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 1 4 4 367
A General Equilibrium Model of Taxation with Endogenous Financial Behavior 0 0 0 82 1 4 8 398
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 0 1 54 2 4 8 357
A General Model of the Behavioral Response to Taxation 0 0 1 445 3 3 5 1,240
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 3 3 4 1,199
A North-South Model of Taxation and Capital Flow 0 0 0 52 0 0 3 248
A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior 0 0 0 168 0 0 2 490
A characteristics approach to optimal taxation: line drawing and tax-driven product innovation 0 0 0 6 1 3 4 35
An Empirical Examination of Municipal Financial Policy 0 0 0 57 0 2 3 303
An Inverse-Ramsey Tax Rule 0 1 15 15 0 1 10 10
An Inverse-Ramsey Tax Rule 12 12 12 12 5 5 5 5
Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? 0 1 4 374 2 6 13 1,742
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 1 1 31 2 5 5 81
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration 0 1 1 25 4 12 35 254
Car Notches: Strategic Automaker Responses to Fuel Economy Policy 0 0 0 32 4 5 5 156
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 89 3 3 3 779
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 11 2 2 3 89
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 1 2 3 211
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 1 1 99
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 2 4 6 120
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 2 4 6 121
Check in the mail or more in the paycheck: does the effectiveness of fiscal stimulus depend on how it is delivered? 0 0 1 14 0 0 1 154
Consumer Response to Tax Rebates 1 1 2 284 3 5 10 1,771
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 0 158 4 6 8 573
Corporate Tax Disclosure 0 0 5 24 2 2 9 34
Corporate Tax Evasion with Agency Costs 0 0 0 233 4 7 14 831
Death Watch for the Estate Tax? 0 0 0 12 0 0 1 74
Denial of Death and Economic Behavior 0 0 0 151 0 2 9 679
Did Steve Forbes Scare the Municipal Bond Market? 0 0 0 112 2 2 3 1,022
Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys 0 0 0 281 0 1 1 951
Did the 2008 Tax Rebates Stimulate Spending? 0 0 1 139 2 3 6 458
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data 0 0 1 38 0 2 7 442
Distributional Implications of Joint Tax Evasion 1 1 2 103 4 5 10 335
Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process 0 0 0 12 1 1 3 38
Do Taxes Matter? Lessons From the 1980s 0 0 0 94 1 1 1 356
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 1 1 2 432
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes 0 0 0 38 0 0 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 6 192
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 0 51 1 3 9 233
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 0 285 4 5 15 1,187
Does Credit-card Information Reporting Improve Small-business Tax Compliance? 0 0 0 43 1 5 6 102
Does Growing Inequality Reduce Tax Progressivity? Should It? 0 0 1 258 0 0 5 925
Does credit-card information reporting improve small-business tax compliance? 0 0 1 37 1 3 5 45
Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity 1 1 1 154 1 2 13 762
Estimating Tax Noncompliance with Evidence from Unaudited 0 0 0 10 2 5 16 52
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 61 2 2 5 652
Free-Trade Taxation and Protectionist Taxation 0 0 0 241 0 0 2 1,685
Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment 0 0 0 73 3 7 7 197
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 0 143 0 0 1 1,130
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 1 1 2 31 3 3 8 168
Household response to the 2008 tax rebates: survey evidence and aggregate implications 0 0 1 33 1 2 4 157
Housing Finance Imperfections and Private Saving: A Comparative Simulation Analysis of the U.S. and Japan 0 0 0 96 1 2 2 287
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 0 2 25 1 2 7 58
How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 0 1 63 6 8 11 191
Income Shifting in U.S. Multinational Corporations 0 0 0 208 1 2 5 1,157
Income Shifting in U.S. Multinational Corporations 0 0 0 0 0 0 1 131
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 0 29 5 5 7 247
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 0 301 1 2 3 1,354
Issues in Colombian Tax Administration 0 0 0 5 0 0 1 41
Missing Miles: Evasion Responses to Car Taxes 0 0 0 3 2 2 4 27
Missing Miles: Evasion Responses to Car Taxes 0 0 0 26 3 5 8 72
Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate 0 0 3 35 0 1 7 52
Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics 0 0 0 173 3 3 4 444
On Choosing a Flat-Rate Income Tax Schedule 0 0 0 133 0 1 1 1,124
Optimal Dual-Regime Business Tax Systems 13 13 13 13 8 8 8 8
Optimal Dual-Regime Business Tax Systems 0 1 21 21 5 12 47 47
Optimal Tax Administration 0 1 7 149 1 7 18 229
Optimal Tax Administration 0 0 0 158 2 5 7 244
Optimal Taxation and Optimal Tax Systems 0 0 3 863 2 3 13 2,130
Optimal observability in a linear income tax 0 0 0 119 1 2 3 219
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 29 0 0 6 90
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 45 2 2 4 99
Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax 0 0 0 82 1 2 5 374
Playing With Fire: Cigarettes, Taxes and Competition From the Internet 0 1 2 76 0 2 7 337
Playing with Fire: Cigarettes, Taxes and Competition from the Internet 0 0 0 43 3 3 4 219
Post-War Capital Accumulation and the Threat of Nuclear War 0 0 0 31 0 0 3 398
Public Tax-Return Disclosure 0 1 1 92 2 4 7 169
Public disclosure of tax information. Compliance tool or social network? 0 0 1 36 3 4 7 55
Randomness in Tax Enforcement 0 0 1 94 0 0 1 267
Rethinking the Estate and Gift Tax: Overview 0 0 0 266 0 1 2 1,235
TAX EFFECTS OF FOREIGN DIRECT INVESTMENT IN THE U.S.: EVIDENCE FROM A CROSS-COUNTRY COMPARISON 0 0 0 1 2 2 2 203
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 5 11 1,457 8 24 84 4,107
Tax Competition With Parasitic Tax Havens 0 0 2 460 1 3 6 1,268
Tax Compliance and Enforcement 2 4 11 183 3 8 28 391
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 1 1 1 247 2 3 4 681
Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach 0 0 0 32 1 1 2 175
Tax ImplementationIssues in the Transition from a Planned Economy 0 0 0 1 2 2 4 260
Tax Knowledge and Tax Manipulation: A Unifying Model 2 3 4 28 3 5 8 72
Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India 0 0 0 110 3 3 5 914
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 0 15 0 1 1 10
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 0 15 4 7 10 38
Tax Reform Made Me Do It! 0 0 1 34 1 3 6 99
Tax administration and tax systems 0 0 0 184 0 0 4 318
Tax sensitivity of foreign direct investment: an empirical assessment 0 0 0 202 1 1 2 831
Taxation and Inequality: A Time-Exposure Perspective 0 0 0 75 0 1 3 368
Taxation and the Superrich 0 0 1 67 4 5 11 161
Taxation and the Superrich 0 1 1 78 4 5 9 134
Taxation and the Superrich 0 1 1 56 3 4 6 80
Taxation and the superrich 0 0 0 24 2 3 4 49
Taxes and the User Cost of Capital for Owner-Occupied Housing 0 0 0 324 1 1 3 956
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 0 0 105 2 2 6 505
Taxes on the internet. Deterrence effects of public disclosure 0 0 0 119 3 5 8 319
Taxes, Tariffs, and Globale Corporation 0 0 0 0 0 1 1 41
Taxes, Tariffs, and The Global Corporation 0 0 0 37 1 1 1 252
Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts 0 0 0 48 1 2 4 136
Taxing Identity 0 0 0 0 3 3 3 3
Taxing Our Wealth 0 0 0 29 2 2 4 71
Taxing Our Wealth 0 0 1 10 3 5 6 50
Taxing Our Wealth 0 0 0 51 12 14 15 113
Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts 0 0 1 28 1 2 3 47
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 31 0 2 4 120
Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota 0 1 4 204 4 6 20 538
Taxpayer search for information: implications for rational attention 0 0 0 0 1 1 3 38
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 0 0 1 59 0 1 3 293
The Compliance Cost of the U.S. Individual Income Tax System 0 0 0 246 4 7 11 863
The Costs of Taxation and the Marginal Cost of Funds 0 0 1 64 1 1 4 685
The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota 0 1 2 392 1 3 6 1,448
The Economics of Corporate Tax Selfishness 0 0 1 310 1 3 8 969
The Economics of Earnings Manipulation and Managerial Compensation 0 0 0 106 3 4 4 385
The Economics of Taxing the Rich 0 0 0 518 0 2 4 2,421
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 254 1 1 3 1,135
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 338 1 2 2 1,130
The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base 1 1 1 111 2 2 3 308
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 3 4 6 267
The Effect of Taxes on Investment and Income Shifting to Puerto Rico 0 0 0 239 3 5 5 2,692
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 0 1 2 126 3 5 9 624
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 0 0 0 543 8 11 13 1,730
The Impact of Tax Reform on Households 0 0 0 41 2 2 4 222
The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors 0 0 3 228 3 6 17 1,267
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 4 462
The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence 0 0 1 135 3 6 12 955
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households 0 0 0 21 0 0 1 32
The Optimal Elasticity of Taxable Income 0 0 0 270 1 1 2 880
The Optimal Size of a Tax Collection Agency 0 0 1 211 0 1 4 799
The Optimal Two-Bracket Linear Income Tax 0 0 0 138 3 5 6 1,282
The Return to Tax Simplification: An Econometric Analysis 0 0 0 103 0 2 3 299
The Seesaw Principle in International Tax Policy 0 0 0 132 0 0 2 958
The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers 0 0 1 142 0 2 6 662
The use of panel data in the analysis of the behavioral response to taxation 0 0 1 20 8 9 12 71
Trust and Trustworthiness in an Economy with Heterogeneous Individuals 0 0 0 101 2 5 5 275
Trust in Public Finance 0 1 3 246 1 4 12 850
Welfare Dominance: An Application to Commodity Taxation 0 0 0 117 0 1 2 379
Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock 0 0 1 31 0 0 3 100
Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns 0 0 2 13 1 2 5 26
Why World Redistribution Fails 0 0 0 109 1 5 6 460
Total Working Papers 35 57 168 18,499 270 469 996 74,579

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 4 4 5 42
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 0 2 19 1 2 4 201
A General Model of the Behavioral Response to Taxation 0 2 6 171 3 10 28 579
A North-South Model of Taxation and Capital Flows 0 0 0 0 1 4 6 105
An Empirical Test for Tax Evasion 0 0 6 457 3 6 22 1,149
Analyzing the standard deduction as a presumptive tax 0 1 1 34 0 1 4 277
April 15 Syndrome 0 0 0 0 0 0 2 238
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions 0 0 0 46 1 1 3 297
Are capital gains the Achilles’ heel of taxing the rich? 0 3 11 20 0 4 20 44
Are corporate tax rates, or countries, converging? 1 1 1 746 2 3 4 1,621
Behavioral Public Finance: Tax Design As Price Presentation 1 1 1 120 2 3 3 423
Car notches: Strategic automaker responses to fuel economy policy 1 2 2 73 2 4 11 332
Caveats to the Research Use of Tax-Return Administrative Data 0 2 7 62 3 6 18 125
Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time 0 0 0 53 1 3 5 366
Cheating Ourselves: The Economics of Tax Evasion 1 3 8 159 15 27 47 1,552
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? 0 0 0 43 1 2 8 327
Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition 0 0 0 36 3 3 6 103
Consumer Response to Tax Rebates 0 5 8 223 3 18 28 975
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 1 178 1 3 11 774
Corporate tax evasion with agency costs 0 0 1 393 3 6 22 1,334
Deconstructing the Income Tax 0 0 1 62 1 2 4 205
Denial of Death and Economic Behavior 1 1 2 94 1 2 5 639
Did Steve Forbes scare the US municipal bond market? 0 0 0 38 1 2 4 251
Did the 2008 Tax Rebates Stimulate Spending? 1 3 6 182 3 10 20 809
Did the Tax Reform Act of 1986 Simplify Tax Matters? 0 0 0 45 1 1 3 269
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data 0 0 1 26 0 2 7 224
Distinguishing the role of authority “in” and authority “to” 0 0 0 35 1 2 4 171
Distributional Implications of Joint Tax Evasion 0 0 0 8 1 3 9 64
Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota 0 0 3 201 3 4 17 519
Do Taxes Matter for Foreign Direct Investment? 0 0 0 1 2 2 3 906
Do Taxes Matter? Lessons from the 1980's 0 1 1 139 4 6 11 530
Do Trust and Trustworthiness Pay Off? 0 0 0 22 0 2 3 199
Do we now collect any revenue from taxing capital income? 0 0 0 98 0 0 1 367
Does Evasion Invalidate the Welfare Sufficiency of the ETI? 0 0 1 4 1 1 3 17
Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance 2 16 39 230 4 28 64 449
Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes 0 0 1 38 7 8 15 211
Does credit-card information reporting improve small-business tax compliance? 0 0 1 76 7 13 31 329
Does giving tax debtors a break improve compliance and income? Evidence from quasi‐random assignment of IRS Revenue Officers 0 1 4 4 6 7 13 13
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 0 6 175 0 4 19 908
Editor's Choice Insights from a Tax-systems Perspective 1 1 3 13 1 3 7 49
Estimating tax noncompliance with evidence from unaudited tax returns 0 0 0 104 2 4 7 394
Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy 0 0 2 191 4 13 28 564
Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934 0 0 0 14 2 3 6 58
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 0 2 2 3 360
Financial reporting, tax, and real decisions: toward a unifying framework 0 1 1 47 0 2 8 188
Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled 0 0 0 95 0 0 2 338
Free trade taxation and protectionist taxation 0 0 1 34 1 2 7 184
Gender tax difference in the U.S. income tax 1 3 18 21 99 187 695 720
Genes as Tags: The Tax Implications of Widely Available Genetic Information 0 0 0 10 1 2 3 49
Gifts to government 0 0 2 7 0 0 4 17
Group Equity and Implicit Discrimination in Tax Systems 2 2 4 34 2 2 6 54
Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms 1 1 2 20 4 9 15 106
Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan 0 0 0 52 0 0 1 235
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 4 9 28 1 6 17 88
Incentive effects of the IRS’ passport certification and revocation process 0 0 0 4 0 1 6 24
Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 2 2 12 318 5 7 28 703
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 0 10 1 4 6 47
Introduction to the special issue on The Role of Firms in Tax Systems 0 0 0 57 2 2 2 163
Is This Tax Reform, or Just Confusion? 0 0 0 27 3 5 9 135
Lessons for Tax Policy in the Great Recession 0 0 0 26 1 1 4 96
Life and Death Questions About the Estate and Gift Tax 0 0 0 9 1 3 4 30
Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation 0 2 5 33 1 5 11 95
Methodological Issues in Measuring and Interpreting Taxable Income Elasticities 0 0 2 28 6 10 13 101
Missing miles: Evasion responses to car taxes 0 0 1 16 0 3 9 76
Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics 0 0 0 69 0 0 5 230
On Voluntary Compliance, Voluntary Taxes, and Social Capital 0 0 1 22 0 2 6 77
Optimal Taxation and Optimal Tax Systems 0 0 1 567 2 5 20 1,467
Optimal observability in a linear income tax 0 0 1 23 2 2 6 240
Optimal tax administration 0 11 24 230 5 33 83 696
Optimal tax systems with endogenous behavioral biases 1 1 1 20 1 2 5 54
Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax 0 0 2 52 1 4 15 293
Playing with Fire: Cigarettes, Taxes, and Competition from the Internet 0 0 0 108 3 5 9 471
Policy Watch: Death Watch for the Estate Tax? 0 0 0 88 0 0 1 392
Professional Opinions About Tax Policy: 1994 and 1934 0 0 0 4 1 3 6 34
Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives 1 1 3 98 1 4 9 231
Public disclosure of tax information: Compliance tool or social network? 0 0 2 7 0 3 10 41
Public tax-return disclosure 0 0 4 65 1 2 14 275
Putting Firms into Optimal Tax Theory 0 0 1 94 1 1 3 305
Randomness in tax enforcement 0 0 1 59 0 1 6 217
Rank Reversals and the Tax Elasticity of Capital Gain Realizations 0 0 0 0 2 2 3 11
Real Firms in Tax Systems 0 0 0 32 1 1 2 85
Rhetoric and Economics in the Estate Tax Debate 0 0 0 6 1 1 2 22
Saving and the Fear of Nuclear War 0 0 0 2 1 2 3 35
Stock Transactions Volume and the 1978 Capital Gains Tax Reduction 0 0 0 11 0 1 3 46
Tax Analysis with a Human Face: Closing the Gap between Theory and Practice: Invited Lecture 0 0 0 0 2 2 2 51
Tax Compliance and Enforcement 2 4 11 108 8 13 29 344
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 1 3 6 64
Tax Knowledge and Tax Manipulation: A Unifying Model 0 2 7 9 1 5 15 31
Tax Privacy 0 1 4 4 1 6 16 16
Tax Reform Made Me Do It! 0 0 0 10 0 0 2 67
Tax competition with parasitic tax havens 0 2 12 468 9 16 45 1,298
Tax law changes, income-shifting and measured wage inequality: Evidence from India 0 0 1 53 2 4 10 413
Tax losses and ex-ante offshore transfer of intellectual property 0 0 1 6 0 1 8 24
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 0 84 1 2 2 231
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 0 42 1 3 5 156
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 1 1 1 47 2 2 3 132
Taxation and the Superrich 0 0 1 27 1 1 10 103
Taxes and the User Cost of Capital for Owner‐Occupied Housing 1 2 3 65 1 6 17 278
Taxes on the Internet: Deterrence Effects of Public Disclosure 1 1 1 54 3 5 11 207
Taxes, tariffs, and the global corporation 0 0 0 22 0 0 1 189
Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts 0 0 1 11 2 4 8 64
Taxing Our Wealth 1 1 5 88 6 8 26 328
Taxing the rich (more) 0 0 1 5 7 12 20 36
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 19 1 2 6 165
Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota 0 3 25 710 11 23 86 1,940
Thanatology and Economics: The Behavioral Economics of Death 0 0 1 131 1 1 5 481
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 0 0 2 75 2 2 7 471
The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform 0 0 1 36 3 3 7 107
The Costs of Taxation and the Marginal Efficiency Cost of Funds 0 0 4 140 1 4 16 401
The Distribution of Income Tax Noncompliance 0 1 1 243 0 2 6 551
The Economic Effects of the Tax Reform Act of 1986 4 6 41 1,545 13 24 104 4,821
The Economics of Corporate Tax Selfishness 1 1 6 306 3 14 39 1,023
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 3 148 3 3 13 723
The Effect Of Taxes On Investment And Income Shifting To Puerto Rico 0 1 3 257 3 8 21 1,230
The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan 0 0 7 82 3 6 37 678
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 1 1 2 83 4 5 13 460
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply 0 0 0 14 2 3 11 205
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 1 2 4 498 8 11 40 1,716
The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems 1 5 9 52 4 13 21 129
The Income Tax Compliance Cost of Big Business 1 2 3 23 4 6 11 90
The NTJ Hall of Fame 0 0 0 0 1 2 3 18
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households 2 3 4 5 4 6 11 16
The Return To Tax Simplification: an Econometric Analysis 0 0 0 24 0 0 7 112
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 1 66 1 2 5 376
The Role of Misconceptions in Support for Regressive Tax Reform 0 0 1 69 3 3 9 202
The VAT at 100: A Retrospective Survey and Agenda for Future Research 0 3 8 23 1 5 20 57
The behavioral response to housing transfer taxes: Evidence from a notched change in D.C. policy 0 0 9 95 3 3 25 257
The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications 0 0 0 38 3 3 6 149
The economics of earnings manipulation and managerial compensation 0 0 0 22 0 0 1 221
The effect of tax simplification on individuals 0 0 0 26 0 0 0 226
The fatal toll of driving to drink: The effect of minimum legal drinking age evasion on traffic fatalities 0 0 1 80 1 3 8 367
The limitations of decentralized world redistribution: An optimal taxation approach 0 0 0 89 0 2 3 363
The optimal elasticity of taxable income 0 0 1 199 3 7 11 675
The optimal two-bracket linear income tax 0 0 0 175 3 3 4 585
The seesaw principle in international tax policy 0 0 1 55 6 6 10 507
Three Decades of Tax Analysis, 1992–2022 0 2 7 35 1 4 13 44
Three challenges for public finance 0 0 0 45 2 2 2 316
Toward a Consumption Tax, and Beyond 0 0 0 53 3 3 4 184
Understanding multidimensional tax systems 0 0 1 50 2 2 4 150
Welfare Dominance: An Application to Commodity Taxation 0 0 0 100 1 2 4 629
What Do Cross-Country Studies Teach about Government Involvement, Prosperity, and Economic Growth? 0 0 1 60 0 0 7 446
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement 1 6 19 411 6 17 53 1,332
What taxpayers, governments and tax economists do – and what they should do 0 0 0 5 1 3 7 17
Who Sells During a Crash? Evidence from Tax Return Data on Daily Sales of Stock 0 0 1 2 1 1 5 15
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns 0 0 0 0 0 2 2 2
Why Is Elvis on Burkina Faso Postage Stamps? Cross‐Country Evidence on the Commercialization of State Sovereignty 0 0 0 1 0 2 4 9
Total Journal Articles 35 121 440 14,339 414 865 2,513 54,954

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 3 157
Tax Progressivity and Income Inequality 0 0 0 0 1 1 3 238
Tax Progressivity and Income Inequality 0 0 0 0 2 4 4 170
Tax Systems 0 0 0 0 2 2 21 507
Taxation in the Global Economy 0 0 0 0 2 3 11 340
Taxes in America: What Everyone Needs to Know 0 0 0 0 2 2 5 132
Taxes in America: What Everyone Needs to Know 0 0 0 0 1 2 4 244
Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 1 6 22 312
Taxing Ourselves, 4th Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 3 3 33 2,043
Total Books 0 0 0 0 14 23 106 4,143

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 1 3 98
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 4 6 152
Do We Collect Any Revenue from Taxing Capital Income? 0 0 0 33 1 1 3 110
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 1 75 3 4 8 226
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 1 1 2 46 2 6 12 206
Income Shifting in U.S. Multinational Corporations 0 0 0 64 1 4 13 259
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 1 29 2 2 4 90
Introduction to "American Economic Growth and Standards of Living before the Civil War" 0 0 0 2 2 3 4 62
Introduction to "Taxation in the Global Economy" 0 0 0 38 0 1 1 135
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 0 118 2 3 7 387
Tax Reform Made Me Do It! 0 0 0 35 1 2 4 140
Tax avoidance, evasion, and administration 5 15 53 1,929 26 64 319 8,610
Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence 0 1 3 64 5 6 9 202
Taxation and Inequality: A Time-Exposure Perspective 0 0 0 25 0 1 5 108
Taxing Identity 2 3 3 3 2 3 3 3
The Impact of U.S. Tax Reform on Canadian Stock Prices 0 0 0 5 2 2 2 53
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households 0 0 2 3 1 2 8 13
Total Chapters 8 20 66 2,548 51 109 411 10,921

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

Örebro UniversityLogEc is hosted by the Örebro University School of Business.

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Statistics updated 2025-12-06