Public Economics: Taxation, Subsidies, and Revenue

2013
w19055	Mark R. Jacobsen Arthur A. van Benthem	Vehicle Scrappage and Gasoline Policy
w19007	Richard Blundell Monica Costa Dias Costas Meghir Jonathan M. Shaw	Female Labour Supply, Human Capital and Welfare Reform
w18935	Joshua Graff Zivin Matthew Neidell	Environment, Health, and Human Capital
w18924	Garth Heutel David L. Kelly	Incidence and Environmental Effects of Distortionary Subsidies
w18922	Stéphane Guibaud Yves Nosbusch Dimitri Vayanos	Bond Market Clienteles, the Yield Curve, and the Optimal Maturity Structure of Government Debt
w18913	Keith Marzilli Ericson Judd B. Kessler	The Articulation Effect of Government Policy: Health Insurance Mandates Versus Taxes
w18897	Joshua Elliott Don Fullerton	Can a Unilateral Carbon Tax Reduce Emissions Elsewhere?
w18885	Henrik Jacobsen Kleven Camille Landais Emmanuel Saez Esben Anton Schultz	Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark
w18872	Siqi Zheng Matthew E. Kahn Weizeng Sun Danglun Luo	Incentivizing China’s Urban Mayors to Mitigate Pollution Externalities: The Role of the Central Government and Public Environmentalism
w18865	Ilyana Kuziemko Michael I. Norton Emmanuel Saez Stefanie Stantcheva	How Elastic Are Preferences for Redistribution? Evidence from Randomized Survey Experiments
w18849	Christopher R. Knittel Ryan Sandler	The Welfare Impact of Indirect Pigouvian Taxation: Evidence from Transportation
w18835	Emmanuel Saez Stefanie Stantcheva	Generalized Social Marginal Welfare Weights for Optimal Tax Theory
w18833	Debopam Bhattacharya Pascaline Dupas Shin Kanaya	Estimating the Impact of Means-tested Subsidies under Treatment Externalities with Application to Anti-Malarial Bednets
w18805	John Cawley Stephanie von Hinke Kessler Scholder	The Demand for Cigarettes as Derived from the Demand for Weight Control
w18792	Emmanuel Farhi Iván Werning	Estate Taxation with Altruism Heterogeneity
w18785	Michael J. Kottelenberg Steven F. Lehrer	New Evidence on the Impacts of Access to and Attending Universal Childcare in Canada
w18781	Matthew E. Kahn Nils Kok John M. Quigley	Commercial Building Electricity Consumption Dynamics: The Role of Structure Quality, Human Capital, and Contract Incentives
w18779	Olivier J. Blanchard Daniel Leigh	Growth Forecast Errors and Fiscal Multipliers
w18760	Ellen R. McGrattan Edward C. Prescott	On Financing Retirement with an Aging Population
w18747	Wojciech Kopczuk	Incentive Effects of Inheritances and Optimal Estate Taxation
w18694	Bruce Blonigen	Industrial Policy and Downstream Export Performance
w18685	Christopher R. Knittel	The Energy-Policy Efficiency Gap: Was There Ever Support for Gasoline Taxes?
w18675	Olivier Jeanne Anton Korinek	Macroprudential Regulation Versus Mopping Up After the Crash
w18666	Nicola Pavoni Ofer Setty Giovanni L. Violante	Search and Work in Optimal Welfare Programs

2012
w18629	Jeffrey D. Sachs Laurence J. Kotlikoff	Smart Machines and Long-Term Misery
w18609	Sumit Agarwal Efraim Benmelech Nittai Bergman Amit Seru	Did the Community Reinvestment Act (CRA) Lead to Risky Lending?
w18599	Matthew C. Weinzierl	The Promise of Positive Optimal Taxation: A Generalized Theory Calibrated to Survey Evidence on Normative Preferences Explains Puzzling Features of Policy
w18584	Wojciech Kopczuk	Taxation of Intergenerational Transfers and Wealth
w18553	James R. Hines Jr.	How Important Are Perpetual Tax Savings?
w18525	Andrew A. Samwick	Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment
w18521	Thomas Piketty Emmanuel Saez	Optimal Labor Income Taxation
w18514	Marika Cabral Caroline Hoxby	The Hated Property Tax: Salience, Tax Rates, and Tax Revolts
w18497	Daniel Riera-Crichton Carlos A. Vegh Guillermo Vuletin	Tax Multipliers: Pitfalls in Measurement and Identification
w18483	Harry Huizinga Johannes Voget Wolf Wagner	International Taxation and Cross-Border Banking
w18473	Nir Jaimovich Sergio Rebelo	Non-linear Effects of Taxation on Growth
w18472	Jesse Edgerton	Investment, Accounting, and the Salience of the Corporate Income Tax
w18462	Joshua S. Graff Zivin Matthew Kotchen Erin T. Mansur	Spatial and Temporal Heterogeneity of Marginal Emissions: Implications for Electric Cars and Other Electricity-Shifting Policies
w18442	Jarkko Harju Tuomas Kosonen	The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
w18440	Laura Kawano Joel Slemrod	The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base
w18423	Alberto F. Alesina Silvia Ardagna	The design of fiscal adjustments
w18415	Peter Egger Christian Keuschnigg Valeria Merlo Georg Wamser	Corporate Taxes and Internal Borrowing within Multinational Firms
w18406	Florian Scheuer	Adverse Selection In Credit Markets and Regressive Profit Taxation
w18354	Laurence Ales Pricila Maziero Pierre Yared	A Theory of Political and Economic Cycles
w18351	Vivi Alatas Abhijit Banerjee Arun G. Chandrasekhar Rema Hanna Benjamin A. Olken	Network Structure and the Aggregation of Information: Theory and Evidence from Indonesia
w18332	Alexander M. Gelber Matthew C. Weinzierl	Equalizing Outcomes vs. Equalizing Opportunities: Optimal Taxation when Children's Abilities Depend on Parents' Resources
w18244	Edward L. Glaeser	Urban Public Finance
w18232	Raj Chetty John N. Friedman Emmanuel Saez	Using Differences in Knowledge Across Neighborhoods to Uncover the Impacts of the EITC on Earnings
w18228	Casey Rothschild Florian Scheuer	Redistributive Taxation in the Roy Model
w18206	Hilary W. Hoynes Douglas L. Miller David Simon	Income, the Earned Income Tax Credit, and Infant Health
w18204	Charles F. Manski	Choosing Size of Government Under Ambiguity: Infrastructure Spending and Income Taxation
w18198	Gordon B. Dahl Katrine V. Løken Magne Mogstad	Peer Effects in Program Participation
w18176	Joshua Aizenman Yothin Jinjarak	Income inequality, tax base and sovereign spreads
w18151	Mikhail Golosov Pricila Maziero Guido Menzio	Taxation and Redistribution of Residual Income Inequality
w18136	Howard Kunreuther Geoffrey Heal	Managing Catastrophic Risk
w18126	Emilie Caldeira Martial Foucault Grégoire Rota-Graziosi	Decentralisation in Africa and the Nature of Local Governments' Competition: Evidence from Benin
w18125	David H. Autor Christopher J. Palmer Parag A. Pathak	Housing Market Spillovers: Evidence from the End of Rent Control in Cambridge Massachusetts
w18107	Mihir A. Desai C. Fritz Foley James R. Hines Jr.	Trade Credit and Taxes
w18045	Matthew C. Weinzierl	Why do we Redistribute so Much but Tag so Little? The principle of equal sacrifice and optimal taxation
w18044	Lucas W. Davis Alan Fuchs Paul J. Gertler	Cash for Coolers
w18018	Liran Einav Dan Knoepfle Jonathan D. Levin Neel Sundaresan	Sales Taxes and Internet Commerce
w17989	Thomas Piketty Emmanuel Saez	A Theory of Optimal Capital Taxation
w17977	Hunt Allcott Sendhil Mullainathan Dmitry Taubinsky	Energy Policy with Externalities and Internalities
w17943	Jessica Cohen Pascaline Dupas Simone G. Schaner	Price Subsidies, Diagnostic Tests, and Targeting of Malaria Treatment: Evidence from a Randomized Controlled Trial
w17920	Zhiguo He Gregor Matvos	Debt and Creative Destruction: Why Could Subsidizing Corporate Debt be Optimal?
w17919	Chunding Li John Whalley	Indirect Tax Initiatives and Global Rebalancing
w17913	Ruud de Mooij Michael Keen	'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times
w17862	Mathias Trabandt Harald Uhlig	How Do Laffer Curves Differ Across Countries?
w17860	Christina D. Romer David H. Romer	The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era
w17842	Chiara Criscuolo Ralf Martin Henry Overman John Van Reenen	The Causal Effects of an Industrial Policy
w17817	Florian Scheuer	Optimal Asset Taxes in Financial Markets with Aggregate Uncertainty
w17784	Benjamin B. Lockwood Matthew C. Weinzierl	De Gustibus non est Taxandum: Theory and Evidence on Preference Heterogeneity and Redistribution
w17770	Jason M. DeBacker Bradley T. Heim Anh Tran	Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States
w17766	Hunt Allcott Michael Greenstone	Is There an Energy Efficiency Gap?
w17757	John Hassler Per Krusell	Economics and Climate Change: Integrated Assessment in a Multi-Region World
w17755	Charles F. Manski	Identification of Preferences and Evaluation of Income Tax Policy
w17753	Carlos A. Vegh Guillermo Vuletin	How is Tax Policy Conducted over the Business Cycle?
w17724	Christopher R. Knittel	Reducing Petroleum Consumption from Transportation

2011
w17709	Philip J. Cook Christine Piette Durrance	The Virtuous Tax: Lifesaving and Crime-Prevention Effects of the 1991 Federal Alcohol-Tax Increase
w17701	William R. Kerr	Income Inequality and Social Preferences for Redistribution and Compensation Differentials
w17655	Alberto F. Alesina Dorian Carloni Giampaolo Lecce	The Electoral Consequences of Large Fiscal Adjustments
w17642	Mikhail Golosov Maxim Troshkin Aleh Tsyvinski	Optimal Dynamic Taxes
w17616	Thomas Piketty Emmanuel Saez Stefanie Stantcheva	Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
w17580	G. Emmanuel Guindon Arindam Nandi Frank J. Chaloupka IV Prabhat Jha	Socioeconomic Differences in the Impact of Smoking Tobacco and Alcohol Prices on Smoking in India
w17578	Christopher J. Ruhm Alison Snow Jones William C. Kerr Thomas K. Greenfield Joseph V. Terza Ravi S. Pandian Kerry Anne McGeary	What U.S. Data Should be Used to Measure the Price Elasticity of Demand for Alcohol?
w17576	Michael P. Devereux Simon Loretz	How Would EU Corporate Tax Reform Affect US Investment in Europe?
w17569	Joseph E. Aldy Robert Stavins	The Promise and Problems of Pricing Carbon: Theory and Experience
w17540	William D. Nordhaus	Estimates of the Social Cost of Carbon: Background and Results from the RICE-2011 Model
w17532	Jing Cai Ann Harrison	The Value-Added Tax Reform Puzzle
w17531	Martin S. Feldstein	The Tax Reform Act of 1986: Comment on the 25th Anniversary
w17522	Kristian Rydqvist Joshua Spizman Ilya A. Strebulaev	Government Policy and Ownership of Financial Assets
w17499	Don Fullerton Catherine Wolfram	The Design and Implementation of U.S. Climate Policy: An Introduction
w17481	Bo Becker Marcus Jacob Martin Jacob	Payout Taxes and the Allocation of Investment
w17480	Bruce A. Blonigen Lindsay Oldenski Nicholas Sly	Separating the Opposing Effects of Bilateral Tax Treaties
w17466	R. Alison Felix James R. Hines Jr.	Who Offers Tax-Based Business Development Incentives?
w17411	Frederico Finan Laura A. Schechter	Vote-Buying and Reciprocity
w17390	Christopher R. Knittel Ryan Sandler	Cleaning the Bathwater with the Baby: The Health Co-Benefits of Carbon Pricing in Transportation
w17386	Stephen P. Holland Jonathan E. Hughes Christopher R. Knittel Nathan C. Parker	Some Inconvenient Truths About Climate Change Policy: The Distributional Impacts of Transportation Policies
w17376	Christoph Böhringer Jared C. Carbone Thomas F. Rutherford	Embodied Carbon Tariffs
w17375	Daniel M. Hungerman	Do Religious Proscriptions Matter? Evidence from a Theory-Based Test
w17367	Alberto Galasso Mark Schankerman Carlos J. Serrano	Trading and Enforcing Patent Rights
w17348	Mikhail Golosov John Hassler Per Krusell Aleh Tsyvinski	Optimal Taxes on Fossil Fuel in General Equilibrium
w17319	Sanjay K. Chugh Fabio Ghironi	Optimal Fiscal Policy with Endogenous Product Variety
w17268	Leonard E. Burman Marvin Phaup	Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform
w17250	Patrick Bayer Robert McMillan Alvin Murphy Christopher Timmins	A Dynamic Model of Demand for Houses and Neighborhoods
w17247	Sara LaLumia James M. Sallee	The Value of Honesty: Empirical Estimates from the Case of the Missing Children
w17235	Ilyana Kuziemko	Human Capital Spillovers in Families: Do Parents Learn from or Lean on their Children?
w17234	Ilyana Kuziemko Ryan W. Buell Taly Reich Michael I. Norton	"Last-place Aversion": Evidence and Redistributive Implications
w17214	Louis Kaplow	An Optimal Tax System
w17210	Michael Greenstone Rema Hanna	Environmental Regulations, Air and Water Pollution, and Infant Mortality in India
w17202	Mihir A. Desai C. Fritz Foley James R. Hines Jr.	Tax Policy and the Efficiency of U.S. Direct Investment Abroad
w17170	Michael Anderson Maximilian Auffhammer	Pounds that Kill: The External Costs of Vehicle Weight
w17169	Chongyang Chen Zhonglan Dai Douglas Shackelford Harold Zhang	Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?
w17164	Richard V. Burkhauser Jeff Larrimore Kosali I. Simon	A "Second Opinion" on the Economic Health of the American Middle Class
w17145	Stephen Coate	Property Taxation, Zoning, and Efficiency: A Dynamic Analysis
w17111	Thorsten Drautzburg Harald Uhlig	Fiscal Stimulus and Distortionary Taxation
w17087	Sebastian Rausch Gilbert E. Metcalf John M. Reilly	Distributional Impacts of Carbon Pricing: A General Equilibrium Approach with Micro-Data for Households
w17081	John Cawley Christopher Ruhm	The Economics of Risky Health Behaviors
w17035	Casey Rothschild Florian Scheuer	Optimal Taxation with Rent-Seeking
w17001	Don Fullerton Daniel Karney Kathy Baylis	Negative Leakage
w16968	Jed Kolko David Neumark Marisol Cuellar Mejia	What Do Business Climate Indexes Teach Us About State Policy and Economic Growth?
w16921	Martin Feldstein Daniel Feenberg Maya MacGuineas	Capping Individual Tax Expenditure Benefits
w16920	Bronwyn H. Hall Christian Helmers	Innovation and Diffusion of Clean/Green Technology: Can Patent Commons Help?
w16863	Justin Marion Erich Muehlegger	Fuel Tax Incidence and Supply Conditions
w16839	Kevin S. Markle Douglas A. Shackelford	Cross-Country Comparisons of Corporate Income Taxes
w16829	John F. Helliwell Haifang Huang	New Measures of the Costs of Unemployment: Evidence from the Subjective Well-Being of 2.3 Million Americans
w16812	Carola Frydman Raven S. Molloy	Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms
w16786	Roberto Perotti	The Effects of Tax Shocks on Output: Not So Large, But Not Small Either
w16772	Katherine Baicker Jonathan S. Skinner	Health Care Spending Growth and the Future of U.S. Tax Rates
w16768	Don Fullerton Garth Heutel Gilbert E. Metcalf	Does the Indexing of Government Transfers Make Carbon Pricing Progressive?
w16756	Lee J. Alston Krister Andersson	Reducing Greenhouse Gas Emissions by Forest Protection: The Transaction Costs of REDD
w16749	Emmanuel Farhi Iván Werning	Insurance and Taxation over the Life Cycle
w16703	Don Fullerton	Six Distributional Effects of Environmental Policy
w16684	Jonathan A. Parker Nicholas S. Souleles David S. Johnson Robert McClelland	Consumer Spending and the Economic Stimulus Payments of 2008
w16670	Assaf Razin Efraim Sadka	Tax Competition and Migration: The Race-to-the-Bottom Hypothesis Revisited

2010
w16651	Assaf Razin Anuk Serechetapongse	Equity Prices and Equity Flows: Testing Theory of the Information-Efficiency Tradeoff
w16619	Mikhail Golosov Maxim Troshkin Aleh Tsyvinski Matthew Weinzierl	Preference Heterogeneity and Optimal Capital Income Taxation
w16604	James M. Sallee Joel Slemrod	Car Notches: Strategic Automaker Responses to Fuel Economy Policy
w16588	Ellen R. McGrattan	Capital Taxation During the U.S. Great Depression
w16577	Jonathan A. Parker Annette Vissing-Jorgensen	The Increase in Income Cyclicality of High-Income Households and its Relation to the Rise in Top Income Shares
w16568	Roland G. Fryer Jr. Glenn Loury	Valuing Identity
w16545	Henrik Kleven Camille Landais Emmanuel Saez	Taxation and International Migration of Superstars: Evidence from the European Football Market
w16543	Seth H. Werfel Adam B. Jaffe	Induction and Evolution in the Origin of Inventions: Evidence from Smoking Cessation Products
w16527	Erik Hurst Geng Li Benjamin Pugsley	Are Household Surveys Like Tax Forms: Evidence from Income Underreporting of the Self Employed
w16526	Camille Landais Pascal Michaillat Emmanuel Saez	Optimal Unemployment Insurance over the Business Cycle
w16501	Alan L. Gustman Thomas Steinmeier Nahid Tabatabai	The Growth in Social Security Benefits Among the Retirement Age Population from Increases in the Cap on Covered Earnings
w16500	Alan L. Gustman Thomas L. Steinmeier Nahid Tabatabai	Financial Knowledge and Financial Literacy at the Household Level
w16486	Ian W.H. Parry Roberton C. Williams III	What Are the Costs of Meeting Distributional Objectives for Climate Policy?
w16467	John Cawley Chad Meyerhoefer	The Medical Care Costs of Obesity: An Instrumental Variables Approach
w16466	James Sallee	The Taxation of Fuel Economy
w16413	Alberto F. Alesina Francesco Passarelli	Regulation Versus Taxation
w16370	Soren T. Anderson Carolyn Fischer Ian Parry James M. Sallee	Automobile Fuel Economy Standards: Impacts, Efficiency, and Alternatives
w16363	Eric M. Leeper Alexander W. Richter Todd B. Walker	Quantitative Effects of Fiscal Foresight
w16356	John M. de Figueiredo Chang Ho Ji Thad Kousser	Financing Direct Democracy: Revisiting the Research on Campaign Spending and Citizen Initiatives
w16305	James B. Bushnell	The Economics of Carbon Offsets
w16287	Frank J. Chaloupka IV Richard Peck John A. Tauras Xin Xu Ayda Yurekli	Cigarette Excise Taxation: The Impact of Tax Structure on Prices, Revenues, and Cigarette Smoking
w16280	Hilary W. Hoynes Erzo F.P. Luttmer	The Insurance Value of State Tax-and-Transfer Programs
w16275	Mathias Dolls Clemens Fuest Andreas Peichl	Automatic Stabilizers and Economic Crisis: US vs. Europe
w16268	Louis Kaplow	Taxes, Permits, and Climate Change
w16235	Steven Shavell	The Corrective Tax versus Liability As Solutions to the Problem of Harmful Externalities
w16234	Steven Shavell	Corrective Taxation versus Liability
w16214	Ravi Jagannathan Andrei Jirnyi Ann Sherman	Why Don't Issuers Choose IPO Auctions? The Complexity of Indirect Mechanisms
w16199	Laurence J. Kotlikoff Jianjun Miao	What Does the Corporate Income Tax Tax? A Simple Model without Capital
w16184	Roberton C. Williams III	Growing State-Federal Conflicts in Environmental Policy: The Role of Market-Based Regulation
w16169	Ryan Chahrour Stephanie Schmitt-Grohé Martín Uribe	A Model-Based Evaluation of the Debate on the Size of the Tax Multiplier
w16158	Stephen P. Holland	Spillovers from Climate Policy
w16129	Jennifer Blouin Jana Raedy Douglas Shackelford	Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes
w16120	Roberton C. Williams III	Setting the Initial Time-Profile of Climate Policy: The Economics of Environmental Policy Phase-Ins
w16119	Bård Harstad	Buy coal? Deposit markets prevent carbon leakage
w16104	Severin Borenstein	Markets for Anthropogenic Carbon Within the Larger Carbon Cycle
w16101	Gilbert E. Metcalf Aparna Mathur Kevin A. Hassett	Distributional Impacts in a Comprehensive Climate Policy Package
w16096	Matias Busso Jesse Gregory Patrick M. Kline	Assessing the Incidence and Efficiency of a Prominent Place Based Policy
w16012	Jonathan T. Kolstad Amanda E. Kowalski	The Impact of Health Care Reform On Hospital and Preventive Care: Evidence from Massachusetts
w16008	Andrew Ang Vineer Bhansali Yuhang Xing	Build America Bonds
w15984	Richard Crump Gopi Shah Goda Kevin Mumford	Fertility and the Personal Exemption: Comment
w15963	Damon Jones	Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds
w15942	Philip DeCicca Donald S. Kenkel Feng Liu	Who Pays Cigarette Taxes? The Impact of Consumer Price Search
w15941	Philip DeCicca Donald S. Kenkel Feng Liu	Excise Tax Avoidance: The Case of State Cigarette Taxes
w15935	Don Fullerton Holly Monti	Can Pollution Tax Rebates Protect Low-Income Families? The Effects of Relative Wage Rates
w15927	Olivier Jeanne Anton Korinek	Excessive Volatility in Capital Flows: A Pigouvian Taxation Approach
w15899	Christoph Böhringer Andreas Lange Thomas F. Rutherford	Optimal Emission Pricing in the Presence of International Spillovers: Decomposing Leakage and Terms-of-Trade Motives
w15894	Lance Lochner	Education Policy and Crime
w15847	Marco Del Negro Fabrizio Perri Fabiano Schivardi	Tax buyouts
w15846	N. Gregory Mankiw	Spreading the Wealth Around: Reflections Inspired by Joe the Plumber
w15844	Jared C. Carbone V. Kerry Smith	Valuing ecosystem services in general equilibrium
w15818	Louis Kaplow	On the Taxation of Private Transfers
w15810	Huixin Bi Eric M. Leeper	Sovereign Debt Risk Premia and Fiscal Policy in Sweden
w15788	Don Fullerton Garth Heutel	Analytical General Equilibrium Effects of Energy Policy on Output and Factor Prices
w15777	Casey B. Mulligan	Foreclosures, Enforcement, and Collections under the Federal Mortgage Modification Guidelines
w15742	James J. Heckman Bas Jacobs	Policies to Create and Destroy Human Capital in Europe
w15741	Wojciech Kopczuk	Economics of estate taxation: a brief review of theory and evidence
w15766	Jonathan Gruber	The Tax Exclusion for Employer-Sponsored Health Insurance
w15713	Brian G. Knight Nathan Schiff	Spatial Competition and Cross-border Shopping: Evidence from State Lotteries
w15665	John Graham Jana Raedy Douglas Shackelford	Research in Accounting for Income Taxes
w15659	Ulrike Malmendier Geoffrey Tate Jonathan Yan	Overconfidence and Early-life Experiences: The Impact of Managerial Traits on Corporate Financial Policies
w15656	Louis Kaplow	Targeted Savings and Labor Supply

2009
w15617	Raj Chetty John N. Friedman Tore Olsen Luigi Pistaferri	Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records
w15616	Raj Chetty	Bounds on Elasticities with Optimization Frictions: A Synthesis of Micro and Macro Evidence on Labor Supply
w15615	Vera Kononova John Whalley	Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications
w15612	Austan Goolsbee Michael Lovenheim Joel B. Slemrod	Playing With Fire: Cigarettes, Taxes and Competition From the Internet
w15583	Alexander M. Gelber Joshua W. Mitchell	Taxes and Time Allocation: Evidence from Single Women
w15572	James B. Bushnell Howard Chong Erin T. Mansur	Profiting from Regulation: An Event Study of the EU Carbon Market
w15543	Nicholas E. Burger Charles D. Kolstad	Voluntary Public Goods Provision, Coalition Formation, and Uncertainty
w15526	Fatih Guvenen Burhanettin Kuruscu Serdar Ozkan	Taxation of Human Capital and Wage Inequality: A Cross-Country Analysis
w15491	Peter H. Lindert	Revealing Failures in the History of School Finance
w15438	Alberto F. Alesina Silvia Ardagna	Large Changes in Fiscal Policy: Taxes Versus Spending
w15431	Philip J. Cook Jens Ludwig Adam Samaha	Gun Control after Heller: Litigating against Regulation
w15429	Gilbert E. Metcalf	Investment in Energy Infrastructure and the Tax Code
w15422	W. Kip Viscusi Joni Hersch	Tobacco Regulation through Litigation: The Master Settlement Agreement
w15408	Anthony B. Atkinson Thomas Piketty Emmanuel Saez	Top Incomes in the Long Run of History
w15405	Stavros Panageas	Optimal taxation in the presence of bailouts
w15378	Daron Acemoglu Davide Ticchi Andrea Vindigni	Persistence of Civil Wars
w15369	Robert J. Barro Charles J. Redlick	Macroeconomic Effects from Government Purchases and Taxes
w15361	Eric P. Bettinger Bridget Terry Long Philip Oreopoulos Lisa Sanbonmatsu	The Role of Simplification and Information in College Decisions: Results from the H&R Block FAFSA Experiment
w15337	Lawrence H. Goulder Mark R. Jacobsen Arthur A. van Benthem	Unintended Consequences from Nested State & Federal Regulations: The Case of the Pavley Greenhouse-Gas-per-Mile Limits
w15328	William Congdon Jeffrey R. Kling Sendhil Mullainathan	Behavioral Economics and Tax Policy
w15327	Clemens Sialm Laura Starks	Mutual Fund Tax Clienteles
w15302	Daron Acemoglu Mikhail Golosov Aleh Tsyvinski	Political Economy of Ramsey Taxation
w15300	Eduardo Engel Ronald Fischer Alexander Galetovic	Soft Budgets and Renegotiations in Public-Private Partnerships
w15293	Lawrence H. Goulder Marc A. C. Hafstead Michael S. Dworsky	Impacts of Alternative Emissions Allowance Allocation Methods under a Federal Cap-and-Trade Program
w15291	Scott Imberman Adriana D. Kugler Bruce Sacerdote	Katrina's Children: Evidence on the Structure of Peer Effects from Hurricane Evacuees
w15281	Casey B. Mulligan	Means-Tested Mortgage Modification: Homes Saved or Income Destroyed?
w15263	R. Alison Felix James R. Hines Jr.	Corporate Taxes and Union Wages in the United States
w15262	Stephen P. Holland	Taxes and Trading versus Intensity Standards: Second-Best Environmental Policies with Incomplete Regulation (Leakage) or Market Power
w15246	Raj Chetty	The Simple Economics of Salience and Taxation
w15239	Corbett A. Grainger Charles D. Kolstad	Who Pays a Price on Carbon?
w15221	Benjamin A. Olken Monica Singhal	Informal Taxation
w15218	Henrik Jacobsen Kleven Claus Thustrup Kreiner Emmanuel Saez	Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries
w15206	Jed Kolko David Neumark	Do Some Enterprise Zones Create Jobs?
w15185	James R. Hines Jr.	Income Misattribution under Formula Apportionment
w15177	John R. Graham Hyunseob Kim	The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates
w15163	Jay Bhattacharya Kate Bundorf Noemi Pace Neeraj Sood	Does Health Insurance Make You Fat?
w15125	Gilbert E. Metcalf	Cost Containment in Climate Change Policy: Alternative Approaches to Mitigating Price Volatility
w15115	Peter A. Diamond Johannes Spinnewijn	Capital Income Taxes with Heterogeneous Discount Rates
w15111	Roozbeh Hosseini Larry E. Jones Ali Shourideh	Risk Sharing, Inequality and Fertility
w15100	Haitao Yin Howard Kunreuther Matthew White	Risk-Based Pricing and Risk-Reducing Effort: Does the Private Insurance Market Reduce Environmental Accidents?
w15091	Kevin S. Markle Douglas Shackelford	Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?
w15086	Matthew J. Kotchen Stephen W. Salant	A Free Lunch in the Commons
w15071	N. Gregory Mankiw Matthew Weinzierl Danny Yagan	Optimal Taxation in Theory and Practice
w15070	Jeffrey R. Brown Julia Lynn Coronado Don Fullerton	Is Social Security Part of the Social Safety Net?
w15054	Gilbert E. Metcalf	Tax Policies for Low-Carbon Technologies
w15031	Kenneth Gillingham Richard G. Newell Karen Palmer	Energy Efficiency Economics and Policy
w15023	Dhammika Dharmapala C. Fritz Foley Kristin J. Forbes	Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act
w15022	Joseph E. Aldy Alan J. Krupnick Richard G. Newell Ian W.H. Parry William A. Pizer	Designing Climate Mitigation Policy
w15012	Emmanuel Saez Joel B. Slemrod Seth H. Giertz	The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review
w14999	David Kelly	Subsidies to Industry and the Environment
w14981	David Albouy	What Are Cities Worth? Land Rents, Local Productivity, and the Capitalization of Amenity Values
w14976	N. Gregory Mankiw Matthew Weinzierl	The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution
w14966	Jesse Rothstein	Is the EITC Equivalent to an NIT? Conditional Cash Transfers and Tax Incidence
w14929	Thomas Philippon Philipp Schnabl	Efficient Recapitalization
w14793	Erik B. Johnson Randall Walsh	The Effect of Property Taxes on Location Decisions:Evidence From the Market for Vacation Homes
w14687	Francis A. Longstaff	Municipal Debt and Marginal Tax Rates: Is there a Tax Premium in Asset Prices?
w14664	James R. Hines Jr. Lawrence H. Summers	How Globalization Affects Tax Design
w14655	Nuno Limão Patricia Tovar	Policy Choice: Theory and Evidence from Commitment via International Trade Agreements

2008
w14583	Zoran Ivkovich Scott Weisbenner	Individual Investor Mutual-Fund Flows
w14578	Justine S. Hastings Ebonya L. Washington	The First of the Month Effect: Consumer Behavior and Store Responses
w14551	Andrew Mountford Harald Uhlig	What are the Effects of Fiscal Policy Shocks?
w14530	David Neumark Jed Kolko	Do Enterprise Zones Create Jobs? Evidence from California's Enterprise Zone Program
w14516	Stephanie Riegg Cellini Fernando Ferreira Jesse Rothstein	The Value of School Facilities: Evidence from a Dynamic Regression Discontinuity Design
w14514	Casey B. Mulligan	A Depressing Scenario: Mortgage Debt Becomes Unemployment Insurance
w14496	Andrew Ang Vineer Bhansali Yuhang Xing	Taxes on Tax-Exempt Bonds
w14494	Alan J. Auerbach Michael P. Devereux Helen Simpson	Taxing Corporate Income
w14450	Shanjun Li Roger von Haefen Christopher Timmins	How Do Gasoline Prices Affect Fleet Fuel Economy?
w14439	James M. Poterba Arturo Ramirez Verdugo	Portfolio Substitution and the Revenue Cost of Exempting State and Local Government Interest Payments from Federal Income Tax
w14427	Alexander W. Blocker Laurence J. Kotlikoff Stephen A. Ross	The True Cost of Social Security
w14417	Ricardo J. Caballero Pierre Yared	Future Rent-Seeking and Current Public Savings
w14406	Jessica Cohen Pascaline Dupas	Free Distribution or Cost-Sharing? Evidence from a Malaria Prevention Experiment
w14405	Rosanne Altshuler Alan J. Auerbach Michael Cooper Matthew Knittel	Understanding U.S. Corporate Tax Losses
w14400	Richard Rogerson	Market Work, Home Work and Taxes: A Cross Country Analysis
w14397	Louis Kaplow	Taxing Leisure Complements
w14375	Gilbert E. Metcalf	Designing A Carbon Tax to Reduce U.S. Greenhouse Gas Emissions
w14369	Esteban Rossi-Hansberg Pierre-Daniel Sarte Raymond Owens III	Housing Externalities
w14330	Jeffrey Liebman Richard Zeckhauser	Simple Humans, Complex Insurance, Subtle Subsidies
w14320	David Lee Emmanuel Saez	Optimal Minimum Wage Policy in Competitive Labor Markets
w14307	Nada Eissa Hilary Hoynes	Redistribution and Tax Expenditures: The Earned Income Tax Credit
w14268	Erzo F.P. Luttmer Monica Singhal	Culture, Context, and the Taste for Redistribution
w14263	Rosanne Altshuler Robert D. Dietz	Tax Expenditure Estimation and Reporting: A Critical Review
w14253	James M. Poterba Todd M. Sinai	Income Tax Provisions Affecting Owner-Occupied Housing: Revenue Costs and Incentive Effects
w14241	Don Fullerton	Distributional Effects of Environmental and Energy Policy: An Introduction
w14237	Jon Bakija Bradley Heim	How Does Charitable Giving Respond to Incentives and Income? Dynamic Panel Estimates Accounting for Predictable Changes in Taxation
w14197	Don Fullerton Andrew Leicester Stephen Smith	Environmental Taxes
w14170	Louis Kaplow	Optimal Policy with Heterogeneous Preferences
w14149	Mihir A. Desai Dhammika Dharmapala Monica Singhal	Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit
w14146	Susan Guthrie James R. Hines Jr.	U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s
w14129	Pol Antràs Gerard Padró i Miquel	Foreign Influence and Welfare
w14121	Robert E. Lipsey	Measuring the Location of Production in a World of Intangible Productive Assets, FDI, and Intrafirm Trade
w14110	Curtis Carlson Gilbert E. Metcalf	Energy Tax Incentives and the Alternative Minimum Tax
w14062	Michael D. Grubb Paul Oyer	Who Benefits from Tax-Advantaged Employee Benefits?: Evidence from University Parking
w14023	Gilbert E. Metcalf	Assessing the Federal Deduction for State and Local Tax Payments
w13995	David Y. Albouy	The Unequal Geographic Burden of Federal Taxation
w13980	Gilbert E. Metcalf Sergey Paltsev John Reilly Henry Jacoby Jennifer F. Holak	Analysis of U.S. Greenhouse Gas Tax Proposals
w13974	Farley Grubb	Creating Maryland's Paper Money Economy, 1720-1739: The Role of Power, Print, and Markets
w13915	Daron Acemoglu Davide Ticchi Andrea Vindigni	A Theory of Military Dictatorships
w13885	Sherry A. Glied	Universal Public Health Insurance and Private Coverage: Externalities in Health Care Consumption
w13884	Woodrow T. Johnson James M. Poterba	Taxes and Mutual Fund Inflows Around Distribution Dates
w13855	Adriana Kugler Maurice Kugler	Labor Market Effects of Payroll Taxes in Developing Countries: Evidence from Colombia
w13844	Raj Chetty	Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance
w13827	Hanming Fang Peter Norman	Toward an Efficiency Rationale for the Public Provision of Private Goods
w13808	Erzo F.P. Luttmer Richard J. Zeckhauser	Schedule Selection by Agents: from Price Plans to Tax Tables
w13801	Susan Dynarski Judith E. Scott-Clayton	Complexity and Targeting in Federal Student Aid: A Quantitative Analysis
w13779	Ricardo J. Caballero Pierre Yared	Inflating the Beast: Political Incentives Under Uncertainty
w13767	John F. Cogan R. Glenn Hubbard Daniel P. Kessler	The Effect of Tax Preferences on Health Spending
w13756	Simeon Djankov Tim Ganser Caralee McLiesh Rita Ramalho Andrei Shleifer	The Effect of Corporate Taxes on Investment and Entrepreneurship
w13753	Gilbert E. Metcalf	Using Tax Expenditures to Achieve Energy Policy Goals
w13745	Martin S. Feldstein	Effects of Taxes on Economic Behavior
w13742	Eduardo Engel Ronald Fischer	Optimal Resource Extraction Contracts Under Threat of Expropriation
w13719	Yuriy Gorodnichenko Jorge Martinez-Vazquez Klara Sabirianova Peter	Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

2007
w13709	John R. Graham Lillian F. Mills	Using Tax Return Data to Simulate Corporate Marginal Tax Rates
w13678	Matthew Kotchen Michael Moore	Conservation: From Voluntary Restraint to a Voluntary Price Premium
w13645	Don Fullerton Garth Heutel	The General Equilibrium Incidence of Environmental Mandates
w13638	Alberto Alesina Andrea Ichino Loukas Karabarbounis	Gender Based Taxation and the Division of Family Chores
w13629	Stefania Albanesi Roc Armenter	Intertemporal Distortions in the Second best
w13624	David Backus Espen Henriksen Kjetil Storesletten	Taxes and the Global Allocation of Capital
w13601	Jennifer L. Blouin Jana Smith Raedy Douglas A. Shackelford	Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?
w13581	John Whalley Li Wang	Evaluating the Impure Chinese VAT Relative to a Pure Form in a Simple Monetary Trade Model with an Endogenous Trade Surplus
w13560	Thomas Philippon	Financiers vs. Engineers: Should the Financial Sector be Taxed or Subsidized?
w13554	Kevin A. Hassett Aparna Mathur Gilbert E. Metcalf	The Incidence of a U.S. Carbon Tax: A Lifetime and Regional Analysis
w13538	Raj Chetty Emmanuel Saez	An Agency Theory of Dividend Taxation
w13511	Erin T. Mansur	Do Oligopolists Pollute Less? Evidence from a Restructured Electricity Market
w13501	Darius Lakdawalla Neeraj Sood	The Welfare Effects of Public Drug Insurance
w13486	Áureo de Paula José A. Scheinkman	The Informal Sector
w13454	Hans-Werner Sinn	Public Policies against Global Warming
w13390	Emmanuel Farhi	Capital Taxation and Ownership when Markets are Incomplete
w13362	Borys Grochulski Narayana Kocherlakota	Nonseparable Preferences and Optimal Social Security Systems
w13331	A. Lans Bovenberg Lawrence H. Goulder Mark R. Jacobsen	Industry Compensation and the Costs of Alternative Environmental Policy Instruments
w13354	Andrew B. Abel	Optimal Capital Income Taxation
w13353	Mark Aguiar Manuel Amador Gita Gopinath	Investment Cycles and Sovereign Debt Overhang
w13295	George A. Plesko	Estimates of the Magnitude of Financial and Tax Reporting Conflicts
w13284	Eduardo Engel Ronald Fischer Alexander Galetovic	The Basic Public Finance of Public-Private Partnerships
w13283	Mihir A. Desai Li Jin	Institutional Tax Clienteles and Payout Policy
w13281	Mihir A. Desai Dhammika Dharmapala	Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends
w13270	Steven N. Kaplan Joshua Rauh	Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?
w13266	Stephen P. Holland Christopher R. Knittel Jonathan E. Hughes	Greenhouse Gas Reductions under Low Carbon Fuel Standards?
w13208	Daron Acemoglu María Angélica Bautista Pablo Querubín James A. Robinson	Economic and Political Inequality in Development: The Case of Cundinamarca, Colombia
w13160	Marco Cagetti Mariacristina De Nardi	Estate Taxation, Entrepreneurship, and Wealth
w13132	Mihir A. Desai Dhammika Dharmapala	Taxes, Institutions and Foreign Diversification Opportunities
w13077	Ricardo J. Caballero Guido Lorenzoni	Persistent Appreciations and Overshooting: A Normative Analysis
w13066	Kevin Lang Hong Kang	Worker Sorting, Taxes and Health Insurance Coverage
w13051	Alberto Alesina Paola Giuliano	The Power of the Family
w12932	Patrick Bayer Randi Hjalmarsson David Pozen	Building Criminal Capital behind Bars: Peer Effects in Juvenile Corrections
w12923	James Poterba Nirupama Rao Jeri Seidman	Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes
w12915	David Neumark William Wascher	Does a Higher Minimum Wage Enhance the Effectiveness of The Earned Income Tax Credit?
w12899	John Whalley Li Wang	The Unified Enterprise Tax and SOEs in China
w12880	Juan Carlos Conesa Sagiri Kitao Dirk Krueger	Taxing Capital? Not a Bad Idea After All!
w12873	Douglas A. Shackelford Joel Slemrod James M. Sallee	A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior
w12859	Francisco J. Gomes Laurence J. Kotlikoff Luis M. Viceira	The Excess Burden of Government Indecision
w12854	Elizabeth M. Caucutt Thomas F. Cooley Nezih Guner	The Farm, the City, and the Emergence of Social Security
w12827	Alexander Muermann Howard Kunreuther	Self-Protection and Insurance with Interdependencies
w12821	Howard C. Kunreuther Erwann O. Michel-Kerjan	Climate Change, Insurability of Large-scale Disasters and the Emerging Liability Challenge
w12750	Joshua Aizenman Kenneth Kletzer Brian Pinto	Economic Growth with Constraints on Tax Revenues and Public Debt: Implications for Fiscal Policy and Cross-Country Differences

2006
w12802	Dhammika Dharmapala James R. Hines Jr.	Which Countries Become Tax Havens?
w12777	John A. List Michael Margolis Daniel E. Osgood	Is the Endangered Species Act Endangering Species?
w12776	A. Mitchell Polinsky Steven Shavell	Mandatory Versus Voluntary Disclosure of Product Risks
w12748	Daron Acemoglu Davide Ticchi Andrea Vindigni	Emergence and Persistence of Inefficient States
w12736	Martin S. Feldstein	The Effects of the Ageing European Population on Economic Growth and Budgets: Implications for Immigration and Other Policies
w12733	John F. Cogan R. Glenn Hubbard Daniel P. Kessler	Evaluating Effects of Tax Preferences on Health Care Spending and Federal Revenues
w12732	Paul Bachman Jonathan Haughton Laurence J. Kotlikoff Alfonso Sanchez-Penalver David G. Tuerck	Taxing Sales Under the FairTax: What Rate Works?
w12730	James R. Hines Jr.	Taxing Consumption and Other Sins
w12701	Wojciech Kopczuk	Bequest and Tax Planning: Evidence From Estate Tax Returns
w12696	Laurence J. Kotlikoff Ben Marx Pietro Rizza	Americans' Dependency on Social Security
w12685	Henrik Jacobsen Kleven Claus Thustrup Kreiner Emmanuel Saez	The Optimal Income Taxation of Couples
w12649	C. Fritz Foley Jay C. Hartzell Sheridan Titman Garry Twite	Why do firms hold so much cash? A tax-based explanation
w12573	Gerard Padro i Miquel	The Control of Politicians in Divided Societies: The Politics of Fear
w12568	Gilbert E. Metcalf	Federal Tax Policy Towards Energy
w12558	Chiaki Moriguchi Emmanuel Saez	The Evolution of Income Concentration in Japan, 1886-2002: Evidence from Income Tax Statistics
w12533	Laurence J. Kotlikoff David Rapson	Does It Pay, at the Margin, to Work and Save? -- Measuring Effective Marginal Taxes on Americans' Labor Supply and Saving
w12535	Gilbert E. Metcalf Jongsang Park	A Comment on The Role of Prices for Excludable Public Goods
w12503	Howard Kunreuther Mark Pauly	Rules Rather Than Discretion: Lessons from Hurricane Katrina
w12502	Gene Amromin Jennifer Huang Clemens Sialm	The Tradeoff Between Mortgage Prepayments and Tax-Deferred Retirement Savings
w12493	Andrew B. Bernard J. Bradford Jensen Peter K. Schott	Transfer Pricing by U.S.-Based Multinational Firms
w12490	Jennifer Hunt	How Corruption Hits People When They Are Down
w12476	Patrick Kehoe Varadarajan V. Chari	Modern Macroeconomics in Practice: How Theory is Shaping Policy
w12467	Raj Chetty Adam Szeidl	Consumption Commitments and Risk Preferences
w12463	Alan J. Auerbach	Why Have Corporate Tax Revenues Declined? Another Look
w12452	Louis Kaplow	Myopia and the Effects of Social Security and Capital Taxation on Labor Supply
w12449	Howard Kunreuther	Reflections on U.S. Disaster Insurance Policy for the 21st Century
w12447	Gary V. Engelhardt Anil Kumar	Employer Matching and 401(k) Saving: Evidence from the Health and Retirement Study
w12446	David H. Krantz Howard Kunreuther	Goals and Plans in Protective Decision Making
w12419	Stefania Albanesi	Optimal Taxation of Entrepreneurial Capital with Private Information
w12417	Adam Looney Monica Singhal	The Effect of Anticipated Tax Changes on Intertemporal Labor Supply and the Realization of Taxable Income
w12404	Thomas Piketty Emmanuel Saez	How Progressive is the U.S. Federal Tax System? A Historical and International Perspective
w12399	Eduardo Engel Ronald Fischer Alexander Galetovic	Renegotiation Without Holdup: Anticipating Spending and Infrastructure Concessions
w12370	Peter C. Reiss Matthew W. White	Evaluating Welfare with Nonlinear Prices
w12366	Robert Moffitt	Welfare Work Requirements with Paternalistic Government Preferences
w12357	Takero Doi Toshihiro Ihori Kiyoshi Mitsui	Sustainability, Debt Management, and Public Debt Policy in Japan
w12342	Zhonglan Dai Edward Maydew Douglas A. Shackelford Harold H. Zhang	Capital Gains Taxes and Asset Prices: Capitalization or Lock-In?
w12339	Louis Kaplow	Optimal Control of Externalities in the Presence of Income Taxation
w12307	Alan J. Auerbach	The Choice Between Income and Consumption Taxes: A Primer
w12292	Roger Gordon Martin Dietz	Dividends and Taxes
w12284	Louis Kaplow	Optimal Income Transfers
w12282	Erica Field	Educational Debt Burden and Career Choice: Evidence from a Financial Aid Experiment at NYU Law School
w12281	Geoffrey Heal Howard Kunreuther	Supermodularity and Tipping
w12279	Martin Feldstein	Balancing the Goals of Health Care Provision
w12266	Joseph J. Doyle Jr. Krislert Samphantharak	$2.00 Gas! Studying the Effects of a Gas Tax Moratorium
w12259	Louis Kaplow	Capital Levies and Transition to a Consumption Tax
w12242	Glenn Ellison Sara Fisher Ellison	Internet Retail Demand: Taxes, Geography, and Online-Offline Competition
w12240	Jagadeesh Sivadasan Joel Slemrod	Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India
w12239	Louis Kaplow	Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency
w12225	Joel Slemrod John D. Wilson	Tax Competition With Parasitic Tax Havens
w12224	Daron Acemoglu Michael Golosov Aleh Tsyvinski	Markets Versus Governments: Political Economy of Mechanisms
w12201	Martin Feldstein	The Effect of Taxes on Efficiency and Growth
w12146	Clemens Sialm	Investment Taxes and Equity Returns
w12133	James A. Robinson Ragnar Torvik	A Political Economy Theory of the Soft Budget Constraint
w12108	Daron Acemoglu James A. Robinson	Persistence of Power, Elites and Institutions
w12070	Don Fullerton Seung-Rae Kim	Environmental Investment and Policy with Distortionary Taxes and Endogenous Growth
w12061	Louis Kaplow	Taxation
w12033	Christian Broda Nuno Limão David Weinstein	Optimal Tariffs: The Evidence
w11994	Austan Goolsbee	The Value of Broadband and the Deadweight Loss of Taxing New Technology
w11968	V. Joseph Hotz John Karl Scholz	Examining the Effect of the Earned Income Tax Credit on the Labor Market Participation of Families on Welfare
w11964	Jeffrey Brown James Poterba	Household Ownership of Variable Annuities
w11959	Alan J. Auerbach Kevin A. Hassett	Dividend Taxes and Firm Valuation: New Evidence
w11945	Jonathan Gruber	A Tax-Based Estimate of the Elasticity of Intertemporal Substitution
w11940	Daron Acemoglu	Modeling Inefficient Institutions
w11933	Joshua Aizenman Yothin Jinjarak	Globalization and Developing Countries - A Shrinking Tax Base?
w11923	Lawrence H. Goulder William A. Pizer	The Economics of Climate Change
w11920	John Beshears James J. Choi David Laibson Brigitte Madrian	Early Decisions: A Regulatory Framework

2005
w11889	William Nordhaus	Life After Kyoto: Alternative Approaches to Global Warming
w11863	W. Kip Viscusi Richard Zeckhauser	The Perception and Valuation of the Risks of Climate Change: A Rational and Behavioral Blend
w11859	Joni Hersch W. Kip Viscusi	The Generational Divide in Support for Environmental Policies: European Evidence
w11858	Sabine Jokisch Laurence J. Kotlikoff	Simulating the Dynamic Macroeconomic and Microeconomic Effects of the FairTax
w11832	Michael Baker Jonathan Gruber Kevin Milligan	Universal Childcare, Maternal Labor Supply, and Family Well-Being
w11831	Laurence J. Kotlikoff David Rapson	Comparing Average and Marginal Tax Rates Under the FairTax and the Current System of Federal Taxation
w11780	A. Mitchell Polinsky Steven Shavell	The Theory of Public Enforcement of Law
w11768	Wojciech Kopczuk Cristian Pop-Eleches	Electronic Filing, Tax Preparers, and Participation in the Earned Income Tax Credit
w11756	Clemens Sialm	Tax Changes and Asset Pricing: Time-Series Evidence
w11729	Nada Eissa Hilary Hoynes	Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply
w11717	Mihir A. Desai C. Fritz Foley James R. Hines Jr.	Foreign Direct Investment and Domestic Economic Activity
w11711	Esther Duflo Rohini Pande	Dams
w11686	Alan J. Auerbach	Who Bears the Corporate Tax? A review of What We Know
w11668	Hans Fehr Sabine Jokisch Laurence J. Kotlikoff	Will China Eat Our Lunch or Take Us Out to Dinner? Simulating the Transition Paths of the U.S., EU, Japan, and China
w11665	Gilbert E. Metcalf	Tax Reform and Environmental Taxation
w11661	Roger Gordon Wei Li	Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations
w11622	Shinichi Nishiyama Kent Smetters	Does Social Security Privatization Produce Efficiency Gains?
w11592	Hongbin Cai Hanming Fang Lixin Colin Xu	Eat, Drink, Firms and Government: An Investigation of Corruption from Entertainment and Travel Costs of Chinese Firms
w11566	Daniel S. Hamermesh Joel Slemrod	The Economics of Workaholism: We Should Not Have Worked on This Paper
w11553	Ye Feng Don Fullerton Li Gan	Vehicle Choices, Miles Driven, and Pollution Policies
w11539	Joshua Aizenman Yothin Jinjarak	The Collection Efficiency of the Value Added Tax: Theory and International Evidence
w11504	Edward L. Maydew Douglas A. Shackelford	The Changing Role of Auditors in Corporate Tax Planning
w11489	Patric H. Hendershott Gwilym Pryce	The Sensitivity of Homeowner Leverage to the Deductibility of Home Mortgage Interest
w11469	Mihir A. Desai Dhammika Dharmapala Winnie Fung	Taxation and the Evolution of Aggregate Corporate Ownership Concentration
w11454	Maria Cancian Arik Levinson	Labor Supply Effects of the Earned Income Tax Credit: Evidence from Wisconsin Supplemental Benefit for Families with Three Children
w11449	Alan J. Auerbach Kevin A. Hassett	The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study
w11438	Ian W.H. Parry Hilary Sigman Margaret Walls Roberton C. Williams III	The Incidence of Pollution Control Policies
w11408	Emmanuel Farhi Ivan Werning	Inequality, Social Discounting and Estate Taxation
w11403	Joshua Aizenman Ilan Noy	FDI and Trade -- Two Way Linkages?
w11399	Alberto Alesina George-Marios Angeletos	Corruption, Inequality and Fairness
w11315	William Jack Arik Levinson Sjamsu Rahardja	Employee Cost-Sharing and the Welfare Effects of Flexible Spending Accounts
w11311	Don Fullerton Garth Heutel	The General Equilibrium Incidence of Environmental Taxes
w11267	Roger Gordon Wei Li	Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation
w11241	Mihir A. Desai Dhammika Dharmapala	Corporate Tax Avoidance and Firm Value
w11234	Melissa S. Kearney	The Economic Winners and Losers of Legalized Gambling
w11227	A. Mitchell Polinsky Daniel L. Rubinfeld	A Damage-Revelation Rationale for Coupon Remedies
w11196	Assaf Razin Yona Rubinstein Efraim Sadka	Corporate Taxation and Bilateral FDI with Threshold Barriers
w11185	Mikhail Golosov Aleh Tsyvinski	Optimal Taxation with Endogenous Insurance Markets
w11174	Don Fullerton Li Gan	Cost-Effective Policies to Reduce Vehicle Emissions
w11108	Nada Wasi Michelle J. White	Property Tax Limitations and Mobility: The Lock-in Effect of California's Proposition 13
w11101	Kent Smetters	Social Security Privatization with Elastic Labor Supply and Second-Best Taxes
w11088	Mats Persson Torsten Persson Lars E.O. Svensson	Time Consistency of Fiscal and Monetary Policy: A Solution
w11044	Juan Carlos Conesa Dirk Krueger	On the Optimal Progressivity of the Income Tax Code
w11038	Kent Smetters	Insuring Against Terrorism: The Policy Challenge
w11029	Pierpaolo Benigno Michael Woodford	Optimal Taxation in an RBC Model: A Linear-Quadratic Approach

2004
w11002	Jeffrey R. Brown Nellie Liang Scott Weisbenner	Executive Financial Incentives and Payout Policy: Firm Responses to the 2003 Dividend Tax Cut
w10977	Jonathan Gruber	Tax Policy for Health Insurance
w10967	Assaf Razin Efraim Sadka	Aging and the Welfare State: The Role of Young and Old Voting Pivots
w10936	James R. Hines Jr.	Do Tax Havens Flourish?
w10935	Nada Eissa Henrik Jacobsen Kleven Claus Thustrup Kreiner	Evaluation of Four Tax Reforms in the United States: Labor Supply and Welfare Effects for Single Mothers
w10858	Joel Slemrod	The Economics of Corporate Tax Selfishness
w10792	Mikhail Golosov Aleh Tsyvinski	Designing Optimal Disability Insurance: A Case for Asset Testing
w10761	A. Mitchell Polinsky	The Optimal Use of Fines and Imprisonment When Wealth is Unobservable
w10753	John Joseph Wallis Richard E. Sylla Arthur Grinath III	Sovereign Debt and Repudiation: The Emerging-Market Debt Crisis in the U.S. States, 1839-1843
w10736	Phillip J. Cook Jens Ludwig	The Social Costs of Gun Ownership
w10722	Caroline M. Hoxby Ilyana Kuziemko	Robin Hood and His Not-So-Merry Plan: Capitalization and the Self-Destruction of Texas' School Finance Equalization Plan
w10711	Eric A. Hanushek Charles Ka Yui Leung Kuzey Yilmaz	Borrowing Constraints, College Aid, and Intergenerational Mobility
w10693	Alan J. Auerbach Young Jun Chun Ilho Yoo	The Fiscal Burden of Korean Reunification: A Generational Accounting Approach
w10690	Keith J. Crocker Joel Slemrod	Corporate Tax Evasion with Agency Costs
w10676	David F. Bradford	The X Tax in the World Economy
w10645	Jon Bakija Joel Slemrod	Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns
w10630	Assaf Razin Efraim Sadka	Capital Income Taxation in the Globalized World
w10618	Alexander Haupt Eckhard Janeba	Education, Redistribution, and the Threat of Brain Drain
w10572	Raj Chetty Emmanuel Saez	Do Dividend Payments Respond to Taxes? Preliminary Evidence from the 2003 Dividend Tax Cut
w10509	Steven J. Davis Magnus Henrekson	Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons
w10487	Erik Hurst James P. Ziliak	Do Welfare Asset Limits Affect Household Saving? Evidence from Welfare Reform
w10471	Mihir A. Desai Dhammika Dharmapala	Corporate Tax Avoidance and High Powered Incentives
w10470	Susan M. Dynarski	Who Benefits from the Education Saving Incentives? Income, Educational Expectations, and the Value of the 529 and Coverdell
w10444	Takashi Oshio	Social Security and Trust Fund Management
w10421	Gary V. Engelhardt Brigitte C. Madrian	Employee Stock Purchase Plans
w10408	Bronwyn H. Hall Raffaele Oriani	Does the Market Value R&D Investment by European Firms? Evidence from a Panel of Manufacturing Firms in France, Germany, and Italy
w10407	Louis Kaplow	On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal
w10399	Wojciech Kopczuk Emmanuel Saez	Top Wealth Shares in the United States: 1916-2000: Evidence from Estate Tax Returns
w10395	James Poterba	Valuing Assets in Retirement Saving Accounts
w10374	Jonathan Gruber	Pay or Pray? The Impact of Charitable Subsidies on Religious Attendance
w10357	Susan M. Dynarski	Tax Policy and Education Policy: Collision or Coordination? A Case Study of the 529 and Coverdell Saving Incentives
w10345	Jay Bhattacharya Darius Lakdawalla	Time-Inconsistency and Welfare
w10330	Sarah E. West Roberton C. Williams	Empirical Estimates for Environmental Policy Making in a Second-Best Setting
w10322	Todd Sinai Joseph Gyourko	The (Un)changing Geographical Distribution of Housing Tax Benefits: 1980 to 2000
w10321	James Poterba	Taxation and Corporate Payout Policy
w10301	Jennifer L. Blouin Jana Smith Raedy Douglas A. Shackelford	Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates?
w10291	Alan J. Auerbach	How Much Equity Does the Government Hold?
w10275	Zoran Ivkovich James Poterba Scott Weisbenner	Tax-Motivated Trading by Individual Investors

2003
w10153	Mihir Desai William M. Gentry	The Character and Determinants of Corporate Capital Gains
w10140	Don Fullerton Ann Wolverton	The Two-Part Instrument in a Second-Best World
w10139	Don Fullerton Li Gan	A Simulation-Based Welfare Loss Calculation for Labor Taxes with Piecewise-Linear Budgets
w10138	Edgar Cudmore John Whalley	Regeneration, Labour Supply and the Welfare Costs of Taxes
w10119	Marco Battaglini Stephen Coate	Pareto Efficient Income Taxation with Stochastic Abilities
w10085	Katherine Grace Carman Jagadeesh Gokhale Laurence J. Kotlikoff	The Impact on Consumption and Saving of Current and Future Fiscal Policies
w10072	Daniel Feenberg James Poterba	The Alternative Minimum Tax and Effective Marginal Tax Rates
w10059	A.L. Bovenberg Lawrence H. Goulder Derek J. Gurney	Efficiency Costs of Meeting Industry-Distributional Constraints under Environmental Permits and Taxes
w10044	Wojciech Kopczuk	Tax Bases, Tax Rates and the Elasticity of Reported Income
w10043	Patricia M. Anderson Bruce D. Meyer	Unemployment Insurance Tax Burdens and Benefits: Funding Family Leave and Reforming the Payroll Tax
w9983	Alan J. Auerbach Young Jun Chun	Generational Accounting in Korea
w9855	Michael Smart Mark Stabile	Tax Credits and the Use of Medical Care
w9843	David F. Bradford	Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax
w9842	Louis Kaplow	Public Goods and the Distribution of Income
w9785	Jan Boone Lans Bovenberg	The Optimal Taxation of Unskilled Labor with Job Search and Social Assistance
w9782	Michael Baker Emily Hanna Jasmin Kantarevic	The Married Widow: Marriage Penalties Matter!
w9715	Mihir A. Desai C. Fritz Foley James R. Hines Jr.	A Multinational Perspective on Capital Structure Choice and Internal Capital Markets
w9689	Jeffrey A. Miron	The Effect of Drug Prohibition on Drug Prices: Evidence from the Markets for Cocaine and Heroin
w9674	Richard J. Rendleman Jr. Douglas A. Shackelford	Diversification and the Taxation of Capital Gains and Losses
w9661	Jon Bakija William Gale Joel Slemrod	Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time
w9607	Emmanuel Saez Michael R. Veall	The Evolution of High Incomes in Canada, 1920-2000
w9596	Louis Kaplow	Transition Policy: A Conceptual Framework
w9567	Jonathan Gruber Ebonya Washington	Subsidies to Employee Health Insurance Premiums and the Health Insurance Market
w9556	Richard Disney Carl Emmerson Sarah Smith	Pension Reform and Economic Performance in Britain in the 1980s and 1990s
w9553	Bridget Terry Long	The Impact of Federal Tax Credits for Higher Education Expenses
w9535	Roger Gordon Laura Kalambokidis Joel Slemrod	A New Summary Measure of the Effective Tax Rate on Investment
w9505	Jennifer Ma	Education Saving Incentives and Household Saving: Evidence from the 2000 TIAA-CREF Survey of Participant Finances
w9503	Roger H. Gordon	Taxation of Interest Income
w9492	Shinichi Nishiyama Kent Smetters	Consumption Taxes and Economic Efficiency in a Stochastic OLG Economy
w9477	Roger H. Gordon Laura Kalambokidis Joel Slemrod	Do We Now Collect Any Revenue From Taxing Capital Income?
w9456	James Poterba Scott Weisbenner	Inter-Asset Differences in Effective Estate Tax Burdens
w9416	Gilbert E. Metcalf George Norman	Oligopoly Deregulation in General Equilibrium: A Tax Neutralization Result
w9415	Gilbert E. Metcalf George Norman	Oligopoly Deregulation and the Taxation of Commodities

2002
w9377	Daron Acemoglu	Why Not a Political Coase Theorem? Social Conflict, Commitment and Politics
w9374	Casey B. Mulligan	Capital Tax Incidence: First Impressions from the Time Series
w9301	Clemens Sialm	Stochastic Taxation and Asset Pricing in Dynamic General Equilibrium
w9289	John R. Graham Mark H. Lang Douglas A. Shackelford	Employee Stock Options, Corporate Taxes and Debt Policy
w9268	Daniel Bergstresser James Poterba	Asset Allocation and Asset Location: Household Evidence from the Survey of Consumer Finances
w9249	Donald S. Kenkel Robert R. Reed III Ping Wang	Rational Addiction, Peer Externalities and Long Run Effects of Public Policy
w9245	Greg Coleman Michael Grossman Ted Joyce	The Effect of Cigarette Excise Taxes on Smoking Before, During and After Pregnancy
w9243	William Gentry David M. Schizer	Frictions and Tax-Motivated Hedging: An Empirical Exploration of Publicly-Traded Exchangeable Securities
w9224	Mihir A. Desai C. Fritz Foley James R. Hines Jr.	Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment
w9207	Patric H. Hendershott Dr. Gwilyn Pryce Dr. Michael White	Household Leverage and the Deductibility of Home Mortgage Interest: Evidence from UK House Purchasers
w9188	Wojciech Kopczuk	The Trick is to Live: Is the Estate Tax Social Security for the Rich?
w9186	Wojciech Kopczuk Joel Slemrod Shlomo Yitzhaki	Why World Redistribution Fails
w9179	Antonio Rangel	How to Protect Future Generations Using Tax Base Restrictions
w9155	John Bound Julie Berry Cullen Austin Nichols Lucie Schmidt	The Welfare Implications of Increasing Disability Insurance Benefit Generosity
w9151	Gautam Gowrisankaran Thomas J. Holmes	Do Mergers Lead to Monopoly in the Long Run? Results from the Dominant Firm Model
w9141	Austan Goolsbee	The Impact and Inefficiency of the Corporate Income Tax: Evidence from State Organizational Form Data
w9136	Mustafa H. Babiker Gilbert E. Metcalf John Reilly	Tax Distortions and Global Climate Policy
w9105	Merle Erickson Austan Goolsbee Edward Maydew	How Prevalent is Tax Arbitrage? Evidence from the Market for Municipal Bonds
w9096	Jagadeesh Gokhale Laurence J. Kotlikoff Alexi Sluchynsky	Does It Pay to Work?
w9090	Austan Goolsbee Jonathan Guryan	The Impact of Internet Subsidies in Public Schools
w9083	James Heckman Lance Lochner Ricardo Cossa	Learning-By-Doing Vs. On-the-Job Training: Using Variation Induced by the EITC to Distinguish Between Models of Skill Formation
w9060	Charles E. McLure Jr. Walter Hellerstein	Does Sales-only Apportionment of Corporate Income Violate the GATT?
w9057	Mihir A. Desai James R. Hines Jr.	Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions
w9046	Emmanuel Saez	Optimal Progressive Capital Income Taxes in the Infinite Horizon Model
w9015	Roger H. Gordon Julie Berry Cullen	Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S.
w8984	Charles F. Manski Joram Mayshar	Private and Social Incentives for Fertility: Israeli Puzzles
w8978	Gilbert E. Metcalf Don Fullerton	The Distribution of Tax Burdens: An Introduction
w8962	Jonathan Gruber Anindya Sen Mark Stabile	Estimating Price Elasticities When there is Smuggling: The Sensitivity of Smoking to Price in Canada
w8913	Richard Arnott Petia Petrova	The Property Tax as a Tax on Value: Deadweight Loss
w8909	James R. Hines Jr.	On the Timeliness of Tax Reform
w8901	Don Fullerton Gilbert E. Metcalf	Cap and Trade Policies in the Presence of Monopoly and Distortionary Taxation
w8878	Jonathan Gruber Robin McKnight	Why Did Employee Health Insurance Contributions Rise?
w8872	Jonathan Gruber Sendhil Mullainathan	Do Cigarette Taxes Make Smokers Happier?
w8871	Howard Kunreuther Geoffrey Heal	Interdependent Security: The Case of Identical Agents
w8854	Roger H. Gordon James R. Hines Jr.	International Taxation
w8833	Emmanuel Saez	Direct or Indirect Tax Instruments for Redistribution: Short-run versus Long-run
w8831	Daron Acemoglu James A. Robinson	Economic Backwardness in Political Perspective
w8829	Don Fullerton Gilbert E. Metcalf	Tax Incidence
w8802	David M. Cutler	Health Care and the Public Sector
w8781	James M. Poterba John B. Shoven	Exchange Traded Funds: A New Investment Option for Taxable Investors
w8777	Jonathan Gruber Botond Koszegi	A Theory of Government Regulation of Addictive Bads: Optimal Tax Levels and Tax Incidence for Cigarette Excise Taxation
w8774	Casey B. Mulligan	A Century of Labor-Leisure Distortions
w8763	Robert Parrino Allen M. Poteshman Michael S. Weisbach	Measuring Investment Distortions when Risk-Averse Managers Decide Whether to Undertake Risky Projects
w8723	Don Fullerton Robert D. Mohr	Suggested Subsidies are Sub-optimal Unless Combined with an Output Tax

2001
w8662	John Whalley	Puzzles Over International Taxation of Cross Border Flows of Capital Income
w8657	Jonathan Gruber	Taxes and Health Insurance
w8591	Joydeep Bhattacharya Casey B. Mulligan Robert R. Reed III	Labor Market Search and Optimal Retirement Policy
w8588	Eric Hanushek Charles Ka Yui Leung Kuzey Yilmaz	Redistribution through Education and Other Transfer Mechanisms
w8551	Raymond Fisman Shang-Jin Wei	Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China
w8546	Hilary Hoynes Richard Blundell	Has "In-Work" Benefit Reform Helped the Labour Market?
w8500	David F. Bradford	Reforming Budgetary Language
w8486	William M. Gentry Deen Kemsley Christopher J. Mayer	Dividend Taxes and Share Prices: Evidence from Real Estate Investment Trusts
w8467	Thomas Piketty Emmanuel Saez	Income Inequality in the United States, 1913-1998 (series updated to 2000 available)
w8458	A. Lans Bovenberg Lawrence H. Goulder	Environmental Taxation and Regulation
w8440	Mihir A. Desai James R. Hines Jr.	Foreign Direct Investment in a World of Multiple Taxes
w8420	Don Fullerton	A Framework to Compare Environmental Policies
w8400	Eckhard Janeba	Attracting FDI in a Politically Risky World
w8380	Melvin Stephens Jr. Jennifer Ward-Batts	The Impact of Separate Taxation on the Intra-Household Allocation of Assets: Evidence from the UK
w8341	Jagadeesh Gokhale Laurence J. Kotlikoff Todd Neumann	Does Participating in a 401(k) Raise Your Lifetime Taxes?
w8340	James M. Poterba	Taxation, Risk-Taking, and Household Portfolio Behavior
w8333	B. Douglas Bernheim Robert J. Lemke John Karl Scholz	Do Estate and Gift Taxes Affect the Timing of Private Transfers?
w8280	Jane Gravelle Kent Smetters	Who Bears the Burden of the Corporate Tax in The Open Economy?
w8261	Douglas Holtz-Eakin Donald Marples	Distortion Costs of Taxing Wealth Accumulation: Income Versus Estate Taxes
w8223	James M. Poterba	Taxation and Portfolio Structure: Issues and Implications
w8217	Enrique G. Mendoza	The International Macroeconomics of Taxation and the Case Against European Tax Harmonization
w8205	William G. Gale Joel B. Slemrod	Rethinking the Estate and Gift Tax: Overview
w8196	Joel Slemrod Shlomo Yitzhaki	Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects
w8184	Edward L. Glaeser Andrei Shleifer	A Case for Quantity Regulation
w8181	Alan J. Auerbach James R. Hines Jr.	Taxation and Economic Efficiency
w8165	Todd Sinai Joseph Gyourko	The Spatial Distribution of Housing-Related Tax Benefits in the United States
w8158	Wojciech Kopczuk Joel Slemrod	Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity
w8144	Rosanne Altshuler Harry Grubert	Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy
w8138	Alan J. Auerbach James R. Hines Jr.	Perfect Taxation with Imperfect Competition
w8122	Alan A. Auerbach David F. Bradford	Generalized Cash Flow Taxation
w8121	Mihir A. Desai James R. Hines Jr.	Exchange Rates and Tax-Based Export Promotion
w8062	Shlomo Yitzhaki	A Public Finance Approach to Assessing Poverty Alleviation

2000
w8049	Roberton C. Williams	Environmental Tax Interactions When Pollution Affects Health or Productivity
w8037	Emmanuel Saez	The Optimal Treatment of Tax Expenditures
w8048	Roberton C. Williams	Health Effects in a Model of Second-Best Environmental Taxation or Reconsidering "Reconsidering the Tax-Interaction Effect"
w8031	David T. Ellwood Jeffrey B. Liebman	The Middle Class Parent Penalty: Child Benefits in the U.S. Tax Code
w8029	Emmanuel Saez	The Desirability of Commodity Taxation under Non-Linear Income Taxation and Heterogeneous Tastes
w8011	Jennifer L. Blouin Jana Smith Raedy Douglas A. Shackelford	The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion
w8009	Mihir A. Desai James R. Hines Jr.	The Uneasy Marriage of Export Incentives and the Income Tax
w6820	James R. Hines Jr.	Nonprofit Business Activity and the Unrelated Business Income Tax
w7980	Robert Carroll Douglas Holtz-Eakin Mark Rider Harvey S. Rosen	Personal Income Taxes and the Growth of Small Firms
w7960	Joel Slemrod Wojciech Kopczuk	The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors
w7928	Patric H. Hendershott Michael White	Taxing and Subsidizing Housing Investment: The Rise and Fall of Housing's Favored Status
w7922	Joel Slemrod Wojciech Kopczuk	The Optimal Elasticity of Taxable Income
w7920	Michael P. Devereux R. Glenn Hubbard	Taxing Multinationals
w7917	Gilbert E. Metcalf	Environmental Levies and Distortionary Taxation: Pigou, Taxation, and Pollution
w7903	Rosanne Altshuler R. Glenn Hubbard	The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms
w7893	Todd Sinai Joseph Gyourko	The Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly-Traded Real Estate Firms
w7827	Jennifer L. Blouin Jana Smith Raedy Douglas A. Shackelford	Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act
w7811	James M. Poterba Scott Weisbenner	The Distributional Burden of Taxing Estates and Unrealized Capital Gains at the Time of Death
w7780	Jonathan Gruber Jonathan Zinman	Youth Smoking in the U.S.: Evidence and Implications
w7775	Louis Kaplow	A Framework for Assessing Estate and Gift Taxation
w7774	Don Fullerton Sarah West	Tax and Subsidy Combinations for the Control of Car Pollution
w7708	Emmanuel Saez	Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses
w7707	Andrew Mitrusi James Poterba	The Distribution of Payroll and Income Tax Burdens, 1979-1999
w7698	Casey B. Mulligan Tomas J. Philipson	Merit Motives and Government Intervention: Public Finance in Reverse
w7669	John B. Shoven Joel Dickson Clemens Sialm	Tax Externalities of Equity Mutual Funds
w7663	David Joulfaian	Estate Taxes and Charitable Bequests by the Wealthy
w7654	A. Lans Bovenberg Lawrence H. Goulder	Neutralizing the Adverse Industry Impacts of CO2 Abatement Policies: What Does it Cost?
w7649	Louis Kaplow	Horizontal Equity: New Measures, Unclear Principles
w7648	Carlo Carraro Gilbert E. Metcalf	Behavioral and Distributional Effects of Environmental Policy Introduction
w7644	Jennifer L. Blouin Jana Smith Raedy Douglas A. Shackelford	Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements
w7628	Emmanuel Saez	Using Elasticities to Derive Optimal Income Tax Rates
w7626	Austan Goolsbee	Taxes, High-Income Executives, and the Perils of Revenue Estimation in the New Economy
w7603	Andrew Haughwout Robert Inman Steven Craig Thomas Luce	Local Revenue Hills: A General Equilibrium Specification with Evidence from Four U.S. Cities
w7596	Brian J. Hall Jeffrey B. Liebman	The Taxation of Executive Compensation
w7595	Daniel Bergstresser James Poterba	Do After-Tax Returns Affect Mutual Fund Inflows?
w7583	Robert J. Lemke Ann Dryden Witte Magaly Queralt Robert Witt	Child Care and the Welfare to Work Transition
w7576	Joel Slemrod Jon Bakija	Does Growing Inequality Reduce Tax Progressivity? Should It?
w7535	Sandra L. Decker Amy Ellen Schwartz	Cigarettes and Alcohol: Substitutes or Complements?
w7570	Angus Deaton Pierre-Olivier Gourinchas Christina Paxson	Social Security and Inequality over the Life Cycle
w7568	Julia Lynn Coronado Don Fullerton Thomas Glass	Long Run Effects of Social Security Reform Proposals on Lifetime Progressivity
w7553	Jonathan Gruber	Tax Subsidies for Health Insurance: Evaluating the Costs and Benefits
w7543	Melissa A. Thomasson	The Importance of Group Coverage: How Tax Policy Shaped U.S. Health Insurance
w7525	Daniel R. Feenberg James M Poterba	The Income and Tax Share of Very High Income Households, 1960-1995
w7520	Julia Lynn Coronado Don Fullerton Thomas Glass	The Progressivity of Social Security
w7512	Jon Gruber Emmanuel Saez	The Elasticity of Taxable Income: Evidence and Implications
w7507	Jonathan Gruber Botond Koszegi	Is Addiction "Rational"? Theory and Evidence
w7506	Jonathan Gruber	Youth Smoking in the U.S.: Prices and Policies
w7505	Don Fullerton Ann Wolverton	Two Generalizations of a Deposit-Refund System
w7491	Bruce D. Meyer Dan T. Rosenbaum	Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects
w7485	Eckhard Janeba	Trade, Income Inequality, and Government Policies: Redistribution of Income or Education Subsidies?
w7473	Joel Slemrod Shlomo Yitzhaki	Tax Avoidance, Evasion, and Administration

1999
w7453	Bin Ke Kathy Petroni Douglas A. Shackelford	The Impact of State Taxes on Self-Insurance
w7451	Douglas A. Shackelford Robert E. Verrecchia	Intertemporal Tax Discontinuities
w7433	Roger H. Gordon Young Lee	Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data
w7392	James M. Poterba Andrew Samwick	Taxation and Household Portfolio Composition: U.S. Evidence from the 1980s and 1990s
w7363	Bruce D. Meyer Dan T. Rosenbaum	Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers
w7360	Douglas Holtz-Eakin John W. Phillips Harvey S. Rosen	Estate Taxes, Life Insurance, and Small Business
w7281	Jerry Hausman	Efficiency Effects on the U.S. Economy from Wireless Taxation
w7268	Jeffrey R. Brown Olivia S. Mitchell James M. Poterba Mark J. Warshawsky	Taxing Retirement Income: Nonqualified Annuities and Distributions from Qualified Accounts
w7244	Roger H. Gordon John D. Wilson	Tax Structure and Government Behavior: Implications for Tax Policy
w4631	Louis Kaplow	Accuracy, Complexity, and the Income Tax
w7115	Assaf Razin Chi-Wa Yuen	Understanding the "Problem of Economic Development": The Role of Factor Mobility and International Taxation
w7110	Roger H. Gordon Wei Li	Government as a Discriminating Monopolist in the Financial Market: The Case of China
w7061	B. Douglas Bernheim	Taxation and Saving
w7059	Don Fullerton Sarah West	Can Taxes on Cars and on Gasoline Mimic an Unavailable Tax on Emissions?
w7035	Alan J. Auerbach Kevin A. Hassett	A New Measure of Horizontal Equity
w7034	Lawrence H. Goulder Roberton C. Williams III	The Usual Excess-Burden Approximation Usually Doesn't Come Close
w6989	Julia Lynn Coronado Don Fullerton Thomas Glass	Distributional Impacts of Proposed Changes to the Social Security System
w6517	Timothy J. Besley Harvey S. Rosen	Vertical Externalities in Tax Setting: Evidence from Gasoline and Cigarettes
w6340	Louis Kaplow	Transfer Motives and Tax Policy
w6930	Martin Feldstein	Public Policies and Private Saving in Mexico
w6922	Erkki Koskela Ronnie Schob Hans-Werner Sinn	Green Tax Reform and Competitiveness
w6903	Eduardo M.R.A. Engel James R. Hines Jr.	Understanding Tax Evasion Dynamics
w6885	Mark H. Lang Douglas A. Shackelford	Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction

1998
w6856	Nada Eissa Hilary Williamson Hoynes	The Earned Income Tax Credit and the Labor Supply of Married Couples
w6852	James R. Hines Jr.	Three Sides of Harberger Triangles
w6842	James Poterba	Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United States
w6828	Eduardo M.R.A. Engel Alexander Galetovic Claudio E. Raddatz	Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic
w6789	Gary S. Becker Casey B. Mulligan	Deadweight Costs and the Size of Government
w6778	Assaf Razin Efraim Sadka	Migration and Pension
w6776	Eli Berman Linda T.M. Bui	Environmental Regulation and Productivity: Evidence from Oil Refineries
w6708	Jonas Agell Mats Persson	Tax Arbitrage and Labor Supply
w6685	Clemens Fuest Bernd Huber	Why Do Countries Subsidize Investment and Not Employment?
w6667	Timothy J. Besley Harvey S. Rosen	Sales Taxes and Prices: An Empirical Analysis
w6621	Robert A. Moffitt Mark Wilhelm	Taxation and the Labor Supply: Decisions of the Affluent
w6616	James M. Poterba Scott J. Weisbenner	Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns
w6615	James R. Hines Jr.	Investment Ramifications of Distortionary Tax Subsidies
w6590	Kathy R. Petroni Douglas A. Shackelford	Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers
w6584	Joel Slemrod	The Economics of Taxing the Rich
w6583	Joel Slemrod Timothy Greimel	Did Steve Forbes Scare the Municipal Bond Market?
w6582	Joel Slemrod	A General Model of the Behavioral Response to Taxation
w6576	Roger H. Gordon Joel Slemrod	Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?
w6575	Marsha Blumenthal Charles Christian Joel Slemrod	The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota
w6546	Gilbert E. Metcalf	A Distributional Analysis of an Environmental Tax Shift
w6526	Austan Goolsbee	Investment Subsidies and Wages in Capital Goods Industries: To the Workers Go the Spoils?
w6525	William M. Gentry Joseph Milano	Taxes and Investment in Annuities
w6524	Joshua Aizenman	Privatization in Emerging Markets
w6494	Lawrence H. Goulder Koshy Mathai	Optimal CO2 Abatement in the Presence of Induced Technological Change
w6447	Laurence J. Kotlikoff Willi Leibfritz	An International Comparison of Generational Accounts
w6435	William N. Gentry John R. Penrod	The Tax Benefits of Not-for-Profit Hospitals
w6399	Alan J. Auerbach Leonard E. Burman Jonathan Siegel	Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data
w6383	Rosanne Altshuler Harry Grubert T. Scott Newlon	Has U.S. Investment Abroad Become More Sensitive to Tax Rates?
w6374	Robert Carroll Douglas Holtz-Eakin Mark Rider Harvey S. Rosen	Entrepreneurs, Income Taxes, and Investment
w6355	Paul Beaudry Charles Blackorby	Taxes and Employment Subsidies in Optimal Redistribution Programs

1997
w6337	James Poterba	The Estate Tax and After-Tax Investment Returns
w6333	Austan Goolsbee	What Happens When You Tax the Rich? Evidence from Executive Compensation
w6314	Arik Levinson	NIMBY Taxes Matter: State Taxes and Interstate Hazardous Waste Shipments
w6282	Donald Bruce Douglas Holtz-Eakin	Apocalypse Now? Fundamental Tax Reform and Residential Housing Values
w6260	Jerry Hausman	Taxation by Telecommunications Regulation
w6251	Louis Kaplow Steven Shavell	On the Superiority of Corrective Taxes to Quantity Regulation
w6248	David Altig Alan J. Auerbach Laurence J. Kotlikoff Kent A. Smetters Jan Walliser	Simulating U.S. Tax Reform
w5832	William M. Gentry R. Glenn Hubbard	Distributional Implications of Introducing a Broad-Based Consumption Tax
w5008	Louis Kaplow	Regional Cost-of-Living Adjustments in Tax-Transfer Schemes
w6199	Don Fullerton Gilbert E. Metcalf	Environmental Taxes and the Double-Dividend Hypothesis: Did You Really Expect Something for Nothing?
w6181	James E. Anderson	Revenue Neutral Trade Reform with Many Households, Quotas and Tariffs
w6173	Austan Goolsbee	Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax
w4851	Martin Feldstein	Tax Policy and International Capital Flows
w4496	Martin Feldstein	The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the1986 Tax Reform Act
w6091	Don Fullerton Gilbert Metcalf	Environmental Controls, Scarcity Rents, and Pre-Existing Distortions
w6058	Hilary Williamson Hoynes Robert Moffitt	Tax Rates and Work Incentives in the Social Security Disability Insurance Program: Current Law and Alternative Reforms
w5059	Theofanis P. Mamuneas M. Ishaq Nadiri	Public R&D Policies and Cost Behavior of the US Manufacturing Industries
w5754	David F. Bradford	Fixing Capital Gains: Symmetry, Consistency and Correctness in the Taxation of Financial Instruments
w5090	Hans Fehr Laurence J. Kotlikoff	Generational Accounting in General Equilibrium
w6013	Mark McClellan Jonathan Skinner	The Incidence of Medicare
w6004	Kenneth L. Judd	The Optimal Tax Rate for Capital Income is Negative
w5998	William N. Evans Jeanne S. Ringel	Can Higher Cigarette Taxes Improve Birth Outcomes?
w5993	Don Fullerton Ann Wolverton	The Case for a Two-Part Instrument: Presumptive Tax and Environmental Subsidy
w5967	Ian W. H. Parry Roberton C. Williams III Lawrence H. Goulder	When Can Carbon Abatement Policies Increase Welfare? The Fundamental Role of Distorted Factor Markets
w5937	Don Fullerton Diane Lim Rogers	Neglected Effects on the Uses Side: Even a Uniform Tax Would Change Relative Goods Prices
w5928	Ian Ayres Steven D. Levitt	Measuring Positive Externalities from Unobservable Victim Precaution: An Empirical Analysis of Lojack
w4566	Louis Kaplow	Should the Government's Allocation Branch be Concerned about the Distortionary Cost of Taxation and Distributive Effects?
w5885	Daniel R. Feenberg Andrew W. Mitrusi James M. Poterba	Distributional Effects of Adopting a National Retail Sales Tax

1996
w5868	Martin Feldstein	How Big Should Government Be?
w5850	Assaf Razin Efraim Sadka	Tax Burden and Migration: A Political Economy Perspective
w5290	David F. Bradford	Consumption Taxes: Some Fundamental Transition Issues
w5827	James E. Anderson	Trade Reform with a Government Budget Constraint
w5815	John B. Shoven David A. Wise	The Taxation of Pensions: A Shelter can Become a Trap
w5380	Don Fullerton	Why Have Separate Environmental Taxes?
w4189	Louis Kaplow	Optimal Distribution and Taxation of the Family
w4163	Laurie Simon Bagwell B. Douglas Bernheim	Conspicuous Consumption, Pure Profits, and the Luxury Tax
w5641	Lawrence H. Goulder Ian W. H. Parry Dallas Burtraw	Revenue-Raising vs. Other Approaches to Environmental Protection: The Critical Significance of Pre-Existing Tax Distortions
w5147	Jonathan Gruber James Poterba	Tax Subsidies to Employer-Provided Health Insurance
w4501	Leslie E. Papke Mitchell Petersen James M. Poterba	Did 401(k) Plans Replace Other Employer Provided Pensions?
w5598	Edward L. Glaeser	Should Transfer Payments Be Indexed to Local Price Levels?
w5594	Don Fullerton Wenbo Wu	Policies for Green Design
w5564	Angus Deaton Serena Ng	Parametric and Non-Parametric Approaches to Price and Tax Reform
w5391	Louis Kaplow	How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax
w5542	Don Fullerton Shaun P. McDermott Jonathan P. Caulkins	Sulfur Dioxide Compliance of a Regulated Utility
w5527	Roger H. Gordon Soren Bo Nielsen	Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy
w5028	Assaf Razin Chi-Wa Yuen	Capital Income Taxation and Long Run Growth: New Perspectives
t0138	James R. Hines Jr. John C. Hlinko Theodore J.F. Lubke	From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens
w5513	Assaf Razin Efraim Sadka Chi-Wa Yuen	Tax Principles and Capital Inflows: Is It Efficient to Tax Nonresident Income?
w5511	Don Fullerton	Second-Best Pollution Taxes
w3708	Louis Kaplow	A Note on Taxation as Social Insurance for Uncertain Labor Income
w4961	Louis Kaplow	A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism
w4868	Louis Kaplow	A Note on Subsidizing Gifts
w4374	Don Fullerton Thomas C. Kinnaman	Garbage, Recycling, and Illicit Burning or Dumping

1995
w5397	Martin Feldstein	The Effect of a Consumption Tax on the Rate of Interest
w5370	Martin Feldstein Daniel Feenberg	The Effect of Increased Tax Rates on Taxable Income and Economic Efficiency: A Preliminary Analysis of the 1993 Tax Rate Increases
w5335	Hans-Werner Sinn	Social Insurance, Incentives, and Risk Taking
w4932	James R. Hines Jr.	Taxes, Technology Transfer, and the R&D Activities of Multinational Firms
w4924	Kenneth A. Froot James R. Hines Jr.	Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals
w5218	Joel Slemrod	High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response
w5201	Patricia M. Anderson Bruce D. Meyer	The Incidence of a Firm-Varying Payroll Tax: The Case of Unemployment Insurance
w4020	Kevin A. Hassett Gilbert E. Metcalf	Energy Tax Credits and Residential Conservation Investment
w5184	Yongheng Deng John M. Quigley Robert Van Order	Mortgage Default and Low Downpayment Loans: The Costs of Public Subsidy
w5171	Andrew A. Samwick	Tax Shelters and Passive Losses After the Tax Reform Act of 1986
w5158	Nada Eissa Jeffrey B. Liebman	Labor Supply Response to the Earned Income Tax Credit
w5155	Martin Feldstein Daniel Feenberg	The Taxation of Two Earner Families
w5153	Michael J. Moore	Death and Tobacco Taxes
w4903	Assaf Razin Efraim Sadka	Resisting Migration: The Problems of Wage Rigidity and the Social Burden
w5137	William T. Dickens	Do Labor Rents Justify Strategic Trade and Industrial Policy?
w5117	A. Lans Bovenberg Lawrence H. Goulder	Costs of Environmentally Motivated Taxes in the Presence of Other Taxes:General Equilibrium Analyses
w4705	Daniel R. Feenberg Harvey S. Rosen	Recent Developments in the Marriage Tax
w5055	Martin Feldstein	Tax Avoidance and the Deadweight Loss of the Income Tax
w5053	Jonathan Gruber	The Incidence of Payroll Taxation: Evidence from Chile
w5023	Nada Eissa	Taxation and Labor Supply of Married Women: The Tax Reform Act of 1986 as a Natural Experiment
w4387	Erik Caspersen Gilbert Metcalf	Is A Value Added Tax Progressive? Annual Versus Lifetime Incidence Measures
w3709	Louis Kaplow	Taxation and Risk Taking: A General Equilibrium Perspective
w5000	Martin Feldstein	Behavioral Responses to Tax Rates: Evidence from TRA86
w4987	Edward L. Glaeser	The Incentive Effects of Property Taxes on Local Governments

1994
w4905	Thomas C. Kinnaman Don Fullerton	How a Fee Per-Unit Garbage Affects Aggregate Recycling in a Model with Heterogeneous Households
w4902	Joel Slemrod	Free-Trade Taxation and Protectionist Taxation
w4897	A. Lans Bovenberg Lawrence H. Goulder	Optimal Environmental Taxation in the Presence of Other Taxes: General Equilibrium Analyses
w4896	Lawrence H. Goulder	Environmental Taxation and the "Double Dividend:" A Reader's Guide
w4869	Harry Grubert Joel Slemrod	The Effect of Taxes on Investment and Income Shifting to Puerto Rico
w4867	Joel Slemrod Carl Hansen Roger Procter	The Seesaw Principle in International Tax Policy
w4862	Don Fullerton Diane Lim Rogers	Distributional Effects on a Lifetime Basis
w4457	Louis Kaplow Steven Shavell	The Efficiency of the Legal System versus the Income Tax in Redistributing Income
w4783	Andrew B. Lyon Gerald Silverstein	The Alternative Minimum Tax and the Behavior of Multinational Corporations
w4780	Kevin Hassett Gilbert E. Metcalf	Investment with Uncertain Tax Policy: Does Random Tax Policy Discourage Investment?
w4779	Douglas Holtz-Eakin Mary E. Lovely	Technological Linkages, Market Structure, and Optimum Production Policies
w4763	Marie C. Thursby Jerry G. Thursby	Interstate Cigarette Bootlegging: Extent, Revenue Losses, and Effects of Government Intervention
w4619	Gilbert E. Metcalf	Lifecycle vs. Annual Perspectives on the Incidence of A Value Added Tax
w4382	Takatoshi Ito Keiko Nosse Hirono	Efficiency of the Tokyo Housing Market
w4574	James R. Hines Jr.	No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals
w4721	Steven D. Levitt James M. Poterba	Congressional Distributive Politics and State Economic Performance
w4712	Rosanne Altshuler Jack Mintz	U.S. Interest Allocation Rules: Effects and Policy
w4703	Jason G. Cummins R. Glenn Hubbard	The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data
w4240	Bronwyn Hall	R&D Tax Policy During the Eighties: Success or Failure?
t0154	Richard Arnott Marvin Kraus	When Are Anonymous Congestion Charges Consistent with Marginal Cost Pricing?
w4689	Martin Feldstein	Taxes, Leverage and the National Return on Outbound Foreign Direct Investment
w4670	Don Fullerton Thomas C. Kinnaman	"Household Responses for Pricing Garbage by the Bag,"
w4668	Martin Feldstein	The Effects of Outbound Foreign Direct Investment on the Domestic Capital Stock
w4667	Rosanne Altshuler T. Scott Newlon William C. Randolph	Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals
w4635	Andrea L. Kusko James M. Poterba David W. Wilcox	Employee Decisions with Respect to 401(k) Plans: Evidence From Individual-Level Data
w4652	Karla Hoff Andrew B. Lyon	Non-Leaky Buckets: Optimal Redistributive Taxation and Agency Costs

1993
w4582	Lawrence H. Goulder	Energy Taxes: Traditional Efficiency Effects and Environmental Implications
w4581	Don Fullerton Marios Karayannis	Tax Evasion and the Allocation of Capital
w4576	Julio J. Rotemberg Michael Woodford	Energy Taxes and Aggregate Economic Activity
w4567	Dani Rodrik	Taking Trade Policy Seriously: Export Subsidization as a Case Study in Policy Effectiveness
w4535	Robert K. Triest	The Efficiency Cost of Increased Progressivity
w4498	Timothy Besley Ian Preston Michael Ridge	Fiscal Anarchy in the U.K.: Modelling Poll Tax Noncompliance
w4456	Raquel Fernandez Richard Rogerson	Zoning and the Political Economy of Local Redistribution
w3930	James R. Hines Jr.	On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s
w4426	Nancy L. Stokey Sergio Rebelo	Growth Effects of Flat-Rate Taxes
w4418	Don Fullerton Seng-Su Tsang	Environmental Costs Paid by the Polluter or the Beneficiary? The Case of CERCLA and Superfund
w4405	Alan J. Auerbach Kevin A. Hassett Stephen D. Oliner	Reassessing the Social Returns to Equipment Investment
w4395	Robert P. Inman	Presidential Leadership and the Reform of Fiscal Policy: Learning from Reagan's Role in TRA 86
w4229	Daniel Feenberg James Poterba	Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns
w4337	Holger C. Wolf	Anti-Tax Revolutions and Symbolic Prosecutions
w4323	Martin Feldstein	Tax Policy in the 1980s: A Personal View
w4305	Laurence J. Kotlikoff Jagadeesh Gokhale	The Equity of Social Services Provided to Children and Senior Citizens
w4302	David M. Cutler Louise M. Sheiner	Policy Options for Long-Term Care
w4283	David M. Cutler Douglas W. Elmendorf Richard J. Zeckhauser	Demographic Characteristics and the Public Bundle
w4254	William T. Bogart William M. Gentry	Capital Gains Taxation and Realizations: Evidence from Interstate Comparisons
w4253	Michael Haliassos Andrew B. Lyon	Progressivity of Capital Gains Taxation with Optimal Portfolio Selection
w4252	Gilbert E. Metcalf	The Lifetime Incidence of State and Local Taxes: Measuring Changes During the 1980s

1992
w4244	B. Douglas Bernheim Adam Wantz	A Tax-Based Test of the Dividend Signaling Hypothesis
w4215	B. Douglas Bernheim John Karl Scholz	Private Saving and Public Policy
w4171	Myron S. Scholes G. Peter Wilson Mark A. Wolfson	Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986
w3962	Martin Feldstein Andrew Samwick	Social Security Rules and Marginal Tax Rates
w4125	Richard Zeckhauser Steve Coate Stephen Johnson	Robin-Hooding Rents: Exploiting the Pecuniary Effects of In-Kind Programs
w3900	Daniel R. Feenberg James M. Poterba	Which Households Own Municipal Bonds? Evidence From Tax Returns
w3723	Louis Kaplow	The Income Tax as Insurance: The Casualty Loss and Medical Expense Deductions and the Exclusion of the Medical Insurance Premiums
w4061	Lawrence H. Goulder	Do the Costs of a Carbon Tax Vanish When Interactions With Other Taxes are Accounted For?
w4008	Joel Slemrod	Do Taxes Matter? Lessons From the 1980s
w3999	Joel Slemrod	Taxation and Inequality: A Time-Exposure Perspective
w3968	Alberto Alesina Philippe Weil	Menus of Linear Income Tax Schedules
w3967	Alan J. Auerbach	On the Design and Reform of Capital Gains Taxation

1991
w3940	James M. Poterba	Why Didn't the Tax Reform Act of 1986 Raise Corporate Taxes?
w3938	Jonathan Skinner	Individual Retirement Accounts: A Review of the Evidence
w3932	Andrew B. Lyon Robert M. Schwab	Consumption Taxes in a Life-Cycle Framework: Are Sin Taxes Regressive?
w3925	Rosanne Altshuler T. Scott Newlon	The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations
w3924	David Harris Randall Morck Joel Slemrod Bernard Yeung	Income Shifting in U.S. Multinational Corporations
w3915	Alan J. Auerbach Jagadeesh Gokhale Laurence J. Kotlikoff	Social Security and Medicare Policy From the Perspective of Generational Accounting

Generated Sun May 19 00:01:04 2013

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