NBER Working Papers by Joel Slemrod

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Working Papers

September 2013Taxpayer Search for Information: Implications for Rational Attention
with Jeffrey Hoopes, Daniel Reck: w19482
Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes
with Wojciech Kopczuk, Justin Marion, Erich Muehlegger: w19410
October 2012The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base
with Laura Kawano: w18440
December 2010Car Notches: Strategic Automaker Responses to Fuel Economy Policy
with James M. Sallee: w16604
July 2010Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered?
with Claudia R. Sahm, Matthew D. Shapiro: w16246
December 2009Playing With Fire: Cigarettes, Taxes and Competition From the Internet
with Austan Goolsbee, Michael Lovenheim: w15612
October 2009Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications
with Claudia R. Sahm, Matthew D. Shapiro: w15421
May 2009The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review
with Emmanuel Saez, Seth H. Giertz: w15012
February 2009Did the 2008 Tax Rebates Stimulate Spending?
with Matthew D. Shapiro: w14753
January 2007A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior
with Douglas A. Shackelford, James M. Sallee: w12873
October 2006The Economics of Earnings Manipulation and Managerial Compensation
with Keith J. Crocker: w12645
May 2006Tax Competition With Parasitic Tax Havens
with John D. Wilson: w12225
Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India
with Jagadeesh Sivadasan: w12240
August 2005The Economics of Workaholism: We Should Not Have Worked on This Paper
with Daniel S. Hamermesh: w11566
July 2005Denial of Death and Economic Behavior
with Wojciech Kopczuk: w11485
October 2004The Economics of Corporate Tax Selfishness
August 2004Corporate Tax Evasion with Agency Costs
with Keith J. Crocker: w10690
July 2004Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns
with Jon Bakija: w10645
May 2003Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time
with Jon Bakija, William Gale: w9661
March 2003A New Summary Measure of the Effective Tax Rate on Investment
with Roger Gordon, Laura Kalambokidis: w9535
February 2003Do We Now Collect Any Revenue From Taxing Capital Income?
with Roger H. Gordon, Laura Kalambokidis: w9477
November 2002Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys
with Matthew D. Shapiro: w9308
September 2002Why World Redistribution Fails
with Wojciech Kopczuk, Shlomo Yitzhaki: w9186
Trust in Public Finance
Do Trust and Trustworthiness Pay Off?
with Peter Katuscak: w9200
December 2001Consumer Response to Tax Rebates
with Matthew D. Shapiro: w8672
April 2001Rethinking the Estate and Gift Tax: Overview
with William G. Gale: w8205
March 2001Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity
with Wojciech Kopczuk: w8158
Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects
with Shlomo Yitzhaki: w8196
October 2000The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors
with Wojciech Kopczuk: w7960
September 2000The Optimal Elasticity of Taxable Income
with Wojciech Kopczuk: w7922
March 2000Does Growing Inequality Reduce Tax Progressivity? Should It?
with Jon Bakija: w7576
January 2000Tax Avoidance, Evasion, and Administration
with Shlomo Yitzhaki: w7473
May 1998The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota
with Marsha Blumenthal, Charles Christian: w6575
Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?
with Roger H. Gordon: w6576
A General Model of the Behavioral Response to Taxation
Did Steve Forbes Scare the Municipal Bond Market?
with Timothy Greimel: w6583
The Economics of Taxing the Rich
August 1995High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response
October 1994Free-Trade Taxation and Protectionist Taxation
September 1994The Seesaw Principle in International Tax Policy
with Carl Hansen, Roger Procter: w4867
The Effect of Taxes on Investment and Income Shifting to Puerto Rico
with Harry Grubert: w4869
April 1993Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding
with Matthew D. Shapiro: w4344
March 1992Do Taxes Matter? Lessons From the 1980s
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data
with Bruce Russett: w4031
February 1992Taxation and Inequality: A Time-Exposure Perspective
December 1991Income Shifting in U.S. Multinational Corporations
with David Harris, Randall Morck, Bernard Yeung: w3924
September 1991The Optimal Two-Bracket Linear Income Tax
with Shlomo Yitzhaki, Joram Mayshar: w3847
November 1990Taxes, Tariffs, and The Global Corporation
with James Levinsohn: w3500
January 1990The Impact of the Tax Reform Act of 1986 on Foreign Direct Investment to and from the United States
The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers
with William Shobe: w3237
A North-South Model of Taxation and Capital Flow
July 1989Optimal Taxation and Optimal Tax Systems
Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison
June 1989Do We Collect Any Revenue From Taxing Capital Income?
with Roger H. Gordon: r1214
May 1989Effect of Taxation with International Capital Mobility
December 1988Fear of Nuclear War and Intercountry Differences in the Rate of Saving
October 1988Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions
March 1988The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns
with Mark M. Pitt: w2526
February 1988Randomness in Tax Enforcement
with Suzanne Scotchmer: w2512
December 1987Welfare Dominance: An Application to Commodity Taxation
with Shlomo Yitzhaki: w2451
June 1987Housing Finance Imperfections and Private Saving: A Comparative Simulation Analysis of the U.S. and Japan
with Fumio Hayashi, Takatoshi Ito: w2272
October 1985The Return to Tax Simplification: An Econometric Analysis
The Optimal Size of a Tax Collection Agency
with Shlomo Yitzhaki: w1759
The Impact of Tax Reform on Households
June 1985The Compliance Cost of the U.S. Individual Income Tax System
with Nikki Sorum: w1401
April 1985An Empirical Examination of Municipal Financial Policy
with Roger H. Gordon: w1599
September 1984A General Equilibrium Model of Taxation That Uses Micro-Unit Data: Withan Application to the Impact of Instituting a Flat-Rate Income Tax
February 1983A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures
with Roger H. Gordon: w1080
November 1982On Choosing a Flat-Rate Income Tax Schedule
with Shlomo Yitzhaki: w1028
August 1982Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach
July 1982Taxes and the User Cost of Capital for Owner-Occupied Housing
with Patric H. Hendershott: w0929
May 1982Post-War Capital Accumulation and the Threat of Nuclear War
November 1981A General Equilibrium Model of Taxation with Endogenous Financial Behavior
March 1981The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains
with Martin Feldstein, Shlomo Yitzhaki: w0250
November 1980Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax
with Martin Feldstein: w0241
April 1979Inflation and the Excess Taxation of Capital Gains on Corporate Stock
with Martin Feldstein: w0234
July 1978The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence

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