Access Statistics for Joel Slemrod

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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 1 3 18 381
A General Equilibrium Model of Taxation with Endogenous Financial Behavior 0 0 0 82 1 3 15 407
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 0 0 54 1 2 10 360
A General Model of the Behavioral Response to Taxation 0 0 2 446 2 4 15 1,250
A NORTH-SOUTH MODEL OF TAXATION AND CAPITAL FLOWS 0 0 0 0 2 3 8 51
A New Summary Measure of the Effective Tax Rate on Investment 0 0 0 353 2 3 11 1,206
A North-South Model of Taxation and Capital Flow 0 0 0 52 2 2 7 253
A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior 0 0 0 168 3 12 19 509
A characteristics approach to optimal taxation: line drawing and tax-driven product innovation 0 0 0 6 5 7 14 46
An Empirical Examination of Municipal Financial Policy 0 0 0 57 1 2 7 307
An Inverse-Ramsey Tax Rule 1 1 14 14 3 4 17 17
An Inverse-Ramsey Tax Rule 0 2 17 17 1 6 20 21
Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? 0 1 5 376 4 8 33 1,764
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions 0 0 0 78 1 1 8 301
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration 0 0 1 25 1 3 32 264
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration 0 0 1 31 1 1 9 85
Car Notches: Strategic Automaker Responses to Fuel Economy Policy 0 0 0 32 2 3 13 164
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 11 0 0 6 92
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 89 2 9 15 791
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 2 4 9 107
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? 0 0 0 12 5 7 20 134
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 2 4 11 219
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 3 6 19 135
Check in the mail or more in the paycheck: does the effectiveness of fiscal stimulus depend on how it is delivered? 0 0 1 14 3 5 10 163
Consumer Response to Tax Rebates 0 1 3 285 3 8 21 1,783
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 0 158 3 25 50 616
Corporate Tax Disclosure 0 0 1 24 0 2 17 47
Corporate Tax Evasion with Agency Costs 0 0 1 234 3 3 22 842
Death Watch for the Estate Tax? 0 0 0 12 1 5 6 79
Denial of Death and Economic Behavior 0 0 0 151 3 7 17 691
Did Steve Forbes Scare the Municipal Bond Market? 0 0 0 112 1 1 9 1,028
Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys 0 0 0 281 2 2 4 954
Did the 2008 Tax Rebates Stimulate Spending? 0 0 1 139 1 8 20 473
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data 0 0 1 38 3 9 20 456
Distributional Implications of Joint Tax Evasion 0 0 1 103 2 19 43 370
Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process 0 0 0 12 2 3 8 44
Do Taxes Matter? Lessons From the 1980s 1 1 1 95 1 5 17 372
Do Trust and Trustworthiness Pay Off? 0 0 0 150 1 4 7 566
Do We Now Collect Any Revenue From Taxing Capital Income? 0 0 0 153 1 2 5 436
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes 0 0 0 38 5 7 13 105
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes 0 0 0 58 1 2 13 200
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 0 285 9 23 39 1,217
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 1 52 0 2 11 240
Does Credit-card Information Reporting Improve Small-business Tax Compliance? 0 0 0 43 0 0 10 106
Does Growing Inequality Reduce Tax Progressivity? Should It? 0 0 1 258 3 3 9 931
Does credit-card information reporting improve small-business tax compliance? 0 0 1 37 2 3 11 51
Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity 0 0 2 155 6 10 27 781
Estimating Tax Noncompliance with Evidence from Unaudited 0 0 0 10 1 3 19 62
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 61 2 4 11 660
Free-Trade Taxation and Protectionist Taxation 0 0 0 241 1 2 7 1,691
Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment 0 1 1 74 6 12 24 214
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 0 143 1 3 7 1,137
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 0 0 1 31 2 5 14 176
Household response to the 2008 tax rebates: survey evidence and aggregate implications 0 0 0 33 0 2 6 161
Housing Finance Imperfections and Private Saving: A Comparative Simulation Analysis of the U.S. and Japan 0 0 0 96 3 5 12 297
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 1 3 26 5 7 15 68
How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 0 2 64 7 14 43 223
Income Shifting in U.S. Multinational Corporations 0 0 0 208 2 4 10 1,164
Income Shifting in U.S. Multinational Corporations 0 0 0 0 1 2 7 137
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 0 29 1 2 16 258
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 0 301 1 3 10 1,362
Issues in Colombian Tax Administration 0 0 1 6 3 4 10 51
Missing Miles: Evasion Responses to Car Taxes 0 0 1 4 1 8 15 40
Missing Miles: Evasion Responses to Car Taxes 0 0 0 26 0 5 17 84
Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate 0 0 1 35 1 2 8 57
Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics 0 0 0 173 2 6 14 454
On Choosing a Flat-Rate Income Tax Schedule 0 0 0 133 4 5 10 1,133
Optimal Dual-Regime Business Tax Systems 0 0 15 15 3 5 31 31
Optimal Dual-Regime Business Tax Systems 0 0 22 22 3 7 73 73
Optimal Tax Administration 0 0 7 152 2 7 30 248
Optimal Tax Administration 1 1 2 160 3 9 23 261
Optimal Taxation and Optimal Tax Systems 0 1 3 864 4 8 24 2,147
Optimal observability in a linear income tax 0 0 0 119 0 2 7 223
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 29 2 2 11 99
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 45 3 6 16 112
Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax 0 0 0 82 3 4 11 383
Playing With Fire: Cigarettes, Taxes and Competition From the Internet 0 0 2 76 1 3 12 344
Playing with Fire: Cigarettes, Taxes and Competition from the Internet 0 0 0 43 1 1 10 225
Post-War Capital Accumulation and the Threat of Nuclear War 0 0 0 31 2 3 20 415
Public Tax-Return Disclosure 0 1 2 93 2 8 23 186
Public disclosure of tax information. Compliance tool or social network? 0 0 1 36 0 2 10 58
Randomness in Tax Enforcement 0 0 1 95 1 1 12 279
Rethinking the Estate and Gift Tax: Overview 0 0 0 266 1 3 10 1,243
TAX EFFECTS OF FOREIGN DIRECT INVESTMENT IN THE U.S.: EVIDENCE FROM A CROSS-COUNTRY COMPARISON 0 0 0 1 0 1 8 209
THE IMPACT OF THE TAX REFORM ACT OF 1986 ON FOREIGN DIRECT INVESTMENT TO AND FROM THE UNITED STATES 0 0 0 0 1 5 7 75
Tax Avoidance, Evasion, and Administration 0 0 9 1,457 8 31 91 4,154
Tax Competition With Parasitic Tax Havens 0 0 1 460 3 5 16 1,280
Tax Compliance and Enforcement 0 2 10 187 2 9 40 415
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 1 247 2 2 13 690
Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach 0 0 0 32 0 1 5 178
Tax ImplementationIssues in the Transition from a Planned Economy 0 0 0 1 2 2 7 264
Tax Knowledge and Tax Manipulation: A Unifying Model 0 1 6 30 3 5 19 83
Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India 0 0 0 110 4 7 16 925
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 0 15 2 4 14 23
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 0 15 2 3 15 45
Tax Reform Made Me Do It! 0 0 1 34 1 2 16 109
Tax administration and tax systems 0 0 0 184 2 4 12 329
Tax sensitivity of foreign direct investment: an empirical assessment 0 0 0 202 1 4 14 844
Taxation and Inequality: A Time-Exposure Perspective 0 0 0 75 0 1 9 375
Taxation and the Superrich 0 2 3 80 5 12 29 156
Taxation and the Superrich 0 0 1 56 2 6 13 89
Taxation and the Superrich 0 1 2 68 5 9 29 183
Taxation and the superrich 0 0 0 24 1 6 11 57
Taxes and the User Cost of Capital for Owner-Occupied Housing 0 1 1 325 3 4 10 964
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 0 0 105 5 5 14 516
Taxes on the internet. Deterrence effects of public disclosure 0 0 0 119 2 7 28 341
Taxes, Tariffs, and Globale Corporation 0 0 0 0 4 4 10 50
Taxes, Tariffs, and The Global Corporation 0 0 0 37 0 1 4 255
Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts 0 1 1 49 4 9 16 150
Taxing Identity 0 0 39 39 2 7 28 28
Taxing Our Wealth 0 0 1 10 3 6 21 65
Taxing Our Wealth 1 1 1 30 3 5 12 79
Taxing Our Wealth 0 1 1 52 2 5 25 123
Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts 0 0 2 29 1 3 16 60
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 31 4 4 13 130
Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota 0 1 5 207 3 25 58 584
Taxpayer search for information: implications for rational attention 0 0 0 0 2 3 8 44
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 0 0 1 59 6 9 18 308
The Compliance Cost of the U.S. Individual Income Tax System 0 0 0 246 2 3 18 872
The Costs of Taxation and the Marginal Cost of Funds 0 0 1 64 0 1 6 688
The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota 1 1 3 393 6 7 23 1,465
The Economics of Corporate Tax Selfishness 2 2 2 312 5 8 15 980
The Economics of Earnings Manipulation and Managerial Compensation 0 0 0 106 0 1 11 392
The Economics of Taxing the Rich 1 1 1 519 4 7 16 2,434
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 338 1 3 11 1,139
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 254 0 4 10 1,143
The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base 0 0 2 112 2 4 12 318
The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base 0 0 0 64 2 6 13 275
The Effect of Taxes on Investment and Income Shifting to Puerto Rico 0 0 0 239 2 2 13 2,700
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 0 0 1 126 0 3 11 629
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 0 1 1 544 15 20 45 1,763
The Impact of Tax Reform on Households 0 0 0 41 2 2 9 227
The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors 1 3 4 231 9 18 44 1,301
The Impact of the Tax Reform Act of 1986 on Foreign Direct Investment to and from the United States 0 0 0 86 2 2 10 469
The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence 0 3 3 138 9 16 38 984
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households 0 1 1 22 0 2 7 38
The Optimal Elasticity of Taxable Income 0 0 0 270 1 3 8 887
The Optimal Size of a Tax Collection Agency 1 1 1 212 3 6 11 809
The Optimal Two-Bracket Linear Income Tax 0 0 0 138 1 1 15 1,291
The Return to Tax Simplification: An Econometric Analysis 0 0 0 103 3 6 10 307
The Seesaw Principle in International Tax Policy 0 0 0 132 1 1 6 962
The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers 0 0 0 142 2 6 15 673
The use of panel data in the analysis of the behavioral response to taxation 0 0 1 20 1 2 21 80
Trust and Trustworthiness in an Economy with Heterogeneous Individuals 0 0 0 101 0 0 9 279
Trust in Public Finance 0 0 4 247 3 4 18 860
Welfare Dominance: An Application to Commodity Taxation 0 0 0 117 0 6 15 392
Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock 1 1 2 32 7 13 22 119
Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns 0 0 1 13 0 0 7 30
Why World Redistribution Fails 0 0 0 109 3 5 18 472
Total Working Papers 11 36 234 18,599 354 802 2,495 76,329

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 0 39 1 2 3 133
A Characteristics Approach to Optimal Taxation: Line Drawing and Tax‐Driven Product Innovation 0 0 0 6 4 5 17 55
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 0 1 19 3 3 9 207
A General Model of the Behavioral Response to Taxation 0 3 7 175 3 12 37 596
A North-South Model of Taxation and Capital Flows 0 0 0 0 2 2 6 107
An Empirical Test for Tax Evasion 0 0 5 458 2 2 26 1,160
An inverse-Ramsey tax rule 0 0 0 0 9 19 29 29
Analyzing the standard deduction as a presumptive tax 0 0 1 34 4 4 11 285
April 15 Syndrome 0 0 0 0 0 0 6 243
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions 0 0 0 46 2 5 17 311
Are capital gains the Achilles’ heel of taxing the rich? 0 3 12 25 0 7 22 55
Are corporate tax rates, or countries, converging? 0 0 3 748 2 6 17 1,634
Behavioral Public Finance: Tax Design As Price Presentation 0 0 1 120 6 8 17 437
Car notches: Strategic automaker responses to fuel economy policy 0 0 4 75 3 4 20 345
Caveats to the Research Use of Tax-Return Administrative Data 0 1 4 63 0 5 21 136
Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time 0 0 0 53 2 3 12 374
Cheating Ourselves: The Economics of Tax Evasion 1 4 12 165 14 26 84 1,597
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? 0 0 1 44 4 4 12 334
Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition 0 0 0 36 2 3 11 109
Consumer Response to Tax Rebates 0 0 10 225 1 1 35 985
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 0 178 3 9 22 790
Corporate tax evasion with agency costs 0 1 3 395 9 12 37 1,358
Deconstructing the Income Tax 0 0 0 62 2 3 11 214
Denial of Death and Economic Behavior 0 1 2 95 5 7 14 649
Did Steve Forbes scare the US municipal bond market? 0 0 0 38 1 2 6 254
Did the 2008 Tax Rebates Stimulate Spending? 0 1 6 184 4 12 39 833
Did the Tax Reform Act of 1986 Simplify Tax Matters? 0 0 0 45 1 4 15 281
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data 0 0 1 26 1 5 13 232
Distinguishing the role of authority “in” and authority “to” 0 0 0 35 0 1 15 182
Distributional Implications of Joint Tax Evasion 0 0 0 8 7 10 28 86
Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota 0 0 2 201 2 6 24 534
Do Taxes Matter for Foreign Direct Investment? 0 0 0 1 0 3 15 919
Do Taxes Matter? Lessons from the 1980's 0 0 1 139 1 2 18 540
Do Trust and Trustworthiness Pay Off? 0 0 0 22 1 4 11 207
Do we now collect any revenue from taxing capital income? 0 0 0 98 2 2 5 372
Does Evasion Invalidate the Welfare Sufficiency of the ETI? 0 0 0 4 3 4 6 21
Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance 0 3 24 235 4 11 56 469
Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes 0 0 1 38 6 10 33 231
Does credit-card information reporting improve small-business tax compliance? 0 0 0 76 2 4 40 344
Does giving tax debtors a break improve compliance and income? Evidence from quasi‐random assignment of IRS Revenue Officers 0 1 4 5 3 7 24 28
Down-Payment Constraints: Tax Policy Effects in a Growing Economy With Rental and Owner-Occupied Housing 0 0 0 20 3 4 9 60
Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity 1 1 3 176 4 7 25 924
Editor's Choice Insights from a Tax-systems Perspective 0 0 2 13 3 6 13 56
Estimating tax noncompliance with evidence from unaudited tax returns 0 0 0 104 1 2 14 404
Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy 0 0 2 192 2 10 38 581
Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934 0 1 1 15 0 1 11 63
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 0 4 6 15 372
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 47 1 3 15 197
Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled 1 1 1 96 2 3 7 344
Free trade taxation and protectionist taxation 0 0 0 34 2 4 10 191
Gender tax difference in the U.S. income tax 0 3 14 24 122 347 1,138 1,379
Genes as Tags: The Tax Implications of Widely Available Genetic Information 0 0 1 11 0 0 6 52
Gifts to government 0 1 2 8 1 2 6 20
Group Equity and Implicit Discrimination in Tax Systems 0 0 3 34 1 2 8 57
Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms 0 1 3 21 6 12 31 125
Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan 0 0 0 52 2 4 5 240
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 1 9 30 3 8 27 104
Incentive effects of the IRS’ passport certification and revocation process 0 0 0 4 3 7 11 34
Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 1 3 13 323 3 12 37 719
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 0 10 1 3 9 52
Introduction to the special issue on The Role of Firms in Tax Systems 0 0 0 57 1 1 5 166
Is This Tax Reform, or Just Confusion? 0 0 0 27 2 4 13 141
Lessons for Tax Policy in the Great Recession 0 0 0 26 3 3 6 99
Life and Death Questions About the Estate and Gift Tax 0 0 0 9 1 1 9 35
Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation 0 1 6 36 0 5 17 105
Methodological Issues in Measuring and Interpreting Taxable Income Elasticities 0 1 3 29 1 4 19 107
Missing miles: Evasion responses to car taxes 0 0 0 16 0 4 15 85
Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics 0 0 0 69 3 5 10 238
On Voluntary Compliance, Voluntary Taxes, and Social Capital 0 0 1 22 1 2 13 85
Optimal Taxation and Optimal Tax Systems 0 0 0 567 1 5 24 1,476
Optimal observability in a linear income tax 0 0 1 23 4 4 12 247
Optimal tax administration 2 5 22 237 8 27 99 740
Optimal tax systems with endogenous behavioral biases 0 1 3 22 4 6 20 71
Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax 0 0 0 52 0 2 13 300
Playing with Fire: Cigarettes, Taxes, and Competition from the Internet 0 0 0 108 3 5 19 484
Policy Watch: Death Watch for the Estate Tax? 0 0 0 88 1 1 4 395
Professional Opinions About Tax Policy: 1994 and 1934 0 0 0 4 1 3 14 42
Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives 0 3 5 101 1 9 16 241
Public disclosure of tax information: Compliance tool or social network? 0 2 4 9 1 7 28 61
Public tax-return disclosure 0 0 2 66 1 2 20 289
Putting Firms into Optimal Tax Theory 0 0 1 94 2 3 9 312
Randomness in tax enforcement 0 0 0 59 2 4 10 225
Rank Reversals and the Tax Elasticity of Capital Gain Realizations 0 0 0 0 2 3 10 18
Real Firms in Tax Systems 0 0 0 32 3 7 8 92
Rhetoric and Economics in the Estate Tax Debate 0 0 0 6 3 3 7 27
Saving and the Fear of Nuclear War 0 0 2 4 0 2 14 47
Stock Transactions Volume and the 1978 Capital Gains Tax Reduction 0 0 0 11 4 6 11 54
Tax Analysis with a Human Face: Closing the Gap between Theory and Practice: Invited Lecture 0 0 0 0 3 3 9 58
Tax Compliance and Enforcement 2 3 13 115 7 20 58 382
Tax From Any Angle: Reflections on Multi-Disciplinary Tax Research 0 0 0 15 3 3 6 51
Tax Implementation Issues in the Transition from a Planned Economy 0 0 0 0 2 3 10 70
Tax Knowledge and Tax Manipulation: A Unifying Model 0 0 5 9 2 5 18 40
Tax Privacy 0 0 4 6 1 3 29 33
Tax Reform Made Me Do It! 0 0 1 11 3 3 9 75
Tax competition with parasitic tax havens 1 1 8 470 5 15 52 1,328
Tax law changes, income-shifting and measured wage inequality: Evidence from India 0 0 0 53 1 9 26 431
Tax losses and ex-ante offshore transfer of intellectual property 0 0 0 6 6 7 14 33
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 0 84 2 3 8 237
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 1 2 3 45 1 5 14 166
Taxation and Big Brother: information, personalisation and privacy in 21st century tax policy 0 0 0 0 0 0 4 194
Taxation and the Financial Sector 0 0 1 47 1 3 9 139
Taxation and the Superrich 0 0 1 28 3 9 18 115
Taxes and the User Cost of Capital for Owner‐Occupied Housing 0 1 4 67 2 5 24 291
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 0 1 54 3 5 24 221
Taxes, tariffs, and the global corporation 0 0 0 22 3 4 14 202
Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts 0 0 1 12 3 4 19 76
Taxing Our Wealth 1 2 7 93 3 13 38 350
Taxing the rich (more) 0 0 0 5 1 3 30 50
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 19 3 4 14 174
Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota 4 11 27 722 7 24 94 1,980
Thanatology and Economics: The Behavioral Economics of Death 0 0 0 131 0 1 7 485
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 0 0 1 75 3 5 16 483
The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform 0 0 0 36 2 7 14 117
The Costs of Taxation and the Marginal Efficiency Cost of Funds 0 0 3 140 1 4 20 411
The Distribution of Income Tax Noncompliance 2 3 5 247 2 5 16 565
The Economic Effects of the Tax Reform Act of 1986 2 6 31 1,555 7 22 103 4,873
The Economics of Corporate Tax Selfishness 0 0 5 307 3 9 47 1,044
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 1 148 4 6 20 735
The Effect Of Taxes On Investment And Income Shifting To Puerto Rico 0 1 2 258 1 4 27 1,243
The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan 0 1 4 84 6 9 35 692
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 0 0 1 83 1 1 15 467
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply 0 1 1 15 1 2 14 211
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 1 3 6 501 17 25 62 1,750
The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems 2 3 10 56 6 9 31 146
The Income Tax Compliance Cost of Big Business 0 3 6 27 9 19 33 115
The NTJ Hall of Fame 0 0 0 0 1 3 6 21
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households 0 0 4 6 4 6 28 37
The Return To Tax Simplification: an Econometric Analysis 0 0 0 24 1 4 12 120
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 0 66 0 6 12 385
The Role of Misconceptions in Support for Regressive Tax Reform 0 0 2 70 2 7 16 212
The VAT at 100: A Retrospective Survey and Agenda for Future Research 0 0 4 23 4 7 31 76
The behavioral response to housing transfer taxes: Evidence from a notched change in D.C. policy 0 0 6 97 3 4 34 274
The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications 0 0 0 38 4 5 12 156
The economics of earnings manipulation and managerial compensation 0 0 0 22 1 2 5 225
The effect of tax simplification on individuals 0 0 0 26 2 2 4 230
The fatal toll of driving to drink: The effect of minimum legal drinking age evasion on traffic fatalities 0 0 1 81 3 13 41 404
The limitations of decentralized world redistribution: An optimal taxation approach 0 0 0 89 0 1 6 366
The optimal elasticity of taxable income 0 1 1 200 1 4 18 685
The optimal two-bracket linear income tax 0 0 0 175 1 3 11 593
The seesaw principle in international tax policy 0 0 0 55 7 7 23 523
Three Decades of Tax Analysis, 1992–2022 0 0 4 35 2 4 14 50
Three challenges for public finance 0 0 0 45 0 0 3 317
Toward a Consumption Tax, and Beyond 0 0 0 53 1 2 10 190
Understanding multidimensional tax systems 0 1 2 51 0 2 7 154
Welfare Dominance: An Application to Commodity Taxation 0 0 0 100 3 3 11 637
What Do Cross-Country Studies Teach about Government Involvement, Prosperity, and Economic Growth? 0 0 0 60 4 10 25 467
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement 2 7 23 422 4 19 72 1,368
What taxpayers, governments and tax economists do – and what they should do 0 0 0 5 2 5 20 31
Who Sells During a Crash? Evidence from Tax Return Data on Daily Sales of Stock 0 1 1 3 5 9 14 26
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns 0 0 0 0 7 13 22 22
Why Is Elvis on Burkina Faso Postage Stamps? Cross‐Country Evidence on the Commercialization of State Sovereignty 0 0 0 1 0 1 7 13
Total Journal Articles 24 94 410 14,497 528 1,233 4,189 57,447

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 2 2 10 166
Tax Progressivity and Income Inequality 0 0 0 0 1 3 8 244
Tax Progressivity and Income Inequality 0 0 0 0 1 2 11 177
Tax Systems 0 0 0 0 7 13 31 529
Taxation in the Global Economy 0 0 0 0 5 7 22 357
Taxes in America: What Everyone Needs to Know 0 0 0 0 4 5 11 252
Taxes in America: What Everyone Needs to Know 0 0 0 0 4 7 13 142
Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 4 10 28 328
Taxing Ourselves, 4th Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 6 17 37 2,069
Total Books 0 0 0 0 34 66 171 4,264

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 2 3 9 106
An Empirical Examination of Municipal Financial Policy 0 0 0 13 5 6 9 76
Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys 0 0 0 42 4 10 23 170
Do We Collect Any Revenue from Taxing Capital Income? 0 0 0 33 1 1 9 117
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 0 75 1 2 10 231
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 0 0 1 46 2 10 28 226
Income Shifting in U.S. Multinational Corporations 0 0 0 64 4 6 16 268
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 0 29 0 2 6 94
Introduction to "American Economic Growth and Standards of Living before the Civil War" 0 0 0 2 1 1 8 67
Introduction to "Taxation in the Global Economy" 0 0 0 38 1 3 8 142
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 0 118 1 11 20 402
Tax Reform Made Me Do It! 0 1 1 36 1 6 20 157
Tax avoidance, evasion, and administration 7 14 48 1,949 25 60 281 8,713
Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence 0 0 2 64 2 3 18 213
Taxation and Inequality: A Time-Exposure Perspective 0 0 0 25 1 5 13 119
Taxing Identity 0 0 3 3 1 4 17 17
The Impact of U.S. Tax Reform on Canadian Stock Prices 0 0 0 5 1 3 11 62
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households 0 0 1 3 3 5 22 29
Total Chapters 7 15 56 2,569 56 141 528 11,209

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Statistics updated 2026-05-06