David Joulfaian

U.S. Department of the Treasury, Office of Tax Analysis (OTA)

1500 Pennsylvania Ave. NW

Washington, DC 20220

United States

Georgetown University - Department of Economics

37th St NW & O St NW

Washington, DC 20007

United States

  • U.S. Department of the Treasury, Office of Tax Analysis (OTA)

  • Georgetown University - Department of Economics

SCHOLARLY PAPERS

46

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383

Scholarly Papers (46)

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1.

The Federal Gift Tax: History, Law, and Economics

OTA Papers 100
Number of pages: 60 Posted: 30 Oct 2006 Last Revised: 03 Dec 2007
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 889 (46,946)

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Gift Tax, Behavioral Effects

2.

Differential Taxation and Tax Evasion by Small Business

National Tax Journal, Vol. 51, No. 4, pp. 676-87, December 1998
Number of pages: 26 Posted: 17 Jun 2006
David Joulfaian and Mark Rider
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Georgia State University - Department of Economics
Downloads 698 (64,956)
Citation 1

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Tax Evasion, Firms

3.

Bribes and Business Tax Evasion

European Journal of Comparative Economics, Vol. 6, No. 2, pp. 227-244, December 2009
Number of pages: 26 Posted: 27 May 2006 Last Revised: 26 Jan 2010
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 554 (87,030)
Citation 4

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Tax Evasion, Firm Behavior, Bribes

4.

The Estate Tax and the Demise of the Family Business: A Comment

Number of pages: 11 Posted: 03 Dec 2008 Last Revised: 05 Feb 2009
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 427 (118,884)
Citation 1

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Estate tax, Family business, Succession Planning

5.

Debt and Corporate Tax Evasion

Number of pages: 20 Posted: 14 Feb 2009 Last Revised: 07 Feb 2012
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 387 (133,140)
Citation 1

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Taxes, Corporate Tax Evasion, Debt

6.

Taxes and Corporate Giving to Charity

Public Finance Review, Vol. 33, No. 3, pp. 300-317, May 2005
Number of pages: 25 Posted: 27 May 2006
Robert Carroll and David Joulfaian
Office of Tax Analysis and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 354 (146,914)
Citation 1

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Corporate philanthropy, Taxes, Firm behavior

7.

Charitable Giving in Life and at Death

Rethinking Estate and Gift Taxation, pp. 350-374, 2001
Number of pages: 29 Posted: 02 Jun 2006
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 342 (152,441)
Citation 1

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Charitable Gift, Bequests, Estate and Income Taxes

8.

To Own or Not to Own Your Life Insurance Policy?

Number of pages: 29 Posted: 28 Aug 2011 Last Revised: 10 Jul 2014
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 320 (163,713)

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life insurance, bequests, inheritance and estate taxes

9.

The Taxable Income Elasticity of High-Income Taxpayers: Evidence from a Long Panel

Number of pages: 23 Posted: 22 May 2009
Gerald Auten and David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 264 (199,712)
Citation 5

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personal income, tax rates, elasticity

10.

Is Charitable Giving by the Rich Really Responsive to the Income Tax?

Number of pages: 21 Posted: 02 Nov 2011 Last Revised: 04 Aug 2017
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 237 (222,027)

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Charitable Giving, Income Taxes, Errors in Variables

11.

Basic Facts on Charitable Giving

OTA Working Paper No. 95
Number of pages: 35 Posted: 19 Jun 2006
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 229 (229,597)
Citation 3

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Charitable giving, Tax deductions

12.

Recent Trends in Like-Kind Exchanges

Number of pages: 13 Posted: 11 Oct 2017
Gerald Auten, David Joulfaian and Romen Mookerjee
U.S. Department of the Treasury, Office of Tax Analysis (OTA), U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Dartmouth College
Downloads 222 (236,396)

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Capital Gains Tax, Deferral, Like-Kind Exchanges

13.

The Behavioral Response of Wealth Accumulation to Estate Taxation: Time Series Evidence

National Tax Journal, Forthcoming
Number of pages: 27 Posted: 22 May 2006
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 204 (255,661)
Citation 3

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Saving, Bequests, Estate Tax

14.

Inheritance and Saving

Downloads 200 (260,269)
Citation 4

Inheritance and Saving

Number of pages: 24 Posted: 19 Jun 2006
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 154 (326,907)

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Inheritance, saving, consumption, labor supply

Inheritance and Saving

NBER Working Paper No. w12569
Number of pages: 25 Posted: 08 Oct 2006 Last Revised: 06 Nov 2022
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 46 (699,461)

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15.

On Estate Tax Repeal and Charitable Bequests

Tax Notes, Vol. 123, No. 10, 2009
Number of pages: 9 Posted: 05 Jun 2009 Last Revised: 27 Jun 2009
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 194 (267,467)

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Estate Tax, Charitable Bequests

16.

Income Mobility: The Recent American Experience

Andrew Young School of Policy Studies Research Paper Series No. 07-18
Number of pages: 25 Posted: 31 Mar 2007
Robert Carroll, David Joulfaian and Mark Rider
Office of Tax Analysis, U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Georgia State University - Department of Economics
Downloads 193 (268,744)
Citation 3

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17.

Who Takes Advantage of Tax-Deferred Saving Programs? Evidence from Federal Income Tax Data

National Tax Journal, Vol. 54, No. 3, Pp. 669-88, September 2001
Number of pages: 37 Posted: 08 Jan 2002
David Joulfaian and David P. Richardson
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 190 (272,565)
Citation 1

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Defined Contributions, Plan Choices, Participation Rates

18.

Income versus Consumption Tax Baselines for Tax Expenditures

National Tax Journal, Forthcoming
Number of pages: 25 Posted: 03 Oct 2008 Last Revised: 22 Feb 2010
Robert Carroll, David Joulfaian and James B. Mackie III
American University - School of Public Affairs, U.S. Department of the Treasury, Office of Tax Analysis (OTA) and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 172 (297,475)

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Tax Expenditures, Income Tax, Consumption Tax

19.

Estate and Gift Tax Incentives and Inter Vivos Giving

National Tax Journal, Vol. 57, No. 2, Part 2, pp. 429-444, June 2004
Number of pages: 35 Posted: 01 Jun 2006
David Joulfaian and Kathleen M. McGarry
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and University of California, Los Angeles (UCLA) - Department of Economics
Downloads 168 (303,382)
Citation 3

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Gift tax, estate tax, gifts

20.

Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes

OTA Working Paper No. 92
Number of pages: 31 Posted: 25 May 2006
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 111 (419,660)
Citation 6

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Bequests, Taxes, Charitable Giving

21.

Household Debt and Capital Gains Taxation

Number of pages: 25 Posted: 25 Sep 2014 Last Revised: 10 Apr 2015
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 105 (436,724)

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debt, capital gains taxes, step-up in basis

22.

The Supply Elasticity of Tax-Exempt Bonds

2009 National Tax Association Proceedings, Forthcoming
Number of pages: 15 Posted: 16 Jan 2011
David Joulfaian and Thornton Matheson
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and The Urban Institute
Downloads 96 (464,287)
Citation 1

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State and Local Debt, Interest Rates, and Tax Exemption

23.

Gift Taxes and Lifetime Transfers: Time Series Evidence

Journal of Public Economics Vol. 88, pp. 1917-1929, 2004
Number of pages: 21 Posted: 07 Jun 2006
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 95 (467,485)
Citation 2

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Gift tax, estate tax, capital gains tax, gifts, bequests

24.

Retirement Arrangements of the Self-Employed

Number of pages: 23 Posted: 13 Oct 2009
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 91 (480,597)
Citation 2

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Taxes, Retirement Saving, Self-employment

25.

Debt Policy and Corporate Choice of Organizational Form

Public Finance Review, Forthcoming
Number of pages: 19 Posted: 19 Sep 2010 Last Revised: 30 Mar 2017
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 88 (490,591)

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Taxes, Corporate Organizational Form, Debt

26.

The Carnegie Conjecture: Some Empirical Evidence

NBER Working Paper No. w4118
Number of pages: 30 Posted: 31 Jul 2007
Douglas Holtz-Eakin, David Joulfaian and Harvey S. Rosen
Syracuse University, U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Princeton University - Department of Economics
Downloads 87 (494,069)
Citation 19

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27.

Sticking it Out: Entrepreneurial Survival and Liquidity Constraints

NBER Working Paper No. w4494
Number of pages: 36 Posted: 24 Jun 2002 Last Revised: 14 Oct 2022
Douglas Holtz-Eakin, David Joulfaian and Harvey S. Rosen
Syracuse University, U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Princeton University - Department of Economics
Downloads 85 (501,288)
Citation 34

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28.

A Dynamic Analysis of Estate Tax Repeal

Proceedings of the 2007 NTA Annual Meetings, p. 50, 2007
Number of pages: 10 Posted: 20 Jan 2013
Craig E. Johnson and David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 78 (527,526)

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Estate tax, Dynamic analysis, Tax reform

29.

Estate Taxes and Charitable Bequests by the Wealthy

NBER Working Paper No. w7663
Number of pages: 40 Posted: 16 May 2000 Last Revised: 11 Dec 2022
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 77 (531,502)
Citation 2

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30.

Intergenerational Transfers Under an Uncertain Estate Tax

Number of pages: 21 Posted: 30 Aug 2014 Last Revised: 01 Sep 2014
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 74 (543,723)
Citation 3

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lifetime gifts, estate tax, gift tax

31.

Entrepreneurial Decisions and Liquidity Constraints

NBER Working Paper No. w4526
Number of pages: 30 Posted: 22 Aug 2007 Last Revised: 14 Nov 2022
Douglas Holtz-Eakin, David Joulfaian and Harvey S. Rosen
Syracuse University, U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Princeton University - Department of Economics
Downloads 71 (556,277)
Citation 6

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32.

What if Estate Taxpayers Were Viewed as Households Rather Than as Individuals?

Number of pages: 22 Posted: 15 Apr 2007
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 60 (606,575)

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estate tax, gifts, bequests

33.

Minimizing Taxes: Keeping it All in the Family

Number of pages: 20 Posted: 24 Apr 2018
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 59 (611,680)

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Trusts, Income Tax, Intergenerational Transfers

34.

Choosing between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers

NBER Working Paper No. w11025
Number of pages: 44 Posted: 02 Feb 2005 Last Revised: 18 Aug 2022
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 51 (654,550)
Citation 8

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35.

Tax Evasion in the Presence of Negative Income Tax Rates

National Tax Journal, Vol. 49, No. 4, 1996
Number of pages: 18 Posted: 11 Oct 2017
David Joulfaian and Mark Rider
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Georgia State University - Department of Economics
Downloads 49 (665,853)
Citation 3

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Negative Income Tax, Tax Evasion

36.

Taxes and Business Philanthropy in Armenia

ZEW - Centre for European Economic Research Discussion Paper No. 21-022
Number of pages: 32 Posted: 18 Mar 2021
Zareh Asatryan and David Joulfaian
ZEW – Leibniz Centre for European Economic Research and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 25 (838,196)

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Business philanthropy, charitable giving, corporate income taxes, firm behavior, bunching, tax-price elasticity.

37.

Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 "Voluntary" Estate Tax Regime

NBER Working Paper No. w22090
Number of pages: 14 Posted: 21 Mar 2016 Last Revised: 12 May 2023
Robert N. Gordon, David Joulfaian, James M. Poterba and James M. Poterba
Twenty-First Securities Corporation, U.S. Department of the Treasury, Office of Tax Analysis (OTA) and National Bureau of Economic Research (NBER)Massachusetts Institute of Technology (MIT) - Department of Economics
Downloads 23 (855,878)

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38.

Choosing between an Estate Tax and a Basis Carryover Regime: Evidence from 2010

NBER Working Paper No. w22722
Number of pages: 32 Posted: 10 Oct 2016 Last Revised: 28 Apr 2023
Robert N. Gordon, David Joulfaian, James M. Poterba and James M. Poterba
Twenty-First Securities Corporation, U.S. Department of the Treasury, Office of Tax Analysis (OTA) and National Bureau of Economic Research (NBER)Massachusetts Institute of Technology (MIT) - Department of Economics
Downloads 22 (865,016)

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39.

Who Takes Advantage of Tax-Deferred Savings Programs? Evidence From Federal Income Tax Data

National Tax Journal, 54:3, pp.669-688, 2001
Number of pages: 20 Posted: 24 Mar 2020
David P. Richardson and David Joulfaian
TIAA Institute and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 21 (874,379)

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Retirement, Income Tax

40.

The return to education in Armenia

Number of pages: 12 Posted: 15 Nov 2022
Shushanik Hakobyan and David Joulfaian
International Monetary Fund (IMF) and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 14 (942,404)

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Returns to education, earnings, gender pay gap, Armenia

41.

Perceptions of Income Mobility in Armenia

Number of pages: 13 Posted: 07 Jul 2023
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 5 (1,022,665)

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Income mobility, Perceptions of well being, Armenia

42.

The Federal Estate Tax: History, Law, and Economics

Posted: 02 Apr 2010 Last Revised: 27 Jul 2018
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)

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Estate Tax, Gift Tax, History, Behavioral Effects

43.

Entrepreneurial Decisions and Liquidity Constraints

University of Illinois at Urbana-Champaign's Academy for Entrepreneurial Leadership Historical Research Reference in Entrepreneurship
Posted: 17 Nov 2009
Douglas Holtz-Eakin, David Joulfaian and Harvey S. Rosen
affiliation not provided to SSRN, U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Princeton University - Department of Economics

Abstract:

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Inheritance, Liquidity, Access to capital, Individual traits, Sole proprietorships, Risk orientation, Family background, Financial constraints, Background (biographical)

44.

Sticking it Out: Entrepreneurial Survival and Liquidity Constraints

University of Illinois at Urbana-Champaign's Academy for Entrepreneurial Leadership Historical Research Reference in Entrepreneurship
Posted: 17 Nov 2009
David Joulfaian and Harvey S. Rosen
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Princeton University - Department of Economics

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Firm performance, Firm growth, Firm survival, Personal success, Inheritance, Liquidity, Sole proprietorships, Access to capital

45.

Choosing between an Income Tax and a Wealth Transfer Tax

Posted: 08 Jan 2002
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)

Abstract:

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46.

A Quarter Century of Estate Tax Reforms

Posted: 05 Feb 2001
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)

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Other Papers (2)

Total Downloads: 125
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1.

Errors-in-Variables and Estimated Income and Price Elasticities of Charitable Giving

National Tax Journal, Vol. 57, No 1, March 2004
Number of pages: 35 Posted: 25 May 2006 Last Revised: 17 Jan 2011
David Joulfaian and Mark Rider
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Georgia State University - Department of Economics
Downloads 75

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Charitable Contributions, Tax Evasion

2.

On Estate Tax Repeal and Charitable Bequests

Number of pages: 21 Posted: 25 Jun 2009
David Joulfaian
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 50

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Estate tax, charitable bequests