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 9 360
A General Model of the Behavioral Response to Taxation 0 0 1 446 0 0 14 1,250
A NORTH-SOUTH MODEL OF TAXATION AND CAPITAL FLOWS 0 0 0 0 1 1 9 52
A New Summary Measure of the Effective Tax Rate on Investment 0 0 0 353 0 2 12 1,208
A North-South Model of Taxation and Capital Flow 0 0 0 52 0 0 6 253
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 0 1 15 47
An Empirical Examination of Municipal Financial Policy 0 0 0 57 1 1 7 308
An Inverse-Ramsey Tax Rule 0 0 3 17 0 0 13 21
An Inverse-Ramsey Tax Rule 0 0 14 14 0 5 22 22
Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? 0 1 4 377 0 2 30 1,766
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions 0 0 0 78 0 1 9 302
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration 0 0 1 31 0 1 10 86
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration 0 0 1 25 0 0 27 264
Car Notches: Strategic Automaker Responses to Fuel Economy Policy 0 0 0 32 0 2 15 166
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 11 0 1 7 93
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 89 1 37 52 828
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 0 0 1 10 108
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 1 21 135
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 0 0 10 163
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 1 20 136
Consumer Response to Tax Rebates 0 0 2 285 1 4 22 1,787
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 0 158 1 2 51 618
Corporate Tax Disclosure 0 1 1 25 1 3 18 50
Corporate Tax Evasion with Agency Costs 1 1 2 235 8 13 32 855
Death Watch for the Estate Tax? 0 0 0 12 0 0 6 79
Denial of Death and Economic Behavior 0 0 0 151 0 3 17 694
Did Steve Forbes Scare the Municipal Bond Market? 0 0 0 112 0 0 9 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 0 1 19 474
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data 0 0 0 38 0 5 22 461
Distributional Implications of Joint Tax Evasion 0 0 1 103 0 4 45 374
Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process 0 0 0 12 0 4 11 48
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 0 1 6 437
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes 0 0 0 38 1 3 15 108
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes 0 0 0 58 0 0 11 200
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 0 285 1 6 42 1,223
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 1 52 1 2 12 242
Does Credit-card Information Reporting Improve Small-business Tax Compliance? 0 0 0 43 2 4 13 110
Does Growing Inequality Reduce Tax Progressivity? Should It? 0 0 0 258 0 0 7 931
Does credit-card information reporting improve small-business tax compliance? 0 0 0 37 0 1 10 52
Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity 0 1 3 156 0 4 28 785
Estimating Tax Noncompliance with Evidence from Unaudited 0 0 0 10 1 3 19 65
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 61 0 2 13 662
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 0 1 2 75 0 1 25 215
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 0 143 0 2 9 1,139
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 0 0 1 31 0 1 14 177
Household response to the 2008 tax rebates: survey evidence and aggregate implications 0 0 0 33 0 1 7 162
Housing Finance Imperfections and Private Saving: A Comparative Simulation Analysis of the U.S. and Japan 0 0 0 96 0 2 14 299
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 0 2 26 0 2 16 70
How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 0 1 64 0 1 41 224
Income Shifting in U.S. Multinational Corporations 0 0 0 0 0 0 6 137
Income Shifting in U.S. Multinational Corporations 0 0 0 208 1 1 10 1,165
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 0 29 0 1 17 259
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 0 301 2 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 1 18 85
Missing Miles: Evasion Responses to Car Taxes 0 0 1 4 3 5 20 45
Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate 0 0 0 35 0 0 6 57
Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics 0 0 0 173 1 1 14 455
On Choosing a Flat-Rate Income Tax Schedule 0 0 0 133 0 0 10 1,133
Optimal Dual-Regime Business Tax Systems 0 0 11 22 0 14 56 87
Optimal Dual-Regime Business Tax Systems 0 1 16 16 0 4 35 35
Optimal Tax Administration 0 2 7 154 2 6 33 254
Optimal Tax Administration 0 1 3 161 2 5 28 266
Optimal Taxation and Optimal Tax Systems 0 2 5 866 1 13 36 2,160
Optimal observability in a linear income tax 0 0 0 119 1 3 10 226
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 29 1 1 10 100
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 45 2 4 19 116
Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax 0 0 0 82 0 0 11 383
Playing With Fire: Cigarettes, Taxes and Competition From the Internet 0 0 1 76 0 0 10 344
Playing with Fire: Cigarettes, Taxes and Competition from the Internet 0 0 0 43 1 2 11 227
Post-War Capital Accumulation and the Threat of Nuclear War 0 0 0 31 0 2 20 417
Public Tax-Return Disclosure 0 0 2 93 1 6 27 192
Public disclosure of tax information. Compliance tool or social network? 0 0 0 36 0 1 9 59
Randomness in Tax Enforcement 0 0 1 95 0 0 12 279
Rethinking the Estate and Gift Tax: Overview 0 1 1 267 0 3 13 1,246
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 0 2 7 1,459 2 12 87 4,166
Tax Competition With Parasitic Tax Havens 0 0 0 460 0 1 16 1,281
Tax Compliance and Enforcement 2 2 11 189 12 20 55 435
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 1 247 1 2 15 692
Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach 0 0 0 32 0 2 6 180
Tax ImplementationIssues in the Transition from a Planned Economy 0 0 0 1 1 1 7 265
Tax Knowledge and Tax Manipulation: A Unifying Model 0 0 5 30 0 0 17 83
Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India 0 0 0 110 0 2 17 927
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 0 15 0 1 15 24
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 0 15 0 0 14 45
Tax Reform Made Me Do It! 0 0 0 34 0 1 14 110
Tax administration and tax systems 0 1 1 185 0 3 14 332
Tax sensitivity of foreign direct investment: an empirical assessment 0 0 0 202 0 0 14 844
Taxation and Inequality: A Time-Exposure Perspective 0 0 0 75 0 2 10 377
Taxation and the Superrich 0 0 1 56 0 1 14 90
Taxation and the Superrich 0 0 3 80 0 2 30 158
Taxation and the Superrich 0 0 1 68 0 3 30 186
Taxation and the superrich 0 0 0 24 0 2 13 59
Taxes and the User Cost of Capital for Owner-Occupied Housing 0 0 1 325 0 0 9 964
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 0 0 105 0 3 16 519
Taxes on the internet. Deterrence effects of public disclosure 0 0 0 119 1 2 29 343
Taxes, Tariffs, and Globale Corporation 0 0 0 0 0 0 10 50
Taxes, Tariffs, and The Global Corporation 0 0 0 37 0 1 5 256
Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts 0 0 1 49 0 1 17 151
Taxing Identity 0 0 39 39 0 2 30 30
Taxing Our Wealth 0 0 1 52 1 1 26 124
Taxing Our Wealth 0 0 1 30 2 4 14 83
Taxing Our Wealth 1 1 1 11 3 3 23 68
Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts 0 0 1 29 0 1 16 61
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 31 1 2 15 132
Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota 0 0 4 207 0 3 56 587
Taxpayer search for information: implications for rational attention 0 0 0 0 0 1 8 45
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 0 2 19 874
The Costs of Taxation and the Marginal Cost of Funds 0 0 0 64 0 0 5 688
The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota 0 0 2 393 0 0 20 1,465
The Economics of Corporate Tax Selfishness 0 0 2 312 1 6 20 986
The Economics of Earnings Manipulation and Managerial Compensation 0 0 0 106 0 3 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 0 1 11 1,144
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 338 0 2 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 2 112 0 1 13 319
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 0 1 13 276
The Effect of Taxes on Investment and Income Shifting to Puerto Rico 0 0 0 239 0 1 14 2,701
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 0 0 1 126 1 2 12 631
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 0 0 1 544 0 10 55 1,773
The Impact of Tax Reform on Households 0 0 0 41 1 1 9 228
The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors 0 3 6 234 1 6 47 1,307
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 9 469
The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence 0 2 5 140 0 6 43 990
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households 0 0 1 22 0 1 7 39
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 1 12 810
The Optimal Two-Bracket Linear Income Tax 0 0 0 138 0 1 15 1,292
The Return to Tax Simplification: An Econometric Analysis 0 1 1 104 0 1 11 308
The Seesaw Principle in International Tax Policy 0 0 0 132 0 0 5 962
The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers 0 0 0 142 1 6 20 679
The use of panel data in the analysis of the behavioral response to taxation 0 0 0 20 0 1 19 81
Trust and Trustworthiness in an Economy with Heterogeneous Individuals 0 0 0 101 1 1 10 280
Trust in Public Finance 0 0 3 247 0 2 17 862
Welfare Dominance: An Application to Commodity Taxation 0 1 1 118 0 1 15 393
Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock 0 0 1 32 0 2 22 121
Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns 0 0 0 13 1 3 9 33
Why World Redistribution Fails 0 0 0 109 0 1 18 473
Total Working Papers 4 25 198 18,624 69 352 2,645 76,681

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 1 1 18 56
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 0 0 19 0 1 9 208
A General Model of the Behavioral Response to Taxation 0 0 6 175 2 7 36 603
A North-South Model of Taxation and Capital Flows 0 0 0 0 0 0 6 107
An Empirical Test for Tax Evasion 1 2 4 460 2 5 23 1,165
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 1 11 286
April 15 Syndrome 0 0 0 0 0 1 7 244
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions 0 0 0 46 0 1 17 312
Are capital gains the Achilles’ heel of taxing the rich? 0 0 8 25 0 1 17 56
Are corporate tax rates, or countries, converging? 0 0 3 748 1 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 0 1 19 346
Caveats to the Research Use of Tax-Return Administrative Data 0 0 4 63 0 1 19 137
Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time 0 0 0 53 0 1 12 375
Cheating Ourselves: The Economics of Tax Evasion 2 2 12 167 2 6 80 1,603
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 0 0 9 334
Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition 0 0 0 36 0 0 10 109
Consumer Response to Tax Rebates 0 0 7 225 1 1 31 986
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 0 178 1 1 21 791
Corporate tax evasion with agency costs 1 2 5 397 7 13 46 1,371
Deconstructing the Income Tax 0 0 0 62 0 0 11 214
Denial of Death and Economic Behavior 0 0 2 95 0 4 16 653
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 1 3 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 3 14 235
Distinguishing the role of authority “in” and authority “to” 0 0 0 35 0 3 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 1 201 0 3 23 537
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 4 20 544
Do Trust and Trustworthiness Pay Off? 0 0 0 22 4 5 16 212
Do we now collect any revenue from taxing capital income? 0 0 0 98 0 2 7 374
Does Evasion Invalidate the Welfare Sufficiency of the ETI? 0 0 0 4 1 1 7 22
Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance 0 2 23 237 1 4 52 473
Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes 0 1 1 39 0 6 34 237
Does credit-card information reporting improve small-business tax compliance? 0 1 1 77 2 11 41 355
Does giving tax debtors a break improve compliance and income? Evidence from quasi‐random assignment of IRS Revenue Officers 0 0 2 5 0 0 22 28
Down-Payment Constraints: Tax Policy Effects in a Growing Economy With Rental and Owner-Occupied Housing 0 0 0 20 0 1 10 61
Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity 0 1 2 177 1 4 26 928
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 1 3 17 407
Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy 1 2 4 194 2 4 37 585
Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934 0 1 2 16 1 4 12 67
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 0 1 3 18 375
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 47 1 1 14 198
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 0 2 11 193
Gender tax difference in the U.S. income tax 1 2 8 26 55 238 1,155 1,617
Genes as Tags: The Tax Implications of Widely Available Genetic Information 0 0 1 11 0 2 7 54
Gifts to government 0 0 1 8 0 1 4 21
Group Equity and Implicit Discrimination in Tax Systems 0 0 2 34 0 2 7 59
Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms 0 0 2 21 1 2 30 127
Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan 0 0 0 52 0 1 6 241
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 1 8 31 1 4 27 108
How taxes affect growth: evidence from cross-country panel data 0 6 27 27 2 25 66 66
Incentive effects of the IRS’ passport certification and revocation process 0 0 0 4 1 1 12 35
Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 1 2 11 325 2 7 34 726
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 0 10 0 2 11 54
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 0 0 5 99
Life and Death Questions About the Estate and Gift Tax 0 0 0 9 1 1 9 36
Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation 0 0 5 36 1 3 18 108
Methodological Issues in Measuring and Interpreting Taxable Income Elasticities 0 0 2 29 0 3 20 110
Missing miles: Evasion responses to car taxes 0 0 0 16 0 1 13 86
Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics 0 0 0 69 0 0 8 238
On Voluntary Compliance, Voluntary Taxes, and Social Capital 0 0 0 22 1 1 11 86
Optimal Taxation and Optimal Tax Systems 0 0 0 567 0 2 17 1,478
Optimal observability in a linear income tax 0 0 0 23 1 1 10 248
Optimal tax administration 1 12 31 249 7 34 115 774
Optimal tax systems with endogenous behavioral biases 1 1 4 23 1 3 22 74
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 20 486
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 1 12 43
Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives 0 0 4 101 1 1 15 242
Public disclosure of tax information: Compliance tool or social network? 0 0 3 9 0 0 24 61
Public tax-return disclosure 1 1 2 67 3 6 22 295
Putting Firms into Optimal Tax Theory 0 0 0 94 2 8 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 1 1 9 93
Rhetoric and Economics in the Estate Tax Debate 0 0 0 6 1 2 8 29
Saving and the Fear of Nuclear War 0 0 2 4 0 2 16 49
Stock Transactions Volume and the 1978 Capital Gains Tax Reduction 0 0 0 11 0 0 11 54
Tax Analysis with a Human Face: Closing the Gap between Theory and Practice: Invited Lecture 0 0 0 0 1 1 10 59
Tax Compliance and Enforcement 0 2 14 117 5 13 65 395
Tax From Any Angle: Reflections on Multi-Disciplinary Tax Research 0 0 0 15 0 1 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 3 6 12 1 5 20 45
Tax Privacy 0 0 4 6 0 1 25 34
Tax Reform Made Me Do It! 0 0 1 11 1 1 10 76
Tax competition with parasitic tax havens 0 1 6 471 0 3 50 1,331
Tax law changes, income-shifting and measured wage inequality: Evidence from India 0 0 0 53 0 1 24 432
Tax losses and ex-ante offshore transfer of intellectual property 0 0 0 6 0 0 11 33
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 3 45 0 0 13 166
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 0 84 1 1 9 238
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 2 4 13 143
Taxation and the Superrich 0 0 1 28 0 3 19 118
Taxes and the User Cost of Capital for Owner‐Occupied Housing 0 0 4 67 1 2 23 293
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 0 1 54 0 3 23 224
Taxes, tariffs, and the global corporation 0 0 0 22 0 0 13 202
Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts 0 0 1 12 0 2 18 78
Taxing Identity 0 1 1 1 0 3 3 3
Taxing Our Wealth 1 1 7 94 5 6 38 356
Taxing the rich (more) 0 0 0 5 0 3 30 53
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 19 1 1 13 175
Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota 0 3 18 725 5 16 79 1,996
Thanatology and Economics: The Behavioral Economics of Death 0 0 0 131 0 0 5 485
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 0 0 1 75 0 2 17 485
The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform 0 0 0 36 1 4 17 121
The Costs of Taxation and the Marginal Efficiency Cost of Funds 0 1 1 141 0 2 19 413
The Distribution of Income Tax Noncompliance 0 0 5 247 1 3 19 568
The Economic Effects of the Tax Reform Act of 1986 1 9 27 1,564 7 24 102 4,897
The Economics of Corporate Tax Selfishness 0 1 3 308 3 7 45 1,051
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 148 1 2 18 737
The Effect Of Taxes On Investment And Income Shifting To Puerto Rico 0 1 3 259 1 3 25 1,246
The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan 0 0 2 84 1 4 25 696
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 0 1 2 84 3 6 18 473
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply 0 0 1 15 1 2 14 213
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 0 1 6 502 3 12 61 1,762
The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems 0 0 9 56 0 2 32 148
The Income Tax Compliance Cost of Big Business 0 0 6 27 1 9 41 124
The NTJ Hall of Fame 0 0 0 0 1 1 6 22
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households 0 0 4 6 1 5 33 42
The Return To Tax Simplification: an Econometric Analysis 0 1 1 25 0 2 10 122
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 0 66 0 0 11 385
The Role of Misconceptions in Support for Regressive Tax Reform 0 0 1 70 1 4 17 216
The VAT at 100: A Retrospective Survey and Agenda for Future Research 0 0 3 23 0 4 29 80
The behavioral response to housing transfer taxes: Evidence from a notched change in D.C. policy 1 1 3 98 2 2 26 276
The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications 0 0 0 38 2 4 14 160
The economics of earnings manipulation and managerial compensation 0 0 0 22 0 0 5 225
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 5 45 409
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 21 688
The optimal two-bracket linear income tax 0 1 1 176 0 2 13 595
The seesaw principle in international tax policy 0 0 0 55 1 3 26 526
Three Decades of Tax Analysis, 1992–2022 1 2 4 37 2 3 13 53
Three challenges for public finance 0 0 0 45 0 0 3 317
Toward a Consumption Tax, and Beyond 0 0 0 53 1 1 10 191
Understanding multidimensional tax systems 0 0 1 51 1 2 8 156
Welfare Dominance: An Application to Commodity Taxation 0 1 1 101 0 3 13 640
What Do Cross-Country Studies Teach about Government Involvement, Prosperity, and Economic Growth? 0 0 0 60 1 3 24 470
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement 1 3 21 425 1 14 70 1,382
What taxpayers, governments and tax economists do – and what they should do 0 0 0 5 0 2 20 33
Who Sells During a Crash? Evidence from Tax Return Data on Daily Sales of Stock 0 0 1 3 3 5 18 31
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns 0 0 0 0 1 2 24 24
Why Is Elvis on Burkina Faso Postage Stamps? Cross‐Country Evidence on the Commercialization of State Sovereignty 0 0 0 1 1 2 8 15
Total Journal Articles 15 73 393 14,591 184 704 4,272 58,192

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 0 2 11 168
Tax Progressivity and Income Inequality 0 0 0 0 0 1 12 178
Tax Progressivity and Income Inequality 0 0 0 0 0 1 8 245
Tax Systems 0 0 0 0 2 9 35 538
Taxation in the Global Economy 0 0 0 0 0 3 23 360
Taxes in America: What Everyone Needs to Know 0 0 0 0 0 1 11 253
Taxes in America: What Everyone Needs to Know 0 0 0 0 1 1 13 143
Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 2 5 27 333
Taxing Ourselves, 4th Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 5 54 84 2,123
Total Books 0 0 0 0 10 77 224 4,341

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 9 106
An Empirical Examination of Municipal Financial Policy 0 0 0 13 0 3 12 79
Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys 0 0 0 42 1 2 24 172
Do We Collect Any Revenue from Taxing Capital Income? 0 0 0 33 1 1 10 118
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 0 75 0 2 11 233
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 0 0 1 46 0 1 27 227
Income Shifting in U.S. Multinational Corporations 0 0 0 64 1 3 18 271
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 0 29 0 2 8 96
Introduction to "American Economic Growth and Standards of Living before the Civil War" 0 0 0 2 0 0 8 67
Introduction to "Taxation in the Global Economy" 0 1 1 39 0 2 10 144
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 0 118 0 0 19 402
Tax Reform Made Me Do It! 0 0 1 36 0 2 22 159
Tax avoidance, evasion, and administration 1 9 44 1,958 8 40 218 8,753
Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence 0 0 1 64 0 0 17 213
Taxation and Inequality: A Time-Exposure Perspective 0 0 0 25 0 1 13 120
Taxing Identity 0 0 3 3 2 2 19 19
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 1 9 27 38
Total Chapters 1 10 51 2,579 14 70 483 11,279

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LogEc provides access and usage statistics for services based on the RePEc data set.

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 2026-08-07