NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

NBER Working Papers by Joel Slemrod

Contact and additional information for this authorAll NBER papers and publicationsNBER Working Papers onlyInformation about this author at RePEc

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

Published: The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base, Laura Kawano, Joel Slemrod. in Business Taxation (Trans-Atlantic Public Economics Seminar), Devereux and Gordon. 2014

December 2010Car Notches: Strategic Automaker Responses to Fuel Economy Policy
with James M. Sallee: w16604

Published: Sallee, James M. & Slemrod, Joel, 2012. "Car notches: Strategic automaker responses to fuel economy policy," Journal of Public Economics, Elsevier, vol. 96(11), pages 981-999. citation courtesy of

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

Published: Claudia R. Sahm & Matthew D. Shapiro & Joel Slemrod, 2012. "Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered?," American Economic Journal: Economic Policy, American Economic Association, vol. 4(3), pages 216-50, August. citation courtesy of

December 2009Playing With Fire: Cigarettes, Taxes and Competition From the Internet
with Austan Goolsbee, Michael Lovenheim: w15612

Published: Austan Goolsbee & Michael F. Lovenheim & Joel Slemrod, 2010. "Playing with Fire: Cigarettes, Taxes, and Competition from the Internet," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 131-54, February. citation courtesy of

October 2009Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications
with Claudia R. Sahm, Matthew D. Shapiro: w15421

Published: Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications, Claudia R. Sahm, Matthew D. Shapiro, Joel Slemrod. in Tax Policy and the Economy, Volume 24, Brown. 2010

May 2009The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review
with Emmanuel Saez, Seth H. Giertz: w15012

Published: Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March. citation courtesy of

February 2009Did the 2008 Tax Rebates Stimulate Spending?
with Matthew D. Shapiro: w14753

Published: Matthew D. Shapiro & Joel Slemrod, 2009. "Did the 2008 Tax Rebates Stimulate Spending?," American Economic Review, American Economic Association, vol. 99(2), pages 374-79, May. citation courtesy of

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

Published: Keith J. Crocker & Joel Slemrod, 2007. "The economics of earnings manipulation and managerial compensation," RAND Journal of Economics, RAND Corporation, vol. 38(3), pages 698-713, 09. citation courtesy of

May 2006Tax Competition With Parasitic Tax Havens
with John D. Wilson: w12225

Published: Slemrod, Joel & Wilson, John D., 2009. "Tax competition with parasitic tax havens," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1261-1270, December. citation courtesy of

Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India
with Jagadeesh Sivadasan: w12240

Published: Sivadasan, Jagadeesh & Slemrod, Joel, 2008. "Tax law changes, income-shifting and measured wage inequality: Evidence from India," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2199-2224, October. citation courtesy of

August 2005The Economics of Workaholism: We Should Not Have Worked on This Paper
with Daniel S. Hamermesh: w11566

Published:

July 2005Denial of Death and Economic Behavior
with Wojciech Kopczuk: w11485

Published:

  • Advances in Theoretical Economics, 2005: Vol. 5: No. 1, Article 5.
  • Wojciech Kopczuk & Joel Slemrod, 2005. "Denial of Death and Economic Behavior," The B.E. Journal of Theoretical Economics, Berkeley Electronic Press, vol. 0(1), pages 5. citation courtesy of

October 2004The Economics of Corporate Tax Selfishness
w10858

Published: Slemrod, Joel. "The Economics Of Corporate Tax Selfishness," National Tax Journal, 2004, v57(4,Dec), 877-899. citation courtesy of

August 2004Corporate Tax Evasion with Agency Costs
with Keith J. Crocker: w10690

Published: Crocker, Keith J. and Joel Slemrod. "Corporate Tax Evasion With Agency Costs," Journal of Public Economics, 2005, v89(9-10,Sep), 1593-1610. citation courtesy of

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

Published: Bakija, Jon M., William G. Gale and Joel B. Slemrod. "Charitable Bequests And Taxes On Inheritances And Estates: Aggregate Evidence From Across States And Time," American Economic Review, 2003, v93(2,May), 366-370. citation courtesy of

March 2003A New Summary Measure of the Effective Tax Rate on Investment
with Roger Gordon, Laura Kalambokidis: w9535

Published: Sorensen, Peter Birch (ed.) Measuring the tax burden on capital and labor CESifo Seminar Series. Cambridge and London: MIT Press, 2004.

February 2003Do We Now Collect Any Revenue From Taxing Capital Income?
with Roger H. Gordon, Laura Kalambokidis: w9477

Published: Gordon, Roger, Laura Kalambokidis and Joel Slemrod. "Do We Now Collect Any Revenue From Taxing Capital Income?," Journal of Public Economics, 2004, v88(5,Apr), 981-1009. citation courtesy of

November 2002Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys
with Matthew D. Shapiro: w9308

Published: Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys, Matthew D. Shapiro, Joel Slemrod. in Tax Policy and the Economy, Volume 17, Poterba. 2003

September 2002Why World Redistribution Fails
with Wojciech Kopczuk, Shlomo Yitzhaki: w9186

Published: Wojciech Kopczuk, Joel Slemrod, and Shlomo Yitzhaki . "The Limitations of Decentralized World Redistribution: An Optimal Taxation Approach", European Economic Review, Volume: 49, Issue: 4 (May 2005) Pages: 1051-1079

Trust in Public Finance
w9187

Published: Cnossen, Sijbren and Hans-Werner Sinn (eds.) Public finance and public policy in the new century, CESifo Seminar Series. Cambridge and London: MIT Press, 2003.

Do Trust and Trustworthiness Pay Off?
with Peter Katuscak: w9200

Published: Slemrod, Joel and Peter Katuscak. "Do Trust and Trustworthiness Pay Off?," Journal of Human Resources, 2005, v40(3,Summer), 621-646. citation courtesy of

December 2001Consumer Response to Tax Rebates
with Matthew D. Shapiro: w8672

Published: Shapiro, Matthew D. and Joel Slemrod. "Consumer Response To Tax Rebates," American Economic Review, 2003, v93(1,Mar), 381-396. citation courtesy of

April 2001Rethinking the Estate and Gift Tax: Overview
with William G. Gale: w8205

Published: Rethinking Estate and Gift Taxation. Washington, D.C.: Brookings Institution Press, 2001.

March 2001Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity
with Wojciech Kopczuk: w8158

Published: Review of Economics and Statistics, 2003, 85(2), 256-265. citation courtesy of

Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects
with Shlomo Yitzhaki: w8196

Published: Slemrod, Joel and Shlomo Yitzhaki. "Integrating Expenditure And Tax Decisions: The Marginal Cost Of Funds And The Marginal Benefit Of Projects," National Tax Journal, 2001, v54(2,Jun), 189-201. citation courtesy of

October 2000The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors
with Wojciech Kopczuk: w7960

Published: Published in William G. Gale, James R. Hines Jr., and Joel B. Slemrod (eds.), "Rethinking Estate and Gift Taxation," Washington, DC: Brookings Institution Press, 2001, 299-343.

September 2000The Optimal Elasticity of Taxable Income
with Wojciech Kopczuk: w7922

Published: Journal of Public Economics, 2002, 84(1), 91-112. citation courtesy of

March 2000Does Growing Inequality Reduce Tax Progressivity? Should It?
with Jon Bakija: w7576

Published: Hassett, K. and R. G. Hubbard (eds.) Inequality and Tax Policy. Washington, DC: The AEI Press for the American Enterprise Institute, 2001.

January 2000Tax Avoidance, Evasion, and Administration
with Shlomo Yitzhaki: w7473

Published: Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.

May 1998The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota
with Marsha Blumenthal, Charles Christian: w6575

Published: Blumenthal, Marsha, Charles Christian and Joel Slemrod. "Do Normative Appeals Affect Tax Compliance? Evidence From A Controlled Experiment In Minnesota," National Tax Journal, 2001, v54(1,Mar), 125-136.

Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?
with Roger H. Gordon: w6576

Published: Slemrod, J. (ed.) Does Atlas Shrug? The Economic Consequences of Taxing the Rich. Cambridge: Harvard University Press, 2002.

A General Model of the Behavioral Response to Taxation
w6582

Published: Slemrod, Joel. "A General Model Of The Behavioral Response To Taxation," International Tax and Public Finance, 2001, v8(2,Mar), 119-128. citation courtesy of

Did Steve Forbes Scare the Municipal Bond Market?
with Timothy Greimel: w6583

Published: Journal of Public Health Economics, Vol. 74, no. 1 (October 1999): 81-96.

The Economics of Taxing the Rich
w6584

Published: Slemrod, J. (ed.) Does Atlas Shrug? The Economic Consequences of Taxing the Rich. Cambridge: Harvard University Press, 2002.

August 1995High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response
w5218

Published:

October 1994Free-Trade Taxation and Protectionist Taxation
w4902

Published: International Tax and Public Finance, vol. 2, no. 3, pp. 471-489, November 1995 citation courtesy of

September 1994The Seesaw Principle in International Tax Policy
with Carl Hansen, Roger Procter: w4867

Published: Journal of Public Economics, Vol. 65, no. 2 (August 1997): 163-176. citation courtesy of

The Effect of Taxes on Investment and Income Shifting to Puerto Rico
with Harry Grubert: w4869

Published: Review of Economics and Statistics, Vol. 80, no. 3 (August 1998): 365-373. citation courtesy of

April 1993Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding
with Matthew D. Shapiro: w4344

Published: American Economic Review, vol. 85, no. 1, pp. 274-283, (March 1995) citation courtesy of

March 1992Do Taxes Matter? Lessons From the 1980s
w4008

Published: American Economic Review, Volume 82, Number 2, pp. 250-6, May 1992 citation courtesy of

Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data
with Bruce Russett: w4031

Published: American Economic Review, vol 83, no 4, pp 1022-1033, Sept. 1993 citation courtesy of

February 1992Taxation and Inequality: A Time-Exposure Perspective
w3999

Published:

December 1991Income Shifting in U.S. Multinational Corporations
with David Harris, Randall Morck, Bernard Yeung: w3924

Published:

September 1991The Optimal Two-Bracket Linear Income Tax
with Shlomo Yitzhaki, Joram Mayshar: w3847

Published: Journal of Public Economics, Vol. 53, no. 2 (February 1994): 269-290. citation courtesy of

November 1990Taxes, Tariffs, and The Global Corporation
with James Levinsohn: w3500

Published: Journal of Public Economics, Vol. 51, May 1993, pp. 97-116. citation courtesy of

January 1990The Impact of the Tax Reform Act of 1986 on Foreign Direct Investment to and from the United States
w3234

Published: Slemrod, Joel (ed.) Do Taxes Matter? The Impact of the Tax Reform Act of 1986. Cambridge, MA: The MIT Press, 1990.

The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers
with William Shobe: w3237

Published: NTJ, Vol. 42, no. 4 (1989): 503-508.

A North-South Model of Taxation and Capital Flow
w3238

Published:

July 1989Optimal Taxation and Optimal Tax Systems
w3038

Published: Journal of Economic Perspectives, Vol.4, No. 1, pp. 157-178, (Winter 1990). citation courtesy of

Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison
w3042

Published:

June 1989Do We Collect Any Revenue From Taxing Capital Income?
with Roger H. Gordon: r1214

Published: From Tax Policy and the Economy 2, edited by Lawrence H. Summers, pp. 89- 130. Cambridge, MA: MIT Press, 1988.

May 1989Effect of Taxation with International Capital Mobility
r1188

Published: Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax, edited by Henry Aaron, Harvey Galper, and Joseph A. Pechman, pp. 115-155. Washington, DC: The Brookings Institution, 1988.

December 1988Fear of Nuclear War and Intercountry Differences in the Rate of Saving
w2801

Published: Economic Inquiry, October 1990. citation courtesy of

October 1988Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions
w2733

Published: Review of Economics and Statistics, Vol. 71, no. 3 (August 1989): 517-522. citation courtesy of

March 1988The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns
with Mark M. Pitt: w2526

Published: The American Economic Review, Vol. 79, No. 5, pp. 1224-1232, (December 1989). citation courtesy of

February 1988Randomness in Tax Enforcement
with Suzanne Scotchmer: w2512

Published: Journal of Public Economics, Vol. 38, no. 1 (February 1999): 17-32. citation courtesy of

December 1987Welfare Dominance: An Application to Commodity Taxation
with Shlomo Yitzhaki: w2451

Published: American Economic Review. Volume 81, No. 3, pp.480-496, June 1991 citation courtesy of

June 1987Housing Finance Imperfections and Private Saving: A Comparative Simulation Analysis of the U.S. and Japan
with Fumio Hayashi, Takatoshi Ito: w2272

Published: Journal of the Japanese and International Economies, Vol. 2, (1988), pp. 21 5-238.

October 1985The Return to Tax Simplification: An Econometric Analysis
w1756

Published: Joel Slemrod, 1989. "The Return To Tax Simplification: an Econometric Analysis," Public Finance Review, , vol. 17(1), pages 3-27, January. citation courtesy of

The Optimal Size of a Tax Collection Agency
with Shlomo Yitzhaki: w1759

Published: Slemrod, Joel and Shlomo Yitzhaki. "The Optimal Size of a Tax Collection Agency," Scandinavian Journal of Economics, vol.89, pp183-192, 1987W citation courtesy of

The Impact of Tax Reform on Households
w1765

Published: "The Effect of Tax Simplification on Individuals" From Economic Consequen-ces of Tax Simplification, Conference Series No. 29. Boston: Federal Reserve Bank of Boston, (1985).

June 1985The Compliance Cost of the U.S. Individual Income Tax System
with Nikki Sorum: w1401

Published: Slemrod, Joel and Nikki Sorum. "The Compliance Cost of the U.S. Individual Tax System." National Tax Journal, Vol. 37, No. 4, (December 1984), pp. 4 61-474.

April 1985An Empirical Examination of Municipal Financial Policy
with Roger H. Gordon: w1599

Published:

September 1984A General Equilibrium Model of Taxation That Uses Micro-Unit Data: Withan Application to the Impact of Instituting a Flat-Rate Income Tax
w1461

Published:

  • Slemrod, Joel. "A General Equilibrium Model of Taxation the Uses Micro-Unit Data: With An Application to the Impact of Instituting a Flat-Rate Income Tax," New Development in Applied General Equilibrium Analysis, ed. by J. Piggott and J. Whalley. Cambridge: Cambridge University Press, 1985.
  • Slemrod, Joel. "A General Model Of The Behavioral Response To Taxation," International Tax and Public Finance, 2001, v8(2,Mar), 119-128.

February 1983A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures
with Roger H. Gordon: w1080

Published: Gordon, Roger H. and Joel Slemrod. "A General Equilibrium Simulation Studyof Subsidies to Municipal Exoenditures." The Journal of Finance, Vol. 38, No. 2, (May 1983), pp. 585-594. citation courtesy of

November 1982On Choosing a Flat-Rate Income Tax Schedule
with Shlomo Yitzhaki: w1028

Published: Slemrod, Joel and Shlomo Yitzhaki. "On Choosing a Flat-Rate Income Tax System." National Tax Journal, Vol. 36, No. 1, (March 1983), pp. 31-44.

August 1982Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach
w0951
July 1982Taxes and the User Cost of Capital for Owner-Occupied Housing
with Patric H. Hendershott: w0929

Published: Hendershott, Patric H. and Joel Slemrod. "Taxes and the User Cost of Capital for Owner-Occupied Housing." Real Estate Economics, American Real Estate and Urban Economics Association, Vol. 10, No. 4 (December 1982) , pp. 375-393. citation courtesy of

May 1982Post-War Capital Accumulation and the Threat of Nuclear War
w0887

Published: Slemrod, Joel. "Saving and the Fear of Nuclesar War," Journal of Conflict Resolution, Vol. 30, No. 3, Sept. 1986, pp. 403-419.

November 1981A General Equilibrium Model of Taxation with Endogenous Financial Behavior
w0799

Published:

March 1981The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains
with Martin Feldstein, Shlomo Yitzhaki: w0250

Published: "The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains" The Quarterly Journal of Economics, Vol. CXIV No. 4, pp. 777-791, (June 1980). (NOTE: Reprint 147 is based on BOTH W0250 and W0257). citation courtesy of

November 1980Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax
with Martin Feldstein: w0241

Published: Feldstein, Martin S. and Slemrod, Joel. "Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax." Journal of Political Economy, Vol. 88, No. 5, (Oct. 1980), pp. 854-866. citation courtesy of

July 1978The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence
w0257

Published: Tax Notes, Vol. VII, No. 6, pp. 134-135, (August 1978). (NOTE: Reprint 147 is based on BOTH this Working Paper - 0257- and Working Paper 0250.)

February 1978Inflation and the Excess Taxation of Capital Gains on Corporate Stock
with Martin Feldstein: w0234

Published:

Contact and additional information for this authorAll NBER papers and publicationsNBER Working Papers onlyInformation about this author at RePEc

 
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