NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Public Economics: Taxation, Subsidies, and Revenue


2014
w20318 Brigitte C. Madrian
Applying Insights from Behavioral Economics to Policy Design

w20290 Raj Chetty
Emmanuel Saez
László Sándor

What Policies Increase Prosocial Behavior? An Experiment with Referees at the Journal of Public Economics

w20289 Juan Carlos Suárez Serrato
Owen Zidar

Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms

w20262 Kate Ambler
Diego Aycinena
Dean Yang

Channeling Remittances to Education: A Field Experiment Among Migrants from El Salvador

w20232 Peter H. Lindert
Making the Most of Capital in the 21st Century

w20227 Roger H. Gordon
Wojciech Kopczuk

The Choice of the Personal Income Tax Base

w20176 Stephen G. Dimmock
William C. Gerken
Zoran Ivković
Scott J. Weisbenner

Capital Gains Lock-In and Governance Choices

w20130 Christian Baker
Jeremy Bejarano
Richard W. Evans
Kenneth L. Judd
Kerk L. Phillips

A Big Data Approach to Optimal Sales Taxation

w20127 Keith M. Marzilli Ericson
When Consumers Do Not Make an Active Decision: Dynamic Default Rules and their Equilibrium Effects

w20097 Donald S. Kenkel
Maximilian D. Schmeiser
Carly J. Urban

Is Smoking Inferior? Evidence from Variation in the Earned Income Tax Credit

w20084 Wojciech Kopczuk
David J. Munroe

Mansion Tax: The Effect of Transfer Taxes on the Residential Real Estate Market

w20049 David Neumark
Helen Simpson

Place-Based Policies

w20043 Florian Scheuer
Alexander Wolitzky

Capital Taxation under Political Constraints

w20020 Casey B. Mulligan
The ACA: Some Unpleasant Welfare Arithmetic

w20009 Patrick Bolton
Hui Chen
Neng Wang

Debt, Taxes, and Liquidity

w20007 Michael Hallsworth
John List
Robert Metcalfe
Ivo Vlaev

The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance

w19989 Mark Duggan
Amanda Starc
Boris Vabson

Who Benefits when the Government Pays More? Pass-Through in the Medicare Advantage Program

w19966 Chang-Tai Hsieh
Benjamin A. Olken

The Missing "Missing Middle"

w19918 Marina Agranov
Thomas R. Palfrey

Equilibrium Tax Rates and Income Redistribution: A Laboratory Study

w19919 David Albouy
Bryan Stuart

Urban Population and Amenities

w19899 Jonathan Heathcote
Kjetil Storesletten
Giovanni L. Violante

Optimal Tax Progressivity: An Analytical Framework

w19847 Lawrence H. Goulder
Marc A. C. Hafstead
Roberton C. Williams III

General Equilibrium Impacts of a Federal Clean Energy Standard

w19838 Lint Barrage
Eric Chyn
Justine Hastings

Advertising, Reputation, and Environmental Stewardship: Evidence from the BP Oil Spill

w19836 Dayanand S. Manoli
Nicholas Turner

Cash-on-Hand & College Enrollment: Evidence from Population Tax Data and Policy Nonlinearities

w19780 Stephen Holland
Andrew J. Yates

Optimal Trading Ratios for Pollution Permit Markets

w19822 Casey Rothschild
Florian Scheuer

A Theory of Income Taxation under Multidimensional Skill Heterogeneity

w19815 David Albouy
Andrew Hanson

Tax Benefits to Housing and Inefficiencies in Location and Consumption

w19804 Daniel M. Hungerman
Public Goods, Hidden Income, and Tax Evasion: Some Nonstandard Results from the Warm-Glow Model

w19787 Marika Cabral
Neale Mahoney

Externalities and Taxation of Supplemental Insurance: A Study of Medicare and Medigap

w19786 Geert Bekaert
Campbell R. Harvey
Christian T. Lundblad
Stephan Siegel

Political Risk Spreads

w19785 Marianne Bitler
Hilary Hoynes
Elira Kuka

Do In-Work Tax Credits Serve as a Safety Net?

w19781 Matthew Harding
Michael Lovenheim

The Effect of Prices on Nutrition: Comparing the Impact of Product- and Nutrient-Specific Taxes

w19775 Sebastian Galiani
Paul Gertler
Rosangela Bando

Non-Contributory Pensions


2013
w19760 Yiyan Liu
Ginger Zhe Jin

Employer Contribution and Premium Growth in Health Insurance

w19757 Hans Fehr
Sabine Jokisch
Ashwin Kambhampati
Laurence J. Kotlikoff

Simulating the Elimination of the U.S. Corporate Income Tax

w19752 James E. Anderson
J. Peter Neary

Revenue Tariff Reform

w19736 Lucas W. Davis
The Economic Cost of Global Fuel Subsidies

w19713 Hunt Allcott
Dmitry Taubinsky

The Lightbulb Paradox: Evidence from Two Randomized Experiments

w19699 Jeff Larrimore
Richard V. Burkhauser
Philip Armour

Accounting for Income Changes over the Great Recession (2007-2010) Relative to Previous Recessions: The Importance of Taxes and Transfers

w19659 Patrick Kline
Enrico Moretti

People, Places and Public Policy: Some Simple Welfare Economics of Local Economic Development Programs

w19621 Kevin S. Markle
Douglas A. Shackelford

The Impact of Headquarter and Subsidiary Locations on Multinationals’ Effective Tax Rates

w19620 Matthew E. Kahn
Pei Li
Daxuan Zhao

Pollution Control Effort at China’s River Borders: When Does Free Riding Cease?

w19609 Annette Alstadsæter
Wojciech Kopczuk
Kjetil Telle

Are Closely-Held Firms Tax Shelters?

w19608 Eugene Goryunov
Maria Kazakova
Laurence J. Kotlikoff
Arseny Mamedov
Kristina Nesterova
Vladimir Nazarov
Elena Grishina
Pavel Trunin
Alexey Shpenev

Russia’s Fiscal Gap

w19579 Alan J. Auerbach
Michael P. Devereux

Consumption and Cash-Flow Taxes in an International Setting

w19574 Jeffrey Clemens
David M. Cutler

Who Pays for Public Employee Health Costs?

w19572 Anton Korinek
Jonathan Kreamer

The Redistributive Effects of Financial Deregulation

w19545 James M. Sallee
Rational Inattention and Energy Efficiency

w19528 Elizabeth Bodine-Baron
Sarah Nowak
Raffaello Varadavas
Neeraj Sood

Conforming and Non-conforming Peer Effects in Vaccination Decisions

w19491 Alexander M. Gelber
Damon Jones
Daniel W. Sacks

Earnings Adjustment Frictions: Evidence from the Social Security Earnings Test

w19482 Jeffrey Hoopes
Daniel Reck
Joel Slemrod

Taxpayer Search for Information: Implications for Rational Attention

w19470 Anmol Bhandari
David Evans
Mikhail Golosov
Thomas J. Sargent

Taxes, Debts, and Redistributions with Aggregate Shocks

w19459 Andrew Ang
Richard C. Green
Yuhang Xing

Advance Refundings of Municipal Bonds

w19414 Òscar Jordà
Alan M. Taylor

The Time for Austerity: Estimating the Average Treatment Effect of Fiscal Policy

w19410 Wojciech Kopczuk
Justin Marion
Erich Muehlegger
Joel Slemrod

Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes

w19402 Lucie Gadenne
Monica Singhal

Decentralization in Developing Economies

w19385 Todd Kumler
Eric Verhoogen
Judith A. Frías

Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico

w19346 Assaf Razin
Migration into the Welfare State: Tax and Migration Competition

w19338 Lawrence H. Goulder
Andrew Schein

Carbon Taxes vs. Cap and Trade: A Critical Review

w19283 Sara LaLumia
James M. Sallee
Nicholas Turner

New Evidence on Taxes and the Timing of Birth

w19282 Assaf Razin
Efraim Sadka

Migration and Fiscal Competition within a Union

w19266 Eli Berman
Joseph Felter
Ethan Kapstein
Erin Troland

Predation, Taxation, Investment and Violence: Evidence from the Philippines

w19235 Florian Scheuer
Entrepreneurial Taxation with Endogenous Entry

w19199 Dina Pomeranz
No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax

w19171 Karel Mertens
Marginal Tax Rates and Income: New Time Series Evidence

w19151 Mariacristina De Nardi
Eric French
John Bailey Jones

Medicaid Insurance in Old Age

w19137 Alan Auerbach
Lorenz Kueng
Ronald Lee

Propagation and Smoothing of Shocks in Alternative Social Security Systems

w19110 Philip Armour
Richard V. Burkhauser
Jeff Larrimore

Levels and Trends in United States Income and Its Distribution A Crosswalk from Market Income Towards a Comprehensive Haig-Simons Income Approach

w19097 Ralf Martin
Mirabelle Muûls
Laure B. de Preux
Ulrich J. Wagner

Industry Compensation Under Relocation Risk: A Firm-Level Analysis of the EU Emissions Trading Scheme

w19086 Philippe Aghion
Ufuk Akcigit
Jesús Fernández-Villaverde

Optimal Capital Versus Labor Taxation with Innovation-Led Growth

w19081 T. Christopher Borek
Angelo Frattarelli
Oliver Hart

Tax Shelters or Efficient Tax Planning? A Theory of The Firm Perspective On the Economic Substance Doctrine

w19075 Facundo Alvaredo
Anthony B. Atkinson
Thomas Piketty
Emmanuel Saez

The Top 1 Percent in International and Historical Perspective

w19073 Benoît Mulkay
Jacques Mairesse

The R&D Tax Credit in France: Assessment and Ex-Ante Evaluation of the 2008 Reform

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

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 and 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: Heterogeneity in Preferences and Optimal 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 3.3 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

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

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

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

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

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

w5832 William M. Gentry
R. Glenn Hubbard

Distributional Implications of Introducing a Broad-Based Consumption Tax

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

w5754 David F. Bradford
Fixing Capital Gains: Symmetry, Consistency and Correctness in the Taxation of Financial Instruments

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

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

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

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


1995
w5397 Martin Feldstein
The Effect of a Consumption Tax on the Rate of Interest

w5391 Louis Kaplow
How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax

w5380 Don Fullerton
Why Have Separate Environmental Taxes?

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

w5290 David F. Bradford
Consumption Taxes: Some Fundamental Transition Issues

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

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

w5147 Jonathan Gruber
James Poterba

Tax Subsidies to Employer-Provided Health Insurance

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

w5090 Hans Fehr
Laurence J. Kotlikoff

Generational Accounting in General Equilibrium

w5059 Theofanis P. Mamuneas
M. Ishaq Nadiri

Public R&D Policies and Cost Behavior of the US Manufacturing Industries

w5055 Martin Feldstein
Tax Avoidance and the Deadweight Loss of the Income Tax

w5053 Jonathan Gruber
The Incidence of Payroll Taxation: Evidence from Chile

w5028 Assaf Razin
Chi-Wa Yuen

Capital Income Taxation and Long Run Growth: New Perspectives

w5023 Nada Eissa
Taxation and Labor Supply of Married Women: The Tax Reform Act of 1986 as a Natural Experiment

w5008 Louis Kaplow
Regional Cost-of-Living Adjustments in Tax-Transfer Schemes

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
w4961 Louis Kaplow
A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism

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

w4905 Thomas C. Kinnaman
Don Fullerton

How a Fee Per-Unit Garbage Affects Aggregate Recycling in a Model with Heterogeneous Households

w4903 Assaf Razin
Efraim Sadka

Resisting Migration: The Problems of Wage Rigidity and the Social Burden

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

w4868 Louis Kaplow
A Note on Subsidizing Gifts

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

w4851 Martin Feldstein
Tax Policy and International Capital Flows

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

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

w4705 Daniel R. Feenberg
Harvey S. Rosen

Recent Developments in the Marriage Tax

w4703 Jason G. Cummins
R. Glenn Hubbard

The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data

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

w4631 Louis Kaplow
Accuracy, Complexity, and the Income Tax

w4619 Gilbert E. Metcalf
Lifecycle vs. Annual Perspectives on the Incidence of A Value Added Tax


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

w4574 James R. Hines
Jr.

No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals

w4567 Dani Rodrik
Taking Trade Policy Seriously: Export Subsidization as a Case Study in Policy Effectiveness

w4566 Louis Kaplow
Should the Government's Allocation Branch be Concerned about the Distortionary Cost of Taxation and Distributive Effects?

w4535 Robert K. Triest
The Efficiency Cost of Increased Progressivity

w4501 Leslie E. Papke
Mitchell Petersen
James M. Poterba

Did 401(k) Plans Replace Other Employer Provided Pensions?

w4498 Timothy Besley
Ian Preston
Michael Ridge

Fiscal Anarchy in the U.K.: Modelling Poll Tax Noncompliance

w4496 Martin Feldstein
The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the1986 Tax Reform Act

w4457 Louis Kaplow
Steven Shavell

The Efficiency of the Legal System versus the Income Tax in Redistributing Income

w4456 Raquel Fernandez
Richard Rogerson

Zoning and the Political Economy of Local Redistribution

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

w4387 Erik Caspersen
Gilbert Metcalf

Is A Value Added Tax Progressive? Annual Versus Lifetime Incidence Measures

w4382 Takatoshi Ito
Keiko Nosse Hirono

Efficiency of the Tokyo Housing Market

w4374 Don Fullerton
Thomas C. Kinnaman

Garbage, Recycling, and Illicit Burning or Dumping

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

w4240 Bronwyn Hall
R&D Tax Policy During the Eighties: Success or Failure?

w4229 Daniel Feenberg
James Poterba

Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns

w4215 B. Douglas Bernheim
John Karl Scholz

Private Saving and Public Policy

w4189 Louis Kaplow
Optimal Distribution and Taxation of the Family

w4171 Myron S. Scholes
G. Peter Wilson
Mark A. Wolfson

Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986

w4163 Laurie Simon Bagwell
B. Douglas Bernheim

Conspicuous Consumption, Pure Profits, and the Luxury Tax

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

w4061 Lawrence H. Goulder
Do the Costs of a Carbon Tax Vanish When Interactions With Other Taxes are Accounted For?

w4020 Kevin A. Hassett
Gilbert E. Metcalf

Energy Tax Credits and Residential Conservation Investment

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?

w3930 James R. Hines
Jr.

On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s

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

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

w3709 Louis Kaplow
Taxation and Risk Taking: A General Equilibrium Perspective

w3708 Louis Kaplow
A Note on Taxation as Social Insurance for Uncertain Labor Income


Generated Wed Jul 23 00:00:29 2014

 
Publications
Activities
Meetings
Data
People
About

Support
National Bureau of Economic Research, 1050 Massachusetts Ave., Cambridge, MA 02138; 617-868-3900; email: info@nber.org

Contact Us