Access Statistics for Joel Slemrod

Author contact details at EconPapers.

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 0 0 1 363
A General Equilibrium Model of Taxation with Endogenous Financial Behavior 0 0 1 82 1 2 6 392
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 1 2 54 0 1 2 350
A General Model of the Behavioral Response to Taxation 0 0 0 444 0 0 3 1,235
A NORTH-SOUTH MODEL OF TAXATION AND CAPITAL FLOWS 0 0 0 0 0 0 0 43
A New Summary Measure of the Effective Tax Rate on Investment 0 0 0 353 0 0 1 1,195
A North-South Model of Taxation and Capital Flow 0 0 0 52 1 1 1 246
A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior 0 0 0 168 2 2 3 490
A characteristics approach to optimal taxation: line drawing and tax-driven product innovation 0 0 0 6 1 1 1 32
An Empirical Examination of Municipal Financial Policy 0 0 0 57 0 0 0 300
Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? 0 1 11 371 0 2 22 1,731
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions 0 0 0 78 0 0 0 293
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration 0 0 1 24 0 4 45 223
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration 0 0 0 30 0 0 0 76
Car Notches: Strategic Automaker Responses to Fuel Economy Policy 0 0 1 32 0 0 3 151
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 89 0 0 0 776
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? 0 0 1 12 0 0 1 114
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 0 0 98
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 0 208
Check in the mail or more in the paycheck: does the effectiveness of fiscal stimulus depend on how it is delivered? 0 0 0 13 0 0 2 153
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 1 1 116
Consumer Response to Tax Rebates 0 0 1 282 1 1 5 1,762
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 3 158 0 0 4 565
Corporate Tax Disclosure 1 3 5 22 1 3 12 28
Corporate Tax Evasion with Agency Costs 0 0 5 233 0 1 11 818
Death Watch for the Estate Tax? 0 0 0 12 0 0 1 73
Denial of Death and Economic Behavior 0 0 0 151 1 2 4 672
Did Steve Forbes Scare the Municipal Bond Market? 0 0 0 112 0 0 0 1,019
Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys 0 0 0 281 0 0 0 950
Did the 2008 Tax Rebates Stimulate Spending? 0 0 0 138 0 1 2 453
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data 0 0 0 37 0 0 0 435
Distributional Implications of Joint Tax Evasion 1 1 2 102 1 1 9 326
Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process 0 0 0 12 1 1 3 36
Do Taxes Matter? Lessons From the 1980s 0 0 0 94 0 0 1 355
Do Trust and Trustworthiness Pay Off? 0 0 0 150 0 0 0 558
Do We Now Collect Any Revenue From Taxing Capital Income? 0 0 0 153 0 0 0 430
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes 0 0 0 38 0 1 1 92
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes 0 0 0 58 0 0 0 186
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 2 285 4 5 17 1,177
Does Credit-card Information Reporting Improve Small-business Tax Compliance? 0 0 0 43 0 0 0 96
Does Growing Inequality Reduce Tax Progressivity? Should It? 0 0 0 257 1 1 2 921
Does credit-card information reporting improve small-business tax compliance? 0 0 0 36 0 0 1 40
Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity 0 0 1 153 1 2 4 751
Estimating Tax Noncompliance with Evidence from Unaudited 0 0 0 10 2 4 8 40
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 61 0 1 3 648
Free-Trade Taxation and Protectionist Taxation 0 0 1 241 0 0 3 1,683
Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment 0 0 0 73 0 0 4 190
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 0 143 1 1 5 1,130
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 1 1 1 30 2 2 4 162
Household response to the 2008 tax rebates: survey evidence and aggregate implications 0 1 1 33 0 1 3 154
Housing Finance Imperfections and Private Saving: A Comparative Simulation Analysis of the U.S. and Japan 0 0 0 96 0 0 0 285
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 0 4 23 0 2 10 53
How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 0 1 62 0 0 14 180
Improving Learning Performance by Applying Economic Knowledge 0 0 0 3 1 1 2 69
Income Shifting in U.S. Multinational Corporations 0 0 0 208 0 0 1 1,152
Income Shifting in U.S. Multinational Corporations 0 0 0 0 0 0 0 130
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 0 29 1 1 2 241
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 2 301 0 1 4 1,352
Issues in Colombian Tax Administration 0 0 0 5 1 1 3 41
Missing Miles: Evasion Responses to Car Taxes 0 0 1 3 2 2 5 25
Missing Miles: Evasion Responses to Car Taxes 0 0 1 26 1 2 9 66
Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate 0 1 2 33 0 2 5 47
Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics 0 0 0 173 0 0 0 440
On Choosing a Flat-Rate Income Tax Schedule 0 0 0 133 0 0 0 1,123
Optimal Tax Administration 0 0 0 158 0 0 1 237
Optimal Tax Administration 0 2 4 144 1 5 15 216
Optimal Taxation and Optimal Tax Systems 0 1 3 861 1 4 13 2,121
Optimal observability in a linear income tax 0 0 0 119 0 0 0 216
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 29 0 2 3 86
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 45 0 1 4 96
Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax 0 0 0 82 1 2 3 371
Playing With Fire: Cigarettes, Taxes and Competition From the Internet 0 0 0 74 0 0 0 330
Playing with Fire: Cigarettes, Taxes and Competition from the Internet 0 0 0 43 0 0 0 215
Post-War Capital Accumulation and the Threat of Nuclear War 0 0 0 31 0 0 3 395
Public Tax-Return Disclosure 0 0 1 91 1 1 6 163
Public disclosure of tax information. Compliance tool or social network? 0 0 0 35 0 0 6 48
Randomness in Tax Enforcement 1 1 1 94 1 1 2 267
Rethinking the Estate and Gift Tax: Overview 0 0 5 266 0 0 9 1,233
TAX EFFECTS OF FOREIGN DIRECT INVESTMENT IN THE U.S.: EVIDENCE FROM A CROSS-COUNTRY COMPARISON 0 0 0 1 0 0 1 201
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 13 1,447 7 31 93 4,054
Tax Competition With Parasitic Tax Havens 0 1 2 459 1 2 6 1,264
Tax Compliance and Enforcement 1 2 4 174 3 6 24 369
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 0 246 0 0 1 677
Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach 0 0 0 32 0 0 0 173
Tax ImplementationIssues in the Transition from a Planned Economy 0 0 0 1 0 1 1 257
Tax Knowledge and Tax Manipulation: A Unifying Model 0 0 1 24 0 0 7 64
Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India 0 0 2 110 0 0 3 909
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 0 15 0 0 0 9
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 0 15 2 2 5 30
Tax Reform Made Me Do It! 0 0 0 33 0 0 1 93
Tax administration and tax systems 0 0 2 184 0 2 7 316
Tax sensitivity of foreign direct investment: an empirical assessment 0 0 0 202 1 1 2 830
Taxation and Inequality: A Time-Exposure Perspective 0 0 0 75 0 0 1 365
Taxation and the Superrich 0 0 0 66 1 2 6 152
Taxation and the Superrich 0 0 0 55 1 1 2 75
Taxation and the Superrich 0 0 1 77 1 1 3 126
Taxation and the superrich 0 0 1 24 1 1 4 46
Taxes and the User Cost of Capital for Owner-Occupied Housing 0 0 1 324 0 1 2 954
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 0 2 105 0 2 8 501
Taxes on the internet. Deterrence effects of public disclosure 0 0 4 119 0 1 7 312
Taxes, Tariffs, and Globale Corporation 0 0 0 0 0 0 1 40
Taxes, Tariffs, and The Global Corporation 0 0 0 37 0 0 0 251
Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts 0 0 0 48 1 1 5 133
Taxing Our Wealth 0 0 0 9 0 0 4 44
Taxing Our Wealth 0 0 0 51 0 0 2 98
Taxing Our Wealth 0 0 1 29 0 0 3 67
Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts 0 0 1 27 0 0 2 44
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 31 0 0 6 116
Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota 1 2 7 202 4 8 28 526
Taxpayer search for information: implications for rational attention 0 0 0 0 1 1 2 36
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 0 0 0 58 0 0 1 290
The Compliance Cost of the U.S. Individual Income Tax System 0 0 3 246 0 1 6 853
The Costs of Taxation and the Marginal Cost of Funds 0 0 0 63 1 1 3 682
The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota 0 0 1 390 0 0 8 1,442
The Economics of Corporate Tax Selfishness 0 1 3 310 1 4 14 965
The Economics of Earnings Manipulation and Managerial Compensation 0 0 0 106 0 0 2 381
The Economics of Taxing the Rich 0 0 0 518 0 1 3 2,418
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 254 1 1 2 1,133
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 338 0 0 1 1,128
The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base 0 0 1 110 1 1 9 306
The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base 0 0 1 64 0 0 4 261
The Effect of Taxes on Investment and Income Shifting to Puerto Rico 0 0 2 239 0 0 3 2,687
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 1 1 1 125 1 1 3 616
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 0 0 4 543 1 1 14 1,718
The Impact of Tax Reform on Households 0 0 0 41 0 0 0 218
The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors 0 1 4 226 3 6 16 1,256
The Impact of the Tax Reform Act of 1986 on Foreign Direct Investment to and from the United States 0 0 0 86 1 1 4 459
The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence 1 1 1 135 1 1 2 944
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households 0 0 0 21 0 0 4 31
The Optimal Elasticity of Taxable Income 0 0 0 270 1 1 3 879
The Optimal Size of a Tax Collection Agency 0 1 3 211 1 2 6 797
The Optimal Two-Bracket Linear Income Tax 0 0 1 138 0 0 4 1,276
The Return to Tax Simplification: An Econometric Analysis 0 0 1 103 0 1 4 297
The Seesaw Principle in International Tax Policy 0 0 0 132 0 0 0 956
The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers 0 0 0 141 1 1 1 657
The use of panel data in the analysis of the behavioral response to taxation 0 0 0 19 0 0 0 59
Trust and Trustworthiness in an Economy with Heterogeneous Individuals 0 0 0 101 0 0 2 270
Trust in Public Finance 0 0 1 243 0 2 7 840
Welfare Dominance: An Application to Commodity Taxation 0 0 1 117 0 0 1 377
Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock 0 0 0 30 0 0 3 97
Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns 0 0 1 11 1 1 3 22
Why World Redistribution Fails 0 0 0 109 0 0 2 454
Total Working Papers 8 24 135 18,296 72 161 691 73,502


Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
A Characteristics Approach to Optimal Taxation: Line Drawing and Tax‐Driven Product Innovation 0 0 0 6 0 0 0 37
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 1 1 18 0 1 1 198
A General Model of the Behavioral Response to Taxation 1 1 2 166 3 4 13 555
A North-South Model of Taxation and Capital Flows 0 0 0 0 1 1 1 100
An Empirical Test for Tax Evasion 0 1 8 452 2 4 21 1,131
Analyzing the standard deduction as a presumptive tax 0 0 0 33 1 1 3 274
April 15 Syndrome 0 0 0 0 0 0 0 236
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions 0 0 0 46 0 0 0 294
Are capital gains the Achilles’ heel of taxing the rich? 1 3 12 12 3 6 30 30
Are corporate tax rates, or countries, converging? 0 0 0 745 0 0 6 1,617
Behavioral Public Finance: Tax Design As Price Presentation 0 0 2 119 0 0 2 420
Car notches: Strategic automaker responses to fuel economy policy 0 0 8 71 1 3 20 324
Caveats to the Research Use of Tax-Return Administrative Data 1 4 8 59 1 6 10 113
Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time 0 0 1 53 0 0 3 361
Cheating Ourselves: The Economics of Tax Evasion 0 1 4 152 1 5 24 1,510
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? 0 0 2 43 0 1 7 320
Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition 0 0 0 36 0 0 0 97
Consumer Response to Tax Rebates 0 0 5 215 0 1 14 948
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 1 1 6 178 3 4 34 767
Corporate tax evasion with agency costs 0 0 8 392 1 3 28 1,315
Deconstructing the Income Tax 0 0 1 61 1 1 2 202
Denial of Death and Economic Behavior 1 1 2 93 1 1 2 635
Did Steve Forbes scare the US municipal bond market? 0 0 0 38 0 0 0 247
Did the 2008 Tax Rebates Stimulate Spending? 0 2 6 178 0 2 17 791
Did the Tax Reform Act of 1986 Simplify Tax Matters? 0 0 0 45 0 0 0 266
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data 0 0 0 25 0 1 1 218
Distinguishing the role of authority “in” and authority “to” 0 0 0 35 0 0 2 167
Distributional Implications of Joint Tax Evasion 0 0 1 8 0 1 6 56
Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota 0 0 8 198 1 5 24 507
Do Taxes Matter for Foreign Direct Investment? 0 0 0 1 0 0 1 903
Do Taxes Matter? Lessons from the 1980's 0 0 0 138 0 2 10 521
Do Trust and Trustworthiness Pay Off? 0 0 0 22 0 0 2 196
Do we now collect any revenue from taxing capital income? 0 0 0 98 0 0 5 366
Does Evasion Invalidate the Welfare Sufficiency of the ETI? 0 1 1 4 0 1 4 15
Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance 1 20 43 211 2 26 64 411
Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes 0 0 1 37 1 1 12 197
Does credit-card information reporting improve small-business tax compliance? 0 0 2 75 1 2 14 300
Down-Payment Constraints: Tax Policy Effects in a Growing Economy With Rental and Owner-Occupied Housing 0 0 1 20 0 0 1 51
Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity 0 4 9 173 0 8 28 897
Editor's Choice Insights from a Tax-systems Perspective 0 0 0 10 0 0 2 42
Estimating tax noncompliance with evidence from unaudited tax returns 0 0 0 104 1 1 11 388
Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy 0 1 11 190 1 7 27 543
Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934 0 0 0 14 0 0 0 52
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 0 0 0 1 357
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 46 1 2 5 182
Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled 0 0 0 95 1 1 5 337
Free trade taxation and protectionist taxation 0 1 2 34 0 4 6 181
Gender tax difference in the U.S. income tax 0 2 5 5 53 72 97 97
Genes as Tags: The Tax Implications of Widely Available Genetic Information 0 0 1 10 0 0 1 46
Gifts to government 0 0 1 5 0 0 2 13
Group Equity and Implicit Discrimination in Tax Systems 1 1 4 31 1 1 8 49
Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms 0 0 0 18 1 1 9 92
Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan 0 0 0 52 0 0 3 234
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 1 8 20 1 4 23 75
Incentive effects of the IRS’ passport certification and revocation process 0 0 0 4 1 5 12 23
Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 1 2 17 308 2 4 29 679
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 0 10 0 1 4 42
Introduction to the special issue on The Role of Firms in Tax Systems 0 0 1 57 0 0 1 161
Is This Tax Reform, or Just Confusion? 0 0 0 27 1 2 3 128
Lessons for Tax Policy in the Great Recession 0 0 0 26 1 1 1 93
Life and Death Questions About the Estate and Gift Tax 0 0 0 9 0 0 0 26
Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation 0 1 2 29 1 2 5 86
Methodological Issues in Measuring and Interpreting Taxable Income Elasticities 0 0 4 26 0 0 8 88
Missing miles: Evasion responses to car taxes 0 1 1 16 0 3 7 70
Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics 0 0 1 69 0 1 7 226
On Voluntary Compliance, Voluntary Taxes, and Social Capital 0 0 3 21 0 0 7 71
Optimal Taxation and Optimal Tax Systems 0 1 2 567 1 3 9 1,450
Optimal observability in a linear income tax 0 0 1 22 0 1 4 235
Optimal tax administration 4 8 32 214 8 24 93 637
Optimal tax systems with endogenous behavioral biases 0 0 0 19 0 2 2 51
Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax 0 2 3 52 0 3 5 281
Playing with Fire: Cigarettes, Taxes, and Competition from the Internet 0 0 0 108 0 1 4 463
Policy Watch: Death Watch for the Estate Tax? 0 0 0 88 0 0 0 391
Professional Opinions About Tax Policy: 1994 and 1934 0 0 0 4 0 0 0 28
Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives 0 0 5 95 1 2 10 224
Public disclosure of tax information: Compliance tool or social network? 0 0 1 5 1 2 13 33
Public tax-return disclosure 1 2 7 63 4 6 27 267
Putting Firms into Optimal Tax Theory 0 0 2 93 0 1 4 303
Randomness in tax enforcement 0 0 1 58 2 3 8 214
Rank Reversals and the Tax Elasticity of Capital Gain Realizations 0 0 0 0 0 0 1 8
Real Firms in Tax Systems 0 0 0 32 0 0 0 83
Rhetoric and Economics in the Estate Tax Debate 0 0 1 6 0 0 1 20
Saving and the Fear of Nuclear War 0 0 0 2 0 1 5 33
Stock Transactions Volume and the 1978 Capital Gains Tax Reduction 0 0 0 11 0 0 0 43
Tax Analysis with a Human Face: Closing the Gap between Theory and Practice: Invited Lecture 0 0 0 0 0 0 1 49
Tax Compliance and Enforcement 1 4 6 101 2 8 16 323
Tax From Any Angle: Reflections on Multi-Disciplinary Tax Research 0 0 0 15 0 0 0 44
Tax Implementation Issues in the Transition from a Planned Economy 0 0 0 0 0 1 2 59
Tax Knowledge and Tax Manipulation: A Unifying Model 1 1 3 3 3 5 21 21
Tax Reform Made Me Do It! 0 0 0 10 0 0 2 65
Tax competition with parasitic tax havens 3 5 23 461 9 18 67 1,271
Tax law changes, income-shifting and measured wage inequality: Evidence from India 0 1 1 53 1 2 4 405
Tax losses and ex-ante offshore transfer of intellectual property 1 1 2 6 2 3 10 19
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 0 84 0 0 1 229
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 2 42 0 0 7 151
Taxation and Big Brother: information, personalisation and privacy in 21st century tax policy 0 0 0 0 0 0 0 190
Taxation and the Financial Sector 0 0 0 46 1 1 2 130
Taxation and the Superrich 0 0 1 26 0 1 10 94
Taxes and the User Cost of Capital for Owner‐Occupied Housing 1 1 2 63 2 5 8 266
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 0 4 53 0 1 7 197
Taxes, tariffs, and the global corporation 0 0 0 22 0 0 2 188
Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts 1 1 1 11 1 1 7 57
Taxing Our Wealth 1 1 8 84 3 6 25 308
Taxing the rich (more) 0 0 4 4 0 1 17 17
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 19 0 0 1 159
Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota 3 7 37 692 13 26 110 1,880
Thanatology and Economics: The Behavioral Economics of Death 0 0 1 130 1 1 3 477
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 0 0 0 73 1 2 4 466
The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform 1 1 4 36 1 2 9 102
The Costs of Taxation and the Marginal Efficiency Cost of Funds 0 0 7 136 0 3 15 388
The Distribution of Income Tax Noncompliance 0 0 5 242 0 3 17 548
The Economic Effects of the Tax Reform Act of 1986 2 11 49 1,515 6 31 115 4,748
The Economics of Corporate Tax Selfishness 1 2 16 302 3 10 71 994
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 1 145 2 2 7 712
The Effect Of Taxes On Investment And Income Shifting To Puerto Rico 0 1 10 255 0 4 30 1,213
The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan 2 4 13 79 4 10 38 651
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 1 1 4 82 1 4 10 451
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply 0 0 0 14 1 2 2 196
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 0 1 6 495 1 7 27 1,683
The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems 1 2 8 45 3 5 14 113
The Income Tax Compliance Cost of Big Business 0 1 3 21 1 2 9 81
The NTJ Hall of Fame 0 0 0 0 0 0 0 15
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households 0 0 1 1 1 2 7 7
The Return To Tax Simplification: an Econometric Analysis 0 0 5 24 1 2 14 107
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 1 1 3 66 1 2 6 373
The Role of Misconceptions in Support for Regressive Tax Reform 0 0 4 68 0 2 12 195
The VAT at 100: A Retrospective Survey and Agenda for Future Research 1 4 4 19 3 8 19 45
The behavioral response to housing transfer taxes: Evidence from a notched change in D.C. policy 1 2 8 88 2 4 23 236
The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications 0 0 0 38 0 0 0 143
The economics of earnings manipulation and managerial compensation 0 0 0 22 0 0 0 220
The effect of tax simplification on individuals 0 0 2 26 0 0 2 226
The fatal toll of driving to drink: The effect of minimum legal drinking age evasion on traffic fatalities 0 1 1 80 0 3 4 362
The limitations of decentralized world redistribution: An optimal taxation approach 0 0 1 89 0 0 1 360
The optimal elasticity of taxable income 0 0 5 198 0 2 11 666
The optimal two-bracket linear income tax 0 0 2 175 0 1 6 582
The seesaw principle in international tax policy 0 1 1 55 1 3 6 500
Three Decades of Tax Analysis, 1992–2022 0 3 27 31 0 5 32 36
Three challenges for public finance 0 0 0 45 0 0 0 314
Toward a Consumption Tax, and Beyond 0 0 0 53 0 0 0 180
Understanding multidimensional tax systems 0 0 1 49 0 1 3 147
Welfare Dominance: An Application to Commodity Taxation 0 0 0 100 1 1 2 626
What Do Cross-Country Studies Teach about Government Involvement, Prosperity, and Economic Growth? 0 1 2 60 1 2 8 441
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement 1 5 26 397 2 13 73 1,292
What taxpayers, governments and tax economists do – and what they should do 0 0 5 5 1 1 11 11
Who Sells During a Crash? Evidence from Tax Return Data on Daily Sales of Stock 0 0 0 1 0 1 4 11
Why Is Elvis on Burkina Faso Postage Stamps? Cross‐Country Evidence on the Commercialization of State Sovereignty 0 0 0 1 0 0 0 5
Total Journal Articles 37 127 578 13,987 183 472 1,817 52,783


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 2 4 156
Tax Progressivity and Income Inequality 0 0 0 0 0 0 5 166
Tax Progressivity and Income Inequality 0 0 0 0 0 0 10 235
Tax Systems 0 0 0 0 1 9 24 495
Taxation in the Global Economy 0 0 0 0 2 6 12 335
Taxes in America: What Everyone Needs to Know 0 0 0 0 1 1 4 241
Taxes in America: What Everyone Needs to Know 0 0 0 0 2 2 6 129
Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 3 7 28 297
Taxing Ourselves, 4th Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 5 12 53 2,022
Total Books 0 0 0 0 15 39 146 4,076


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 2 2 97
An Empirical Examination of Municipal Financial Policy 0 0 0 13 0 0 1 67
Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys 0 1 1 42 0 1 1 147
Do We Collect Any Revenue from Taxing Capital Income? 0 0 1 33 0 0 2 107
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 1 4 75 1 2 12 220
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 0 1 2 45 1 3 10 197
Income Shifting in U.S. Multinational Corporations 0 0 1 64 2 3 5 249
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 1 3 29 0 1 4 87
Introduction to "American Economic Growth and Standards of Living before the Civil War" 0 0 0 2 1 1 1 59
Introduction to "Taxation in the Global Economy" 0 0 1 38 0 0 2 134
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 2 118 1 2 10 382
Tax Reform Made Me Do It! 0 0 0 35 0 0 0 136
Tax avoidance, evasion, and administration 4 15 63 1,891 32 87 339 8,378
Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence 0 1 4 62 0 1 9 194
Taxation and Inequality: A Time-Exposure Perspective 0 0 1 25 0 2 4 105
The Impact of U.S. Tax Reform on Canadian Stock Prices 0 0 0 5 0 0 0 51
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households 0 1 1 2 0 2 4 7
Total Chapters 4 21 84 2,503 38 107 406 10,617


Statistics updated 2025-03-03