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 0 0 18 381
A General Equilibrium Model of Taxation with Endogenous Financial Behavior 0 0 0 82 0 0 13 407
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 0 0 54 0 0 7 360
A General Model of the Behavioral Response to Taxation 0 0 1 446 1 1 14 1,251
A NORTH-SOUTH MODEL OF TAXATION AND CAPITAL FLOWS 0 0 0 0 1 2 10 53
A New Summary Measure of the Effective Tax Rate on Investment 0 0 0 353 0 0 12 1,208
A North-South Model of Taxation and Capital Flow 0 0 0 52 0 0 5 253
A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior 0 0 0 168 0 0 19 509
A characteristics approach to optimal taxation: line drawing and tax-driven product innovation 0 0 0 6 1 1 16 48
An Empirical Examination of Municipal Financial Policy 0 0 0 57 0 1 7 308
An Inverse-Ramsey Tax Rule 0 0 3 17 1 1 13 22
An Inverse-Ramsey Tax Rule 0 0 14 14 0 2 22 22
Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? 1 2 5 378 3 5 33 1,769
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions 0 0 0 78 1 1 10 303
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration 0 0 1 25 2 2 24 266
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration 0 0 1 31 1 2 11 87
Car Notches: Strategic Automaker Responses to Fuel Economy Policy 0 0 0 32 0 0 15 166
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 89 0 13 52 828
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 11 0 0 6 93
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 0 0 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 0 0 1 1 11 109
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 10 219
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 0 0 19 136
Check in the mail or more in the paycheck: does the effectiveness of fiscal stimulus depend on how it is delivered? 0 0 0 14 2 2 11 165
Consumer Response to Tax Rebates 0 0 2 285 2 5 23 1,789
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 0 158 2 4 53 620
Corporate Tax Disclosure 1 2 2 26 1 3 19 51
Corporate Tax Evasion with Agency Costs 0 1 2 235 1 10 32 856
Death Watch for the Estate Tax? 0 0 0 12 0 0 5 79
Denial of Death and Economic Behavior 0 0 0 151 1 4 18 695
Did Steve Forbes Scare the Municipal Bond Market? 0 0 0 112 0 0 8 1,028
Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys 0 0 0 281 0 0 4 954
Did the 2008 Tax Rebates Stimulate Spending? 0 0 0 139 1 2 20 475
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data 0 0 0 38 0 3 21 461
Distributional Implications of Joint Tax Evasion 0 0 1 103 1 2 45 375
Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process 0 0 0 12 2 3 13 50
Do Taxes Matter? Lessons From the 1980s 0 0 1 95 0 1 18 373
Do Trust and Trustworthiness Pay Off? 0 0 0 150 0 0 7 566
Do We Now Collect Any Revenue From Taxing Capital Income? 0 0 0 153 1 2 7 438
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes 0 0 0 38 2 4 17 110
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes 0 0 0 58 0 0 10 200
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 0 285 1 3 42 1,224
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 1 52 21 22 33 263
Does Credit-card Information Reporting Improve Small-business Tax Compliance? 0 0 0 43 0 4 13 110
Does Growing Inequality Reduce Tax Progressivity? Should It? 0 0 0 258 0 0 6 931
Does credit-card information reporting improve small-business tax compliance? 0 0 0 37 0 0 10 52
Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity 0 0 3 156 0 1 25 785
Estimating Tax Noncompliance with Evidence from Unaudited 0 0 0 10 0 1 18 65
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 61 1 2 13 663
Free-Trade Taxation and Protectionist Taxation 0 0 0 241 0 1 7 1,692
Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment 1 1 3 76 1 1 26 216
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 0 143 0 1 9 1,139
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 1 1 2 32 1 1 13 178
Household response to the 2008 tax rebates: survey evidence and aggregate implications 0 0 0 33 1 2 8 163
Housing Finance Imperfections and Private Saving: A Comparative Simulation Analysis of the U.S. and Japan 0 0 0 96 0 0 14 299
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 0 1 26 1 1 15 71
How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 0 1 64 1 1 42 225
Income Shifting in U.S. Multinational Corporations 0 0 0 208 3 4 13 1,168
Income Shifting in U.S. Multinational Corporations 0 0 0 0 0 0 6 137
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 0 29 0 0 17 259
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 0 301 0 2 12 1,364
Issues in Colombian Tax Administration 0 0 1 6 0 0 10 51
Missing Miles: Evasion Responses to Car Taxes 0 0 0 26 0 0 18 85
Missing Miles: Evasion Responses to Car Taxes 0 0 1 4 2 6 22 47
Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate 0 0 0 35 2 2 8 59
Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics 0 0 0 173 0 1 14 455
On Choosing a Flat-Rate Income Tax Schedule 0 0 0 133 1 1 11 1,134
Optimal Dual-Regime Business Tax Systems 0 1 16 16 1 2 36 36
Optimal Dual-Regime Business Tax Systems 0 0 2 22 0 0 52 87
Optimal Tax Administration 0 2 6 154 3 8 35 257
Optimal Tax Administration 0 1 3 161 1 4 28 267
Optimal Taxation and Optimal Tax Systems 0 1 3 866 0 6 33 2,160
Optimal observability in a linear income tax 0 0 0 119 0 1 9 226
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 45 1 4 20 117
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 29 1 2 11 101
Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax 0 0 0 82 1 1 12 384
Playing With Fire: Cigarettes, Taxes and Competition From the Internet 0 0 1 76 0 0 9 344
Playing with Fire: Cigarettes, Taxes and Competition from the Internet 0 0 0 43 0 1 11 227
Post-War Capital Accumulation and the Threat of Nuclear War 0 0 0 31 0 1 19 417
Public Tax-Return Disclosure 0 0 2 93 2 6 29 194
Public disclosure of tax information. Compliance tool or social network? 0 0 0 36 1 1 9 60
Randomness in Tax Enforcement 0 0 1 95 0 0 12 279
Rethinking the Estate and Gift Tax: Overview 0 0 1 267 3 4 15 1,249
TAX EFFECTS OF FOREIGN DIRECT INVESTMENT IN THE U.S.: EVIDENCE FROM A CROSS-COUNTRY COMPARISON 0 0 0 1 0 0 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 0 0 7 75
Tax Avoidance, Evasion, and Administration 1 1 8 1,460 11 17 94 4,177
Tax Competition With Parasitic Tax Havens 0 0 0 460 3 3 19 1,284
Tax Compliance and Enforcement 1 3 11 190 2 19 54 437
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 1 247 0 1 14 692
Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach 0 0 0 32 0 1 6 180
Tax ImplementationIssues in the Transition from a Planned Economy 0 0 0 1 0 1 7 265
Tax Knowledge and Tax Manipulation: A Unifying Model 0 0 5 30 1 1 17 84
Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India 0 0 0 110 2 4 18 929
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 0 15 2 2 16 47
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 0 15 0 0 15 24
Tax Reform Made Me Do It! 0 0 0 34 1 1 15 111
Tax administration and tax systems 0 1 1 185 0 1 14 332
Tax sensitivity of foreign direct investment: an empirical assessment 0 0 0 202 1 1 15 845
Taxation and Inequality: A Time-Exposure Perspective 0 0 0 75 1 1 11 378
Taxation and the Superrich 0 0 1 56 0 0 14 90
Taxation and the Superrich 0 0 1 68 1 1 31 187
Taxation and the Superrich 0 0 3 80 1 2 30 159
Taxation and the superrich 0 0 0 24 2 2 15 61
Taxes and the User Cost of Capital for Owner-Occupied Housing 0 0 1 325 1 1 10 965
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 0 0 105 1 3 17 520
Taxes on the internet. Deterrence effects of public disclosure 0 0 0 119 3 4 32 346
Taxes, Tariffs, and Globale Corporation 0 0 0 0 0 0 10 50
Taxes, Tariffs, and The Global Corporation 0 0 0 37 1 2 6 257
Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts 0 0 1 49 1 2 18 152
Taxing Identity 0 0 39 39 0 1 30 30
Taxing Our Wealth 0 0 1 52 1 2 26 125
Taxing Our Wealth 0 0 1 30 2 5 16 85
Taxing Our Wealth 0 1 1 11 1 4 24 69
Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts 0 0 1 29 0 0 16 61
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 31 0 2 14 132
Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota 0 0 4 207 5 7 60 592
Taxpayer search for information: implications for rational attention 0 0 0 0 1 1 9 46
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 0 0 0 59 0 0 16 308
The Compliance Cost of the U.S. Individual Income Tax System 0 0 0 246 1 3 19 875
The Costs of Taxation and the Marginal Cost of Funds 0 0 0 64 0 0 4 688
The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota 1 1 3 394 1 1 21 1,466
The Economics of Corporate Tax Selfishness 0 0 2 312 1 5 21 987
The Economics of Earnings Manipulation and Managerial Compensation 0 0 0 106 0 1 14 395
The Economics of Taxing the Rich 0 0 1 519 0 0 15 2,434
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 254 1 1 11 1,145
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 338 0 1 13 1,141
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 1 2 14 277
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 0 1 13 319
The Effect of Taxes on Investment and Income Shifting to Puerto Rico 0 0 0 239 0 0 14 2,701
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 0 0 1 126 0 2 12 631
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 0 0 1 544 0 5 54 1,773
The Impact of Tax Reform on Households 0 0 0 41 1 2 9 229
The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors 0 0 6 234 11 12 57 1,318
The Impact of the Tax Reform Act of 1986 on Foreign Direct Investment to and from the United States 0 0 0 86 0 0 8 469
The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence 0 0 5 140 0 3 41 990
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households 0 0 1 22 2 3 9 41
The Optimal Elasticity of Taxable Income 0 0 0 270 0 1 9 888
The Optimal Size of a Tax Collection Agency 0 0 1 212 0 0 12 810
The Optimal Two-Bracket Linear Income Tax 0 0 0 138 4 5 19 1,296
The Return to Tax Simplification: An Econometric Analysis 0 0 1 104 2 2 13 310
The Seesaw Principle in International Tax Policy 0 0 0 132 1 1 5 963
The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers 0 0 0 142 1 6 20 680
The use of panel data in the analysis of the behavioral response to taxation 0 0 0 20 0 0 19 81
Trust and Trustworthiness in an Economy with Heterogeneous Individuals 0 0 0 101 0 1 10 280
Trust in Public Finance 0 0 2 247 0 1 16 862
Welfare Dominance: An Application to Commodity Taxation 0 0 1 118 0 0 15 393
Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock 0 0 1 32 3 3 24 124
Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns 0 0 0 13 1 3 10 34
Why World Redistribution Fails 0 0 0 109 1 2 19 474
Total Working Papers 7 19 189 18,631 155 334 2,726 76,836

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 0 0 3 133
A Characteristics Approach to Optimal Taxation: Line Drawing and Tax‐Driven Product Innovation 0 0 0 6 2 3 20 58
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 0 0 19 0 0 9 208
A General Model of the Behavioral Response to Taxation 1 1 7 176 3 8 37 606
A North-South Model of Taxation and Capital Flows 0 0 0 0 0 0 6 107
An Empirical Test for Tax Evasion 0 1 3 460 1 4 23 1,166
An inverse-Ramsey tax rule 0 0 0 0 0 2 31 31
Analyzing the standard deduction as a presumptive tax 0 0 1 34 0 0 10 286
April 15 Syndrome 0 0 0 0 23 24 29 267
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions 0 0 0 46 0 0 16 312
Are capital gains the Achilles’ heel of taxing the rich? 1 1 9 26 2 3 18 58
Are corporate tax rates, or countries, converging? 0 0 3 748 0 2 18 1,636
Behavioral Public Finance: Tax Design As Price Presentation 0 0 1 120 0 0 17 437
Car notches: Strategic automaker responses to fuel economy policy 0 0 4 75 1 2 19 347
Caveats to the Research Use of Tax-Return Administrative Data 0 0 3 63 1 1 19 138
Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time 0 0 0 53 1 1 13 376
Cheating Ourselves: The Economics of Tax Evasion 0 2 11 167 5 8 83 1,608
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? 1 1 2 45 2 2 11 336
Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition 0 0 0 36 1 1 10 110
Consumer Response to Tax Rebates 0 0 7 225 1 2 30 987
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 0 178 0 1 20 791
Corporate tax evasion with agency costs 0 1 4 397 0 10 43 1,371
Deconstructing the Income Tax 0 0 0 62 19 19 30 233
Denial of Death and Economic Behavior 0 0 2 95 1 4 17 654
Did Steve Forbes scare the US municipal bond market? 0 0 0 38 0 0 5 254
Did the 2008 Tax Rebates Stimulate Spending? 0 0 5 184 0 1 37 836
Did the Tax Reform Act of 1986 Simplify Tax Matters? 0 0 0 45 0 3 16 284
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data 0 0 0 26 0 2 13 235
Distinguishing the role of authority “in” and authority “to” 0 0 0 35 0 0 16 185
Distributional Implications of Joint Tax Evasion 0 0 0 8 0 0 25 86
Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota 0 0 0 201 1 4 23 538
Do Taxes Matter for Foreign Direct Investment? 0 0 0 1 0 0 15 919
Do Taxes Matter? Lessons from the 1980's 0 0 1 139 1 5 21 545
Do Trust and Trustworthiness Pay Off? 0 0 0 22 1 5 16 213
Do we now collect any revenue from taxing capital income? 0 0 0 98 0 0 7 374
Does Evasion Invalidate the Welfare Sufficiency of the ETI? 0 0 0 4 0 1 6 22
Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance 0 1 23 237 1 3 53 474
Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes 0 1 1 39 2 6 36 239
Does credit-card information reporting improve small-business tax compliance? 0 1 1 77 18 27 57 373
Does giving tax debtors a break improve compliance and income? Evidence from quasi‐random assignment of IRS Revenue Officers 0 0 2 5 2 2 24 30
Down-Payment Constraints: Tax Policy Effects in a Growing Economy With Rental and Owner-Occupied Housing 0 0 0 20 0 0 10 61
Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity 2 3 4 179 2 5 26 930
Editor's Choice Insights from a Tax-systems Perspective 0 0 1 13 0 2 12 58
Estimating tax noncompliance with evidence from unaudited tax returns 0 0 0 104 0 3 17 407
Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy 1 3 4 195 1 4 35 586
Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934 0 0 2 16 2 4 14 69
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 0 0 1 17 375
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 47 1 2 13 199
Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled 0 0 1 96 0 1 7 345
Free trade taxation and protectionist taxation 0 0 0 34 2 4 13 195
Gender tax difference in the U.S. income tax 2 4 10 28 62 185 1,146 1,679
Genes as Tags: The Tax Implications of Widely Available Genetic Information 0 0 1 11 21 21 28 75
Gifts to government 0 0 1 8 0 0 4 21
Group Equity and Implicit Discrimination in Tax Systems 0 0 2 34 0 0 7 59
Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms 0 0 2 21 3 5 33 130
Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan 0 0 0 52 0 0 6 241
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 1 1 8 32 2 4 28 110
How taxes affect growth: evidence from cross-country panel data 1 2 28 28 5 13 71 71
Incentive effects of the IRS’ passport certification and revocation process 0 0 0 4 0 1 12 35
Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 1 2 10 326 6 12 36 732
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 0 10 9 9 20 63
Introduction to the special issue on The Role of Firms in Tax Systems 0 0 0 57 0 0 5 166
Is This Tax Reform, or Just Confusion? 0 0 0 27 0 0 11 141
Lessons for Tax Policy in the Great Recession 0 0 0 26 1 1 5 100
Life and Death Questions About the Estate and Gift Tax 0 0 0 9 0 1 9 36
Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation 0 0 5 36 0 1 18 108
Methodological Issues in Measuring and Interpreting Taxable Income Elasticities 0 0 1 29 19 20 38 129
Missing miles: Evasion responses to car taxes 0 0 0 16 2 2 15 88
Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics 0 0 0 69 1 1 9 239
On Voluntary Compliance, Voluntary Taxes, and Social Capital 0 0 0 22 0 1 11 86
Optimal Taxation and Optimal Tax Systems 0 0 0 567 2 4 18 1,480
Optimal observability in a linear income tax 0 0 0 23 0 1 10 248
Optimal tax administration 2 10 32 251 5 28 116 779
Optimal tax systems with endogenous behavioral biases 1 2 5 24 1 3 23 75
Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax 0 0 0 52 0 0 11 300
Playing with Fire: Cigarettes, Taxes, and Competition from the Internet 0 0 0 108 1 2 21 487
Policy Watch: Death Watch for the Estate Tax? 0 0 0 88 0 0 3 395
Professional Opinions About Tax Policy: 1994 and 1934 0 0 0 4 0 0 12 43
Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives 0 0 4 101 2 3 17 244
Public disclosure of tax information: Compliance tool or social network? 0 0 2 9 0 0 23 61
Public tax-return disclosure 0 1 2 67 1 4 23 296
Putting Firms into Optimal Tax Theory 0 0 0 94 0 4 16 320
Randomness in tax enforcement 0 0 0 59 0 0 9 225
Rank Reversals and the Tax Elasticity of Capital Gain Realizations 0 0 0 0 0 0 9 18
Real Firms in Tax Systems 0 0 0 32 0 1 9 93
Rhetoric and Economics in the Estate Tax Debate 0 0 0 6 13 15 21 42
Saving and the Fear of Nuclear War 0 0 2 4 0 1 16 49
Stock Transactions Volume and the 1978 Capital Gains Tax Reduction 0 0 0 11 0 0 9 54
Tax Analysis with a Human Face: Closing the Gap between Theory and Practice: Invited Lecture 0 0 0 0 0 1 10 59
Tax Compliance and Enforcement 1 2 14 118 31 40 95 426
Tax From Any Angle: Reflections on Multi-Disciplinary Tax Research 0 0 0 15 0 0 7 52
Tax Implementation Issues in the Transition from a Planned Economy 0 0 0 0 0 0 9 70
Tax Knowledge and Tax Manipulation: A Unifying Model 0 0 5 12 0 2 19 45
Tax Privacy 0 0 3 6 0 1 24 34
Tax Reform Made Me Do It! 0 0 1 11 1 2 10 77
Tax competition with parasitic tax havens 1 1 6 472 1 3 50 1,332
Tax law changes, income-shifting and measured wage inequality: Evidence from India 0 0 0 53 1 2 24 433
Tax losses and ex-ante offshore transfer of intellectual property 0 0 0 6 1 1 11 34
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 1 1 4 46 2 2 15 168
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 0 84 0 1 9 238
Taxation and Big Brother: information, personalisation and privacy in 21st century tax policy 0 0 0 0 1 1 5 195
Taxation and the Financial Sector 0 0 1 47 0 2 13 143
Taxation and the Superrich 0 0 1 28 3 5 19 121
Taxes and the User Cost of Capital for Owner‐Occupied Housing 0 0 4 67 0 2 21 293
Taxes on the Internet: Deterrence Effects of Public Disclosure 1 1 2 55 2 3 24 226
Taxes, tariffs, and the global corporation 0 0 0 22 17 17 30 219
Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts 0 0 1 12 2 3 20 80
Taxing Identity 0 1 1 1 0 3 3 3
Taxing Our Wealth 0 1 7 94 2 7 38 358
Taxing the rich (more) 0 0 0 5 0 0 29 53
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 19 1 2 13 176
Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota 0 2 18 725 4 13 83 2,000
Thanatology and Economics: The Behavioral Economics of Death 0 0 0 131 2 2 7 487
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 0 0 0 75 2 3 18 487
The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform 0 0 0 36 0 1 17 121
The Costs of Taxation and the Marginal Efficiency Cost of Funds 0 1 1 141 2 3 18 415
The Distribution of Income Tax Noncompliance 0 0 5 247 0 3 19 568
The Economic Effects of the Tax Reform Act of 1986 0 4 25 1,564 6 19 106 4,903
The Economics of Corporate Tax Selfishness 0 0 3 308 22 27 64 1,073
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 148 1 3 18 738
The Effect Of Taxes On Investment And Income Shifting To Puerto Rico 0 1 3 259 0 2 24 1,246
The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan 0 0 2 84 2 6 26 698
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 0 1 2 84 0 5 18 473
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply 0 0 1 15 0 1 11 213
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 2 3 8 504 10 21 67 1,772
The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems 0 0 9 56 0 1 32 148
The Income Tax Compliance Cost of Big Business 0 0 6 27 4 9 44 128
The NTJ Hall of Fame 0 0 0 0 16 17 22 38
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households 0 0 4 6 1 5 33 43
The Return To Tax Simplification: an Econometric Analysis 0 0 1 25 1 1 11 123
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 0 66 15 15 26 400
The Role of Misconceptions in Support for Regressive Tax Reform 0 0 1 70 0 1 17 216
The VAT at 100: A Retrospective Survey and Agenda for Future Research 0 0 3 23 3 7 31 83
The behavioral response to housing transfer taxes: Evidence from a notched change in D.C. policy 0 1 3 98 2 4 24 278
The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications 0 0 0 38 1 4 15 161
The economics of earnings manipulation and managerial compensation 0 0 0 22 1 1 5 226
The effect of tax simplification on individuals 0 0 0 26 0 0 4 230
The fatal toll of driving to drink: The effect of minimum legal drinking age evasion on traffic fatalities 0 0 1 81 1 4 46 410
The limitations of decentralized world redistribution: An optimal taxation approach 0 0 0 89 0 0 5 366
The optimal elasticity of taxable income 0 0 1 200 1 3 21 689
The optimal two-bracket linear income tax 0 0 1 176 1 1 14 596
The seesaw principle in international tax policy 0 0 0 55 0 1 25 526
Three Decades of Tax Analysis, 1992–2022 0 2 4 37 1 4 14 54
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 11 192
Understanding multidimensional tax systems 0 0 1 51 0 2 8 156
Welfare Dominance: An Application to Commodity Taxation 0 1 1 101 0 2 13 640
What Do Cross-Country Studies Teach about Government Involvement, Prosperity, and Economic Growth? 0 0 0 60 1 2 25 471
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement 0 2 20 425 3 13 70 1,385
What taxpayers, governments and tax economists do – and what they should do 0 0 0 5 1 2 20 34
Who Sells During a Crash? Evidence from Tax Return Data on Daily Sales of Stock 0 0 1 3 3 6 20 34
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns 0 0 0 0 0 1 24 24
Why Is Elvis on Burkina Faso Postage Stamps? Cross‐Country Evidence on the Commercialization of State Sovereignty 0 0 0 1 17 18 25 32
Total Journal Articles 20 63 393 14,611 443 860 4,546 58,635

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 8 9 19 176
Tax Progressivity and Income Inequality 0 0 0 0 0 0 8 245
Tax Progressivity and Income Inequality 0 0 0 0 1 2 13 179
Tax Systems 0 0 0 0 2 10 35 540
Taxation in the Global Economy 0 0 0 0 0 2 23 360
Taxes in America: What Everyone Needs to Know 0 0 0 0 0 0 11 253
Taxes in America: What Everyone Needs to Know 0 0 0 0 0 1 13 143
Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 2 5 29 335
Taxing Ourselves, 4th Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 4 14 87 2,127
Total Books 0 0 0 0 17 43 238 4,358

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 2 11 108
An Empirical Examination of Municipal Financial Policy 0 0 0 13 1 1 13 80
Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys 0 0 0 42 1 2 25 173
Do We Collect Any Revenue from Taxing Capital Income? 0 0 0 33 1 2 10 119
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 0 75 15 17 26 248
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 0 0 1 46 1 1 28 228
Income Shifting in U.S. Multinational Corporations 1 1 1 65 2 5 18 273
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 0 29 0 1 8 96
Introduction to "American Economic Growth and Standards of Living before the Civil War" 0 0 0 2 20 20 28 87
Introduction to "Taxation in the Global Economy" 0 1 1 39 0 1 10 144
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 0 118 1 1 19 403
Tax Reform Made Me Do It! 0 0 1 36 1 2 22 160
Tax avoidance, evasion, and administration 3 7 47 1,961 13 34 220 8,766
Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence 0 0 1 64 1 1 18 214
Taxation and Inequality: A Time-Exposure Perspective 0 0 0 25 18 18 31 138
Taxing Identity 0 0 3 3 10 12 29 29
The Impact of U.S. Tax Reform on Canadian Stock Prices 0 0 0 5 0 0 11 62
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households 0 0 0 3 0 2 27 38
Total Chapters 4 9 55 2,583 87 122 554 11,366

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Örebro UniversityLogEc is hosted by the Örebro University School of Business.

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Since October 2025, abstract view statistics are potentially heavily influenced by traffic from AI bots and tools that we could not eliminate despite our best efforts.

Statistics updated 2026-09-10