Tim Dowd

Joint Committee on Taxation, U.S. Congress

Room 503 Ford House Office Building

Washington, DC 20515

United States

  • Joint Committee on Taxation, U.S. Congress

SCHOLARLY PAPERS

10

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2,073

TOTAL CITATIONS
Rank 19,671

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Top 19,671

in Total Papers Citations

77

Scholarly Papers (10)

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1.

Profit Shifting of U.S. Multinationals

Number of pages: 33 Posted: 08 Jan 2016
Tim Dowd, Paul Landefeld and Anne Moore
Joint Committee on Taxation, U.S. Congress, Joint Committee on Taxation, U.S. Congress and Joint Committee on Taxation, U.S. Congress
Downloads 1,048 (45,351)
Citation 61

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International Tax

2.

Corporate Behavioral Responses to TCJA for Tax Years 2017–2018

Dowd, Timothy and Giosa, Christopher P. and Willingham, Thomas, Corporate Behavioral Responses to TCJA for Tax Years 2017–2018 (August 27, 2020). Available at SSRN: https://ssrn.com/abstract=3690447
Number of pages: 60 Posted: 30 Oct 2020
Tim Dowd, Christopher P. Giosa and Thomas Willingham
Joint Committee on Taxation, U.S. Congress, Joint Committee on Taxation and affiliation not provided to SSRN
Downloads 342 (184,998)
Citation 7

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corporate taxation, international taxation, taxpayer behavioral responses, income shifting

3.

Contextualizing Elasticities for Policymaking: Capital Gains and Revenue-Maximizing Tax Rates

Number of pages: 29 Posted: 18 Feb 2021 Last Revised: 10 Mar 2021
Tim Dowd and Zach Richards
Joint Committee on Taxation, U.S. Congress and Joint Committee on Taxation, U.S. Congress
Downloads 242 (264,903)

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Capital Gains Taxation, Tax Elasticity, Revenue Maximizing Tax Rate

4.

The Business Cycle and the Deduction for Foreign Derived Intangible Income: A Historical Perspective

Number of pages: 35 Posted: 09 Aug 2018 Last Revised: 31 Oct 2018
Tim Dowd and Paul Landefeld
Joint Committee on Taxation, U.S. Congress and Joint Committee on Taxation, U.S. Congress
Downloads 137 (439,842)
Citation 2

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international taxation, tax reform, business cycle

5.

The Bunching of Capital Gains Realizations

Number of pages: 46 Posted: 18 Jan 2017 Last Revised: 26 Jan 2017
Tim Dowd and Robert McClelland
Joint Committee on Taxation, U.S. Congress and Urban-Brookings Tax Policy Center
Downloads 133 (450,350)
Citation 7

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Capital Gains Realizations, Tax Elasticity, Investor Behavior

6.

Corporate Tax Reform: A Macroeconomic Perspective

National Tax Journal, Vol. 64, No. 4, 2011
Number of pages: 20 Posted: 14 Jan 2016
Nicholas Bull, Tim Dowd and Pamela J. Moomau
Government of the United States of America - Joint Committee on Taxation, Joint Committee on Taxation, U.S. Congress and Government of the United States of America - Joint Committee on Taxation
Downloads 78 (649,299)

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corporate tax reform, tax expenditures, fiscal policy

7.

Distinguishing between Short-Term and Long-Term Recipients of the Earned Income Tax Credit

National Tax Journal, Vol. 58, No. 4, 2005
Number of pages: 22 Posted: 14 Jan 2016
Tim Dowd
Joint Committee on Taxation, U.S. Congress
Downloads 52 (796,936)

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Earned Income Tax Credit, EITC, Taxation, Income Support

8.

Heterogeneity in the Tax Responses of Personal Capital Gains Realizations

National Tax Journal, Vol. 65, No. 4, 2012
Number of pages: 14 Posted: 14 Jan 2016
Tim Dowd, Robert McClelland and Athiphat Muthitacharoen
Joint Committee on Taxation, U.S. Congress, Government of the United States of America - Congressional Budget Office (CBO) and Chulalongkorn University
Downloads 41 (882,756)

Abstract:

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Capital Gains Taxation

9.

Long-Term Tax Liability and the Effects of Refundable Credits

Public Finance Review, September 2011; vol. 39, 5: pp. 619-652.
Posted: 20 Jan 2016
Tim Dowd and John Horowitz
Joint Committee on Taxation, U.S. Congress and Ball State University - Department of Economics

Abstract:

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Earned Income Tax Credit, EITC, Taxation, Income Support

10.

New Evidence on the Tax Elasticity of Capital Gains

National Tax Journal, Vol. 68, No. 3, 2015
Posted: 14 Jan 2016
Tim Dowd, Robert McClelland and Athiphat Muthitacharoen
Joint Committee on Taxation, U.S. Congress, Government of the United States of America - Congressional Budget Office (CBO) and Chulalongkorn University

Abstract:

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Capital Gains Taxation