0 0 1 25 0 0 1 225
The fatal toll of driving to drink: The effect of minimum legal drinking age evasion on traffic fatalities 0 0 0 79 1 1 2 359
The limitations of decentralized world redistribution: An optimal taxation approach 0 0 1 89 0 0 3 360
The optimal elasticity of taxable income 0 1 12 197 2 3 24 663
The optimal two-bracket linear income tax 0 0 3 174 0 0 7 580
The seesaw principle in international tax policy 0 0 0 54 2 2 5 497
Three Decades of Tax Analysis, 1992–2022 1 4 27 27 1 6 30 30
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 2 146
Welfare Dominance: An Application to Commodity Taxation 0 0 0 100 0 0 1 625
What Do Cross-Country Studies Teach about Government Involvement, Prosperity, and Economic Growth? 0 0 1 59 0 1 7 438
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement 1 3 32 390 6 13 80 1,272
What taxpayers, governments and tax economists do – and what they should do 0 0 4 4 0 2 9 9
Who Sells During a Crash? Evidence from Tax Return Data on Daily Sales of Stock 0 0 0 1 2 2 4 10
Why Is Elvis on Burkina Faso Postage Stamps? Cross‐Country Evidence on the Commercialization of State Sovereignty 0 0 0 1 0 0 0 5
Total Journal Articles 39 132 590 13,809 163 447 1,721 52,158


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 1 1 3 154
Tax Progressivity and Income Inequality 0 0 0 0 4 6 10 233
Tax Progressivity and Income Inequality 0 0 0 0 1 4 5 166
Tax Systems 0 0 0 0 2 7 23 485
Taxation in the Global Economy 0 0 0 0 0 1 7 329
Taxes in America: What Everyone Needs to Know 0 0 0 0 0 2 3 126
Taxes in America: What Everyone Needs to Know 0 0 0 0 1 3 4 240
Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 5 11 26 286
Taxing Ourselves, 4th Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 5 16 49 2,007
Total Books 0 0 0 0 19 51 130 4,026


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 1 95
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 0 41 0 0 0 146
Do We Collect Any Revenue from Taxing Capital Income? 0 0 0 32 0 0 1 106
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 1 4 74 1 3 13 218
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 0 1 1 44 3 5 9 194
Income Shifting in U.S. Multinational Corporations 0 0 2 64 0 0 7 246
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 2 28 0 1 3 86
Introduction to "American Economic Growth and Standards of Living before the Civil War" 0 0 0 2 0 0 0 58
Introduction to "Taxation in the Global Economy" 0 0 1 38 0 0 2 134
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 1 1 3 118 1 1 14 380
Tax Reform Made Me Do It! 0 0 0 35 0 0 0 136
Tax avoidance, evasion, and administration 7 17 54 1,871 32 67 284 8,263
Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence 2 2 4 61 2 2 10 193
Taxation and Inequality: A Time-Exposure Perspective 1 1 2 25 1 2 5 103
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 1 0 1 4 5
Total Chapters 11 23 74 2,476 40 82 354 10,481


Statistics updated 2024-11-05