Joel B. Slemrod

University of Michigan, Stephen M. Ross School of Business

Paul W. McCracken Collegiate Professor of Business Economics and Public Policy

701 Tappan Street

Room R5396

Ann Arbor, MI 48109-1234

United States

National Bureau of Economic Research (NBER)

1050 Massachusetts Avenue

Cambridge, MA 02138

United States

SCHOLARLY PAPERS

117

DOWNLOADS
Rank 1,607

SSRN RANKINGS

Top 1,607

in Total Papers Downloads

15,242

CITATIONS
Rank 302

SSRN RANKINGS

Top 302

in Total Papers Citations

1,301

Scholarly Papers (117)

1.

Taxation and the Financial Sector

NYU School of Law, Public Law Research Paper No. 10-30, NYU Law and Economics Research Paper No. 10-25
Number of pages: 29 Posted: 09 May 2010 Last Revised: 22 Sep 2012
Douglas A. Shackelford, Daniel Shaviro and Joel B. Slemrod
University of North Carolina Kenan-Flagler Business School, New York University School of Law and University of Michigan, Stephen M. Ross School of Business
Downloads 1,360 (8,837)
Citation 3

Abstract:

financial institutions, Pigouvian taxation, 2008 financial crisis, financial reform, financial transactions tax, financial activities tax, bonus taxes

2.

Toward an Agenda for Behavioral Public Finance

USC Law and Economics Research Paper No. 04-25; and USC CLEO Research Paper No. C04-22
Number of pages: 29 Posted: 13 Sep 2004
Edward J. McCaffery and Joel B. Slemrod
USC Gould School of Law and University of Michigan, Stephen M. Ross School of Business
Downloads 905 (17,057)
Citation 7

Abstract:

3.

An Empirical Examination of Corporate Tax Noncompliance

Ross School of Business Paper No. 1025
Number of pages: 46 Posted: 21 Mar 2006
Michelle Hanlon, Lillian F. Mills and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Texas at Austin - McCombs School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 849 (15,760)
Citation 25

Abstract:

tax noncompliance, corporate governance, executive compensation

4.

What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Aggressiveness

Number of pages: 54 Posted: 26 Mar 2007
Michelle Hanlon and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Michigan, Stephen M. Ross School of Business
Downloads 794 (18,953)
Citation 56

Abstract:

tax shelter, market reaction

5.

(How) Should Trade Agreements Deal with Income Tax Issues?

Michigan Law and Economics Research Paper No. 01-008
Number of pages: 28 Posted: 28 Sep 2001
Reuven S. Avi-Yonah and Joel B. Slemrod
University of Michigan Law School and University of Michigan, Stephen M. Ross School of Business
Downloads 638 (29,797)

Abstract:

A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior

Number of pages: 45 Posted: 22 Jan 2007
Douglas A. Shackelford, Joel B. Slemrod and James Sallee
University of North Carolina Kenan-Flagler Business School, University of Michigan, Stephen M. Ross School of Business and University of Michigan
Downloads 519 (40,753)
Citation 6

Abstract:

taxation, financial reporting, accounting, discretion

A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior

NBER Working Paper No. w12873
Number of pages: 46 Posted: 31 Jan 2007
Douglas A. Shackelford, Joel B. Slemrod and James Sallee
University of North Carolina Kenan-Flagler Business School, University of Michigan, Stephen M. Ross School of Business and University of Michigan
Downloads 45 (336,188)
Citation 6

Abstract:

7.

The Income Tax Compliance Cost of Large and Mid-Size Businesses

Ross School of Business Paper No. 914
Number of pages: 114 Posted: 30 Jun 2006
Joel B. Slemrod and Varsha Venkatesh
University of Michigan, Stephen M. Ross School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 506 (32,618)
Citation 11

Abstract:

compliance costs, business taxes, tax professionals

8.
Downloads 401 ( 56,901)
Citation 23

Rethinking the Estate and Gift Tax: Overview

William G. Gale, RETHINKING ESTATE AND GIFT TAXATION (BOOK), Brookings Institution Press, Forthcoming
Number of pages: 87 Posted: 09 Mar 2001
William G. Gale and Joel B. Slemrod
Brookings Institution and University of Michigan, Stephen M. Ross School of Business
Downloads 336 (69,540)
Citation 23

Abstract:

Estate tax, gift tax, transfer tax, intergenerational transfers

Rethinking the Estate and Gift Tax: Overview

NBER Working Paper No. w8205
Number of pages: 87 Posted: 31 Mar 2001
William G. Gale and Joel B. Slemrod
Brookings Institution and University of Michigan, Stephen M. Ross School of Business
Downloads 65 (281,350)
Citation 23

Abstract:

9.

Tax Avoidance, Evasion, and Administration

NBER Working Paper No. w7473
Number of pages: 79 Posted: 30 Mar 2000
Joel B. Slemrod and Shlomo Yitzhaki
University of Michigan, Stephen M. Ross School of Business and Hebrew University of Jerusalem - Department of Economics
Downloads 352 (55,726)
Citation 113

Abstract:

10.

The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan

Number of pages: 45 Posted: 06 Aug 2010 Last Revised: 25 Mar 2012
National Graduate Institute for Policy Studies (GRIPS), University of North Carolina (UNC) at Chapel Hill, University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 350 (55,536)
Citation 2

Abstract:

Tax disclosure, Japanese income tax, Japanese economy

11.

Using the 'Smart Return' to Reduce Tax Evasion

Stanford Public Law Working Paper No. 2578432
Number of pages: 23 Posted: 16 Mar 2015
Joseph Bankman, Clifford Nass and Joel B. Slemrod
Stanford Law School, Stanford University and University of Michigan, Stephen M. Ross School of Business
Downloads 344 (33,109)

Abstract:

tax evasion, tax evasion costs, tax returns, government, social psychology research, data-driven systems, merit testing, pilot studies, tax return wording, psychological cost of tax evasion, perceived expectation of detection, morality, self-relevant noun, on-line conversational agents, adaptive que

12.

Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics

CESifo Working Paper Series No. 2777
Number of pages: 27 Posted: 21 Sep 2009
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 280 (78,947)
Citation 3

Abstract:

complexity, compliance

13.

My Beautiful Tax Reform

Ross School of Business Paper No. 1027
Number of pages: 21 Posted: 21 Mar 2006
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 272 (86,965)

Abstract:

tax reform, tax policy, business taxes

The Economics of Workaholism: We Should not have Worked on this Paper

IZA Discussion Paper No.1680
Number of pages: 32 Posted: 28 Jul 2005
Daniel S. Hamermesh and Joel B. Slemrod
University of Texas at Austin - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 219 (110,662)
Citation 2

Abstract:

addiction, retirement, labor supply, tax policy

The Economics of Workaholism: We Should Not Have Worked on this Paper

NBER Working Paper No. w11566
Number of pages: 31 Posted: 05 Oct 2005
Daniel S. Hamermesh and Joel B. Slemrod
University of Texas at Austin - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 48 (326,938)
Citation 2

Abstract:

15.
Downloads 252 ( 96,309)
Citation 1

Rhetoric and Economics in the Estate Tax Debate

Number of pages: 31 Posted: 05 Jun 2001
William G. Gale and Joel B. Slemrod
Brookings Institution and University of Michigan, Stephen M. Ross School of Business
Downloads 252 (95,833)
Citation 1

Abstract:

Estate tax, tax policy

Rhetoric and Economics in the Estate Tax Debate

National Tax Journal, September 2001
Posted: 20 Aug 2001
William G. Gale and Joel B. Slemrod
Brookings Institution and University of Michigan, Stephen M. Ross School of Business

Abstract:

Estate tax, tax policy

Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock

Ross School of Business Paper No. 1316
Number of pages: 87 Posted: 02 May 2016 Last Revised: 14 May 2016
University of North Carolina (UNC) at Chapel Hill, Government of the United States of America - Internal Revenue Service (IRS), University of Michigan, Stephen M. Ross School of Business, University of California, Berkeley - Department of Economics, University of Michigan, Stephen M. Ross School of Business and University of Michigan at Ann Arbor - Department of Economics
Downloads 229 (105,891)

Abstract:

Financial crisis, behavioral finance, administrative data

Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock

NBER Working Paper No. w22209
Number of pages: 87 Posted: 02 May 2016
University of North Carolina (UNC) at Chapel Hill, Government of the United States of America - Internal Revenue Service (IRS), University of Michigan, Stephen M. Ross School of Business, University of California, Berkeley - Department of Economics, University of Michigan, Stephen M. Ross School of Business and University of Michigan at Ann Arbor - Department of Economics
Downloads 11 (495,789)
  • Add to Cart

Abstract:

Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?

Number of pages: 57 Posted: 28 Oct 2014 Last Revised: 23 Mar 2016
University of Michigan, Stephen M. Ross School of Business, Government of the United States of America - Internal Revenue Service (IRS), University of North Carolina (UNC) at Chapel Hill, University of California, Berkeley - Department of Economics and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 222 (109,168)

Abstract:

Tax underreporting, information reporting, small businesses, tax enforcement, administrative data

Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?

NBER Working Paper No. w21412
Number of pages: 51 Posted: 03 Aug 2015
University of Michigan, Stephen M. Ross School of Business, Government of the United States of America - Internal Revenue Service (IRS), University of North Carolina (UNC) at Chapel Hill, University of California, Berkeley - Department of Economics and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 2 (544,216)
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Abstract:

18.
Downloads 223 (109,091)
Citation 11

Do Trust and Trustworthiness Pay Off?

Journal of Human Resources, Vol. 40, No. 3, pp. 621-646, 2005
Number of pages: 26 Posted: 17 Jan 2005 Last Revised: 09 Oct 2009
Joel B. Slemrod and Peter Katuscak
University of Michigan, Stephen M. Ross School of Business and Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)
Downloads 194 (124,614)
Citation 11

Abstract:

Trust, trustworthiness, social capital

Do Trust and Trustworthiness Pay Off?

NBER Working Paper No. w9200
Number of pages: 59 Posted: 12 Sep 2002
Joel B. Slemrod and Peter Katuscak
University of Michigan, Stephen M. Ross School of Business and Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)
Downloads 29 (396,572)
Citation 11

Abstract:

19.

Taxation and Big Brother: Information, Personalization, and Privacy in 21st Century Tax Policy

Ross School of Business Paper No. 1022, Fiscal Studies, Forthcoming
Number of pages: 25 Posted: 10 Mar 2006
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 205 (112,082)
Citation 4

Abstract:

tax policy, technology, privacy

20.

Insights from a Tax-Systems Perspective

Ross School of Business Paper No. 1206
Number of pages: 39 Posted: 14 Oct 2013 Last Revised: 30 Oct 2013
Joel B. Slemrod and Christian Gillitzer
University of Michigan, Stephen M. Ross School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 200 (99,564)
Citation 1

Abstract:

tax systems, evasion, avoidance

21.

Tax Policy and the Missing Middle: Optimal Tax Remittance with Firm-Level Administrative Costs

Number of pages: 41 Posted: 28 May 2008
Dhammika Dharmapala, Joel B. Slemrod and John D. Wilson
University of Chicago Law School, University of Michigan, Stephen M. Ross School of Business and Michigan State University - Department of Economics
Downloads 200 (111,077)
Citation 2

Abstract:

Optimal taxation, administrative costs, missing middle

22.

Of Coase, Calabresi, and Optimal Tax Liability

U of Michigan Law & Economics, Olin Working Paper No. 09-004
Number of pages: 58 Posted: 31 Jan 2009 Last Revised: 23 Mar 2009
Kyle D. Logue and Joel B. Slemrod
University of Michigan Law School and University of Michigan, Stephen M. Ross School of Business
Downloads 154 (147,818)
Citation 5

Abstract:

Coase Theorem, optimal tort system

Taxpayer Search for Information: Implications for Rational Attention

Ross School of Business Paper No. 1198
Number of pages: 48 Posted: 01 Sep 2013 Last Revised: 23 Sep 2013
Jeffrey L. Hoopes, Daniel H. Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill, University of California, Berkeley - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 88 (234,748)

Abstract:

Information search, rational attention, capital gains taxation, tax complexity

Taxpayer Search for Information: Implications for Rational Attention

Forthcoming - American Economic Journal: Economic Policy, Fisher College of Business Working Paper No. RP 2014-02-004
Number of pages: 97 Posted: 03 Oct 2014
Jeffrey L. Hoopes, Daniel H. Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill, University of California, Berkeley - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 57 (301,165)

Abstract:

Information search, rational attention, capital gains taxation, tax complexity

Taxpayer Search for Information: Implications for Rational Attention

NBER Working Paper No. w19482
Number of pages: 48 Posted: 28 Sep 2013
Jeffrey L. Hoopes, Daniel H. Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill, University of California, Berkeley - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 6 (522,722)

Abstract:

24.

Optimal Taxation and Optimal Tax Systems

NBER Working Paper No. w3038
Number of pages: 45 Posted: 22 Jun 2004
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 130 (168,264)
Citation 36

Abstract:

25.

Genes as Tags: The Tax Implications of Widely Available Genetic Information

U of Michigan Law & Economics, Olin Working Paper No. 07-021
Number of pages: 25 Posted: 28 Nov 2007 Last Revised: 17 Feb 2014
Kyle D. Logue and Joel B. Slemrod
University of Michigan Law School and University of Michigan, Stephen M. Ross School of Business
Downloads 119 (187,635)
Citation 1

Abstract:

26.

Understanding Multidimensional Tax Systems

Tuck School of Business Working Paper No. 2010-81
Number of pages: 37 Posted: 11 Jul 2010 Last Revised: 06 Feb 2011
Joel B. Slemrod and Leslie A. Robinson
University of Michigan, Stephen M. Ross School of Business and Tuck School of Business at Dartmouth
Downloads 114 (188,850)
Citation 1

Abstract:

tax administration, tax enforcement, cross-country

The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review

NBER Working Paper No. w15012
Number of pages: 79 Posted: 01 Jun 2009
Emmanuel Saez, Joel B. Slemrod and Seth H. Giertz
University of California, Berkeley - Department of Economics, University of Michigan, Stephen M. Ross School of Business and affiliation not provided to SSRN
Downloads 86 (238,189)
Citation 46

Abstract:

The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review

Journal of Economic Literature, Vol. 50, No. 1, 2012
Posted: 05 Mar 2013
Emmanuel Saez, Joel B. Slemrod and Seth H. Giertz
University of California, Berkeley - Department of Economics, University of Michigan, Stephen M. Ross School of Business and affiliation not provided to SSRN

Abstract:

taxable income elasticity, tax policy, efficiency

28.

Trust and Trustworthiness in an Economy with Heterogeneous Individuals

CERGE-EI Working Paper No. 305
Number of pages: 58 Posted: 18 Jan 2005
Peter Katuscak and Joel B. Slemrod
Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute) and University of Michigan, Stephen M. Ross School of Business
Downloads 86 (231,282)
Citation 1

Abstract:

Trust, trustworthiness, reputation

Tax Competition with Parasitic Tax Havens

NBER Working Paper No. w12225
Number of pages: 44 Posted: 06 Oct 2006
Joel B. Slemrod and John D. Wilson
University of Michigan, Stephen M. Ross School of Business and Michigan State University - Department of Economics
Downloads 84 (241,810)
Citation 17

Abstract:

Tax Competition with Parasitic Tax Havens

Ross School of Business Paper No. 1033
Posted: 15 May 2006
Joel B. Slemrod and John D. Wilson
University of Michigan, Stephen M. Ross School of Business and Michigan State University - Department of Economics

Abstract:

tax evasion, international fiscal issues, taxes

30.

Corporate Tax Evasion with Agency Costs

NBER Working Paper No. w10690
Number of pages: 30 Posted: 09 Sep 2004
Keith J. Crocker and Joel B. Slemrod
Penn State University - Smeal College of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 83 (224,802)
Citation 43

Abstract:

31.

How Do Corporate Tax Bases Changes When Corporate Tax Rates Change? With Implications for the Tax Rate Elasticity of Corporate Revenues

Number of pages: 44 Posted: 04 Feb 2015 Last Revised: 30 Aug 2015
Laura Kawano and Joel B. Slemrod
University of Michigan and University of Michigan, Stephen M. Ross School of Business
Downloads 79 (162,604)

Abstract:

Corporate taxation, Corporate tax revenues

32.

Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns

NBER Working Paper No. w10645
Number of pages: 66 Posted: 25 Aug 2004
Jon Bakija and Joel B. Slemrod
Williams College - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 78 (250,862)
Citation 9

Abstract:

33.

Taxes on the Internet: Deterrence Effects of Public Disclosure

CESifo Working Paper Series No. 4107
Number of pages: 34 Posted: 19 Feb 2013
Joel B. Slemrod, Thor O. Thoresen and Erlend E. Bo
University of Michigan, Stephen M. Ross School of Business, Statistics Norway - Research Department and Statistics Norway
Downloads 77 (197,528)

Abstract:

tax evasion, income reporting, quasi-experiments

34.

Toward a Consumption Tax, and Beyond

Ross School of Business Paper No. 915
Number of pages: 18 Posted: 15 May 2006
University of California, San Diego (UCSD) - Department of Economics, University of Minnesota - College of Agricultural, Food and Environmental Sciences - Department of Applied Economics, Urban Institute and University of Michigan, Stephen M. Ross School of Business
Downloads 74 (250,862)
Citation 2

Abstract:

consumption tax, capital income, income tax

35.

The Compliance Cost of the U.S. Individual Income Tax System

NBER Working Paper No. w1401
Number of pages: 43 Posted: 06 Jul 2004
Joel B. Slemrod and Nikki Sorum
University of Michigan, Stephen M. Ross School of Business and Independent
Downloads 74 (245,215)
Citation 17

Abstract:

36.

Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity

NBER Working Paper No. w8158
Number of pages: 32 Posted: 09 Mar 2001
Wojciech Kopczuk and Joel B. Slemrod
Columbia University - Graduate School of Arts and Sciences - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 68 (264,831)
Citation 20

Abstract:

37.

Optimal Observability in a Linear Income Tax

MPI Collective Goods Preprint, No. 2010/04
Number of pages: 11 Posted: 11 Jan 2010
Joel B. Slemrod and Christian Traxler
University of Michigan, Stephen M. Ross School of Business and Hertie School of Governance
Downloads 65 (264,831)
Citation 9

Abstract:

optimal linear income taxation, observability, tax enforcement

38.

Consumer Response to Tax Rebates

NBER Working Paper No. w8672
Number of pages: 55 Posted: 20 Dec 2001
Matthew D. Shapiro and Joel B. Slemrod
University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 63 (269,182)
Citation 40

Abstract:

39.

Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys

NBER Working Paper No. w9308
Number of pages: 38 Posted: 07 Nov 2002
Matthew D. Shapiro and Joel B. Slemrod
University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 62 (275,686)
Citation 25

Abstract:

40.

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

NBER Working Paper No. w3042
Number of pages: 54 Posted: 14 Apr 2007
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 61 (280,233)
Citation 33

Abstract:

41.

Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition

Number of pages: 49 Posted: 29 Oct 2014 Last Revised: 26 Jun 2015
David R. Agrawal, William F. Fox and Joel B. Slemrod
University of Kentucky - James W. Martin School of Public Policy and Administration, University of Tennessee, Knoxville - College of Business Administration and University of Michigan, Stephen M. Ross School of Business
Downloads 59 (130,520)

Abstract:

Subnational Competition, Tax Competition, Fiscal Competition, Urban Areas, Economics of Education

42.

A New Summary Measure of the Effective Tax Rate on Investment

NBER Working Paper No. w9535
Number of pages: 57 Posted: 08 Mar 2003
Roger H. Gordon, Laura Kalambokidis and Joel B. Slemrod
University of California, San Diego (UCSD) - Department of Economics, University of Minnesota - College of Agricultural, Food and Environmental Sciences - Department of Applied Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 58 (294,438)
Citation 11

Abstract:

43.

The Economics of Earnings Manipulation and Managerial Compensation

NBER Working Paper No. w12645
Number of pages: 34 Posted: 20 Nov 2006
Keith J. Crocker and Joel B. Slemrod
Penn State University - Smeal College of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 57 (296,996)
Citation 21

Abstract:

44.

The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors

NBER Working Paper No. w7960
Number of pages: 54 Posted: 11 Oct 2000
Joel B. Slemrod and Wojciech Kopczuk
University of Michigan, Stephen M. Ross School of Business and Columbia University - Graduate School of Arts and Sciences - Department of Economics
Downloads 57 (273,475)
Citation 29

Abstract:

45.

The Economics of Corporate Tax Selfishness

NBER Working Paper No. w10858
Number of pages: 39 Posted: 03 May 2006
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 56 (275,686)
Citation 25

Abstract:

46.

Income Shifting in U.S. Multinational Corporations

NBER Working Paper No. w3924
Number of pages: 46 Posted: 11 Jun 2007
affiliation not provided to SSRN, National Bureau of Economic Research (NBER), University of Michigan, Stephen M. Ross School of Business and National University of Singapore - Business School
Downloads 52 (296,996)
Citation 41

Abstract:

47.

Does Growing Inequality Reduce Tax Progressivity? Should it?

NBER Working Paper No. w7576
Number of pages: 43 Posted: 05 May 2000
Joel B. Slemrod and Jon Bakija
University of Michigan, Stephen M. Ross School of Business and Williams College - Department of Economics
Downloads 52 (302,077)
Citation 5

Abstract:

48.

Are "Real" Responses to Taxes Simply Income Shifting between Corporate and Personal Tax Bases?

NBER Working Paper No. w6576
Number of pages: 75 Posted: 24 Apr 1999
Roger H. Gordon and Joel B. Slemrod
University of California, San Diego (UCSD) - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 52 (299,544)
Citation 40

Abstract:

49.
Downloads 51 (312,903)

Optimal Tax Administration

IMF Working Paper No. 17/8
Number of pages: 28 Posted: 07 Mar 2017
Michael Keen and Joel B. Slemrod
International Monetary Fund (IMF) - Fiscal Affairs Department and University of Michigan, Stephen M. Ross School of Business
Downloads 36 (367,604)

Abstract:

Tax administration, Optimal taxation, Tax elasticity, Tax rates, Tax administration, tax compliance, optimal taxation

Optimal Tax Administration

NBER Working Paper No. w22408
Number of pages: 26 Posted: 18 Jul 2016
Michael Keen and Joel B. Slemrod
International Monetary Fund (IMF) - Fiscal Affairs Department and University of Michigan, Stephen M. Ross School of Business
Downloads 15 (472,796)
  • Add to Cart

Abstract:

Optimal Tax Administration

Posted: 30 Jun 2016
Michael Keen and Joel B. Slemrod
International Monetary Fund (IMF) - Fiscal Affairs Department and University of Michigan, Stephen M. Ross School of Business

Abstract:

tax policy, tax administration, optimal taxation

50.

Denial of Death and Economic Behavior

NBER Working Paper No. w11485
Number of pages: 37 Posted: 20 Nov 2006
Wojciech Kopczuk and Joel B. Slemrod
Columbia University - Graduate School of Arts and Sciences - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 51 (302,077)
Citation 7

Abstract:

51.

Did the 2008 Tax Rebates Stimulate Spending?

NBER Working Paper No. w14753
Number of pages: 14 Posted: 26 Feb 2009
Matthew D. Shapiro and Joel B. Slemrod
University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 50 (302,077)
Citation 15

Abstract:

Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How it is Delivered?

ECB Working Paper No. 1298
Number of pages: 42 Posted: 06 Mar 2011
Claudia Sahm, Matthew D. Shapiro and Joel B. Slemrod
Federal Reserve Board, University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 26 (411,282)
Citation 4

Abstract:

Fiscal stimulus, tax rebates, marginal propensity to consume, survey responses

Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How it is Delivered?

FEDS Working Paper No. 2010-40
Number of pages: 49 Posted: 27 Jul 2011
Claudia Sahm, Matthew D. Shapiro and Joel B. Slemrod
Federal Reserve Board, University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 12 (490,075)
Citation 4

Abstract:

Fiscal stimulus, tax rebates, marginal propensity to consume, survey responses

Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How it is Delivered?

NBER Working Paper No. w16246
Number of pages: 52 Posted: 02 Aug 2010
Claudia Sahm, Matthew D. Shapiro and Joel B. Slemrod
Federal Reserve Board, University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 11 (495,789)
Citation 4

Abstract:

53.

The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota

NBER Working Paper No. w6575
Number of pages: 42 Posted: 22 Jun 1999
University of St. Thomas - Department of Economics, Arizona State University and University of Michigan, Stephen M. Ross School of Business
Downloads 48 (310,121)
Citation 2

Abstract:

54.

Trust in Public Finance

NBER Working Paper No. w9187
Number of pages: 42 Posted: 14 Sep 2002
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 45 (330,253)
Citation 25

Abstract:

55.

Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding

NBER Working Paper No. w4344
Number of pages: 21 Posted: 24 Jan 2007
Matthew D. Shapiro and Joel B. Slemrod
University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 38 (324,408)
Citation 50

Abstract:

56.

The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains

NBER Working Paper No. w0250
Number of pages: 17 Posted: 15 Feb 2001
Martin S. Feldstein, Joel B. Slemrod and Shlomo Yitzhaki
National Bureau of Economic Research (NBER), University of Michigan, Stephen M. Ross School of Business and Hebrew University of Jerusalem - Department of Economics
Downloads 38 (330,253)
Citation 18

Abstract:

57.

Taxes and the User Cost of Capital for Owner-Occupied Housing

NBER Working Paper No. w0929
Number of pages: 32 Posted: 04 Jul 2004
Patric H. Hendershott and Joel B. Slemrod
University of Aberdeen - Centre for Property Research and University of Michigan, Stephen M. Ross School of Business
Downloads 37 (356,099)
Citation 31

Abstract:

58.

Randomness in Tax Enforcement

NBER Working Paper No. w2512
Number of pages: 24 Posted: 28 Jun 2004
Suzanne Scotchmer and Joel B. Slemrod
University of California - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 37 (339,576)
Citation 12

Abstract:

Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects

NBER Working Paper No. w8196
Number of pages: 27 Posted: 24 Mar 2001
Joel B. Slemrod and Shlomo Yitzhaki
University of Michigan, Stephen M. Ross School of Business and Hebrew University of Jerusalem - Department of Economics
Downloads 37 (363,805)
Citation 26

Abstract:

Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects

National Tax Journal, Vol. 54, No. 2, pp. 189-201, June 2001
Posted: 21 Sep 2001
Joel B. Slemrod and Shlomo Yitzhaki
University of Michigan, Stephen M. Ross School of Business and Hebrew University of Jerusalem - Department of Economics

Abstract:

60.

Free-Trade Taxation and Protectionist Taxation

NBER Working Paper No. w4902
Number of pages: 32 Posted: 13 Aug 2000
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 37 (330,253)
Citation 8

Abstract:

61.

The Effect of Taxes on Investment and Income Shifting to Puerto Rico

NBER Working Paper No. w4869
Number of pages: 27 Posted: 01 Jul 2003
Harry Grubert and Joel B. Slemrod
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and University of Michigan, Stephen M. Ross School of Business
Downloads 35 (352,575)
Citation 26

Abstract:

62.

The Optimal Elasticity of Taxable Income

NBER Working Paper No. w7922
Number of pages: 26 Posted: 26 Sep 2000
Joel B. Slemrod and Wojciech Kopczuk
University of Michigan, Stephen M. Ross School of Business and Columbia University - Graduate School of Arts and Sciences - Department of Economics
Downloads 34 (349,145)
Citation 25

Abstract:

Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and its Expiration

NBER Working Paper No. w21220
Number of pages: 34 Posted: 01 Jun 2015
Claudia Sahm, Matthew D. Shapiro and Joel B. Slemrod
Federal Reserve Board, University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 17 (461,412)

Abstract:

Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and its Expiration

FEDS Working Paper No. 2015-037, http://dx.doi.org/10.17016/FEDS.2015.037
Number of pages: 35 Posted: 28 Jun 2015
Claudia Sahm, Matthew D. Shapiro and Joel B. Slemrod
Federal Reserve Board, University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 16 (467,056)

Abstract:

Fiscal stimulus,balance sheets,marginal propensity to consume,payroll tax,survey responses

64.

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

NBER Working Paper No. w0257
Number of pages: 8 Posted: 16 Jul 2004
Joel B. Slemrod and Martin S. Feldstein
University of Michigan, Stephen M. Ross School of Business and National Bureau of Economic Research (NBER)
Downloads 33 (359,610)
Citation 1

Abstract:

65.

Personal Taxation, Portfolio Choice and the Effect of the Corporation Income Tax

NBER Working Paper No. w0241
Number of pages: 13 Posted: 25 Jun 2004
Martin S. Feldstein and Joel B. Slemrod
National Bureau of Economic Research (NBER) and University of Michigan, Stephen M. Ross School of Business
Downloads 33 (356,099)
Citation 4

Abstract:

66.

The Economics of Taxing the Rich

NBER Working Paper No. w6584
Number of pages: 40 Posted: 19 May 1999
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 32 (356,099)
Citation 4

Abstract:

67.

Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time

NBER Working Paper No. w9661
Number of pages: 13 Posted: 04 May 2003
Jon Bakija, William G. Gale and Joel B. Slemrod
Williams College - Department of Economics, Brookings Institution and University of Michigan, Stephen M. Ross School of Business
Downloads 31 (356,099)
Citation 6

Abstract:

68.

The Optimal Size of a Tax Collection Agency

NBER Working Paper No. w1759
Number of pages: 24 Posted: 16 Jul 2004
Joel B. Slemrod and Shlomo Yitzhaki
University of Michigan, Stephen M. Ross School of Business and Hebrew University of Jerusalem - Department of Economics
Downloads 30 (366,768)
Citation 8

Abstract:

69.

Do We Now Collect Any Revenue from Taxing Capital Income?

NBER Working Paper No. w9477
Number of pages: 44 Posted: 02 Feb 2003
Roger H. Gordon, Laura Kalambokidis and Joel B. Slemrod
University of California, San Diego (UCSD) - Department of Economics, University of Minnesota - College of Agricultural, Food and Environmental Sciences - Department of Applied Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 30 (363,113)
Citation 24

Abstract:

70.

Housing Finance Imperfections and Private Saving: a Comparative Simulation Analysis of the U.S. And Japan

NBER Working Paper No. w2272
Number of pages: 33 Posted: 30 Jul 2001
Fumio Hayashi, Takatoshi Ito and Joel B. Slemrod
National Graduate Institute for Policy Studies, University of Tokyo - Faculty of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 30 (366,768)
Citation 8

Abstract:

71.

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

NBER Working Paper No. w5218
Number of pages: 34 Posted: 05 Sep 2000
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 30 (363,113)
Citation 20

Abstract:

72.

The Return to Tax Simplification: an Econometric Analysis

NBER Working Paper No. w1756
Number of pages: 47 Posted: 16 Jul 2004
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 28 (374,255)
Citation 5

Abstract:

73.

Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India

NBER Working Paper No. w12240
Number of pages: 41 Posted: 14 Jul 2006
Jagadeesh Sivadasan and Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 27 (363,113)
Citation 7

Abstract:

74.

Did Steve Forbes Scare the Municipal Bond Market?

NBER Working Paper No. w6583
Number of pages: 19 Posted: 10 Feb 2000
Joel B. Slemrod and Timothy Greimel
University of Michigan, Stephen M. Ross School of Business and University of Michigan Law School
Downloads 27 (382,158)
Citation 12

Abstract:

75.

Do Taxes Matter? Lessons from the 1980s

NBER Working Paper No. w4008
Number of pages: 15 Posted: 06 Jan 2007
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 26 (374,255)
Citation 11

Abstract:

76.

The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns

NBER Working Paper No. w2526
Number of pages: 22 Posted: 06 Jul 2004
Mark M. Pitt and Joel B. Slemrod
Brown University and University of Michigan, Stephen M. Ross School of Business
Downloads 26 (366,768)
Citation 4

Abstract:

77.

A General Model of the Behavioral Response to Taxation

NBER Working Paper No. w6582
Number of pages: 17 Posted: 19 May 1999
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 26 (363,113)
Citation 39

Abstract:

78.

Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? the Case of Charitable Contributions

NBER Working Paper No. w2733
Number of pages: 20 Posted: 16 Aug 2000
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 25 (395,215)
Citation 7

Abstract:

79.

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

NBER Working Paper No. w3234
Number of pages: 39 Posted: 07 Jan 2008
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 24 (390,745)
Citation 3

Abstract:

80.

A General Equilibrium Model of Taxation with Endogenous Financial Behavior

NBER Working Paper No. w0799
Number of pages: 55 Posted: 28 Dec 2006
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 24 (390,745)
Citation 9

Abstract:

81.

An Empirical Examination of Municipal Financial Policy

NBER Working Paper No. w1599
Number of pages: 44 Posted: 15 Mar 2004
Roger H. Gordon and Joel B. Slemrod
University of California, San Diego (UCSD) - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 24 (378,069)
Citation 4

Abstract:

82.

Why World Redistribution Fails

NBER Working Paper No. w9186
Number of pages: 49 Posted: 14 Sep 2002
Joel B. Slemrod, Wojciech Kopczuk and Shlomo Yitzhaki
University of Michigan, Stephen M. Ross School of Business, Columbia University - Graduate School of Arts and Sciences - Department of Economics and Hebrew University of Jerusalem - Department of Economics
Downloads 24 (409,476)
Citation 1

Abstract:

83.

Taxes, Tariffs, and the Global Corporation

NBER Working Paper No. w3500
Number of pages: 24 Posted: 25 Jul 2007
James A. Levinsohn and Joel B. Slemrod
University of Michigan and University of Michigan, Stephen M. Ross School of Business
Downloads 22 (419,355)
Citation 8

Abstract:

84.

Welfare Dominance: an Application to Commodity Taxation

NBER Working Paper No. w2451
Number of pages: 37 Posted: 06 Apr 2007
Shlomo Yitzhaki and Joel B. Slemrod
Hebrew University of Jerusalem - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 22 (404,541)
Citation 25

Abstract:

85.

On Choosing a Flat-Rate Income Tax Schedule

NBER Working Paper No. w1028
Number of pages: 31 Posted: 19 Jun 2004
Joel B. Slemrod and Shlomo Yitzhaki
University of Michigan, Stephen M. Ross School of Business and Hebrew University of Jerusalem - Department of Economics
Downloads 22 (404,541)
Citation 1

Abstract:

86.

Taxation and Inequality: A Time-Exposure Perspective

NBER Working Paper No. w3999
Number of pages: 32 Posted: 25 Jul 2007
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 21 (414,320)
Citation 6

Abstract:

87.

Estimating Tax Noncompliance With Evidence from Unaudited Tax Returns

Economic Journal, Vol. 117, No. 518, pp. 327-352, March 2007
Number of pages: 26 Posted: 11 Apr 2007
Naomi E. Feldman and Joel B. Slemrod
Federal Reserve Board and University of Michigan, Stephen M. Ross School of Business
Downloads 21 (424,466)
Citation 16
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Abstract:

88.

Death Watch for the Estate Tax?

Journal of Economic Perspectives—Volume 15, Number 1—Winter 2001—Pages 205–218,
Number of pages: 15 Posted: 01 Jul 2014
William G. Gale and Joel B. Slemrod
Brookings Institution and University of Michigan, Stephen M. Ross School of Business
Downloads 20 (356,099)
Citation 2

Abstract:

estate tax

89.

Inflation and the Excess Taxation of Capital Gains on Corporate Stock

NBER Working Paper No. w0234
Number of pages: 12 Posted: 28 May 2004
Martin S. Feldstein and Joel B. Slemrod
National Bureau of Economic Research (NBER) and University of Michigan, Stephen M. Ross School of Business
Downloads 20 (414,320)
Citation 8

Abstract:

90.

A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures

NBER Working Paper No. w1080
Number of pages: 17 Posted: 09 Mar 2004
Roger H. Gordon and Joel B. Slemrod
University of California, San Diego (UCSD) - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 20 (419,355)
Citation 10

Abstract:

91.

Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data

NBER Working Paper No. w4031
Number of pages: 40 Posted: 05 Jan 2002
Bruce Russett and Joel B. Slemrod
Yale University - Department of Political Science and University of Michigan, Stephen M. Ross School of Business
Downloads 20 (429,549)
Citation 4

Abstract:

92.

The Optimal Two-Bracket Linear Income Tax

NBER Working Paper No. w3847
Number of pages: 33 Posted: 07 Aug 2007
Joel B. Slemrod, Shlomo Yitzhaki and Joram Mayshar
University of Michigan, Stephen M. Ross School of Business, Hebrew University of Jerusalem - Department of Economics and Hebrew University of Jerusalem - Department of Economics
Downloads 18 (419,355)
Citation 11

Abstract:

93.

A North-South Model of Taxation and Capital Flow

NBER Working Paper No. w3238
Number of pages: 27 Posted: 28 Dec 2006
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 18 (429,549)

Abstract:

94.

The Impact of Tax Reform on Households

NBER Working Paper No. w1765
Number of pages: 43 Posted: 16 Jul 2004
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 18 (414,320)

Abstract:

95.

Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach

NBER Working Paper No. w0951
Number of pages: 38 Posted: 05 Jul 2004
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 18 (439,871)
Citation 4

Abstract:

96.

Playing with Fire: Cigarettes, Taxes and Competition from the Internet

NBER Working Paper No. w15612
Number of pages: 42 Posted: 28 Dec 2009
Austan Goolsbee, Michael Lovenheim and Joel B. Slemrod
University of Chicago - Booth School of Business, Cornell University - Department of Policy Analysis and Management and University of Michigan, Stephen M. Ross School of Business
Downloads 17 (424,466)
Citation 1

Abstract:

97.

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

NBER Working Paper No. w1461
Number of pages: 34 Posted: 09 Mar 2004
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 17 (429,549)

Abstract:

98.

Household Response to the 2008 Tax Rebate: Survey Evidence and Aggregate Implications

NBER Working Paper No. w15421
Number of pages: 50 Posted: 26 Oct 2009
Claudia Sahm, Matthew D. Shapiro and Joel B. Slemrod
Federal Reserve Board, University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 16 (444,919)
Citation 6

Abstract:

99.

The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers

NBER Working Paper No. w3237
Number of pages: 37 Posted: 08 Jan 2008
Joel B. Slemrod and William Shobe
University of Michigan, Stephen M. Ross School of Business and University of Virginia - Center for Economic and Policy Studies
Downloads 15 (439,871)

Abstract:

100.

Fear of Nuclear War and Intercountry Differences in the Rate of Saving

NBER Working Paper No. w2801
Number of pages: 16 Posted: 23 Apr 2004
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 14 (444,919)
Citation 4

Abstract:

101.

Car Notches: Strategic Automaker Responses to Fuel Economy Policy

NBER Working Paper No. w16604
Number of pages: 55 Posted: 18 Dec 2010
James Sallee and Joel B. Slemrod
University of Michigan and University of Michigan, Stephen M. Ross School of Business
Downloads 13 (444,919)
Citation 2

Abstract:

102.

The Seesaw Principle in International Tax Policy

NBER Working Paper No. w4867
Number of pages: 22 Posted: 21 Apr 2011
Joel B. Slemrod, Roger Procter and Carl Hansen
University of Michigan, Stephen M. Ross School of Business, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 12 (449,956)
Citation 4

Abstract:

103.

Post-War Capital Accumulation and the Threat of Nuclear War

NBER Working Paper No. w0887
Number of pages: 27 Posted: 07 Nov 2007
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 10 (465,414)

Abstract:

104.

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

NBER Working Paper No. w19410
Number of pages: 40 Posted: 06 Sep 2013
Columbia University - Graduate School of Arts and Sciences - Department of Economics, University of California, Santa Cruz - Division of Social Sciences, University of California, Davis - Department of Economics, Harvard University and University of Michigan, Stephen M. Ross School of Business
Downloads 6 (485,630)

Abstract:

105.

Behavioral Public Finance: Tax Design as Price Presentation

International Tax and Public Finance, Policy Watch, 10, 189–203, 2003,
Number of pages: 15 Posted: 21 Jan 2015
Aradhna Krishna and Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 4 (480,706)
Citation 13

Abstract:

106.

The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base

NBER Working Paper No. w18440
Number of pages: 57 Posted: 06 Oct 2012
Laura Kawano and Joel B. Slemrod
University of Michigan and University of Michigan, Stephen M. Ross School of Business
Downloads 4 (480,706)

Abstract:

107.

A Tax-Systems Perspective on Recent Global Tax Initiatives

Posted: 27 Jan 2017
Thomas S. Neubig and Joel B. Slemrod
Tax Sage Network and University of Michigan, Stephen M. Ross School of Business

Abstract:

tax systems, automatic exchange of information, base erosion and profit shifting, tax avoidance, tax evasion, information sharing, tax-systems, AEOI, BEPS, OECD, G20, international tax

108.

Public Tax-Return Disclosure

Tuck School of Business Working Paper No. 2888385
Number of pages: 48 Posted: 22 Dec 2016
Jeffrey L. Hoopes, Leslie A. Robinson and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill, Tuck School of Business at Dartmouth and University of Michigan, Stephen M. Ross School of Business
Downloads 0 (148,600)

Abstract:

disclosure, tax disclosure, tax avoidance, corporate governance, privacy, public shaming, surveys

109.

Distributional Implications of Joint Tax Evasion

CESifo Working Paper Series No. 5915
Number of pages: 36 Posted: 22 Jun 2016
Odd E. Nygard, Joel B. Slemrod and Thor O. Thoresen
Statistics Norway, University of Michigan, Stephen M. Ross School of Business and Statistics Norway - Research Department
Downloads 0 (414,320)

Abstract:

tax evasion, income inequality, expenditure approach

110.

The Behavioral Response to Housing Transfer Taxes: Evidence from a Notched Change in D.C. Policy

Number of pages: 65 Posted: 29 Apr 2016
Joel B. Slemrod, Caroline Weber and Hui Shan
University of Michigan, Stephen M. Ross School of Business, University of Oregon - Department of Economics and Board of Governors of the Federal Reserve System
Downloads 0 (366,768)

Abstract:

housing transfer taxes, lock-in, tax notches

111.

Tax Compliance and Enforcement: New Research and Its Policy Implications

Ross School of Business Paper No. 1302
Number of pages: 85 Posted: 03 Feb 2016 Last Revised: 17 Feb 2016
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 0 (96,700)

Abstract:

taxation, evasion, tax enforcement, tax administration

112.

What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement

Journal of Public Economics, Forthcoming
Posted: 08 Oct 2008
Michelle Hanlon and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Michigan, Stephen M. Ross School of Business

Abstract:

tax aggressiveness, tax shelter, market reaction

113.

The Fortunate 400

Tax Notes, Vol. 100, No. 7, August 18, 2003
Posted: 16 Aug 2003
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business

Abstract:

114.

The Estate Tax: Not Dead Yet

Tax Notes, Vol. 93, No. 6, November 5, 2001
Posted: 01 Nov 2001
William G. Gale and Joel B. Slemrod
Brookings Institution and University of Michigan, Stephen M. Ross School of Business

Abstract:

115.

Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota

National Tax Journal, Vol. 54, No. 1, March 2001
Posted: 29 May 2001
University of St. Thomas - Department of Economics, Arizona State University and University of Michigan, Stephen M. Ross School of Business

Abstract:

116.

A Matter of Life and Death: Reassessing the Estate and Gift Tax

Tax Notes, August 14, 2000
Posted: 11 Aug 2000
William G. Gale and Joel B. Slemrod
Brookings Institution and University of Michigan, Stephen M. Ross School of Business

Abstract:

117.

April 15 Syndrome

Economic Inquiry, Volume 35, Number 4, October 1997
Posted: 11 May 1998
University of Michigan, Stephen M. Ross School of Business, Arizona State University, Berkeley Planning Associates and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract: