| 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 |
1 |
5 |
393 |
| A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures |
0 |
0 |
1 |
54 |
0 |
0 |
1 |
350 |
| A General Model of the Behavioral Response to Taxation |
0 |
0 |
0 |
444 |
0 |
0 |
2 |
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 |
0 |
0 |
1 |
246 |
| 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 |
0 |
0 |
300 |
| An Inverse-Ramsey Tax Rule |
12 |
12 |
12 |
12 |
4 |
5 |
5 |
5 |
| Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? |
1 |
1 |
9 |
372 |
2 |
2 |
19 |
1,733 |
| 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 |
9 |
48 |
232 |
| 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 |
2 |
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 |
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 |
1 |
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 |
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 |
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 |
0 |
0 |
1 |
116 |
| Consumer Response to Tax Rebates |
1 |
1 |
1 |
283 |
3 |
3 |
7 |
1,765 |
| Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding |
0 |
0 |
2 |
158 |
1 |
2 |
4 |
567 |
| Corporate Tax Disclosure |
0 |
1 |
5 |
23 |
0 |
2 |
12 |
30 |
| Corporate Tax Evasion with Agency Costs |
0 |
0 |
2 |
233 |
3 |
5 |
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 |
0 |
2 |
6 |
674 |
| 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 |
1 |
1 |
3 |
454 |
| Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data |
1 |
1 |
1 |
38 |
2 |
3 |
3 |
438 |
| Distributional Implications of Joint Tax Evasion |
0 |
0 |
2 |
102 |
1 |
2 |
11 |
328 |
| Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process |
0 |
0 |
0 |
12 |
1 |
1 |
3 |
37 |
| 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 |
1 |
1 |
559 |
| Do We Now Collect Any Revenue From Taxing Capital Income? |
0 |
0 |
0 |
153 |
0 |
1 |
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 |
0 |
1 |
92 |
| Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes |
0 |
0 |
0 |
58 |
1 |
2 |
2 |
188 |
| Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns |
0 |
0 |
0 |
51 |
1 |
4 |
6 |
230 |
| Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns |
0 |
0 |
1 |
285 |
1 |
2 |
14 |
1,179 |
| 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? |
1 |
1 |
1 |
258 |
2 |
3 |
4 |
924 |
| Does credit-card information reporting improve small-business tax compliance? |
0 |
0 |
0 |
36 |
0 |
0 |
0 |
40 |
| Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity |
0 |
0 |
1 |
153 |
0 |
3 |
6 |
754 |
| Estimating Tax Noncompliance with Evidence from Unaudited |
0 |
0 |
0 |
10 |
1 |
4 |
10 |
44 |
| Fear of Nuclear War and Intercountry Differences in the Rate of Saving |
0 |
0 |
0 |
61 |
0 |
1 |
3 |
649 |
| Free-Trade Taxation and Protectionist Taxation |
0 |
0 |
1 |
241 |
0 |
1 |
4 |
1,684 |
| 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 |
0 |
3 |
162 |
| Household response to the 2008 tax rebates: survey evidence and aggregate implications |
0 |
0 |
1 |
33 |
0 |
1 |
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 |
24 |
1 |
1 |
11 |
54 |
| How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan |
1 |
1 |
2 |
63 |
1 |
1 |
8 |
181 |
| Income Shifting in U.S. Multinational Corporations |
0 |
0 |
0 |
208 |
0 |
2 |
2 |
1,154 |
| 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 |
0 |
1 |
3 |
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 |
1 |
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 |
0 |
1 |
3 |
34 |
0 |
2 |
5 |
49 |
| 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 |
2 |
3 |
7 |
147 |
2 |
4 |
17 |
220 |
| Optimal Tax Administration |
0 |
0 |
0 |
158 |
0 |
1 |
2 |
238 |
| Optimal Taxation and Optimal Tax Systems |
0 |
0 |
2 |
861 |
1 |
3 |
14 |
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 |
45 |
1 |
1 |
5 |
97 |
| Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan |
0 |
0 |
0 |
29 |
0 |
2 |
4 |
88 |
| Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax |
0 |
0 |
0 |
82 |
0 |
1 |
4 |
372 |
| Playing With Fire: Cigarettes, Taxes and Competition From the Internet |
0 |
0 |
0 |
74 |
1 |
3 |
3 |
333 |
| 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 |
2 |
2 |
4 |
397 |
| Public Tax-Return Disclosure |
0 |
0 |
0 |
91 |
1 |
1 |
4 |
164 |
| Public disclosure of tax information. Compliance tool or social network? |
0 |
0 |
0 |
35 |
0 |
0 |
4 |
48 |
| Randomness in Tax Enforcement |
0 |
0 |
1 |
94 |
0 |
0 |
2 |
267 |
| Rethinking the Estate and Gift Tax: Overview |
0 |
0 |
4 |
266 |
0 |
0 |
6 |
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 |
2 |
3 |
11 |
1,450 |
5 |
14 |
96 |
4,068 |
| Tax Competition With Parasitic Tax Havens |
1 |
1 |
2 |
460 |
1 |
1 |
6 |
1,265 |
| Tax Compliance and Enforcement |
0 |
3 |
7 |
177 |
2 |
8 |
27 |
377 |
| 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 |
0 |
0 |
173 |
| Tax ImplementationIssues in the Transition from a Planned Economy |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
257 |
| Tax Knowledge and Tax Manipulation: A Unifying Model |
0 |
0 |
0 |
24 |
0 |
0 |
5 |
64 |
| Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India |
0 |
0 |
0 |
110 |
1 |
1 |
2 |
910 |
| 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 |
0 |
4 |
30 |
| Tax Reform Made Me Do It! |
0 |
0 |
0 |
33 |
2 |
2 |
3 |
95 |
| Tax administration and tax systems |
0 |
0 |
1 |
184 |
1 |
2 |
7 |
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 |
1 |
2 |
3 |
367 |
| Taxation and the Superrich |
0 |
0 |
0 |
55 |
0 |
1 |
3 |
76 |
| Taxation and the Superrich |
0 |
0 |
1 |
77 |
0 |
1 |
3 |
127 |
| Taxation and the Superrich |
1 |
1 |
1 |
67 |
1 |
3 |
7 |
155 |
| 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 |
0 |
0 |
1 |
954 |
| Taxes on the Internet: Deterrence Effects of Public Disclosure |
0 |
0 |
2 |
105 |
0 |
1 |
8 |
502 |
| Taxes on the internet. Deterrence effects of public disclosure |
0 |
0 |
2 |
119 |
0 |
1 |
6 |
313 |
| 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 |
1 |
4 |
134 |
| Taxing Our Wealth |
0 |
0 |
0 |
9 |
0 |
0 |
2 |
44 |
| Taxing Our Wealth |
0 |
0 |
0 |
51 |
0 |
0 |
1 |
98 |
| Taxing Our Wealth |
0 |
0 |
1 |
29 |
1 |
1 |
3 |
68 |
| Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts |
0 |
0 |
1 |
27 |
0 |
0 |
1 |
44 |
| Taxpayer Search for Information: Implications for Rational Attention |
0 |
0 |
0 |
31 |
0 |
1 |
3 |
117 |
| Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota |
1 |
1 |
6 |
203 |
3 |
3 |
25 |
529 |
| Taxpayer search for information: implications for rational attention |
0 |
0 |
0 |
0 |
0 |
0 |
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 |
1 |
246 |
0 |
1 |
4 |
854 |
| The Costs of Taxation and the Marginal Cost of Funds |
0 |
0 |
0 |
63 |
0 |
0 |
2 |
682 |
| The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota |
1 |
1 |
1 |
391 |
3 |
3 |
5 |
1,445 |
| The Economics of Corporate Tax Selfishness |
0 |
0 |
1 |
310 |
1 |
1 |
9 |
966 |
| 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 |
0 |
2 |
2,418 |
| The Economics of Workaholism: We Should Not Have Worked on This Paper |
0 |
0 |
0 |
254 |
0 |
0 |
1 |
1,133 |
| The Economics of Workaholism: We Should Not Have Worked on This Paper |
0 |
0 |
0 |
338 |
0 |
0 |
0 |
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 |
64 |
0 |
1 |
3 |
262 |
| 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 |
0 |
0 |
4 |
306 |
| The Effect of Taxes on Investment and Income Shifting to Puerto Rico |
0 |
0 |
1 |
239 |
0 |
0 |
2 |
2,687 |
| The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains |
0 |
0 |
1 |
125 |
0 |
2 |
3 |
618 |
| The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review |
0 |
0 |
4 |
543 |
0 |
0 |
12 |
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 |
3 |
227 |
0 |
1 |
11 |
1,257 |
| 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 |
5 |
460 |
| The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence |
0 |
0 |
1 |
135 |
1 |
3 |
5 |
947 |
| The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households |
0 |
0 |
0 |
21 |
0 |
0 |
1 |
31 |
| 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 |
1 |
5 |
798 |
| The Optimal Two-Bracket Linear Income Tax |
0 |
0 |
1 |
138 |
0 |
0 |
2 |
1,276 |
| The Return to Tax Simplification: An Econometric Analysis |
0 |
0 |
1 |
103 |
0 |
0 |
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 |
1 |
1 |
142 |
0 |
1 |
2 |
658 |
| 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 |
1 |
270 |
| Trust in Public Finance |
0 |
0 |
0 |
243 |
0 |
2 |
6 |
842 |
| Welfare Dominance: An Application to Commodity Taxation |
0 |
0 |
1 |
117 |
1 |
1 |
2 |
378 |
| Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock |
0 |
0 |
0 |
30 |
0 |
0 |
2 |
97 |
| Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns |
0 |
1 |
1 |
12 |
0 |
1 |
2 |
23 |
| Why World Redistribution Fails |
0 |
0 |
0 |
109 |
1 |
1 |
3 |
455 |
| Total Working Papers |
26 |
36 |
129 |
18,391 |
62 |
151 |
665 |
73,896 |
| 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 |
1 |
1 |
38 |
| A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures |
0 |
0 |
1 |
18 |
0 |
0 |
1 |
198 |
| A General Model of the Behavioral Response to Taxation |
1 |
3 |
5 |
169 |
3 |
7 |
17 |
562 |
| A North-South Model of Taxation and Capital Flows |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
101 |
| An Empirical Test for Tax Evasion |
1 |
2 |
7 |
454 |
3 |
6 |
17 |
1,137 |
| Analyzing the standard deduction as a presumptive tax |
0 |
0 |
0 |
33 |
0 |
0 |
3 |
274 |
| April 15 Syndrome |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
237 |
| 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? |
0 |
1 |
11 |
13 |
0 |
3 |
26 |
33 |
| Are corporate tax rates, or countries, converging? |
0 |
0 |
0 |
745 |
0 |
0 |
5 |
1,617 |
| 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 |
4 |
71 |
0 |
1 |
11 |
325 |
| Caveats to the Research Use of Tax-Return Administrative Data |
0 |
0 |
7 |
59 |
0 |
2 |
11 |
115 |
| Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time |
0 |
0 |
1 |
53 |
0 |
1 |
4 |
362 |
| Cheating Ourselves: The Economics of Tax Evasion |
2 |
3 |
6 |
155 |
7 |
10 |
27 |
1,520 |
| 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 |
1 |
3 |
10 |
323 |
| Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition |
0 |
0 |
0 |
36 |
0 |
1 |
1 |
98 |
| Consumer Response to Tax Rebates |
1 |
1 |
5 |
216 |
2 |
4 |
15 |
952 |
| Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding |
0 |
0 |
4 |
178 |
0 |
1 |
24 |
768 |
| Corporate tax evasion with agency costs |
0 |
0 |
3 |
392 |
1 |
7 |
22 |
1,322 |
| Deconstructing the Income Tax |
0 |
1 |
2 |
62 |
0 |
1 |
3 |
203 |
| Denial of Death and Economic Behavior |
0 |
0 |
1 |
93 |
0 |
0 |
1 |
635 |
| Did Steve Forbes scare the US municipal bond market? |
0 |
0 |
0 |
38 |
0 |
1 |
1 |
248 |
| Did the 2008 Tax Rebates Stimulate Spending? |
0 |
0 |
6 |
178 |
1 |
4 |
17 |
795 |
| 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 |
1 |
1 |
1 |
26 |
1 |
2 |
3 |
220 |
| 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 |
0 |
8 |
1 |
3 |
8 |
59 |
| Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota |
1 |
2 |
5 |
200 |
2 |
5 |
21 |
512 |
| Do Taxes Matter for Foreign Direct Investment? |
0 |
0 |
0 |
1 |
0 |
1 |
2 |
904 |
| Do Taxes Matter? Lessons from the 1980's |
0 |
0 |
0 |
138 |
0 |
1 |
10 |
522 |
| 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 |
1 |
6 |
367 |
| Does Evasion Invalidate the Welfare Sufficiency of the ETI? |
0 |
0 |
1 |
4 |
0 |
0 |
4 |
15 |
| Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance |
1 |
1 |
37 |
212 |
3 |
5 |
54 |
416 |
| Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes |
0 |
0 |
1 |
37 |
1 |
2 |
13 |
199 |
| Does credit-card information reporting improve small-business tax compliance? |
0 |
1 |
1 |
76 |
4 |
8 |
17 |
308 |
| Does giving tax debtors a break improve compliance and income? Evidence from quasi‐random assignment of IRS Revenue Officers |
0 |
1 |
1 |
1 |
0 |
4 |
4 |
4 |
| 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 |
1 |
1 |
8 |
174 |
1 |
3 |
26 |
900 |
| Editor's Choice Insights from a Tax-systems Perspective |
0 |
1 |
1 |
11 |
0 |
1 |
2 |
43 |
| Estimating tax noncompliance with evidence from unaudited tax returns |
0 |
0 |
0 |
104 |
0 |
2 |
9 |
390 |
| Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy |
0 |
0 |
9 |
190 |
2 |
2 |
24 |
545 |
| 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 |
0 |
0 |
5 |
182 |
| Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled |
0 |
0 |
0 |
95 |
1 |
1 |
5 |
338 |
| Free trade taxation and protectionist taxation |
0 |
0 |
2 |
34 |
0 |
0 |
6 |
181 |
| Gender tax difference in the U.S. income tax |
3 |
8 |
13 |
13 |
54 |
198 |
295 |
295 |
| Genes as Tags: The Tax Implications of Widely Available Genetic Information |
0 |
0 |
1 |
10 |
0 |
0 |
1 |
46 |
| Gifts to government |
0 |
1 |
2 |
6 |
1 |
2 |
4 |
15 |
| Group Equity and Implicit Discrimination in Tax Systems |
1 |
1 |
5 |
32 |
2 |
2 |
8 |
51 |
| Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms |
0 |
0 |
0 |
18 |
0 |
2 |
8 |
94 |
| Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan |
0 |
0 |
0 |
52 |
0 |
1 |
3 |
235 |
| How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan |
1 |
2 |
9 |
22 |
1 |
3 |
21 |
78 |
| Incentive effects of the IRS’ passport certification and revocation process |
0 |
0 |
0 |
4 |
0 |
0 |
9 |
23 |
| Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 |
2 |
4 |
15 |
312 |
4 |
7 |
26 |
686 |
| Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects |
0 |
0 |
0 |
10 |
0 |
1 |
5 |
43 |
| 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 |
0 |
0 |
2 |
128 |
| Lessons for Tax Policy in the Great Recession |
0 |
0 |
0 |
26 |
0 |
0 |
1 |
93 |
| Life and Death Questions About the Estate and Gift Tax |
0 |
0 |
0 |
9 |
1 |
1 |
1 |
27 |
| Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation |
1 |
2 |
3 |
31 |
1 |
3 |
7 |
89 |
| Methodological Issues in Measuring and Interpreting Taxable Income Elasticities |
0 |
0 |
2 |
26 |
0 |
0 |
5 |
88 |
| Missing miles: Evasion responses to car taxes |
0 |
0 |
1 |
16 |
0 |
0 |
6 |
70 |
| Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics |
0 |
0 |
1 |
69 |
2 |
4 |
11 |
230 |
| On Voluntary Compliance, Voluntary Taxes, and Social Capital |
0 |
0 |
2 |
21 |
0 |
1 |
5 |
72 |
| Optimal Taxation and Optimal Tax Systems |
0 |
0 |
2 |
567 |
4 |
6 |
12 |
1,456 |
| Optimal observability in a linear income tax |
1 |
1 |
1 |
23 |
1 |
1 |
4 |
236 |
| Optimal tax administration |
1 |
2 |
28 |
216 |
6 |
10 |
83 |
647 |
| Optimal tax systems with endogenous behavioral biases |
0 |
0 |
0 |
19 |
1 |
1 |
3 |
52 |
| Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax |
0 |
0 |
3 |
52 |
0 |
6 |
10 |
287 |
| Playing with Fire: Cigarettes, Taxes, and Competition from the Internet |
0 |
0 |
0 |
108 |
0 |
2 |
6 |
465 |
| 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 |
1 |
2 |
5 |
97 |
1 |
2 |
9 |
226 |
| Public disclosure of tax information: Compliance tool or social network? |
0 |
0 |
0 |
5 |
0 |
0 |
5 |
33 |
| Public tax-return disclosure |
0 |
1 |
6 |
64 |
2 |
4 |
22 |
271 |
| Putting Firms into Optimal Tax Theory |
0 |
0 |
1 |
93 |
0 |
0 |
2 |
303 |
| Randomness in tax enforcement |
0 |
1 |
2 |
59 |
0 |
1 |
9 |
215 |
| Rank Reversals and the Tax Elasticity of Capital Gain Realizations |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8 |
| Real Firms in Tax Systems |
0 |
0 |
0 |
32 |
0 |
1 |
1 |
84 |
| Rhetoric and Economics in the Estate Tax Debate |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
20 |
| 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 |
1 |
2 |
8 |
103 |
2 |
3 |
18 |
326 |
| Tax From Any Angle: Reflections on Multi-Disciplinary Tax Research |
0 |
0 |
0 |
15 |
0 |
1 |
1 |
45 |
| Tax Implementation Issues in the Transition from a Planned Economy |
0 |
0 |
0 |
0 |
1 |
2 |
4 |
61 |
| Tax Knowledge and Tax Manipulation: A Unifying Model |
0 |
1 |
4 |
4 |
1 |
2 |
23 |
23 |
| Tax Privacy |
0 |
2 |
2 |
2 |
3 |
6 |
7 |
7 |
| Tax Reform Made Me Do It! |
0 |
0 |
0 |
10 |
0 |
1 |
2 |
66 |
| Tax competition with parasitic tax havens |
1 |
2 |
18 |
463 |
2 |
7 |
55 |
1,278 |
| Tax law changes, income-shifting and measured wage inequality: Evidence from India |
0 |
0 |
1 |
53 |
2 |
2 |
5 |
407 |
| Tax losses and ex-ante offshore transfer of intellectual property |
0 |
0 |
2 |
6 |
0 |
0 |
9 |
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 |
1 |
42 |
0 |
1 |
4 |
152 |
| 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 |
1 |
2 |
27 |
0 |
3 |
9 |
97 |
| Taxes and the User Cost of Capital for Owner‐Occupied Housing |
0 |
0 |
2 |
63 |
0 |
1 |
9 |
267 |
| Taxes on the Internet: Deterrence Effects of Public Disclosure |
0 |
0 |
3 |
53 |
1 |
1 |
7 |
198 |
| 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 |
0 |
0 |
1 |
11 |
1 |
1 |
5 |
58 |
| Taxing Our Wealth |
0 |
2 |
9 |
86 |
2 |
6 |
29 |
314 |
| Taxing the rich (more) |
0 |
1 |
3 |
5 |
1 |
4 |
16 |
21 |
| Taxpayer Search for Information: Implications for Rational Attention |
0 |
0 |
0 |
19 |
0 |
1 |
2 |
160 |
| Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota |
6 |
9 |
31 |
701 |
15 |
21 |
101 |
1,901 |
| Thanatology and Economics: The Behavioral Economics of Death |
0 |
1 |
2 |
131 |
0 |
1 |
4 |
478 |
| The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns |
0 |
1 |
1 |
74 |
0 |
1 |
4 |
467 |
| The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform |
0 |
0 |
3 |
36 |
1 |
2 |
10 |
104 |
| The Costs of Taxation and the Marginal Efficiency Cost of Funds |
2 |
3 |
7 |
139 |
2 |
5 |
17 |
393 |
| The Distribution of Income Tax Noncompliance |
0 |
0 |
3 |
242 |
0 |
1 |
13 |
549 |
| The Economic Effects of the Tax Reform Act of 1986 |
7 |
16 |
47 |
1,531 |
15 |
37 |
109 |
4,785 |
| The Economics of Corporate Tax Selfishness |
0 |
0 |
9 |
302 |
3 |
6 |
54 |
1,000 |
| The Economics of Workaholism: We Should Not Have Worked on This Paper |
0 |
2 |
3 |
147 |
2 |
5 |
11 |
717 |
| The Effect Of Taxes On Investment And Income Shifting To Puerto Rico |
0 |
1 |
7 |
256 |
3 |
6 |
22 |
1,219 |
| The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan |
0 |
1 |
12 |
80 |
4 |
10 |
34 |
661 |
| The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains |
0 |
0 |
2 |
82 |
1 |
2 |
9 |
453 |
| The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply |
0 |
0 |
0 |
14 |
0 |
1 |
3 |
197 |
| The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review |
0 |
0 |
3 |
495 |
4 |
9 |
30 |
1,692 |
| The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems |
0 |
1 |
6 |
46 |
0 |
2 |
13 |
115 |
| The Income Tax Compliance Cost of Big Business |
0 |
0 |
3 |
21 |
1 |
2 |
9 |
83 |
| The NTJ Hall of Fame |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
16 |
| The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households |
0 |
1 |
2 |
2 |
0 |
2 |
9 |
9 |
| The Return To Tax Simplification: an Econometric Analysis |
0 |
0 |
3 |
24 |
1 |
2 |
11 |
109 |
| The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis |
0 |
0 |
2 |
66 |
0 |
0 |
4 |
373 |
| The Role of Misconceptions in Support for Regressive Tax Reform |
1 |
1 |
3 |
69 |
2 |
3 |
11 |
198 |
| The VAT at 100: A Retrospective Survey and Agenda for Future Research |
1 |
1 |
5 |
20 |
3 |
3 |
18 |
48 |
| The behavioral response to housing transfer taxes: Evidence from a notched change in D.C. policy |
2 |
5 |
11 |
93 |
3 |
7 |
24 |
243 |
| The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications |
0 |
0 |
0 |
38 |
1 |
2 |
2 |
145 |
| 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 |
0 |
1 |
5 |
363 |
| 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 |
1 |
4 |
199 |
0 |
1 |
9 |
667 |
| The optimal two-bracket linear income tax |
0 |
0 |
1 |
175 |
0 |
0 |
4 |
582 |
| The seesaw principle in international tax policy |
0 |
0 |
1 |
55 |
0 |
0 |
6 |
500 |
| Three Decades of Tax Analysis, 1992–2022 |
1 |
1 |
15 |
32 |
2 |
2 |
21 |
38 |
| 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 |
0 |
2 |
147 |
| Welfare Dominance: An Application to Commodity Taxation |
0 |
0 |
0 |
100 |
0 |
0 |
2 |
626 |
| What Do Cross-Country Studies Teach about Government Involvement, Prosperity, and Economic Growth? |
0 |
0 |
2 |
60 |
1 |
2 |
7 |
443 |
| What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement |
1 |
3 |
19 |
400 |
8 |
12 |
63 |
1,304 |
| What taxpayers, governments and tax economists do – and what they should do |
0 |
0 |
4 |
5 |
0 |
0 |
8 |
11 |
| Who Sells During a Crash? Evidence from Tax Return Data on Daily Sales of Stock |
0 |
1 |
1 |
2 |
1 |
2 |
6 |
13 |
| Why Is Elvis on Burkina Faso Postage Stamps? Cross‐Country Evidence on the Commercialization of State Sovereignty |
0 |
0 |
0 |
1 |
0 |
1 |
1 |
6 |
| Total Journal Articles |
43 |
104 |
510 |
14,091 |
205 |
549 |
1,901 |
53,333 |
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