Access Statistics for Joel Slemrod

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
A General Equilibrium Model of Taxation That Uses Micro-Unit Data: Withan Application to the Impact of Instituting a Flat-Rate Income Tax 0 0 0 87 2 13 17 380
A General Equilibrium Model of Taxation with Endogenous Financial Behavior 0 0 0 82 1 7 13 405
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 0 0 54 1 2 9 359
A General Model of the Behavioral Response to Taxation 0 1 2 446 0 6 11 1,246
A NORTH-SOUTH MODEL OF TAXATION AND CAPITAL FLOWS 0 0 0 0 0 5 5 48
A New Summary Measure of the Effective Tax Rate on Investment 0 0 0 353 1 5 9 1,204
A North-South Model of Taxation and Capital Flow 0 0 0 52 0 3 5 251
A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior 0 0 0 168 7 14 14 504
A characteristics approach to optimal taxation: line drawing and tax-driven product innovation 0 0 0 6 1 5 8 40
An Empirical Examination of Municipal Financial Policy 0 0 0 57 0 2 5 305
An Inverse-Ramsey Tax Rule 1 1 16 16 3 8 18 18
An Inverse-Ramsey Tax Rule 0 1 13 13 1 9 14 14
Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? 0 1 4 375 1 15 26 1,757
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions 0 0 0 78 0 7 7 300
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration 0 0 1 25 1 8 39 262
Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration 0 0 1 31 0 3 8 84
Car Notches: Strategic Automaker Responses to Fuel Economy Policy 0 0 0 32 0 5 10 161
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 11 0 3 6 92
Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time 0 0 0 89 0 3 6 782
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 5 6 104
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 0 7 13 127
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 4 7 215
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 3 11 16 132
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 1 5 6 159
Consumer Response to Tax Rebates 0 0 2 284 2 6 15 1,777
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 0 158 12 30 38 603
Corporate Tax Disclosure 0 0 2 24 2 13 19 47
Corporate Tax Evasion with Agency Costs 0 1 1 234 0 8 21 839
Death Watch for the Estate Tax? 0 0 0 12 2 2 3 76
Denial of Death and Economic Behavior 0 0 0 151 2 7 14 686
Did Steve Forbes Scare the Municipal Bond Market? 0 0 0 112 0 5 8 1,027
Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys 0 0 0 281 0 1 2 952
Did the 2008 Tax Rebates Stimulate Spending? 0 0 1 139 6 13 18 471
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data 0 0 1 38 2 7 14 449
Distributional Implications of Joint Tax Evasion 0 0 1 103 9 25 34 360
Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process 0 0 0 12 1 4 6 42
Do Taxes Matter? Lessons From the 1980s 0 0 0 94 4 15 16 371
Do Trust and Trustworthiness Pay Off? 0 0 0 150 2 5 6 564
Do We Now Collect Any Revenue From Taxing Capital Income? 0 0 0 153 0 2 4 434
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes 0 0 0 38 0 5 6 98
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes 0 0 0 58 0 6 12 198
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 0 0 285 7 14 24 1,201
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns 0 1 1 52 1 6 13 239
Does Credit-card Information Reporting Improve Small-business Tax Compliance? 0 0 0 43 0 4 10 106
Does Growing Inequality Reduce Tax Progressivity? Should It? 0 0 1 258 0 3 7 928
Does credit-card information reporting improve small-business tax compliance? 0 0 1 37 0 3 8 48
Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity 0 1 2 155 2 11 22 773
Estimating Tax Noncompliance with Evidence from Unaudited 0 0 0 10 1 8 20 60
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 61 1 5 9 657
Free-Trade Taxation and Protectionist Taxation 0 0 0 241 1 5 7 1,690
Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment 1 1 1 74 3 8 15 205
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 0 143 2 6 6 1,136
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 0 0 1 31 0 3 9 171
Household response to the 2008 tax rebates: survey evidence and aggregate implications 0 0 0 33 0 2 5 159
Housing Finance Imperfections and Private Saving: A Comparative Simulation Analysis of the U.S. and Japan 0 0 0 96 2 7 9 294
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 1 1 3 26 2 5 10 63
How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 0 1 2 64 3 21 32 212
Income Shifting in U.S. Multinational Corporations 0 0 0 0 1 5 6 136
Income Shifting in U.S. Multinational Corporations 0 0 0 208 2 5 10 1,162
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 0 29 1 10 16 257
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 0 301 1 6 8 1,360
Issues in Colombian Tax Administration 0 1 1 6 1 7 7 48
Missing Miles: Evasion Responses to Car Taxes 0 1 1 4 3 8 10 35
Missing Miles: Evasion Responses to Car Taxes 0 0 0 26 4 11 17 83
Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate 0 0 2 35 1 4 9 56
Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics 0 0 0 173 3 7 11 451
On Choosing a Flat-Rate Income Tax Schedule 0 0 0 133 1 5 6 1,129
Optimal Dual-Regime Business Tax Systems 0 1 22 22 2 21 68 68
Optimal Dual-Regime Business Tax Systems 0 2 15 15 2 20 28 28
Optimal Tax Administration 0 3 8 152 3 15 28 244
Optimal Tax Administration 0 1 1 159 4 12 19 256
Optimal Taxation and Optimal Tax Systems 0 0 2 863 2 11 20 2,141
Optimal observability in a linear income tax 0 0 0 119 0 2 5 221
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 29 0 7 11 97
Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan 0 0 0 45 2 9 12 108
Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax 0 0 0 82 0 5 8 379
Playing With Fire: Cigarettes, Taxes and Competition From the Internet 0 0 2 76 1 5 12 342
Playing with Fire: Cigarettes, Taxes and Competition from the Internet 0 0 0 43 0 5 9 224
Post-War Capital Accumulation and the Threat of Nuclear War 0 0 0 31 0 14 17 412
Public Tax-Return Disclosure 0 0 1 92 4 13 19 182
Public disclosure of tax information. Compliance tool or social network? 0 0 1 36 1 2 9 57
Randomness in Tax Enforcement 0 1 1 95 0 11 11 278
Rethinking the Estate and Gift Tax: Overview 0 0 0 266 1 6 8 1,241
TAX EFFECTS OF FOREIGN DIRECT INVESTMENT IN THE U.S.: EVIDENCE FROM A CROSS-COUNTRY COMPARISON 0 0 0 1 0 5 7 208
THE IMPACT OF THE TAX REFORM ACT OF 1986 ON FOREIGN DIRECT INVESTMENT TO AND FROM THE UNITED STATES 0 0 0 0 2 4 4 72
Tax Avoidance, Evasion, and Administration 0 0 10 1,457 10 26 79 4,133
Tax Competition With Parasitic Tax Havens 0 0 1 460 1 8 12 1,276
Tax Compliance and Enforcement 1 3 12 186 2 17 39 408
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 1 247 0 7 11 688
Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach 0 0 0 32 0 2 4 177
Tax ImplementationIssues in the Transition from a Planned Economy 0 0 0 1 0 2 5 262
Tax Knowledge and Tax Manipulation: A Unifying Model 0 1 5 29 1 7 15 79
Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India 0 0 0 110 1 5 10 919
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 0 15 2 11 12 21
Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property 0 0 0 15 0 4 12 42
Tax Reform Made Me Do It! 0 0 1 34 1 9 15 108
Tax administration and tax systems 0 0 0 184 2 9 11 327
Tax sensitivity of foreign direct investment: an empirical assessment 0 0 0 202 1 10 11 841
Taxation and Inequality: A Time-Exposure Perspective 0 0 0 75 0 6 9 374
Taxation and the Superrich 0 0 1 67 0 13 22 174
Taxation and the Superrich 1 1 2 79 2 12 20 146
Taxation and the Superrich 0 0 1 56 1 4 9 84
Taxation and the superrich 0 0 0 24 2 4 7 53
Taxes and the User Cost of Capital for Owner-Occupied Housing 0 0 0 324 0 4 6 960
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 0 0 105 0 6 10 511
Taxes on the internet. Deterrence effects of public disclosure 0 0 0 119 5 20 27 339
Taxes, Tariffs, and Globale Corporation 0 0 0 0 0 5 6 46
Taxes, Tariffs, and The Global Corporation 0 0 0 37 0 2 3 254
Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts 1 1 1 49 5 10 13 146
Taxing Identity 0 39 39 39 5 23 26 26
Taxing Our Wealth 0 0 0 29 1 4 8 75
Taxing Our Wealth 0 0 1 10 1 10 16 60
Taxing Our Wealth 1 1 1 52 2 7 22 120
Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts 0 1 2 29 2 12 15 59
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 31 0 6 10 126
Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota 1 3 5 207 14 35 47 573
Taxpayer search for information: implications for rational attention 0 0 0 0 1 4 6 42
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 0 0 1 59 3 9 12 302
The Compliance Cost of the U.S. Individual Income Tax System 0 0 0 246 0 6 16 869
The Costs of Taxation and the Marginal Cost of Funds 0 0 1 64 1 3 6 688
The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota 0 0 2 392 0 10 16 1,458
The Economics of Corporate Tax Selfishness 0 0 0 310 2 5 9 974
The Economics of Earnings Manipulation and Managerial Compensation 0 0 0 106 1 7 11 392
The Economics of Taxing the Rich 0 0 0 518 3 9 12 2,430
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 254 2 6 8 1,141
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 0 338 2 8 10 1,138
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 0 2 8 269
The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base 0 1 2 112 2 8 10 316
The Effect of Taxes on Investment and Income Shifting to Puerto Rico 0 0 0 239 0 6 11 2,698
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 0 0 1 126 2 4 12 628
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 1 1 1 544 4 17 29 1,747
The Impact of Tax Reform on Households 0 0 0 41 0 3 7 225
The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors 2 2 4 230 4 20 31 1,287
The Impact of the Tax Reform Act of 1986 on Foreign Direct Investment to and from the United States 0 0 0 86 0 5 8 467
The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence 2 2 2 137 6 19 30 974
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households 0 0 0 21 0 4 5 36
The Optimal Elasticity of Taxable Income 0 0 0 270 1 5 6 885
The Optimal Size of a Tax Collection Agency 0 0 0 211 1 5 7 804
The Optimal Two-Bracket Linear Income Tax 0 0 0 138 0 8 14 1,290
The Return to Tax Simplification: An Econometric Analysis 0 0 0 103 2 4 6 303
The Seesaw Principle in International Tax Policy 0 0 0 132 0 3 5 961
The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers 0 0 1 142 2 7 12 669
The use of panel data in the analysis of the behavioral response to taxation 0 0 1 20 0 7 19 78
Trust and Trustworthiness in an Economy with Heterogeneous Individuals 0 0 0 101 0 4 9 279
Trust in Public Finance 0 1 4 247 1 7 17 857
Welfare Dominance: An Application to Commodity Taxation 0 0 0 117 2 9 11 388
Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock 0 0 1 31 4 10 13 110
Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns 0 0 2 13 0 4 8 30
Why World Redistribution Fails 0 0 0 109 2 9 15 469
Total Working Papers 13 77 221 18,576 244 1,192 2,026 75,771

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 1 2 2 132
A Characteristics Approach to Optimal Taxation: Line Drawing and Tax‐Driven Product Innovation 0 0 0 6 1 9 14 51
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures 0 0 1 19 0 3 6 204
A General Model of the Behavioral Response to Taxation 2 3 8 174 2 7 31 586
A North-South Model of Taxation and Capital Flows 0 0 0 0 0 0 5 105
An Empirical Test for Tax Evasion 0 1 6 458 0 9 27 1,158
An inverse-Ramsey tax rule 0 0 0 0 5 15 15 15
Analyzing the standard deduction as a presumptive tax 0 0 1 34 0 4 7 281
April 15 Syndrome 0 0 0 0 0 5 7 243
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions 0 0 0 46 2 11 14 308
Are capital gains the Achilles’ heel of taxing the rich? 2 4 12 24 5 9 23 53
Are corporate tax rates, or countries, converging? 0 2 3 748 3 10 14 1,631
Behavioral Public Finance: Tax Design As Price Presentation 0 0 1 120 1 7 10 430
Car notches: Strategic automaker responses to fuel economy policy 0 2 4 75 1 10 18 342
Caveats to the Research Use of Tax-Return Administrative Data 0 0 3 62 3 9 21 134
Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time 0 0 0 53 0 5 10 371
Cheating Ourselves: The Economics of Tax Evasion 2 4 11 163 6 25 67 1,577
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered? 0 1 1 44 0 3 10 330
Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition 0 0 0 36 1 4 10 107
Consumer Response to Tax Rebates 0 2 10 225 0 9 36 984
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding 0 0 0 178 2 9 16 783
Corporate tax evasion with agency costs 1 2 3 395 1 13 32 1,347
Deconstructing the Income Tax 0 0 1 62 0 6 9 211
Denial of Death and Economic Behavior 0 0 1 94 1 4 8 643
Did Steve Forbes scare the US municipal bond market? 0 0 0 38 0 1 5 252
Did the 2008 Tax Rebates Stimulate Spending? 1 2 6 184 6 18 36 827
Did the Tax Reform Act of 1986 Simplify Tax Matters? 0 0 0 45 1 9 12 278
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data 0 0 1 26 1 4 10 228
Distinguishing the role of authority “in” and authority “to” 0 0 0 35 1 11 15 182
Distributional Implications of Joint Tax Evasion 0 0 0 8 3 15 23 79
Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota 0 0 3 201 2 11 23 530
Do Taxes Matter for Foreign Direct Investment? 0 0 0 1 3 13 16 919
Do Taxes Matter? Lessons from the 1980's 0 0 1 139 0 8 17 538
Do Trust and Trustworthiness Pay Off? 0 0 0 22 0 4 7 203
Do we now collect any revenue from taxing capital income? 0 0 0 98 0 3 4 370
Does Evasion Invalidate the Welfare Sufficiency of the ETI? 0 0 0 4 1 1 3 18
Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance 0 2 21 232 0 9 47 458
Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes 0 0 1 38 1 11 25 222
Does credit-card information reporting improve small-business tax compliance? 0 0 1 76 2 13 42 342
Does giving tax debtors a break improve compliance and income? Evidence from quasi‐random assignment of IRS Revenue Officers 0 0 4 4 2 10 23 23
Down-Payment Constraints: Tax Policy Effects in a Growing Economy With Rental and Owner-Occupied Housing 0 0 0 20 0 5 5 56
Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity 0 0 2 175 1 10 21 918
Editor's Choice Insights from a Tax-systems Perspective 0 0 3 13 3 4 11 53
Estimating tax noncompliance with evidence from unaudited tax returns 0 0 0 104 1 9 15 403
Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy 0 1 2 192 5 12 33 576
Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934 0 0 0 14 0 4 10 62
Fear of Nuclear War and Intercountry Differences in the Rate of Saving 0 0 0 0 2 8 11 368
Financial reporting, tax, and real decisions: toward a unifying framework 0 0 1 47 2 8 14 196
Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled 0 0 0 95 1 4 5 342
Free trade taxation and protectionist taxation 0 0 0 34 0 3 6 187
Gender tax difference in the U.S. income tax 1 1 17 22 116 428 1,051 1,148
Genes as Tags: The Tax Implications of Widely Available Genetic Information 0 1 1 11 0 3 6 52
Gifts to government 0 0 2 7 0 1 5 18
Group Equity and Implicit Discrimination in Tax Systems 0 0 3 34 1 2 7 56
Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms 1 1 3 21 3 10 24 116
Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan 0 0 0 52 2 3 4 238
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan 1 2 10 30 4 12 25 100
Incentive effects of the IRS’ passport certification and revocation process 0 0 0 4 2 5 6 29
Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 1 3 13 321 1 5 29 708
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects 0 0 0 10 2 4 9 51
Introduction to the special issue on The Role of Firms in Tax Systems 0 0 0 57 0 2 4 165
Is This Tax Reform, or Just Confusion? 0 0 0 27 1 3 10 138
Lessons for Tax Policy in the Great Recession 0 0 0 26 0 0 3 96
Life and Death Questions About the Estate and Gift Tax 0 0 0 9 0 4 8 34
Location, (Real) Location, (Tax) Location: An Essay on Mobility’s Place in Optimal Taxation 0 2 6 35 0 5 14 100
Methodological Issues in Measuring and Interpreting Taxable Income Elasticities 1 1 3 29 2 4 17 105
Missing miles: Evasion responses to car taxes 0 0 0 16 4 9 15 85
Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics 0 0 0 69 1 4 8 234
On Voluntary Compliance, Voluntary Taxes, and Social Capital 0 0 1 22 0 6 12 83
Optimal Taxation and Optimal Tax Systems 0 0 0 567 4 8 25 1,475
Optimal observability in a linear income tax 0 0 1 23 0 3 8 243
Optimal tax administration 3 5 21 235 7 24 83 720
Optimal tax systems with endogenous behavioral biases 1 2 3 22 2 13 16 67
Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax 0 0 0 52 1 6 18 299
Playing with Fire: Cigarettes, Taxes, and Competition from the Internet 0 0 0 108 2 10 18 481
Policy Watch: Death Watch for the Estate Tax? 0 0 0 88 0 2 3 394
Professional Opinions About Tax Policy: 1994 and 1934 0 0 0 4 1 6 12 40
Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives 2 2 5 100 3 4 11 235
Public disclosure of tax information: Compliance tool or social network? 2 2 4 9 4 17 25 58
Public tax-return disclosure 0 1 3 66 1 13 21 288
Putting Firms into Optimal Tax Theory 0 0 1 94 1 5 7 310
Randomness in tax enforcement 0 0 1 59 2 6 9 223
Rank Reversals and the Tax Elasticity of Capital Gain Realizations 0 0 0 0 0 4 7 15
Real Firms in Tax Systems 0 0 0 32 4 4 6 89
Rhetoric and Economics in the Estate Tax Debate 0 0 0 6 0 2 4 24
Saving and the Fear of Nuclear War 0 2 2 4 1 11 13 46
Stock Transactions Volume and the 1978 Capital Gains Tax Reduction 0 0 0 11 1 3 6 49
Tax Analysis with a Human Face: Closing the Gap between Theory and Practice: Invited Lecture 0 0 0 0 0 4 6 55
Tax Compliance and Enforcement 1 5 12 113 6 24 45 368
Tax From Any Angle: Reflections on Multi-Disciplinary Tax Research 0 0 0 15 0 3 4 48
Tax Implementation Issues in the Transition from a Planned Economy 0 0 0 0 1 4 9 68
Tax Knowledge and Tax Manipulation: A Unifying Model 0 0 6 9 1 5 15 36
Tax Privacy 0 2 6 6 0 14 29 30
Tax Reform Made Me Do It! 0 1 1 11 0 5 7 72
Tax competition with parasitic tax havens 0 1 8 469 7 22 49 1,320
Tax law changes, income-shifting and measured wage inequality: Evidence from India 0 0 0 53 1 10 18 423
Tax losses and ex-ante offshore transfer of intellectual property 0 0 0 6 0 2 7 26
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 0 84 1 4 6 235
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 1 1 43 1 6 11 162
Taxation and Big Brother: information, personalisation and privacy in 21st century tax policy 0 0 0 0 0 4 4 194
Taxation and the Financial Sector 0 0 1 47 1 5 7 137
Taxation and the Superrich 0 1 2 28 1 4 13 107
Taxes and the User Cost of Capital for Owner‐Occupied Housing 1 2 4 67 2 10 22 288
Taxes on the Internet: Deterrence Effects of Public Disclosure 0 0 1 54 0 9 19 216
Taxes, tariffs, and the global corporation 0 0 0 22 1 10 11 199
Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts 0 1 1 12 1 9 16 73
Taxing Our Wealth 0 3 7 91 5 14 34 342
Taxing the rich (more) 0 0 1 5 1 12 31 48
Taxpayer Search for Information: Implications for Rational Attention 0 0 0 19 1 6 12 171
Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota 4 5 23 715 11 27 87 1,967
Thanatology and Economics: The Behavioral Economics of Death 0 0 1 131 0 3 7 484
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns 0 0 2 75 1 8 13 479
The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform 0 0 0 36 4 7 12 114
The Costs of Taxation and the Marginal Efficiency Cost of Funds 0 0 4 140 3 9 22 410
The Distribution of Income Tax Noncompliance 0 1 2 244 1 10 13 561
The Economic Effects of the Tax Reform Act of 1986 2 6 36 1,551 8 38 111 4,859
The Economics of Corporate Tax Selfishness 0 1 5 307 3 15 44 1,038
The Economics of Workaholism: We Should Not Have Worked on This Paper 0 0 3 148 1 7 18 730
The Effect Of Taxes On Investment And Income Shifting To Puerto Rico 1 1 3 258 3 12 29 1,242
The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan 0 1 4 83 1 6 33 684
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains 0 0 1 83 0 6 15 466
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply 0 0 0 14 0 4 13 209
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review 2 2 5 500 4 13 46 1,729
The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems 1 2 9 54 2 10 26 139
The Income Tax Compliance Cost of Big Business 2 3 5 26 5 11 20 101
The NTJ Hall of Fame 0 0 0 0 2 2 5 20
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households 0 1 5 6 2 17 26 33
The Return To Tax Simplification: an Econometric Analysis 0 0 0 24 2 6 11 118
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis 0 0 0 66 6 9 12 385
The Role of Misconceptions in Support for Regressive Tax Reform 0 1 2 70 3 6 13 208
The VAT at 100: A Retrospective Survey and Agenda for Future Research 0 0 4 23 0 12 24 69
The behavioral response to housing transfer taxes: Evidence from a notched change in D.C. policy 0 2 9 97 0 13 34 270
The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications 0 0 0 38 0 2 8 151
The economics of earnings manipulation and managerial compensation 0 0 0 22 1 3 4 224
The effect of tax simplification on individuals 0 0 0 26 0 2 2 228
The fatal toll of driving to drink: The effect of minimum legal drinking age evasion on traffic fatalities 0 1 1 81 6 30 35 397
The limitations of decentralized world redistribution: An optimal taxation approach 0 0 0 89 0 2 5 365
The optimal elasticity of taxable income 1 1 2 200 1 7 16 682
The optimal two-bracket linear income tax 0 0 0 175 1 6 9 591
The seesaw principle in international tax policy 0 0 0 55 0 9 16 516
Three Decades of Tax Analysis, 1992–2022 0 0 4 35 0 2 10 46
Three challenges for public finance 0 0 0 45 0 1 3 317
Toward a Consumption Tax, and Beyond 0 0 0 53 0 4 8 188
Understanding multidimensional tax systems 0 0 1 50 1 3 6 153
Welfare Dominance: An Application to Commodity Taxation 0 0 0 100 0 5 8 634
What Do Cross-Country Studies Teach about Government Involvement, Prosperity, and Economic Growth? 0 0 0 60 2 13 18 459
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement 1 5 19 416 5 22 62 1,354
What taxpayers, governments and tax economists do – and what they should do 0 0 0 5 2 11 17 28
Who Sells During a Crash? Evidence from Tax Return Data on Daily Sales of Stock 1 1 2 3 3 5 9 20
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns 0 0 0 0 3 10 12 12
Why Is Elvis on Burkina Faso Postage Stamps? Cross‐Country Evidence on the Commercialization of State Sovereignty 0 0 0 1 1 4 8 13
Total Journal Articles 38 102 415 14,441 365 1,625 3,665 56,579

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 7 8 164
Tax Progressivity and Income Inequality 0 0 0 0 1 6 10 176
Tax Progressivity and Income Inequality 0 0 0 0 2 5 8 243
Tax Systems 0 0 0 0 2 11 23 518
Taxation in the Global Economy 0 0 0 0 1 11 16 351
Taxes in America: What Everyone Needs to Know 0 0 0 0 0 3 6 247
Taxes in America: What Everyone Needs to Know 0 0 0 0 3 6 9 138
Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 2 8 23 320
Taxing Ourselves, 4th Edition: A Citizen's Guide to the Debate over Taxes 0 0 0 0 5 14 35 2,057
Total Books 0 0 0 0 16 71 138 4,214

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 5 6 103
An Empirical Examination of Municipal Financial Policy 0 0 0 13 1 4 4 71
Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys 0 0 0 42 0 8 13 160
Do We Collect Any Revenue from Taxing Capital Income? 0 0 0 33 0 6 9 116
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response 0 0 0 75 0 3 9 229
Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications 0 0 1 46 3 13 22 219
Income Shifting in U.S. Multinational Corporations 0 0 0 64 1 4 14 263
Inflation and the Excess Taxation of Capital Gains on Corporate Stock 0 0 0 29 2 4 7 94
Introduction to "American Economic Growth and Standards of Living before the Civil War" 0 0 0 2 0 4 7 66
Introduction to "Taxation in the Global Economy" 0 0 0 38 1 5 6 140
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison 0 0 0 118 4 8 13 395
Tax Reform Made Me Do It! 0 0 0 35 3 14 18 154
Tax avoidance, evasion, and administration 4 10 48 1,939 17 60 292 8,670
Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence 0 0 2 64 0 8 16 210
Taxation and Inequality: A Time-Exposure Perspective 0 0 0 25 3 9 12 117
Taxing Identity 0 0 3 3 1 11 14 14
The Impact of U.S. Tax Reform on Canadian Stock Prices 0 0 0 5 0 6 8 59
The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households 0 0 1 3 2 13 19 26
Total Chapters 4 10 55 2,558 38 185 489 11,106

logo

LogEc Home

Top Working Papers
Top Journal Articles
Top Books
Top Chapters
Top Software Items

Top Authors

Top Working Paper series and Journals

About LogEc

Authors with papers registered in the RePEc Author Service.

Register yourself as an author or register more papers in the RePEc Author Service.

Authors with no registered papers

RePEc
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.

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

Since October 2025, abstract view statistics are potentially heavily influenced by traffic from AI bots and tools that we could not eliminate despite our best efforts.

Statistics updated 2026-03-04