Access Statistics for Joel Slemrod

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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 0 2 6 394
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 0 1 54 1 1 2 351
A General Model of the Behavioral Response to Taxation 1 1 1 445 1 1 2 1,236
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 1 1 2 1,196
A North-South Model of Taxation and Capital Flow 0 0 0 52 1 1 2 247
A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior 0 0 0 168 0 0 3 490
A characteristics approach to optimal taxation: line drawing and tax-driven product innovation 0 0 0 6 0 0 1 32
An Empirical Examination of Municipal Financial Policy 0 0 0 57 0 1 1 301
An Inverse-Ramsey Tax Rule 1 14 14 14 2 7 8 8
Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? 1 2 8 373 2 5 18 1,736
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 0 24 1 5 37 237
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 0 32 0 0 1 151
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 11 0 0 1 86
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 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 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 40 0 1 1 209
Check in the mail or more in the paycheck: does the effectiveness of fiscal stimulus depend on how it is delivered? 0 0 0 19 0 0 1 116
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 1 153
Consumer Response to Tax Rebates 0 1 1 283 0 3 7 1,765
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 2 158 0 1 4 567
Corporate Tax Disclosure 1 1 6 24 1 2 13 32
Corporate Tax Evasion with Agency Costs 0 0 2 233 0 3 9 823
Death Watch for the Estate Tax? 0 0 0 12 0 0 0 73
Denial of Death and Economic Behavior 0 0 0 151 2 3 8 677
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? 1 1 1 139 1 2 4 455
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data 0 1 1 38 0 3 4 439
Distributional Implications of Joint Tax Evasion 0 0 2 102 1 2 9 329
Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process 0 0 0 12 0 1 2 37
Do Taxes Matter? Lessons From the 1980s 0 0 0 94 0 0 0 355
Do Trust and Trustworthiness Pay Off? 0 0 0 150 0 0 1 559
Do We Now Collect Any Revenue From Taxing Capital Income? 0 0 0 153 0 0 1 431
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes 0 0 0 38 0 1 2 93
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes 0 0 0 58 0 2 3 189
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 0 51 0 1 6 230
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 1 285 1 3 13 1,181
Does Credit-card Information Reporting Improve Small-business Tax Compliance? 0 0 0 43 0 1 1 97
Does Growing Inequality Reduce Tax Progressivity? Should It? 0 1 1 258 0 2 4 924
Does credit-card information reporting improve small-business tax compliance? 1 1 1 37 1 2 2 42
Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity 0 0 1 153 2 3 9 757
Estimating Tax Noncompliance with Evidence from Unaudited 0 0 0 10 1 3 12 46
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 61 0 0 3 649
Free-Trade Taxation and Protectionist Taxation 0 0 0 241 0 1 3 1,685
Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment 0 0 0 73 0 0 1 190
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 0 143 0 0 3 1,130
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 0 0 1 30 0 1 4 163
Household response to the 2008 tax rebates: survey evidence and aggregate implications 0 0 1 33 0 0 3 155
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 1 4 24 0 1 10 54
How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 1 2 63 1 3 8 183
Income Shifting in U.S. Multinational Corporations 0 0 0 208 1 1 3 1,155
Income Shifting in U.S. Multinational Corporations 0 0 0 0 1 1 1 131
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 0 29 0 0 2 242
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 1 301 0 0 2 1,352
Issues in Colombian Tax Administration 0 0 0 5 0 0 3 41
Missing Miles: Evasion Responses to Car Taxes 0 0 1 26 0 0 9 67
Missing Miles: Evasion Responses to Car Taxes 0 0 1 3 0 0 4 25
Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate 1 1 4 35 1 2 7 51
Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics 0 0 0 173 1 1 1 441
On Choosing a Flat-Rate Income Tax Schedule 0 0 0 133 0 0 0 1,123
Optimal Dual-Regime Business Tax Systems 11 11 11 11 31 31 31 31
Optimal Tax Administration 0 2 6 147 0 3 16 221
Optimal Tax Administration 0 0 0 158 0 0 2 238
Optimal Taxation and Optimal Tax Systems 0 0 1 861 0 1 11 2,124
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 1 2 6 90
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 45 0 1 3 97
Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax 0 0 0 82 0 0 3 372
Playing With Fire: Cigarettes, Taxes and Competition From the Internet 0 1 1 75 0 2 4 334
Playing with Fire: Cigarettes, Taxes and Competition from the Internet 0 0 0 43 0 1 1 216
Post-War Capital Accumulation and the Threat of Nuclear War 0 0 0 31 0 2 3 397
Public Tax-Return Disclosure 0 0 0 91 0 2 4 165
Public disclosure of tax information. Compliance tool or social network? 1 1 1 36 1 2 6 50
Randomness in Tax Enforcement 0 0 1 94 0 0 1 267
Rethinking the Estate and Gift Tax: Overview 0 0 0 266 0 0 1 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 4 11 1,452 3 16 95 4,079
Tax Competition With Parasitic Tax Havens 0 1 2 460 0 1 5 1,265
Tax Compliance and Enforcement 1 1 6 178 1 5 21 380
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 0 246 0 0 0 677
Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach 0 0 0 32 0 1 1 174
Tax ImplementationIssues in the Transition from a Planned Economy 0 0 0 1 1 1 2 258
Tax Knowledge and Tax Manipulation: A Unifying Model 1 1 1 25 1 2 7 66
Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India 0 0 0 110 0 1 2 910
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 0 15 0 1 5 31
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 0 15 0 0 0 9
Tax Reform Made Me Do It! 1 1 1 34 1 3 3 96
Tax administration and tax systems 0 0 0 184 0 1 6 318
Tax sensitivity of foreign direct investment: an empirical assessment 0 0 0 202 0 0 2 830
Taxation and Inequality: A Time-Exposure Perspective 0 0 0 75 0 1 3 367
Taxation and the Superrich 0 1 1 67 1 2 7 156
Taxation and the Superrich 0 0 1 77 1 1 4 128
Taxation and the Superrich 0 0 0 55 0 0 3 76
Taxation and the superrich 0 0 1 24 0 0 3 46
Taxes and the User Cost of Capital for Owner-Occupied Housing 0 0 0 324 1 1 2 955
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 0 1 105 0 1 8 503
Taxes on the internet. Deterrence effects of public disclosure 0 0 1 119 0 1 6 314
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 0 0 3 134
Taxing Our Wealth 0 0 0 51 0 0 0 98
Taxing Our Wealth 1 1 1 10 1 1 2 45
Taxing Our Wealth 0 0 1 29 0 2 4 69
Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts 1 1 2 28 1 1 2 45
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 31 0 0 3 117
Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota 0 1 5 203 1 5 19 531
Taxpayer search for information: implications for rational attention 0 0 0 0 1 1 3 37
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 0 1 1 59 0 2 2 292
The Compliance Cost of the U.S. Individual Income Tax System 0 0 1 246 1 1 5 855
The Costs of Taxation and the Marginal Cost of Funds 0 1 1 64 0 1 2 683
The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota 0 1 1 391 0 3 5 1,445
The Economics of Corporate Tax Selfishness 0 0 1 310 0 1 9 966
The Economics of Earnings Manipulation and Managerial Compensation 0 0 0 106 0 0 0 381
The Economics of Taxing the Rich 0 0 0 518 1 1 2 2,419
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 338 0 0 0 1,128
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 254 0 0 1 1,133
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 1 1 4 263
The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base 0 0 0 110 0 0 3 306
The Effect of Taxes on Investment and Income Shifting to Puerto Rico 0 0 0 239 0 0 1 2,687
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 0 0 1 125 0 1 4 619
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 0 0 3 543 0 0 8 1,718
The Impact of Tax Reform on Households 0 0 0 41 1 1 1 219
The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors 1 1 4 228 1 3 13 1,260
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 3 460
The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence 0 0 1 135 0 1 4 947
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households 0 0 0 21 1 1 2 32
The Optimal Elasticity of Taxable Income 0 0 0 270 0 0 2 879
The Optimal Size of a Tax Collection Agency 0 0 2 211 0 0 5 798
The Optimal Two-Bracket Linear Income Tax 0 0 0 138 1 1 1 1,277
The Return to Tax Simplification: An Econometric Analysis 0 0 1 103 0 0 3 297
The Seesaw Principle in International Tax Policy 0 0 0 132 0 1 1 957
The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers 0 0 1 142 0 1 3 659
The use of panel data in the analysis of the behavioral response to taxation 1 1 1 20 2 3 3 62
Trust and Trustworthiness in an Economy with Heterogeneous Individuals 0 0 0 101 0 0 1 270
Trust in Public Finance 0 1 1 244 2 3 9 845
Welfare Dominance: An Application to Commodity Taxation 0 0 1 117 0 1 2 378
Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock 1 1 1 31 2 2 4 99
Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns 0 1 2 13 0 1 3 24
Why World Redistribution Fails 0 0 0 109 0 1 3 455
Total Working Papers 27 61 141 18,426 84 202 694 74,036

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 0 0 1 38
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 1 1 2 19 1 1 2 199
A General Model of the Behavioral Response to Taxation 0 1 5 169 4 8 21 567
A North-South Model of Taxation and Capital Flows 0 0 0 0 0 0 2 101
An Empirical Test for Tax Evasion 1 3 7 456 3 8 18 1,142
Analyzing the standard deduction as a presumptive tax 0 0 0 33 1 1 4 275
April 15 Syndrome 0 0 0 0 0 0 1 237
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions 0 0 0 46 1 1 1 295
Are capital gains the Achilles’ heel of taxing the rich? 2 4 13 17 3 6 29 39
Are corporate tax rates, or countries, converging? 0 0 0 745 1 1 5 1,618
Behavioral Public Finance: Tax Design As Price Presentation 0 0 1 119 0 0 1 420
Car notches: Strategic automaker responses to fuel economy policy 0 0 3 71 2 2 11 327
Caveats to the Research Use of Tax-Return Administrative Data 0 0 6 59 3 3 13 118
Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time 0 0 1 53 1 1 4 363
Cheating Ourselves: The Economics of Tax Evasion 0 2 5 155 1 10 26 1,523
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? 0 0 1 43 1 3 9 325
Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition 0 0 0 36 1 1 2 99
Consumer Response to Tax Rebates 1 3 6 218 1 5 14 955
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 3 178 2 2 24 770
Corporate tax evasion with agency costs 0 0 1 392 1 4 20 1,325
Deconstructing the Income Tax 0 0 1 62 0 0 2 203
Denial of Death and Economic Behavior 0 0 1 93 1 2 3 637
Did Steve Forbes scare the US municipal bond market? 0 0 0 38 1 1 2 249
Did the 2008 Tax Rebates Stimulate Spending? 1 1 6 179 3 5 18 799
Did the Tax Reform Act of 1986 Simplify Tax Matters? 0 0 0 45 2 2 2 268
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data 0 1 1 26 1 2 4 221
Distinguishing the role of authority “in” and authority “to” 0 0 0 35 1 2 4 169
Distributional Implications of Joint Tax Evasion 0 0 0 8 2 3 9 61
Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota 0 1 4 200 1 4 20 514
Do Taxes Matter for Foreign Direct Investment? 0 0 0 1 0 0 2 904
Do Taxes Matter? Lessons from the 1980's 0 0 0 138 2 2 8 524
Do Trust and Trustworthiness Pay Off? 0 0 0 22 0 0 1 196
Do we now collect any revenue from taxing capital income? 0 0 0 98 0 0 4 367
Does Evasion Invalidate the Welfare Sufficiency of the ETI? 0 0 1 4 0 0 3 15
Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance 1 3 39 214 4 8 57 421
Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes 0 1 1 38 1 5 14 203
Does credit-card information reporting improve small-business tax compliance? 0 0 1 76 4 10 21 314
Does giving tax debtors a break improve compliance and income? Evidence from quasi‐random assignment of IRS Revenue Officers 2 2 3 3 2 2 6 6
Down-Payment Constraints: Tax Policy Effects in a Growing Economy With Rental and Owner-Occupied Housing 0 0 0 20 0 0 0 51
Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity 1 2 9 175 2 3 24 902
Editor's Choice Insights from a Tax-systems Perspective 0 1 2 12 1 3 5 46
Estimating tax noncompliance with evidence from unaudited tax returns 0 0 0 104 0 0 7 390
Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy 0 0 5 190 2 5 23 548
Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934 0 0 0 14 2 3 3 55
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 0 46 2 2 6 184
Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled 0 0 0 95 0 1 5 338
Free trade taxation and protectionist taxation 0 0 2 34 1 1 6 182
Gender tax difference in the U.S. income tax 3 8 16 18 91 221 457 462
Genes as Tags: The Tax Implications of Widely Available Genetic Information 0 0 0 10 1 1 1 47
Gifts to government 1 1 3 7 2 3 6 17
Group Equity and Implicit Discrimination in Tax Systems 0 1 4 32 1 3 7 52
Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms 1 1 1 19 3 3 9 97
Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan 0 0 0 52 0 0 3 235
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 2 9 23 0 4 22 81
Incentive effects of the IRS’ passport certification and revocation process 0 0 0 4 0 0 7 23
Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 1 4 16 314 1 10 27 692
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 0 10 0 0 3 43
Introduction to the special issue on The Role of Firms in Tax Systems 0 0 0 57 0 0 0 161
Is This Tax Reform, or Just Confusion? 0 0 0 27 1 2 4 130
Lessons for Tax Policy in the Great Recession 0 0 0 26 1 1 2 94
Life and Death Questions About the Estate and Gift Tax 0 0 0 9 0 1 1 27
Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation 0 1 3 31 1 2 8 90
Methodological Issues in Measuring and Interpreting Taxable Income Elasticities 1 1 3 27 2 2 6 90
Missing miles: Evasion responses to car taxes 0 0 1 16 3 3 9 73
Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics 0 0 1 69 0 2 9 230
On Voluntary Compliance, Voluntary Taxes, and Social Capital 1 1 3 22 3 3 8 75
Optimal Taxation and Optimal Tax Systems 0 0 2 567 1 9 16 1,461
Optimal observability in a linear income tax 0 1 1 23 2 3 6 238
Optimal tax administration 0 3 25 218 6 18 81 659
Optimal tax systems with endogenous behavioral biases 0 0 0 19 0 1 3 52
Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax 0 0 2 52 2 2 11 289
Playing with Fire: Cigarettes, Taxes, and Competition from the Internet 0 0 0 108 0 1 6 466
Policy Watch: Death Watch for the Estate Tax? 0 0 0 88 1 1 1 392
Professional Opinions About Tax Policy: 1994 and 1934 0 0 0 4 2 3 3 31
Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives 0 1 5 97 0 2 9 227
Public disclosure of tax information: Compliance tool or social network? 0 1 1 6 2 4 7 37
Public tax-return disclosure 1 1 6 65 2 4 19 273
Putting Firms into Optimal Tax Theory 1 1 2 94 1 1 3 304
Randomness in tax enforcement 0 0 1 59 1 1 9 216
Rank Reversals and the Tax Elasticity of Capital Gain Realizations 0 0 0 0 1 1 1 9
Real Firms in Tax Systems 0 0 0 32 0 0 1 84
Rhetoric and Economics in the Estate Tax Debate 0 0 0 6 1 1 1 21
Saving and the Fear of Nuclear War 0 0 0 2 0 0 2 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 0 1 8 103 2 6 19 330
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 1 4 61
Tax Knowledge and Tax Manipulation: A Unifying Model 1 2 6 6 1 3 20 25
Tax Privacy 0 0 2 2 1 5 9 9
Tax Reform Made Me Do It! 0 0 0 10 0 0 2 66
Tax competition with parasitic tax havens 2 3 16 465 3 5 48 1,281
Tax law changes, income-shifting and measured wage inequality: Evidence from India 0 0 1 53 1 3 6 408
Tax losses and ex-ante offshore transfer of intellectual property 0 0 2 6 1 3 10 22
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 1 42 1 1 5 153
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 0 84 0 0 1 229
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 0 0 1 130
Taxation and the Superrich 0 0 2 27 1 2 9 99
Taxes and the User Cost of Capital for Owner‐Occupied Housing 0 0 2 63 2 3 10 270
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 0 2 53 2 4 9 201
Taxes, tariffs, and the global corporation 0 0 0 22 1 1 2 189
Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts 0 0 1 11 0 3 6 60
Taxing Our Wealth 0 1 9 87 1 6 27 318
Taxing the rich (more) 0 0 2 5 1 3 15 23
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 19 1 2 4 162
Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota 3 12 29 707 8 31 97 1,917
Thanatology and Economics: The Behavioral Economics of Death 0 0 2 131 2 2 6 480
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 0 0 1 74 1 1 4 468
The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform 0 0 2 36 0 1 8 104
The Costs of Taxation and the Marginal Efficiency Cost of Funds 0 3 7 140 0 3 15 394
The Distribution of Income Tax Noncompliance 0 0 2 242 0 0 12 549
The Economic Effects of the Tax Reform Act of 1986 4 13 41 1,537 5 25 102 4,795
The Economics of Corporate Tax Selfishness 2 3 11 305 5 9 49 1,006
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 1 3 148 0 4 12 719
The Effect Of Taxes On Investment And Income Shifting To Puerto Rico 0 0 5 256 1 5 18 1,221
The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan 1 2 13 82 6 14 38 671
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 0 0 2 82 2 3 11 455
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply 0 0 0 14 2 2 5 199
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 1 1 3 496 5 13 35 1,701
The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems 1 1 7 47 1 1 14 116
The Income Tax Compliance Cost of Big Business 0 0 3 21 0 1 8 83
The NTJ Hall of Fame 0 0 0 0 0 1 1 16
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households 0 0 2 2 0 0 8 9
The Return To Tax Simplification: an Econometric Analysis 0 0 1 24 2 4 10 112
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 2 66 1 1 4 374
The Role of Misconceptions in Support for Regressive Tax Reform 0 1 2 69 0 3 10 199
The VAT at 100: A Retrospective Survey and Agenda for Future Research 0 1 5 20 1 6 19 51
The behavioral response to housing transfer taxes: Evidence from a notched change in D.C. policy 0 4 12 95 1 10 27 250
The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications 0 0 0 38 1 2 3 146
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 1 26 0 0 1 226
The fatal toll of driving to drink: The effect of minimum legal drinking age evasion on traffic fatalities 0 0 1 80 1 1 6 364
The limitations of decentralized world redistribution: An optimal taxation approach 0 0 0 89 1 1 1 361
The optimal elasticity of taxable income 0 0 3 199 0 0 7 667
The optimal two-bracket linear income tax 0 0 1 175 0 0 2 582
The seesaw principle in international tax policy 0 0 1 55 0 0 5 500
Three Decades of Tax Analysis, 1992–2022 0 2 10 33 0 4 16 40
Three challenges for public finance 0 0 0 45 0 0 0 314
Toward a Consumption Tax, and Beyond 0 0 0 53 1 1 1 181
Understanding multidimensional tax systems 1 1 1 50 1 1 2 148
Welfare Dominance: An Application to Commodity Taxation 0 0 0 100 1 1 2 627
What Do Cross-Country Studies Teach about Government Involvement, Prosperity, and Economic Growth? 0 0 1 60 2 4 9 446
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement 1 5 17 404 5 16 53 1,312
What taxpayers, governments and tax economists do – and what they should do 0 0 1 5 2 2 6 13
Who Sells During a Crash? Evidence from Tax Return Data on Daily Sales of Stock 0 0 1 2 0 1 5 13
Why Is Elvis on Burkina Faso Postage Stamps? Cross‐Country Evidence on the Commercialization of State Sovereignty 0 0 0 1 1 1 2 7
Total Journal Articles 37 111 482 14,198 272 662 2,079 53,920

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 1 4 157
Tax Progressivity and Income Inequality 0 0 0 0 0 1 10 237
Tax Progressivity and Income Inequality 0 0 0 0 0 0 4 166
Tax Systems 0 0 0 0 1 5 25 503
Taxation in the Global Economy 0 0 0 0 1 2 9 337
Taxes in America: What Everyone Needs to Know 0 0 0 0 1 1 5 242
Taxes in America: What Everyone Needs to Know 0 0 0 0 0 1 6 130
Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 2 6 31 306
Taxing Ourselves, 4th Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 5 7 48 2,039
Total Books 0 0 0 0 10 24 142 4,117

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 2 97
An Empirical Examination of Municipal Financial Policy 0 0 0 13 0 0 0 67
Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys 0 0 1 42 1 1 2 148
Do We Collect Any Revenue from Taxing Capital Income? 0 0 1 33 0 0 2 108
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 2 75 1 1 7 222
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 0 0 2 45 1 2 11 200
Income Shifting in U.S. Multinational Corporations 0 0 0 64 1 1 7 253
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 1 29 0 0 3 88
Introduction to "American Economic Growth and Standards of Living before the Civil War" 0 0 0 2 0 0 1 59
Introduction to "Taxation in the Global Economy" 0 0 0 38 0 0 0 134
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 1 118 0 1 4 383
Tax Reform Made Me Do It! 0 0 0 35 0 0 1 137
Tax avoidance, evasion, and administration 4 13 60 1,914 32 103 339 8,535
Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence 0 1 4 63 0 1 5 196
Taxation and Inequality: A Time-Exposure Perspective 0 0 1 25 0 1 6 107
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 2 3 0 4 7 11
Total Chapters 4 15 75 2,528 36 115 397 10,796

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