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 1 18 381
A General Equilibrium Model of Taxation with Endogenous Financial Behavior 0 0 0 82 0 2 14 407
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 0 0 54 0 1 10 360
A General Model of the Behavioral Response to Taxation 0 0 2 446 0 4 15 1,250
A NORTH-SOUTH MODEL OF TAXATION AND CAPITAL FLOWS 0 0 0 0 0 3 8 51
A New Summary Measure of the Effective Tax Rate on Investment 0 0 0 353 2 4 13 1,208
A North-South Model of Taxation and Capital Flow 0 0 0 52 0 2 7 253
A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior 0 0 0 168 0 5 19 509
A characteristics approach to optimal taxation: line drawing and tax-driven product innovation 0 0 0 6 1 7 15 47
An Empirical Examination of Municipal Financial Policy 0 0 0 57 0 2 7 307
An Inverse-Ramsey Tax Rule 0 1 5 17 0 3 16 21
An Inverse-Ramsey Tax Rule 0 1 14 14 3 6 20 20
Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? 0 1 4 376 0 7 31 1,764
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions 0 0 0 78 1 2 9 302
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration 0 0 1 25 0 2 32 264
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration 0 0 1 31 0 1 9 85
Car Notches: Strategic Automaker Responses to Fuel Economy Policy 0 0 0 32 2 5 15 166
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 11 1 1 7 93
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 89 24 33 39 815
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 4 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 1 8 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 0 40 0 4 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 1 14 0 4 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 1 4 20 136
Consumer Response to Tax Rebates 0 1 2 285 1 7 19 1,784
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 0 158 0 13 49 616
Corporate Tax Disclosure 0 0 1 24 1 1 18 48
Corporate Tax Evasion with Agency Costs 0 0 1 234 4 7 23 846
Death Watch for the Estate Tax? 0 0 0 12 0 3 6 79
Denial of Death and Economic Behavior 0 0 0 151 0 5 17 691
Did Steve Forbes Scare the Municipal Bond Market? 0 0 0 112 0 1 9 1,028
Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys 0 0 0 281 0 2 4 954
Did the 2008 Tax Rebates Stimulate Spending? 0 0 1 139 0 2 19 473
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data 0 0 0 38 2 9 20 458
Distributional Implications of Joint Tax Evasion 0 0 1 103 3 13 45 373
Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process 0 0 0 12 3 5 10 47
Do Taxes Matter? Lessons From the 1980s 0 1 1 95 0 1 17 372
Do Trust and Trustworthiness Pay Off? 0 0 0 150 0 2 7 566
Do We Now Collect Any Revenue From Taxing Capital Income? 0 0 0 153 0 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 1 8 14 106
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes 0 0 0 58 0 2 12 200
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 0 285 4 20 42 1,221
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 1 52 1 2 11 241
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 0 258 0 3 7 931
Does credit-card information reporting improve small-business tax compliance? 0 0 1 37 1 4 12 52
Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity 1 1 3 156 3 11 30 784
Estimating Tax Noncompliance with Evidence from Unaudited 0 0 0 10 2 4 20 64
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 61 1 4 12 661
Free-Trade Taxation and Protectionist Taxation 0 0 0 241 0 1 7 1,691
Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment 1 1 2 75 1 10 25 215
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 0 143 1 2 8 1,138
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 0 0 1 31 1 6 15 177
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 2 5 14 299
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 0 2 26 2 7 16 70
How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 0 1 64 1 12 43 224
Income Shifting in U.S. Multinational Corporations 0 0 0 0 0 1 7 137
Income Shifting in U.S. Multinational Corporations 0 0 0 208 0 2 10 1,164
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 0 29 1 2 17 259
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 0 301 0 2 10 1,362
Issues in Colombian Tax Administration 0 0 1 6 0 3 10 51
Missing Miles: Evasion Responses to Car Taxes 0 0 0 26 1 2 18 85
Missing Miles: Evasion Responses to Car Taxes 0 0 1 4 1 6 16 41
Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate 0 0 1 35 0 1 8 57
Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics 0 0 0 173 0 3 14 454
On Choosing a Flat-Rate Income Tax Schedule 0 0 0 133 0 4 10 1,133
Optimal Dual-Regime Business Tax Systems 0 0 15 15 3 6 34 34
Optimal Dual-Regime Business Tax Systems 0 0 22 22 14 19 87 87
Optimal Tax Administration 0 1 2 160 2 7 25 263
Optimal Tax Administration 0 0 5 152 1 5 29 249
Optimal Taxation and Optimal Tax Systems 1 2 4 865 7 13 30 2,154
Optimal observability in a linear income tax 0 0 0 119 2 4 9 225
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 45 1 5 16 113
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 29 0 2 11 99
Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax 0 0 0 82 0 4 11 383
Playing With Fire: Cigarettes, Taxes and Competition From the Internet 0 0 2 76 0 2 11 344
Playing with Fire: Cigarettes, Taxes and Competition from the Internet 0 0 0 43 1 2 11 226
Post-War Capital Accumulation and the Threat of Nuclear War 0 0 0 31 1 4 19 416
Public Tax-Return Disclosure 0 1 2 93 2 6 24 188
Public disclosure of tax information. Compliance tool or social network? 0 0 1 36 1 2 11 59
Randomness in Tax Enforcement 0 0 1 95 0 1 12 279
Rethinking the Estate and Gift Tax: Overview 1 1 1 267 2 4 12 1,245
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 0 3 7 75
Tax Avoidance, Evasion, and Administration 2 2 9 1,459 6 27 92 4,160
Tax Competition With Parasitic Tax Havens 0 0 0 460 1 5 16 1,281
Tax Compliance and Enforcement 0 1 10 187 3 10 41 418
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 1 247 1 3 14 691
Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach 0 0 0 32 1 2 6 179
Tax ImplementationIssues in the Transition from a Planned Economy 0 0 0 1 0 2 7 264
Tax Knowledge and Tax Manipulation: A Unifying Model 0 1 6 30 0 4 19 83
Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India 0 0 0 110 0 6 15 925
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 0 15 1 3 15 24
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 0 15 0 3 15 45
Tax Reform Made Me Do It! 0 0 1 34 1 2 15 110
Tax administration and tax systems 0 0 0 184 2 4 13 331
Tax sensitivity of foreign direct investment: an empirical assessment 0 0 0 202 0 3 14 844
Taxation and Inequality: A Time-Exposure Perspective 0 0 0 75 2 3 10 377
Taxation and the Superrich 0 0 1 56 1 6 14 90
Taxation and the Superrich 0 1 1 68 3 12 31 186
Taxation and the Superrich 0 1 3 80 1 11 30 157
Taxation and the superrich 0 0 0 24 2 6 13 59
Taxes and the User Cost of Capital for Owner-Occupied Housing 0 1 1 325 0 4 10 964
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 0 0 105 1 6 15 517
Taxes on the internet. Deterrence effects of public disclosure 0 0 0 119 1 3 29 342
Taxes, Tariffs, and Globale Corporation 0 0 0 0 0 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 0 1 49 0 4 16 150
Taxing Identity 0 0 39 39 1 3 29 29
Taxing Our Wealth 0 0 1 10 0 5 21 65
Taxing Our Wealth 0 1 1 30 1 5 12 80
Taxing Our Wealth 0 0 1 52 0 3 25 123
Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts 0 0 2 29 1 2 17 61
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 31 0 4 13 130
Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota 0 0 4 207 1 12 56 585
Taxpayer search for information: implications for rational attention 0 0 0 0 1 3 9 45
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 0 0 1 59 0 6 18 308
The Compliance Cost of the U.S. Individual Income Tax System 0 0 0 246 0 3 18 872
The Costs of Taxation and the Marginal Cost of Funds 0 0 1 64 0 0 6 688
The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota 0 1 2 393 0 7 20 1,465
The Economics of Corporate Tax Selfishness 0 2 2 312 2 8 16 982
The Economics of Earnings Manipulation and Managerial Compensation 0 0 0 106 2 2 13 394
The Economics of Taxing the Rich 0 1 1 519 0 4 16 2,434
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 254 1 3 11 1,144
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 338 1 2 12 1,140
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 6 13 275
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 2 12 318
The Effect of Taxes on Investment and Income Shifting to Puerto Rico 0 0 0 239 1 3 14 2,701
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 0 0 1 126 0 1 11 629
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 0 0 1 544 5 21 50 1,768
The Impact of Tax Reform on Households 0 0 0 41 0 2 9 227
The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors 3 4 7 234 5 19 49 1,306
The Impact of the Tax Reform Act of 1986 on Foreign Direct Investment to and from the United States 0 0 0 86 0 2 9 469
The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence 2 3 5 140 3 13 40 987
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 0 2 8 887
The Optimal Size of a Tax Collection Agency 0 1 1 212 1 6 12 810
The Optimal Two-Bracket Linear Income Tax 0 0 0 138 0 1 15 1,291
The Return to Tax Simplification: An Econometric Analysis 1 1 1 104 1 5 11 308
The Seesaw Principle in International Tax Policy 0 0 0 132 0 1 6 962
The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers 0 0 0 142 1 5 16 674
The use of panel data in the analysis of the behavioral response to taxation 0 0 1 20 1 3 22 81
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 1 4 19 861
Welfare Dominance: An Application to Commodity Taxation 1 1 1 118 1 5 15 393
Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock 0 1 2 32 2 11 24 121
Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns 0 0 1 13 1 1 8 31
Why World Redistribution Fails 0 0 0 109 0 3 17 472
Total Working Papers 13 36 221 18,612 173 731 2,606 76,502

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 1 3 133
A Characteristics Approach to Optimal Taxation: Line Drawing and Tax‐Driven Product Innovation 0 0 0 6 0 4 17 55
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 0 1 19 1 4 10 208
A General Model of the Behavioral Response to Taxation 0 1 6 175 2 12 36 598
A North-South Model of Taxation and Capital Flows 0 0 0 0 0 2 6 107
An Empirical Test for Tax Evasion 1 1 5 459 2 4 25 1,162
An inverse-Ramsey tax rule 0 0 0 0 0 14 29 29
Analyzing the standard deduction as a presumptive tax 0 0 1 34 1 5 12 286
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 1 4 18 312
Are capital gains the Achilles’ heel of taxing the rich? 0 1 12 25 0 2 22 55
Are corporate tax rates, or countries, converging? 0 0 3 748 0 3 17 1,634
Behavioral Public Finance: Tax Design As Price Presentation 0 0 1 120 0 7 17 437
Car notches: Strategic automaker responses to fuel economy policy 0 0 4 75 0 3 20 345
Caveats to the Research Use of Tax-Return Administrative Data 0 1 4 63 1 3 22 137
Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time 0 0 0 53 1 4 13 375
Cheating Ourselves: The Economics of Tax Evasion 0 2 10 165 3 23 80 1,600
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 4 11 334
Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition 0 0 0 36 0 2 11 109
Consumer Response to Tax Rebates 0 0 9 225 0 1 33 985
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 0 178 0 7 22 790
Corporate tax evasion with agency costs 1 1 4 396 3 14 39 1,361
Deconstructing the Income Tax 0 0 0 62 0 3 11 214
Denial of Death and Economic Behavior 0 1 2 95 1 7 15 650
Did Steve Forbes scare the US municipal bond market? 0 0 0 38 0 2 6 254
Did the 2008 Tax Rebates Stimulate Spending? 0 0 6 184 2 8 40 835
Did the Tax Reform Act of 1986 Simplify Tax Matters? 0 0 0 45 0 3 15 281
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data 0 0 0 26 1 5 13 233
Distinguishing the role of authority “in” and authority “to” 0 0 0 35 3 3 18 185
Distributional Implications of Joint Tax Evasion 0 0 0 8 0 7 27 86
Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota 0 0 1 201 0 4 22 534
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 0 2 18 540
Do Trust and Trustworthiness Pay Off? 0 0 0 22 1 5 12 208
Do we now collect any revenue from taxing capital income? 0 0 0 98 2 4 7 374
Does Evasion Invalidate the Welfare Sufficiency of the ETI? 0 0 0 4 0 3 6 21
Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance 1 4 24 236 2 13 55 471
Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes 0 0 1 38 2 11 34 233
Does credit-card information reporting improve small-business tax compliance? 0 0 0 76 2 4 38 346
Does giving tax debtors a break improve compliance and income? Evidence from quasi‐random assignment of IRS Revenue Officers 0 1 4 5 0 5 24 28
Down-Payment Constraints: Tax Policy Effects in a Growing Economy With Rental and Owner-Occupied Housing 0 0 0 20 1 5 10 61
Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity 0 1 2 176 1 7 25 925
Editor's Choice Insights from a Tax-systems Perspective 0 0 2 13 0 3 13 56
Estimating tax noncompliance with evidence from unaudited tax returns 0 0 0 104 0 1 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 1 6 37 582
Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934 1 2 2 16 2 3 13 65
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 0 2 6 17 374
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 47 0 1 15 197
Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled 0 1 1 96 0 2 6 344
Free trade taxation and protectionist taxation 0 0 0 34 0 4 10 191
Gender tax difference in the U.S. income tax 0 2 11 24 115 346 1,199 1,494
Genes as Tags: The Tax Implications of Widely Available Genetic Information 0 0 1 11 2 2 8 54
Gifts to government 0 1 2 8 1 3 6 21
Group Equity and Implicit Discrimination in Tax Systems 0 0 2 34 2 3 8 59
Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms 0 0 3 21 0 9 31 125
Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan 0 0 0 52 1 3 6 241
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 1 1 9 31 2 6 28 106
How taxes affect growth: evidence from cross-country panel data 5 26 26 26 17 58 58 58
Incentive effects of the IRS’ passport certification and revocation process 0 0 0 4 0 5 11 34
Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 1 3 12 324 1 12 34 720
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 0 10 2 3 11 54
Introduction to the special issue on The Role of Firms in Tax Systems 0 0 0 57 0 1 5 166
Is This Tax Reform, or Just Confusion? 0 0 0 27 0 3 13 141
Lessons for Tax Policy in the Great Recession 0 0 0 26 0 3 6 99
Life and Death Questions About the Estate and Gift Tax 0 0 0 9 0 1 8 35
Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation 0 1 5 36 2 7 18 107
Methodological Issues in Measuring and Interpreting Taxable Income Elasticities 0 0 3 29 2 4 21 109
Missing miles: Evasion responses to car taxes 0 0 0 16 1 1 16 86
Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics 0 0 0 69 0 4 8 238
On Voluntary Compliance, Voluntary Taxes, and Social Capital 0 0 1 22 0 2 13 85
Optimal Taxation and Optimal Tax Systems 0 0 0 567 0 1 20 1,476
Optimal observability in a linear income tax 0 0 0 23 0 4 11 247
Optimal tax administration 4 6 25 241 11 31 104 751
Optimal tax systems with endogenous behavioral biases 0 0 3 22 1 5 20 72
Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax 0 0 0 52 0 1 13 300
Playing with Fire: Cigarettes, Taxes, and Competition from the Internet 0 0 0 108 1 4 20 485
Policy Watch: Death Watch for the Estate Tax? 0 0 0 88 0 1 4 395
Professional Opinions About Tax Policy: 1994 and 1934 0 0 0 4 1 3 15 43
Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives 0 1 4 101 0 6 15 241
Public disclosure of tax information: Compliance tool or social network? 0 0 4 9 0 3 28 61
Public tax-return disclosure 0 0 2 66 3 4 21 292
Putting Firms into Optimal Tax Theory 0 0 1 94 4 6 13 316
Randomness in tax enforcement 0 0 0 59 0 2 10 225
Rank Reversals and the Tax Elasticity of Capital Gain Realizations 0 0 0 0 0 3 10 18
Real Firms in Tax Systems 0 0 0 32 0 3 8 92
Rhetoric and Economics in the Estate Tax Debate 0 0 0 6 0 3 7 27
Saving and the Fear of Nuclear War 0 0 2 4 1 2 15 48
Stock Transactions Volume and the 1978 Capital Gains Tax Reduction 0 0 0 11 0 5 11 54
Tax Analysis with a Human Face: Closing the Gap between Theory and Practice: Invited Lecture 0 0 0 0 0 3 9 58
Tax Compliance and Enforcement 1 3 13 116 4 18 60 386
Tax From Any Angle: Reflections on Multi-Disciplinary Tax Research 0 0 0 15 1 4 7 52
Tax Implementation Issues in the Transition from a Planned Economy 0 0 0 0 0 2 9 70
Tax Knowledge and Tax Manipulation: A Unifying Model 3 3 8 12 3 7 20 43
Tax Privacy 0 0 4 6 0 3 26 33
Tax Reform Made Me Do It! 0 0 1 11 0 3 9 75
Tax competition with parasitic tax havens 1 2 8 471 1 9 51 1,329
Tax law changes, income-shifting and measured wage inequality: Evidence from India 0 0 0 53 0 8 24 431
Tax losses and ex-ante offshore transfer of intellectual property 0 0 0 6 0 7 14 33
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 0 84 0 2 8 237
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 2 3 45 0 4 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 2 4 11 141
Taxation and the Superrich 0 0 1 28 1 9 19 116
Taxes and the User Cost of Capital for Owner‐Occupied Housing 0 0 4 67 0 3 24 291
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 0 1 54 2 7 25 223
Taxes, tariffs, and the global corporation 0 0 0 22 0 3 14 202
Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts 0 0 1 12 1 4 19 77
Taxing Our Wealth 0 2 7 93 1 9 37 351
Taxing the rich (more) 0 0 0 5 3 5 32 53
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 19 0 3 14 174
Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota 1 8 22 723 7 20 86 1,987
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 1 5 17 484
The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform 0 0 0 36 3 6 16 120
The Costs of Taxation and the Marginal Efficiency Cost of Funds 0 0 1 140 1 2 19 412
The Distribution of Income Tax Noncompliance 0 3 5 247 0 4 16 565
The Economic Effects of the Tax Reform Act of 1986 5 9 29 1,560 11 25 99 4,884
The Economics of Corporate Tax Selfishness 1 1 6 308 2 8 46 1,046
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 1 148 0 5 18 735
The Effect Of Taxes On Investment And Income Shifting To Puerto Rico 0 0 2 258 1 2 25 1,244
The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan 0 1 4 84 0 8 31 692
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 0 0 1 83 1 2 15 468
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply 0 1 1 15 1 3 15 212
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 0 1 6 501 1 22 59 1,751
The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems 0 2 10 56 1 8 32 147
The Income Tax Compliance Cost of Big Business 0 1 6 27 4 18 36 119
The NTJ Hall of Fame 0 0 0 0 0 1 5 21
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households 0 0 4 6 1 5 29 38
The Return To Tax Simplification: an Econometric Analysis 1 1 1 25 2 4 13 122
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 12 385
The Role of Misconceptions in Support for Regressive Tax Reform 0 0 1 70 3 7 17 215
The VAT at 100: A Retrospective Survey and Agenda for Future Research 0 0 3 23 0 7 28 76
The behavioral response to housing transfer taxes: Evidence from a notched change in D.C. policy 0 0 4 97 0 4 31 274
The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications 0 0 0 38 1 6 12 157
The economics of earnings manipulation and managerial compensation 0 0 0 22 0 1 5 225
The effect of tax simplification on individuals 0 0 0 26 0 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 2 9 43 406
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 0 1 200 1 4 19 686
The optimal two-bracket linear income tax 1 1 1 176 2 4 13 595
The seesaw principle in international tax policy 0 0 0 55 2 9 25 525
Three Decades of Tax Analysis, 1992–2022 0 0 3 35 0 4 12 50
Three challenges for public finance 0 0 0 45 0 0 3 317
Toward a Consumption Tax, and Beyond 0 0 0 53 0 2 10 190
Understanding multidimensional tax systems 0 1 2 51 0 1 7 154
Welfare Dominance: An Application to Commodity Taxation 0 0 0 100 1 4 12 638
What Do Cross-Country Studies Teach about Government Involvement, Prosperity, and Economic Growth? 0 0 0 60 2 10 26 469
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement 1 7 23 423 4 18 68 1,372
What taxpayers, governments and tax economists do – and what they should do 0 0 0 5 1 4 21 32
Who Sells During a Crash? Evidence from Tax Return Data on Daily Sales of Stock 0 0 1 3 2 8 15 28
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns 0 0 0 0 1 11 23 23
Why Is Elvis on Burkina Faso Postage Stamps? Cross‐Country Evidence on the Commercialization of State Sovereignty 0 0 0 1 1 1 8 14
Total Journal Articles 30 107 418 14,548 287 1,196 4,312 57,775

Book File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Studies in International Taxation 0 0 0 0 1 3 10 167
Tax Progressivity and Income Inequality 0 0 0 0 1 2 8 245
Tax Progressivity and Income Inequality 0 0 0 0 0 1 11 177
Tax Systems 0 0 0 0 1 12 30 530
Taxation in the Global Economy 0 0 0 0 1 7 23 358
Taxes in America: What Everyone Needs to Know 0 0 0 0 1 6 12 253
Taxes in America: What Everyone Needs to Know 0 0 0 0 0 4 12 142
Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 2 10 27 330
Taxing Ourselves, 4th Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 44 56 80 2,113
Total Books 0 0 0 0 51 101 213 4,315

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 3 9 106
An Empirical Examination of Municipal Financial Policy 0 0 0 13 3 8 12 79
Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys 0 0 0 42 1 11 24 171
Do We Collect Any Revenue from Taxing Capital Income? 0 0 0 33 0 1 9 117
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 0 75 0 2 10 231
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 0 0 1 46 1 8 29 227
Income Shifting in U.S. Multinational Corporations 0 0 0 64 0 5 16 268
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 0 29 1 1 7 95
Introduction to "American Economic Growth and Standards of Living before the Civil War" 0 0 0 2 0 1 8 67
Introduction to "Taxation in the Global Economy" 0 0 0 38 1 3 9 143
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 0 118 0 7 19 402
Tax Reform Made Me Do It! 0 1 1 36 1 4 21 158
Tax avoidance, evasion, and administration 5 15 48 1,954 19 62 269 8,732
Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence 0 0 1 64 0 3 17 213
Taxation and Inequality: A Time-Exposure Perspective 0 0 0 25 1 3 14 120
Taxing Identity 0 0 3 3 0 3 17 17
The Impact of U.S. Tax Reform on Canadian Stock Prices 0 0 0 5 0 3 11 62
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households 0 0 1 3 7 10 26 36
Total Chapters 5 16 55 2,574 35 138 527 11,244

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

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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 2026-06-04