| Working Paper |
File Downloads |
Abstract Views |
| 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 |
6 |
8 |
10 |
373 |
| A General Equilibrium Model of Taxation with Endogenous Financial Behavior |
0 |
0 |
0 |
82 |
3 |
6 |
10 |
401 |
| A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures |
0 |
0 |
0 |
54 |
0 |
4 |
7 |
357 |
| A General Model of the Behavioral Response to Taxation |
0 |
0 |
1 |
445 |
2 |
5 |
7 |
1,242 |
| A NORTH-SOUTH MODEL OF TAXATION AND CAPITAL FLOWS |
0 |
0 |
0 |
0 |
2 |
2 |
2 |
45 |
| A New Summary Measure of the Effective Tax Rate on Investment |
0 |
0 |
0 |
353 |
1 |
4 |
5 |
1,200 |
| A North-South Model of Taxation and Capital Flow |
0 |
0 |
0 |
52 |
0 |
0 |
3 |
248 |
| A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior |
0 |
0 |
0 |
168 |
1 |
1 |
3 |
491 |
| A characteristics approach to optimal taxation: line drawing and tax-driven product innovation |
0 |
0 |
0 |
6 |
0 |
2 |
4 |
35 |
| An Empirical Examination of Municipal Financial Policy |
0 |
0 |
0 |
57 |
1 |
2 |
4 |
304 |
| An Inverse-Ramsey Tax Rule |
0 |
1 |
15 |
15 |
4 |
5 |
14 |
14 |
| An Inverse-Ramsey Tax Rule |
1 |
13 |
13 |
13 |
2 |
7 |
7 |
7 |
| Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? |
1 |
2 |
5 |
375 |
3 |
7 |
16 |
1,745 |
| Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions |
0 |
0 |
0 |
78 |
4 |
4 |
4 |
297 |
| Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration |
0 |
0 |
1 |
25 |
1 |
9 |
32 |
255 |
| Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration |
0 |
1 |
1 |
31 |
1 |
6 |
6 |
82 |
| Car Notches: Strategic Automaker Responses to Fuel Economy Policy |
0 |
0 |
0 |
32 |
0 |
5 |
5 |
156 |
| Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time |
0 |
0 |
0 |
11 |
1 |
3 |
4 |
90 |
| Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time |
0 |
0 |
0 |
89 |
1 |
4 |
4 |
780 |
| 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 |
1 |
1 |
99 |
| 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 |
1 |
2 |
4 |
212 |
| 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 |
2 |
5 |
8 |
122 |
| 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 |
1 |
1 |
2 |
155 |
| 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 |
7 |
9 |
124 |
| Consumer Response to Tax Rebates |
0 |
1 |
2 |
284 |
1 |
6 |
11 |
1,772 |
| Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding |
0 |
0 |
0 |
158 |
4 |
9 |
12 |
577 |
| Corporate Tax Disclosure |
0 |
0 |
4 |
24 |
3 |
5 |
11 |
37 |
| Corporate Tax Evasion with Agency Costs |
0 |
0 |
0 |
233 |
1 |
6 |
14 |
832 |
| Death Watch for the Estate Tax? |
0 |
0 |
0 |
12 |
0 |
0 |
1 |
74 |
| Denial of Death and Economic Behavior |
0 |
0 |
0 |
151 |
2 |
3 |
11 |
681 |
| Did Steve Forbes Scare the Municipal Bond Market? |
0 |
0 |
0 |
112 |
2 |
4 |
5 |
1,024 |
| Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys |
0 |
0 |
0 |
281 |
0 |
1 |
1 |
951 |
| Did the 2008 Tax Rebates Stimulate Spending? |
0 |
0 |
1 |
139 |
2 |
5 |
8 |
460 |
| Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data |
0 |
0 |
1 |
38 |
2 |
4 |
9 |
444 |
| Distributional Implications of Joint Tax Evasion |
0 |
1 |
2 |
103 |
1 |
5 |
11 |
336 |
| Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process |
0 |
0 |
0 |
12 |
1 |
2 |
4 |
39 |
| Do Taxes Matter? Lessons From the 1980s |
0 |
0 |
0 |
94 |
4 |
5 |
5 |
360 |
| Do Trust and Trustworthiness Pay Off? |
0 |
0 |
0 |
150 |
1 |
1 |
2 |
560 |
| Do We Now Collect Any Revenue From Taxing Capital Income? |
0 |
0 |
0 |
153 |
1 |
2 |
3 |
433 |
| Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes |
0 |
0 |
0 |
38 |
2 |
2 |
4 |
95 |
| Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes |
0 |
0 |
0 |
58 |
2 |
3 |
8 |
194 |
| Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns |
1 |
1 |
1 |
52 |
2 |
4 |
10 |
235 |
| Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns |
0 |
0 |
0 |
285 |
4 |
8 |
18 |
1,191 |
| Does Credit-card Information Reporting Improve Small-business Tax Compliance? |
0 |
0 |
0 |
43 |
3 |
8 |
9 |
105 |
| Does Growing Inequality Reduce Tax Progressivity? Should It? |
0 |
0 |
1 |
258 |
1 |
1 |
6 |
926 |
| Does credit-card information reporting improve small-business tax compliance? |
0 |
0 |
1 |
37 |
2 |
5 |
7 |
47 |
| Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity |
1 |
2 |
2 |
155 |
2 |
4 |
15 |
764 |
| Estimating Tax Noncompliance with Evidence from Unaudited |
0 |
0 |
0 |
10 |
3 |
6 |
18 |
55 |
| Fear of Nuclear War and Intercountry Differences in the Rate of Saving |
0 |
0 |
0 |
61 |
1 |
3 |
6 |
653 |
| Free-Trade Taxation and Protectionist Taxation |
0 |
0 |
0 |
241 |
1 |
1 |
3 |
1,686 |
| Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment |
0 |
0 |
0 |
73 |
1 |
8 |
8 |
198 |
| High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response |
0 |
0 |
0 |
143 |
2 |
2 |
3 |
1,132 |
| Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications |
0 |
1 |
2 |
31 |
0 |
3 |
8 |
168 |
| Household response to the 2008 tax rebates: survey evidence and aggregate implications |
0 |
0 |
0 |
33 |
1 |
3 |
4 |
158 |
| Housing Finance Imperfections and Private Saving: A Comparative Simulation Analysis of the U.S. and Japan |
0 |
0 |
0 |
96 |
2 |
4 |
4 |
289 |
| How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan |
0 |
0 |
2 |
25 |
0 |
2 |
7 |
58 |
| How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan |
0 |
0 |
1 |
63 |
2 |
10 |
13 |
193 |
| Income Shifting in U.S. Multinational Corporations |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
132 |
| Income Shifting in U.S. Multinational Corporations |
0 |
0 |
0 |
208 |
1 |
3 |
6 |
1,158 |
| Inflation and the Excess Taxation of Capital Gains on Corporate Stock |
0 |
0 |
0 |
29 |
4 |
9 |
11 |
251 |
| Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects |
0 |
0 |
0 |
301 |
2 |
3 |
4 |
1,356 |
| Issues in Colombian Tax Administration |
1 |
1 |
1 |
6 |
1 |
1 |
2 |
42 |
| Missing Miles: Evasion Responses to Car Taxes |
0 |
0 |
0 |
26 |
3 |
7 |
10 |
75 |
| Missing Miles: Evasion Responses to Car Taxes |
1 |
1 |
1 |
4 |
2 |
4 |
6 |
29 |
| Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate |
0 |
0 |
3 |
35 |
0 |
0 |
6 |
52 |
| Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics |
0 |
0 |
0 |
173 |
1 |
4 |
5 |
445 |
| On Choosing a Flat-Rate Income Tax Schedule |
0 |
0 |
0 |
133 |
2 |
2 |
3 |
1,126 |
| Optimal Dual-Regime Business Tax Systems |
1 |
2 |
22 |
22 |
5 |
16 |
52 |
52 |
| Optimal Dual-Regime Business Tax Systems |
2 |
15 |
15 |
15 |
5 |
13 |
13 |
13 |
| Optimal Tax Administration |
2 |
2 |
7 |
151 |
6 |
11 |
21 |
235 |
| Optimal Tax Administration |
0 |
0 |
0 |
158 |
3 |
8 |
10 |
247 |
| Optimal Taxation and Optimal Tax Systems |
0 |
0 |
3 |
863 |
0 |
2 |
12 |
2,130 |
| Optimal observability in a linear income tax |
0 |
0 |
0 |
119 |
1 |
3 |
4 |
220 |
| Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan |
0 |
0 |
0 |
45 |
1 |
3 |
4 |
100 |
| Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan |
0 |
0 |
0 |
29 |
2 |
2 |
7 |
92 |
| Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax |
0 |
0 |
0 |
82 |
2 |
4 |
6 |
376 |
| Playing With Fire: Cigarettes, Taxes and Competition From the Internet |
0 |
0 |
2 |
76 |
1 |
1 |
8 |
338 |
| Playing with Fire: Cigarettes, Taxes and Competition from the Internet |
0 |
0 |
0 |
43 |
3 |
6 |
7 |
222 |
| Post-War Capital Accumulation and the Threat of Nuclear War |
0 |
0 |
0 |
31 |
5 |
5 |
8 |
403 |
| Public Tax-Return Disclosure |
0 |
1 |
1 |
92 |
3 |
7 |
10 |
172 |
| Public disclosure of tax information. Compliance tool or social network? |
0 |
0 |
1 |
36 |
0 |
4 |
7 |
55 |
| Randomness in Tax Enforcement |
0 |
0 |
1 |
94 |
2 |
2 |
3 |
269 |
| Rethinking the Estate and Gift Tax: Overview |
0 |
0 |
0 |
266 |
2 |
3 |
4 |
1,237 |
| TAX EFFECTS OF FOREIGN DIRECT INVESTMENT IN THE U.S.: EVIDENCE FROM A CROSS-COUNTRY COMPARISON |
0 |
0 |
0 |
1 |
2 |
4 |
4 |
205 |
| 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 |
0 |
68 |
| Tax Avoidance, Evasion, and Administration |
0 |
1 |
10 |
1,457 |
11 |
26 |
78 |
4,118 |
| Tax Competition With Parasitic Tax Havens |
0 |
0 |
1 |
460 |
2 |
3 |
7 |
1,270 |
| Tax Compliance and Enforcement |
1 |
4 |
11 |
184 |
7 |
13 |
33 |
398 |
| Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison |
0 |
1 |
1 |
247 |
2 |
5 |
6 |
683 |
| Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach |
0 |
0 |
0 |
32 |
0 |
1 |
2 |
175 |
| Tax ImplementationIssues in the Transition from a Planned Economy |
0 |
0 |
0 |
1 |
0 |
2 |
4 |
260 |
| Tax Knowledge and Tax Manipulation: A Unifying Model |
0 |
2 |
4 |
28 |
3 |
7 |
11 |
75 |
| Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India |
0 |
0 |
0 |
110 |
2 |
5 |
7 |
916 |
| Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property |
0 |
0 |
0 |
15 |
1 |
2 |
2 |
11 |
| Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property |
0 |
0 |
0 |
15 |
1 |
7 |
11 |
39 |
| Tax Reform Made Me Do It! |
0 |
0 |
1 |
34 |
1 |
4 |
7 |
100 |
| Tax administration and tax systems |
0 |
0 |
0 |
184 |
3 |
3 |
6 |
321 |
| Tax sensitivity of foreign direct investment: an empirical assessment |
0 |
0 |
0 |
202 |
3 |
4 |
5 |
834 |
| Taxation and Inequality: A Time-Exposure Perspective |
0 |
0 |
0 |
75 |
2 |
3 |
5 |
370 |
| Taxation and the Superrich |
0 |
0 |
1 |
67 |
1 |
6 |
11 |
162 |
| Taxation and the Superrich |
0 |
0 |
1 |
78 |
3 |
7 |
12 |
137 |
| Taxation and the Superrich |
0 |
0 |
1 |
56 |
0 |
3 |
6 |
80 |
| Taxation and the superrich |
0 |
0 |
0 |
24 |
1 |
3 |
5 |
50 |
| Taxes and the User Cost of Capital for Owner-Occupied Housing |
0 |
0 |
0 |
324 |
2 |
3 |
5 |
958 |
| Taxes on the Internet: Deterrence Effects of Public Disclosure |
0 |
0 |
0 |
105 |
3 |
5 |
9 |
508 |
| Taxes on the internet. Deterrence effects of public disclosure |
0 |
0 |
0 |
119 |
2 |
7 |
9 |
321 |
| Taxes, Tariffs, and Globale Corporation |
0 |
0 |
0 |
0 |
4 |
5 |
5 |
45 |
| Taxes, Tariffs, and The Global Corporation |
0 |
0 |
0 |
37 |
2 |
3 |
3 |
254 |
| Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts |
0 |
0 |
0 |
48 |
2 |
4 |
6 |
138 |
| Taxing Identity |
37 |
37 |
37 |
37 |
11 |
14 |
14 |
14 |
| Taxing Our Wealth |
0 |
0 |
0 |
51 |
3 |
17 |
18 |
116 |
| Taxing Our Wealth |
0 |
0 |
0 |
29 |
0 |
2 |
4 |
71 |
| Taxing Our Wealth |
0 |
0 |
1 |
10 |
1 |
6 |
7 |
51 |
| Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts |
0 |
0 |
1 |
28 |
3 |
4 |
6 |
50 |
| Taxpayer Search for Information: Implications for Rational Attention |
0 |
0 |
0 |
31 |
2 |
3 |
6 |
122 |
| Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota |
1 |
1 |
4 |
205 |
3 |
8 |
19 |
541 |
| Taxpayer search for information: implications for rational attention |
0 |
0 |
0 |
0 |
1 |
2 |
4 |
39 |
| The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns |
0 |
0 |
1 |
59 |
3 |
3 |
6 |
296 |
| The Compliance Cost of the U.S. Individual Income Tax System |
0 |
0 |
0 |
246 |
1 |
8 |
11 |
864 |
| The Costs of Taxation and the Marginal Cost of Funds |
0 |
0 |
1 |
64 |
1 |
2 |
5 |
686 |
| The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota |
0 |
0 |
2 |
392 |
4 |
6 |
10 |
1,452 |
| The Economics of Corporate Tax Selfishness |
0 |
0 |
1 |
310 |
1 |
4 |
8 |
970 |
| The Economics of Earnings Manipulation and Managerial Compensation |
0 |
0 |
0 |
106 |
4 |
8 |
8 |
389 |
| The Economics of Taxing the Rich |
0 |
0 |
0 |
518 |
1 |
3 |
4 |
2,422 |
| The Economics of Workaholism: We Should Not Have Worked on This Paper |
0 |
0 |
0 |
254 |
2 |
3 |
5 |
1,137 |
| The Economics of Workaholism: We Should Not Have Worked on This Paper |
0 |
0 |
0 |
338 |
3 |
5 |
5 |
1,133 |
| The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base |
0 |
1 |
1 |
111 |
1 |
3 |
4 |
309 |
| 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 |
5 |
7 |
268 |
| The Effect of Taxes on Investment and Income Shifting to Puerto Rico |
0 |
0 |
0 |
239 |
1 |
5 |
6 |
2,693 |
| The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains |
0 |
1 |
2 |
126 |
0 |
5 |
9 |
624 |
| The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review |
0 |
0 |
0 |
543 |
3 |
12 |
16 |
1,733 |
| The Impact of Tax Reform on Households |
0 |
0 |
0 |
41 |
2 |
4 |
6 |
224 |
| The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors |
0 |
0 |
3 |
228 |
4 |
8 |
20 |
1,271 |
| 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 |
462 |
| The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence |
0 |
0 |
1 |
135 |
8 |
13 |
20 |
963 |
| The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households |
0 |
0 |
0 |
21 |
2 |
2 |
3 |
34 |
| The Optimal Elasticity of Taxable Income |
0 |
0 |
0 |
270 |
2 |
3 |
4 |
882 |
| The Optimal Size of a Tax Collection Agency |
0 |
0 |
0 |
211 |
1 |
2 |
4 |
800 |
| The Optimal Two-Bracket Linear Income Tax |
0 |
0 |
0 |
138 |
2 |
7 |
8 |
1,284 |
| The Return to Tax Simplification: An Econometric Analysis |
0 |
0 |
0 |
103 |
0 |
2 |
2 |
299 |
| The Seesaw Principle in International Tax Policy |
0 |
0 |
0 |
132 |
1 |
1 |
3 |
959 |
| The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers |
0 |
0 |
1 |
142 |
1 |
3 |
7 |
663 |
| The use of panel data in the analysis of the behavioral response to taxation |
0 |
0 |
1 |
20 |
1 |
10 |
13 |
72 |
| Trust and Trustworthiness in an Economy with Heterogeneous Individuals |
0 |
0 |
0 |
101 |
2 |
6 |
7 |
277 |
| Trust in Public Finance |
0 |
0 |
3 |
246 |
0 |
2 |
12 |
850 |
| Welfare Dominance: An Application to Commodity Taxation |
0 |
0 |
0 |
117 |
1 |
2 |
3 |
380 |
| Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock |
0 |
0 |
1 |
31 |
1 |
1 |
4 |
101 |
| Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns |
0 |
0 |
2 |
13 |
2 |
4 |
7 |
28 |
| Why World Redistribution Fails |
0 |
0 |
0 |
109 |
3 |
7 |
9 |
463 |
| Total Working Papers |
50 |
93 |
208 |
18,549 |
297 |
700 |
1,238 |
74,876 |
| 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 |
0 |
130 |
| A Characteristics Approach to Optimal Taxation: Line Drawing and Tax‐Driven Product Innovation |
0 |
0 |
0 |
6 |
4 |
8 |
9 |
46 |
| A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures |
0 |
0 |
1 |
19 |
2 |
4 |
5 |
203 |
| A General Model of the Behavioral Response to Taxation |
0 |
1 |
6 |
171 |
2 |
9 |
29 |
581 |
| A North-South Model of Taxation and Capital Flows |
0 |
0 |
0 |
0 |
0 |
4 |
6 |
105 |
| An Empirical Test for Tax Evasion |
1 |
1 |
6 |
458 |
7 |
11 |
28 |
1,156 |
| An inverse-Ramsey tax rule |
0 |
0 |
0 |
0 |
2 |
2 |
2 |
2 |
| Analyzing the standard deduction as a presumptive tax |
0 |
1 |
1 |
34 |
1 |
2 |
5 |
278 |
| April 15 Syndrome |
0 |
0 |
0 |
0 |
1 |
1 |
3 |
239 |
| Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions |
0 |
0 |
0 |
46 |
3 |
4 |
6 |
300 |
| Are capital gains the Achilles’ heel of taxing the rich? |
1 |
4 |
11 |
21 |
1 |
5 |
20 |
45 |
| Are corporate tax rates, or countries, converging? |
1 |
2 |
2 |
747 |
1 |
4 |
5 |
1,622 |
| Behavioral Public Finance: Tax Design As Price Presentation |
0 |
1 |
1 |
120 |
2 |
5 |
5 |
425 |
| Car notches: Strategic automaker responses to fuel economy policy |
1 |
2 |
3 |
74 |
3 |
5 |
12 |
335 |
| Caveats to the Research Use of Tax-Return Administrative Data |
0 |
0 |
6 |
62 |
2 |
6 |
18 |
127 |
| Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time |
0 |
0 |
0 |
53 |
1 |
3 |
6 |
367 |
| Cheating Ourselves: The Economics of Tax Evasion |
1 |
3 |
8 |
160 |
9 |
29 |
53 |
1,561 |
| Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? |
1 |
1 |
1 |
44 |
1 |
3 |
8 |
328 |
| Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition |
0 |
0 |
0 |
36 |
1 |
4 |
7 |
104 |
| Consumer Response to Tax Rebates |
1 |
5 |
9 |
224 |
4 |
21 |
32 |
979 |
| Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding |
0 |
0 |
1 |
178 |
3 |
6 |
14 |
777 |
| Corporate tax evasion with agency costs |
0 |
0 |
1 |
393 |
4 |
8 |
24 |
1,338 |
| Deconstructing the Income Tax |
0 |
0 |
1 |
62 |
0 |
2 |
4 |
205 |
| Denial of Death and Economic Behavior |
0 |
1 |
2 |
94 |
3 |
4 |
8 |
642 |
| Did Steve Forbes scare the US municipal bond market? |
0 |
0 |
0 |
38 |
1 |
3 |
5 |
252 |
| Did the 2008 Tax Rebates Stimulate Spending? |
1 |
4 |
6 |
183 |
6 |
16 |
25 |
815 |
| Did the Tax Reform Act of 1986 Simplify Tax Matters? |
0 |
0 |
0 |
45 |
5 |
6 |
8 |
274 |
| Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data |
0 |
0 |
1 |
26 |
1 |
3 |
7 |
225 |
| Distinguishing the role of authority “in” and authority “to” |
0 |
0 |
0 |
35 |
5 |
7 |
9 |
176 |
| Distributional Implications of Joint Tax Evasion |
0 |
0 |
0 |
8 |
0 |
3 |
8 |
64 |
| Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota |
0 |
0 |
3 |
201 |
5 |
9 |
19 |
524 |
| Do Taxes Matter for Foreign Direct Investment? |
0 |
0 |
0 |
1 |
3 |
5 |
6 |
909 |
| Do Taxes Matter? Lessons from the 1980's |
0 |
0 |
1 |
139 |
2 |
6 |
12 |
532 |
| Do Trust and Trustworthiness Pay Off? |
0 |
0 |
0 |
22 |
0 |
2 |
3 |
199 |
| Do we now collect any revenue from taxing capital income? |
0 |
0 |
0 |
98 |
2 |
2 |
3 |
369 |
| Does Evasion Invalidate the Welfare Sufficiency of the ETI? |
0 |
0 |
1 |
4 |
0 |
1 |
3 |
17 |
| Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance |
0 |
8 |
38 |
230 |
4 |
19 |
66 |
453 |
| Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes |
0 |
0 |
1 |
38 |
3 |
11 |
18 |
214 |
| Does credit-card information reporting improve small-business tax compliance? |
0 |
0 |
1 |
76 |
2 |
11 |
33 |
331 |
| Does giving tax debtors a break improve compliance and income? Evidence from quasi‐random assignment of IRS Revenue Officers |
0 |
1 |
4 |
4 |
3 |
10 |
16 |
16 |
| Down-Payment Constraints: Tax Policy Effects in a Growing Economy With Rental and Owner-Occupied Housing |
0 |
0 |
0 |
20 |
1 |
1 |
1 |
52 |
| Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity |
0 |
0 |
3 |
175 |
3 |
5 |
16 |
911 |
| Editor's Choice Insights from a Tax-systems Perspective |
0 |
1 |
3 |
13 |
0 |
2 |
7 |
49 |
| Estimating tax noncompliance with evidence from unaudited tax returns |
0 |
0 |
0 |
104 |
3 |
7 |
10 |
397 |
| Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy |
1 |
1 |
3 |
192 |
3 |
14 |
27 |
567 |
| Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934 |
0 |
0 |
0 |
14 |
3 |
6 |
9 |
61 |
| Fear of Nuclear War and Intercountry Differences in the Rate of Saving |
0 |
0 |
0 |
0 |
3 |
5 |
6 |
363 |
| Financial reporting, tax, and real decisions: toward a unifying framework |
0 |
1 |
1 |
47 |
0 |
2 |
8 |
188 |
| Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled |
0 |
0 |
0 |
95 |
2 |
2 |
4 |
340 |
| Free trade taxation and protectionist taxation |
0 |
0 |
0 |
34 |
1 |
3 |
6 |
185 |
| Gender tax difference in the U.S. income tax |
0 |
1 |
17 |
21 |
170 |
318 |
859 |
890 |
| Genes as Tags: The Tax Implications of Widely Available Genetic Information |
1 |
1 |
1 |
11 |
1 |
3 |
4 |
50 |
| Gifts to government |
0 |
0 |
2 |
7 |
0 |
0 |
4 |
17 |
| Group Equity and Implicit Discrimination in Tax Systems |
0 |
2 |
4 |
34 |
0 |
2 |
6 |
54 |
| Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms |
0 |
1 |
2 |
20 |
2 |
10 |
17 |
108 |
| Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan |
0 |
0 |
0 |
52 |
0 |
0 |
1 |
235 |
| How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan |
0 |
1 |
8 |
28 |
2 |
5 |
17 |
90 |
| Incentive effects of the IRS’ passport certification and revocation process |
0 |
0 |
0 |
4 |
1 |
2 |
6 |
25 |
| Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 |
2 |
4 |
14 |
320 |
3 |
10 |
31 |
706 |
| Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects |
0 |
0 |
0 |
10 |
0 |
3 |
6 |
47 |
| Introduction to the special issue on The Role of Firms in Tax Systems |
0 |
0 |
0 |
57 |
0 |
2 |
2 |
163 |
| Is This Tax Reform, or Just Confusion? |
0 |
0 |
0 |
27 |
0 |
4 |
9 |
135 |
| Lessons for Tax Policy in the Great Recession |
0 |
0 |
0 |
26 |
0 |
1 |
4 |
96 |
| Life and Death Questions About the Estate and Gift Tax |
0 |
0 |
0 |
9 |
1 |
3 |
5 |
31 |
| Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation |
2 |
3 |
7 |
35 |
3 |
7 |
14 |
98 |
| Methodological Issues in Measuring and Interpreting Taxable Income Elasticities |
0 |
0 |
2 |
28 |
0 |
10 |
13 |
101 |
| Missing miles: Evasion responses to car taxes |
0 |
0 |
1 |
16 |
2 |
5 |
10 |
78 |
| Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics |
0 |
0 |
0 |
69 |
1 |
1 |
6 |
231 |
| On Voluntary Compliance, Voluntary Taxes, and Social Capital |
0 |
0 |
1 |
22 |
1 |
3 |
7 |
78 |
| Optimal Taxation and Optimal Tax Systems |
0 |
0 |
1 |
567 |
1 |
6 |
21 |
1,468 |
| Optimal observability in a linear income tax |
0 |
0 |
1 |
23 |
0 |
2 |
5 |
240 |
| Optimal tax administration |
0 |
8 |
20 |
230 |
6 |
30 |
79 |
702 |
| Optimal tax systems with endogenous behavioral biases |
1 |
2 |
2 |
21 |
5 |
7 |
9 |
59 |
| Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax |
0 |
0 |
1 |
52 |
1 |
4 |
14 |
294 |
| Playing with Fire: Cigarettes, Taxes, and Competition from the Internet |
0 |
0 |
0 |
108 |
2 |
5 |
10 |
473 |
| Policy Watch: Death Watch for the Estate Tax? |
0 |
0 |
0 |
88 |
2 |
2 |
3 |
394 |
| Professional Opinions About Tax Policy: 1994 and 1934 |
0 |
0 |
0 |
4 |
1 |
4 |
7 |
35 |
| Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives |
0 |
1 |
3 |
98 |
0 |
4 |
9 |
231 |
| Public disclosure of tax information: Compliance tool or social network? |
0 |
0 |
2 |
7 |
2 |
5 |
11 |
43 |
| Public tax-return disclosure |
0 |
0 |
4 |
65 |
1 |
3 |
14 |
276 |
| Putting Firms into Optimal Tax Theory |
0 |
0 |
1 |
94 |
0 |
1 |
3 |
305 |
| Randomness in tax enforcement |
0 |
0 |
1 |
59 |
2 |
3 |
8 |
219 |
| Rank Reversals and the Tax Elasticity of Capital Gain Realizations |
0 |
0 |
0 |
0 |
0 |
2 |
3 |
11 |
| Real Firms in Tax Systems |
0 |
0 |
0 |
32 |
0 |
1 |
2 |
85 |
| Rhetoric and Economics in the Estate Tax Debate |
0 |
0 |
0 |
6 |
0 |
1 |
2 |
22 |
| Saving and the Fear of Nuclear War |
1 |
1 |
1 |
3 |
2 |
4 |
5 |
37 |
| Stock Transactions Volume and the 1978 Capital Gains Tax Reduction |
0 |
0 |
0 |
11 |
1 |
2 |
4 |
47 |
| Tax Analysis with a Human Face: Closing the Gap between Theory and Practice: Invited Lecture |
0 |
0 |
0 |
0 |
1 |
3 |
3 |
52 |
| Tax Compliance and Enforcement |
4 |
7 |
13 |
112 |
10 |
21 |
36 |
354 |
| Tax From Any Angle: Reflections on Multi-Disciplinary Tax Research |
0 |
0 |
0 |
15 |
0 |
0 |
1 |
45 |
| Tax Implementation Issues in the Transition from a Planned Economy |
0 |
0 |
0 |
0 |
0 |
2 |
6 |
64 |
| Tax Knowledge and Tax Manipulation: A Unifying Model |
0 |
0 |
7 |
9 |
0 |
2 |
14 |
31 |
| Tax Privacy |
1 |
1 |
5 |
5 |
6 |
8 |
22 |
22 |
| Tax Reform Made Me Do It! |
0 |
0 |
0 |
10 |
0 |
0 |
2 |
67 |
| Tax competition with parasitic tax havens |
0 |
2 |
11 |
468 |
4 |
19 |
45 |
1,302 |
| Tax law changes, income-shifting and measured wage inequality: Evidence from India |
0 |
0 |
1 |
53 |
1 |
5 |
11 |
414 |
| Tax losses and ex-ante offshore transfer of intellectual property |
0 |
0 |
1 |
6 |
1 |
2 |
9 |
25 |
| Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs |
0 |
0 |
0 |
84 |
0 |
1 |
2 |
231 |
| Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs |
1 |
1 |
1 |
43 |
1 |
4 |
6 |
157 |
| Taxation and Big Brother: information, personalisation and privacy in 21st century tax policy |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
191 |
| Taxation and the Financial Sector |
0 |
1 |
1 |
47 |
1 |
3 |
4 |
133 |
| Taxation and the Superrich |
0 |
0 |
1 |
27 |
0 |
1 |
10 |
103 |
| Taxes and the User Cost of Capital for Owner‐Occupied Housing |
0 |
2 |
3 |
65 |
3 |
9 |
19 |
281 |
| Taxes on the Internet: Deterrence Effects of Public Disclosure |
0 |
1 |
1 |
54 |
3 |
8 |
13 |
210 |
| Taxes, tariffs, and the global corporation |
0 |
0 |
0 |
22 |
4 |
4 |
5 |
193 |
| Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts |
1 |
1 |
2 |
12 |
2 |
6 |
10 |
66 |
| Taxing Our Wealth |
1 |
2 |
6 |
89 |
3 |
10 |
27 |
331 |
| Taxing the rich (more) |
0 |
0 |
1 |
5 |
3 |
12 |
23 |
39 |
| Taxpayer Search for Information: Implications for Rational Attention |
0 |
0 |
0 |
19 |
3 |
5 |
9 |
168 |
| Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota |
1 |
2 |
23 |
711 |
11 |
28 |
89 |
1,951 |
| Thanatology and Economics: The Behavioral Economics of Death |
0 |
0 |
1 |
131 |
1 |
2 |
6 |
482 |
| The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns |
0 |
0 |
2 |
75 |
1 |
3 |
7 |
472 |
| The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform |
0 |
0 |
1 |
36 |
1 |
4 |
7 |
108 |
| The Costs of Taxation and the Marginal Efficiency Cost of Funds |
0 |
0 |
4 |
140 |
4 |
6 |
18 |
405 |
| The Distribution of Income Tax Noncompliance |
1 |
1 |
2 |
244 |
4 |
5 |
8 |
555 |
| The Economic Effects of the Tax Reform Act of 1986 |
3 |
8 |
42 |
1,548 |
16 |
35 |
107 |
4,837 |
| The Economics of Corporate Tax Selfishness |
1 |
2 |
7 |
307 |
1 |
9 |
37 |
1,024 |
| The Economics of Workaholism: We Should Not Have Worked on This Paper |
0 |
0 |
3 |
148 |
2 |
5 |
15 |
725 |
| The Effect Of Taxes On Investment And Income Shifting To Puerto Rico |
0 |
1 |
3 |
257 |
5 |
11 |
24 |
1,235 |
| The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan |
0 |
0 |
6 |
82 |
0 |
5 |
33 |
678 |
| The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains |
0 |
1 |
2 |
83 |
0 |
5 |
12 |
460 |
| The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply |
0 |
0 |
0 |
14 |
2 |
5 |
13 |
207 |
| The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review |
0 |
2 |
4 |
498 |
5 |
14 |
43 |
1,721 |
| The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems |
1 |
5 |
10 |
53 |
5 |
14 |
26 |
134 |
| The Income Tax Compliance Cost of Big Business |
1 |
2 |
4 |
24 |
1 |
5 |
12 |
91 |
| The NTJ Hall of Fame |
0 |
0 |
0 |
0 |
0 |
1 |
3 |
18 |
| The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households |
1 |
4 |
5 |
6 |
2 |
8 |
13 |
18 |
| The Return To Tax Simplification: an Econometric Analysis |
0 |
0 |
0 |
24 |
1 |
1 |
7 |
113 |
| The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis |
0 |
0 |
1 |
66 |
0 |
2 |
4 |
376 |
| The Role of Misconceptions in Support for Regressive Tax Reform |
1 |
1 |
2 |
70 |
2 |
5 |
9 |
204 |
| The VAT at 100: A Retrospective Survey and Agenda for Future Research |
0 |
1 |
5 |
23 |
4 |
7 |
20 |
61 |
| The behavioral response to housing transfer taxes: Evidence from a notched change in D.C. policy |
2 |
2 |
11 |
97 |
7 |
10 |
32 |
264 |
| The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications |
0 |
0 |
0 |
38 |
0 |
3 |
6 |
149 |
| The economics of earnings manipulation and managerial compensation |
0 |
0 |
0 |
22 |
0 |
0 |
1 |
221 |
| The effect of tax simplification on individuals |
0 |
0 |
0 |
26 |
0 |
0 |
0 |
226 |
| The fatal toll of driving to drink: The effect of minimum legal drinking age evasion on traffic fatalities |
1 |
1 |
1 |
81 |
1 |
3 |
8 |
368 |
| The limitations of decentralized world redistribution: An optimal taxation approach |
0 |
0 |
0 |
89 |
2 |
2 |
5 |
365 |
| The optimal elasticity of taxable income |
0 |
0 |
1 |
199 |
1 |
7 |
11 |
676 |
| The optimal two-bracket linear income tax |
0 |
0 |
0 |
175 |
4 |
7 |
7 |
589 |
| The seesaw principle in international tax policy |
0 |
0 |
1 |
55 |
3 |
9 |
12 |
510 |
| Three Decades of Tax Analysis, 1992–2022 |
0 |
2 |
4 |
35 |
1 |
4 |
9 |
45 |
| Three challenges for public finance |
0 |
0 |
0 |
45 |
0 |
2 |
2 |
316 |
| Toward a Consumption Tax, and Beyond |
0 |
0 |
0 |
53 |
1 |
4 |
5 |
185 |
| Understanding multidimensional tax systems |
0 |
0 |
1 |
50 |
1 |
3 |
5 |
151 |
| Welfare Dominance: An Application to Commodity Taxation |
0 |
0 |
0 |
100 |
2 |
3 |
6 |
631 |
| What Do Cross-Country Studies Teach about Government Involvement, Prosperity, and Economic Growth? |
0 |
0 |
0 |
60 |
2 |
2 |
8 |
448 |
| What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement |
1 |
4 |
18 |
412 |
8 |
19 |
58 |
1,340 |
| What taxpayers, governments and tax economists do – and what they should do |
0 |
0 |
0 |
5 |
6 |
8 |
13 |
23 |
| Who Sells During a Crash? Evidence from Tax Return Data on Daily Sales of Stock |
0 |
0 |
1 |
2 |
1 |
2 |
5 |
16 |
| Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns |
0 |
0 |
0 |
0 |
4 |
4 |
6 |
6 |
| Why Is Elvis on Burkina Faso Postage Stamps? Cross‐Country Evidence on the Commercialization of State Sovereignty |
0 |
0 |
0 |
1 |
0 |
1 |
4 |
9 |
| Total Journal Articles |
38 |
120 |
441 |
14,377 |
490 |
1,185 |
2,868 |
55,444 |
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