Access Statistics for Joel Slemrod

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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 1 6 394
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 0 1 54 2 3 4 353
A General Model of the Behavioral Response to Taxation 0 1 1 445 1 2 3 1,237
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 1 2 1,196
A North-South Model of Taxation and Capital Flow 0 0 0 52 1 2 3 248
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 0 2 14 14 1 4 9 9
Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? 0 1 8 373 0 3 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 5 10 29 242
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 89 0 0 0 776
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 11 1 1 2 87
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 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 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 2 2 3 116
Check in the mail or more in the paycheck: does the effectiveness of fiscal stimulus depend on how it is delivered? 1 1 1 14 1 1 2 154
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 2 117
Consumer Response to Tax Rebates 0 0 1 283 1 1 8 1,766
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 1 158 0 0 3 567
Corporate Tax Disclosure 0 1 5 24 0 2 9 32
Corporate Tax Evasion with Agency Costs 0 0 0 233 1 1 8 824
Death Watch for the Estate Tax? 0 0 0 12 1 1 1 74
Denial of Death and Economic Behavior 0 0 0 151 0 3 8 677
Did Steve Forbes Scare the Municipal Bond Market? 0 0 0 112 1 1 1 1,020
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 1 1 139 0 1 3 455
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data 0 0 1 38 1 2 5 440
Distributional Implications of Joint Tax Evasion 0 0 2 102 1 2 10 330
Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process 0 0 0 12 0 0 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 1 2 4 190
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 1 285 1 3 14 1,182
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 0 51 0 0 6 230
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 0 1 258 1 1 5 925
Does credit-card information reporting improve small-business tax compliance? 0 1 1 37 0 2 2 42
Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity 0 0 1 153 3 6 12 760
Estimating Tax Noncompliance with Evidence from Unaudited 0 0 0 10 1 3 13 47
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 61 1 1 4 650
Free-Trade Taxation and Protectionist Taxation 0 0 0 241 0 1 2 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 2 3 6 165
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 1 1 5 25 2 2 10 56
How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 0 2 63 0 2 8 183
Income Shifting in U.S. Multinational Corporations 0 0 0 0 0 1 1 131
Income Shifting in U.S. Multinational Corporations 0 0 0 208 0 1 3 1,155
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 2 41
Missing Miles: Evasion Responses to Car Taxes 0 0 1 3 0 0 4 25
Missing Miles: Evasion Responses to Car Taxes 0 0 1 26 0 0 9 67
Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate 0 1 4 35 0 2 7 51
Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics 0 0 0 173 0 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 9 20 20 20 4 35 35 35
Optimal Tax Administration 1 1 7 148 1 2 16 222
Optimal Tax Administration 0 0 0 158 1 1 3 239
Optimal Taxation and Optimal Tax Systems 2 2 3 863 3 3 12 2,127
Optimal observability in a linear income tax 0 0 0 119 1 1 1 217
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 29 0 2 6 90
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 45 0 0 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 1 2 5 335
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 1 1 4 398
Public Tax-Return Disclosure 0 0 0 91 0 1 4 165
Public disclosure of tax information. Compliance tool or social network? 0 1 1 36 1 3 6 51
Randomness in Tax Enforcement 0 0 1 94 0 0 1 267
Rethinking the Estate and Gift Tax: Overview 0 0 0 266 1 1 1 1,234
TAX EFFECTS OF FOREIGN DIRECT INVESTMENT IN THE U.S.: EVIDENCE FROM A CROSS-COUNTRY COMPARISON 0 0 0 1 0 0 0 201
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 2 10 1,452 4 15 93 4,083
Tax Competition With Parasitic Tax Havens 0 0 2 460 0 0 5 1,265
Tax Compliance and Enforcement 1 2 7 179 3 6 23 383
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 0 246 1 1 1 678
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 0 1 2 258
Tax Knowledge and Tax Manipulation: A Unifying Model 0 1 1 25 1 3 5 67
Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India 0 0 0 110 1 1 2 911
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 0 1 4 31
Tax Reform Made Me Do It! 0 1 1 34 0 1 3 96
Tax administration and tax systems 0 0 0 184 0 0 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 0 3 367
Taxation and the Superrich 0 0 1 67 0 1 7 156
Taxation and the Superrich 0 0 1 77 1 2 5 129
Taxation and the Superrich 0 0 0 55 0 0 2 76
Taxation and the superrich 0 0 0 24 0 0 2 46
Taxes and the User Cost of Capital for Owner-Occupied Housing 0 0 0 324 0 1 2 955
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 0 0 105 0 1 5 503
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 0 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 2 134
Taxing Our Wealth 0 0 0 51 1 1 1 99
Taxing Our Wealth 0 1 1 10 0 1 2 45
Taxing Our Wealth 0 0 0 29 0 1 3 69
Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts 0 1 2 28 0 1 2 45
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 31 1 1 4 118
Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota 0 0 5 203 1 3 19 532
Taxpayer search for information: implications for rational attention 0 0 0 0 0 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 2 6 856
The Costs of Taxation and the Marginal Cost of Funds 0 1 1 64 1 2 3 684
The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota 0 0 1 391 0 0 5 1,445
The Economics of Corporate Tax Selfishness 0 0 1 310 0 0 8 966
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 0 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 1 1 2 1,134
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 1 3 263
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 1 1 9 1,719
The Impact of Tax Reform on Households 0 0 0 41 1 2 2 220
The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors 0 1 4 228 1 4 14 1,261
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 4 461
The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence 0 0 1 135 2 2 6 949
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households 0 0 0 21 0 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 1 211 0 0 4 798
The Optimal Two-Bracket Linear Income Tax 0 0 0 138 0 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 1 2 2 958
The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers 0 0 1 142 1 2 4 660
The use of panel data in the analysis of the behavioral response to taxation 0 1 1 20 0 3 3 62
Trust and Trustworthiness in an Economy with Heterogeneous Individuals 0 0 0 101 0 0 1 270
Trust in Public Finance 1 2 2 245 1 4 10 846
Welfare Dominance: An Application to Commodity Taxation 0 0 1 117 0 0 2 378
Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock 0 1 1 31 1 3 5 100
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 0 3 455
Total Working Papers 16 51 148 18,442 74 214 713 74,110

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 0 1 2 19 0 1 2 199
A General Model of the Behavioral Response to Taxation 0 0 5 169 2 7 23 569
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 8 457 1 6 18 1,143
Analyzing the standard deduction as a presumptive tax 0 0 0 33 1 2 4 276
April 15 Syndrome 0 0 0 0 1 1 2 238
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions 0 0 0 46 1 2 2 296
Are capital gains the Achilles’ heel of taxing the rich? 0 4 12 17 1 7 29 40
Are corporate tax rates, or countries, converging? 0 0 0 745 0 1 4 1,618
Behavioral Public Finance: Tax Design As Price Presentation 0 0 0 119 0 0 0 420
Car notches: Strategic automaker responses to fuel economy policy 0 0 3 71 1 3 12 328
Caveats to the Research Use of Tax-Return Administrative Data 1 1 7 60 1 4 14 119
Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time 0 0 1 53 0 1 4 363
Cheating Ourselves: The Economics of Tax Evasion 1 1 5 156 2 5 27 1,525
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 0 2 8 325
Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition 0 0 0 36 1 2 3 100
Consumer Response to Tax Rebates 0 2 6 218 2 5 16 957
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 2 178 1 3 22 771
Corporate tax evasion with agency costs 1 1 1 393 3 6 21 1,328
Deconstructing the Income Tax 0 0 1 62 0 0 2 203
Denial of Death and Economic Behavior 0 0 1 93 0 2 3 637
Did Steve Forbes scare the US municipal bond market? 0 0 0 38 0 1 2 249
Did the 2008 Tax Rebates Stimulate Spending? 0 1 6 179 0 4 16 799
Did the Tax Reform Act of 1986 Simplify Tax Matters? 0 0 0 45 0 2 2 268
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data 0 0 1 26 1 2 5 222
Distinguishing the role of authority “in” and authority “to” 0 0 0 35 0 2 3 169
Distributional Implications of Joint Tax Evasion 0 0 0 8 0 2 9 61
Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota 1 1 5 201 1 3 20 515
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 0 2 7 524
Do Trust and Trustworthiness Pay Off? 0 0 0 22 1 1 2 197
Do we now collect any revenue from taxing capital income? 0 0 0 98 0 0 3 367
Does Evasion Invalidate the Welfare Sufficiency of the ETI? 0 0 1 4 1 1 3 16
Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance 0 2 28 214 0 5 46 421
Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes 0 1 1 38 0 4 11 203
Does credit-card information reporting improve small-business tax compliance? 0 0 1 76 2 8 20 316
Does giving tax debtors a break improve compliance and income? Evidence from quasi‐random assignment of IRS Revenue Officers 0 2 3 3 0 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 0 1 9 175 2 4 26 904
Editor's Choice Insights from a Tax-systems Perspective 0 1 2 12 0 3 4 46
Estimating tax noncompliance with evidence from unaudited tax returns 0 0 0 104 0 0 6 390
Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy 1 1 5 191 3 6 24 551
Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934 0 0 0 14 0 3 3 55
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 0 1 1 2 358
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 0 46 2 4 8 186
Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled 0 0 0 95 0 0 4 338
Free trade taxation and protectionist taxation 0 0 1 34 0 1 5 182
Gender tax difference in the U.S. income tax 0 5 16 18 71 238 526 533
Genes as Tags: The Tax Implications of Widely Available Genetic Information 0 0 0 10 0 1 1 47
Gifts to government 0 1 3 7 0 2 6 17
Group Equity and Implicit Discrimination in Tax Systems 0 0 4 32 0 1 7 52
Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms 0 1 1 19 0 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 1 2 9 24 1 4 21 82
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 2 4 15 316 4 10 28 696
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 0 2 4 130
Lessons for Tax Policy in the Great Recession 0 0 0 26 1 2 3 95
Life and Death Questions About the Estate and Gift Tax 0 0 0 9 0 0 1 27
Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation 0 0 3 31 0 1 8 90
Methodological Issues in Measuring and Interpreting Taxable Income Elasticities 1 2 4 28 1 3 7 91
Missing miles: Evasion responses to car taxes 0 0 1 16 0 3 9 73
Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics 0 0 1 69 0 0 7 230
On Voluntary Compliance, Voluntary Taxes, and Social Capital 0 1 3 22 0 3 8 75
Optimal Taxation and Optimal Tax Systems 0 0 1 567 1 6 16 1,462
Optimal observability in a linear income tax 0 0 1 23 0 2 6 238
Optimal tax administration 1 3 26 219 4 16 79 663
Optimal tax systems with endogenous behavioral biases 0 0 0 19 0 0 3 52
Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax 0 0 2 52 0 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 0 1 1 392
Professional Opinions About Tax Policy: 1994 and 1934 0 0 0 4 0 3 3 31
Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives 0 0 3 97 0 1 7 227
Public disclosure of tax information: Compliance tool or social network? 1 2 2 7 1 5 8 38
Public tax-return disclosure 0 1 6 65 0 2 19 273
Putting Firms into Optimal Tax Theory 0 1 2 94 0 1 3 304
Randomness in tax enforcement 0 0 1 59 0 1 7 216
Rank Reversals and the Tax Elasticity of Capital Gain Realizations 0 0 0 0 0 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 0 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 2 2 2 45
Tax Analysis with a Human Face: Closing the Gap between Theory and Practice: Invited Lecture 0 0 0 0 0 0 0 49
Tax Compliance and Enforcement 1 1 9 104 1 5 19 331
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 0 4 61
Tax Knowledge and Tax Manipulation: A Unifying Model 1 3 6 7 1 3 13 26
Tax Privacy 1 1 3 3 1 3 10 10
Tax Reform Made Me Do It! 0 0 0 10 1 1 3 67
Tax competition with parasitic tax havens 1 3 16 466 1 4 48 1,282
Tax law changes, income-shifting and measured wage inequality: Evidence from India 0 0 1 53 1 2 6 409
Tax losses and ex-ante offshore transfer of intellectual property 0 0 1 6 1 4 10 23
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 0 42 0 1 4 153
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 1 27 3 5 10 102
Taxes and the User Cost of Capital for Owner‐Occupied Housing 0 0 2 63 2 5 12 272
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 0 1 53 1 4 9 202
Taxes, tariffs, and the global corporation 0 0 0 22 0 1 2 189
Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts 0 0 1 11 0 2 6 60
Taxing Our Wealth 0 1 9 87 2 6 28 320
Taxing the rich (more) 0 0 1 5 1 3 13 24
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 19 1 3 5 163
Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota 0 6 27 707 0 16 90 1,917
Thanatology and Economics: The Behavioral Economics of Death 0 0 2 131 0 2 6 480
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 1 1 2 75 1 2 5 469
The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform 0 0 2 36 0 0 8 104
The Costs of Taxation and the Marginal Efficiency Cost of Funds 0 1 7 140 3 4 17 397
The Distribution of Income Tax Noncompliance 0 0 2 242 0 0 11 549
The Economic Effects of the Tax Reform Act of 1986 2 8 43 1,539 2 12 99 4,797
The Economics of Corporate Tax Selfishness 0 3 9 305 3 9 47 1,009
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 1 3 148 1 3 12 720
The Effect Of Taxes On Investment And Income Shifting To Puerto Rico 0 0 5 256 1 3 19 1,222
The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan 0 2 12 82 1 11 37 672
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 0 0 2 82 0 2 11 455
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply 0 0 0 14 3 5 8 202
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 0 1 3 496 4 13 37 1,705
The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems 0 1 6 47 0 1 12 116
The Income Tax Compliance Cost of Big Business 0 0 3 21 1 1 8 84
The NTJ Hall of Fame 0 0 0 0 0 0 1 16
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households 0 0 1 2 1 1 8 10
The Return To Tax Simplification: an Econometric Analysis 0 0 1 24 0 3 10 112
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 1 66 0 1 3 374
The Role of Misconceptions in Support for Regressive Tax Reform 0 0 2 69 0 1 9 199
The VAT at 100: A Retrospective Survey and Agenda for Future Research 0 0 5 20 1 4 18 52
The behavioral response to housing transfer taxes: Evidence from a notched change in D.C. policy 0 2 11 95 4 11 28 254
The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications 0 0 0 38 0 1 3 146
The economics of earnings manipulation and managerial compensation 0 0 0 22 1 1 1 221
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 0 1 6 364
The limitations of decentralized world redistribution: An optimal taxation approach 0 0 0 89 0 1 1 361
The optimal elasticity of taxable income 0 0 3 199 1 1 8 668
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 1 1 6 501
Three Decades of Tax Analysis, 1992–2022 0 1 9 33 0 2 15 40
Three challenges for public finance 0 0 0 45 0 0 0 314
Toward a Consumption Tax, and Beyond 0 0 0 53 0 1 1 181
Understanding multidimensional tax systems 0 1 1 50 0 1 2 148
Welfare Dominance: An Application to Commodity Taxation 0 0 0 100 0 1 2 627
What Do Cross-Country Studies Teach about Government Involvement, Prosperity, and Economic Growth? 0 0 1 60 0 3 8 446
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement 1 5 17 405 3 11 51 1,315
What taxpayers, governments and tax economists do – and what they should do 0 0 1 5 1 3 7 14
Who Sells During a Crash? Evidence from Tax Return Data on Daily Sales of Stock 0 0 1 2 1 1 6 14
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns 0 0 0 0 0 0 0 0
Why Is Elvis on Burkina Faso Postage Stamps? Cross‐Country Evidence on the Commercialization of State Sovereignty 0 0 0 1 0 1 2 7
Total Journal Articles 20 88 459 14,218 169 626 2,123 54,089

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 0 4 157
Tax Progressivity and Income Inequality 0 0 0 0 0 0 1 166
Tax Progressivity and Income Inequality 0 0 0 0 0 0 8 237
Tax Systems 0 0 0 0 2 5 26 505
Taxation in the Global Economy 0 0 0 0 0 2 9 337
Taxes in America: What Everyone Needs to Know 0 0 0 0 0 1 4 242
Taxes in America: What Everyone Needs to Know 0 0 0 0 0 0 5 130
Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 0 3 28 306
Taxing Ourselves, 4th Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 1 7 41 2,040
Total Books 0 0 0 0 3 18 126 4,120

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 0 1 2 148
Do We Collect Any Revenue from Taxing Capital Income? 0 0 1 33 1 1 3 109
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 2 75 0 1 7 222
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 0 0 1 45 0 2 10 200
Income Shifting in U.S. Multinational Corporations 0 0 0 64 2 3 9 255
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 1 1 5 384
Tax Reform Made Me Do It! 0 0 0 35 1 1 2 138
Tax avoidance, evasion, and administration 0 8 56 1,914 11 83 333 8,546
Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence 0 0 4 63 0 0 5 196
Taxation and Inequality: A Time-Exposure Perspective 0 0 1 25 0 1 5 107
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 1 6 11
Total Chapters 0 9 70 2,528 16 95 393 10,812

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Questions or comments? Please see our explanation of how the statistics are collected or e-mail

Statistics updated 2025-09-05