Joel B. Slemrod

University of Michigan, Stephen M. Ross School of Business

Professor of Economics

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

  • University of Michigan, Stephen M. Ross School of Business

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SCHOLARLY PAPERS

139

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29,571

TOTAL CITATIONS
Rank 344

SSRN RANKINGS

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in Total Papers Citations

1,230

Scholarly Papers (139)

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1.

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, Lillian F. Mills and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1,796 (21,084)
Citation 30

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tax noncompliance, corporate governance, executive compensation

2.

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 1,786 (21,266)
Citation 5

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

3.

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 1,527 (27,065)
Citation 134

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tax shelter, market reaction

4.

Toward an Agenda for Behavioral Public Finance

Number of pages: 29 Posted: 13 Sep 2004
Edward J. McCaffery and Joel B. Slemrod
University of Southern California Gould School of Law and University of Michigan, Stephen M. Ross School of Business
Downloads 1,309 (33,932)
Citation 13

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5.

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 1,229 (37,226)
Citation 25

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compliance costs, business taxes, tax professionals

6.

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 1,182 (39,571)
Citation 59

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taxation, evasion, tax enforcement, tax administration

7.

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 962 (52,834)
Citation 4

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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

8.

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

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 849 (62,750)
Citation 5

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9.

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
Makoto Hasegawa, Jeffrey L. Hoopes, Ryo Ishida and Joel B. Slemrod
Graduate School of Economics, Kyoto University, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Ministry of Finance - Japan - Policy Research Institute and University of Michigan, Stephen M. Ross School of Business
Downloads 704 (80,601)
Citation 16

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Tax disclosure, Japanese income tax, Japanese economy

10.

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

Downloads 678 (84,272)
Citation 2

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 at Ann Arbor
Downloads 587 (99,984)

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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 Last Revised: 06 Mar 2022
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 at Ann Arbor
Downloads 91 (625,402)
Citation 2

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11.

Tax Avoidance, Evasion, and Administration

NBER Working Paper No. w7473
Number of pages: 79 Posted: 30 Mar 2000 Last Revised: 04 Dec 2022
Joel B. Slemrod and Shlomo Yitzhaki
University of Michigan, Stephen M. Ross School of Business and Hebrew University of Jerusalem - Department of Economics
Downloads 634 (91,849)
Citation 76

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12.

Rethinking the Estate and Gift Tax: Overview

Downloads 594 (99,818)
Citation 3

Rethinking the Estate and Gift Tax: Overview

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 469 (132,079)
Citation 3

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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 Last Revised: 04 Dec 2022
William G. Gale and Joel B. Slemrod
Brookings Institution and University of Michigan, Stephen M. Ross School of Business
Downloads 125 (494,649)

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13.

Public Tax-Return Disclosure

Tuck School of Business Working Paper No. 2888385
Number of pages: 50 Posted: 22 Dec 2016 Last Revised: 14 Dec 2017
Jeffrey L. Hoopes, Leslie A. Robinson and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Dartmouth College - Tuck School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 556 (108,497)
Citation 11

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

14.

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

Downloads 535 (113,894)
Citation 5

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
Jeffrey L. Hoopes, Patrick Langetieg, Stefan Nagel, Daniel Reck, Joel B. Slemrod and Bryan Stuart
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS), University of Chicago - Booth School of Business, London School of Economics & Political Science (LSE), University of Michigan, Stephen M. Ross School of Business and University of Michigan at Ann Arbor - Department of Economics
Downloads 486 (126,429)

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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 Last Revised: 09 Mar 2023
Jeffrey L. Hoopes, Patrick Langetieg, Stefan Nagel, Daniel Reck, Joel B. Slemrod and Bryan Stuart
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS), University of Chicago - Booth School of Business, London School of Economics & Political Science (LSE), University of Michigan, Stephen M. Ross School of Business and University of Michigan at Ann Arbor - Department of Economics
Downloads 49 (883,651)
Citation 5

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15.

Tax Reform Made Me Do It!

Downloads 440 (144,136)
Citation 15

Tax Reform Made Me Do It!

Kenan Institute of Private Enterprise Research Paper No. 18-36
Number of pages: 57 Posted: 29 Nov 2018
Michelle Hanlon, Jeffrey L. Hoopes and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Michigan, Stephen M. Ross School of Business
Downloads 386 (165,749)
Citation 2

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tax reform, corporate taxes

Tax Reform Made Me Do it!

NBER Working Paper No. w25283
Number of pages: 58 Posted: 26 Nov 2018 Last Revised: 30 Jan 2023
Michelle Hanlon, Jeffrey Hoopes and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill and University of Michigan, Stephen M. Ross School of Business
Downloads 54 (842,303)
Citation 13

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16.

Corporate Tax Disclosure

Kenan Institute of Private Enterprise Research Paper No. 4503483
Number of pages: 68 Posted: 17 Jul 2023
Jeffrey L. Hoopes, Leslie A. Robinson and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Dartmouth College - Tuck School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 432 (147,310)

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tax disclosure, financial accounting disclosure, mandatory disclosure voluntary disclosure, public policy

17.

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 California, Irvine, University of Tennessee, Knoxville - College of Business Administration and University of Michigan, Stephen M. Ross School of Business
Downloads 422 (151,400)

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

18.

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 411 (155,976)
Citation 1

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complexity, compliance

19.

Optimal Tax Systems with Endogenous Behavioral Biases

Journal of Public Economics, Forthcoming
Number of pages: 50 Posted: 18 Jun 2019 Last Revised: 19 Mar 2021
Dylan T. Moore and Joel B. Slemrod
University of Michigan, Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 407 (157,743)
Citation 1

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tax systems, optimal tax theory, behavioral public finance

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 400 (160,821)
Citation 4

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tax systems, evasion, avoidance

21.

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

Downloads 394 (163,578)
Citation 54

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

Number of pages: 57 Posted: 28 Oct 2014 Last Revised: 23 Mar 2016
Joel B. Slemrod, Brett Collins, Jeffrey L. Hoopes, Daniel Reck and Michael Sebastiani
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 - Accounting Area, London School of Economics & Political Science (LSE) and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 359 (179,879)
Citation 1

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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 Last Revised: 05 Jul 2023
Joel B. Slemrod, Brett Collins, Jeffrey L. Hoopes, Daniel Reck and Michael Sebastiani
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 - Accounting Area, London School of Economics & Political Science (LSE) and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 35 (1,020,890)
Citation 53

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22.

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

Downloads 370 (175,599)
Citation 6

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 Last Revised: 17 Nov 2021
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 279 (236,235)

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tax policy, retirement, labor supply, addiction

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 Last Revised: 10 Aug 2022
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 91 (625,402)
Citation 6

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23.

A Tax-Systems Perspective on Recent Global Tax Initiatives

Tax Notes
Number of pages: 13 Posted: 27 Jan 2017 Last Revised: 29 Apr 2017
Thomas S. Neubig and Joel B. Slemrod
Tax Sage Network and University of Michigan, Stephen M. Ross School of Business
Downloads 368 (176,631)
Citation 2

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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

24.

Rhetoric and Economics in the Estate Tax Debate

Downloads 353 (184,872)

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 353 (183,185)

Abstract:

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Estate tax, tax policy

Rhetoric and Economics in the Estate Tax Debate

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

Abstract:

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Estate tax, tax policy

25.

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 330 (199,003)

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tax reform, tax policy, business taxes

26.

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 at Ann Arbor and University of Michigan, Stephen M. Ross School of Business
Downloads 310 (212,865)
Citation 8

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Corporate taxation, Corporate tax revenues

27.

Do Trust and Trustworthiness Pay Off?

Downloads 296 (223,721)
Citation 3

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 RWTH Aachen University - School of Business and Economics
Downloads 239 (276,319)
Citation 2

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Trust, trustworthiness, social capital

Do Trust and Trustworthiness Pay Off?

NBER Working Paper No. w9200
Number of pages: 59 Posted: 12 Sep 2002 Last Revised: 22 Aug 2022
Joel B. Slemrod and Peter Katuscak
University of Michigan, Stephen M. Ross School of Business and RWTH Aachen University - School of Business and Economics
Downloads 57 (819,172)
Citation 1

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28.

Optimal Tax Administration

Downloads 283 (234,493)
Citation 18

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 236 (279,832)

Abstract:

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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 Last Revised: 25 Mar 2023
Michael Keen and Joel B. Slemrod
International Monetary Fund (IMF) - Fiscal Affairs Department and University of Michigan, Stephen M. Ross School of Business
Downloads 47 (901,248)
Citation 18

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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:

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tax policy, tax administration, optimal taxation

29.

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
UC Berkeley School of Law, University of Michigan, Stephen M. Ross School of Business and Michigan State University - Department of Economics
Downloads 281 (237,099)
Citation 18

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Optimal taxation, administrative costs, missing middle

30.

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 275 (241,524)

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tax policy, technology, privacy

31.

Taxpayer Search for Information: Implications for Rational Attention

Downloads 265 (253,596)
Citation 6

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 Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and University of Michigan, Stephen M. Ross School of Business
Downloads 129 (482,204)

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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 Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and University of Michigan, Stephen M. Ross School of Business
Downloads 104 (583,360)

Abstract:

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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 Last Revised: 27 Mar 2022
Jeffrey L. Hoopes, Daniel Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and University of Michigan, Stephen M. Ross School of Business
Downloads 32 (1,054,565)
Citation 6

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32.

The VAT at 100: A Comprehensive Health Assessment, With a Plan of Care and Suggestions for Diagnostic Tests

Number of pages: 27 Posted: 15 May 2020
Joel B. Slemrod and Tejaswi Velayudhan
University of Michigan, Stephen M. Ross School of Business and University of California, Irvine
Downloads 254 (261,796)
Citation 1

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Value Added Tax, Retail Sales Tax, VAT Incidence, VAT Evasion

33.

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 Kentucky and Board of Governors of the Federal Reserve System
Downloads 252 (264,864)
Citation 24

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housing transfer taxes, lock-in, tax notches

34.

Tax Compliance and Enforcement

NBER Working Paper No. w24799
Number of pages: 100 Posted: 16 Jul 2018 Last Revised: 06 Apr 2023
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 238 (280,296)
Citation 36

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35.

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 232 (286,341)
Citation 34

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tax evasion, income reporting, quasi-experiments

36.

Taxation and the Superrich

Downloads 37 (287,563)
Citation 2

Taxation and the Superrich

NBER Working Paper No. w26207
Number of pages: 32 Posted: 03 Sep 2019 Last Revised: 09 Feb 2023
Florian Scheuer and Joel B. Slemrod
University of Zurich and University of Michigan, Stephen M. Ross School of Business
Downloads 36 (1,009,942)

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Taxation and the Superrich

CEPR Discussion Paper No. DP13962
Number of pages: 34 Posted: 07 Oct 2019
Florian Scheuer and Joel B. Slemrod
University of Zurich and University of Michigan, Stephen M. Ross School of Business
Downloads 1 (1,404,779)
Citation 2
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Plasticity of Taxable Income, Superrich, Superstars, Tax Systems, Wealth Taxes, Winner-Take-All Markets

37.

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 214 (309,438)
Citation 6

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Coase Theorem, optimal tort system

38.

Tax Administration and Tax Systems

IEB Working Paper 2015/3
Number of pages: 30 Posted: 28 Apr 2017
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 209 (316,432)

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Optimal taxation, tax administration, multiple behavioral responses

39.

Optimal Taxation and Optimal Tax Systems

NBER Working Paper No. w3038
Number of pages: 45 Posted: 22 Jun 2004 Last Revised: 26 Oct 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 204 (323,847)
Citation 5

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40.

Taxing Our Wealth

Downloads 59 (365,094)

Taxing Our Wealth

NBER Working Paper No. w28150
Number of pages: 35 Posted: 01 Dec 2020 Last Revised: 02 Jun 2023
Florian Scheuer and Joel B. Slemrod
University of Zurich and University of Michigan, Stephen M. Ross School of Business
Downloads 53 (850,296)

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Taxing Our Wealth

CEPR Discussion Paper No. DP15481
Number of pages: 37 Posted: 02 Dec 2020
Florian Scheuer and Joel B. Slemrod
University of Zurich and University of Michigan, Stephen M. Ross School of Business
Downloads 6 (1,371,139)
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41.

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 Dartmouth College - Tuck School of Business
Downloads 179 (365,094)
Citation 9

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tax administration, tax enforcement, cross-country

42.

Consumer Response to Tax Rebates

NBER Working Paper No. w8672
Number of pages: 55 Posted: 20 Dec 2001 Last Revised: 12 Sep 2022
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 167 (390,233)
Citation 20

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43.

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

Downloads 166 (390,233)
Citation 28

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
Independent, University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 65 (763,722)

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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
Independent, University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 57 (819,172)
Citation 28

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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 Last Revised: 24 May 2023
Claudia Sahm, Matthew D. Shapiro and Joel B. Slemrod
Independent, University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 44 (929,030)

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44.

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 165 (394,409)
Citation 3

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45.

Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan

Downloads 162 (398,587)

Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan

CESifo Working Paper No. 7731
Number of pages: 75 Posted: 25 Jul 2019
Joel B. Slemrod, Obeid Ur Rehman and Mazhar Waseem
University of Michigan, Stephen M. Ross School of Business, University of Michigan at Ann Arbor - Department of Economics and University of Manchester
Downloads 67 (751,045)

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tax evasion, income tax, social norms

Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan

Number of pages: 72 Posted: 18 Mar 2019
Joel B. Slemrod, Obeid Ur Rehman and Mazhar Waseem
University of Michigan, Stephen M. Ross School of Business, University of Michigan at Ann Arbor - Department of Economics and University of Manchester
Downloads 66 (757,354)

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tax evasion, income tax, social norms

Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan

NBER Working Paper No. w25623
Number of pages: 73 Posted: 04 Mar 2019 Last Revised: 07 Jul 2023
Joel B. Slemrod, Obeid Ur Rehman and Mazhar Waseem
University of Michigan, Stephen M. Ross School of Business, University of Michigan at Ann Arbor - Department of Economics and University of Manchester
Downloads 29 (1,090,106)

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46.

Corporate Tax Evasion with Agency Costs

NBER Working Paper No. w10690
Number of pages: 30 Posted: 09 Sep 2004 Last Revised: 18 Sep 2022
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 162 (398,587)
Citation 50

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47.

Tax Knowledge and Tax Manipulation: A Unifying Model

Downloads 23 (425,205)

Tax Knowledge and Tax Manipulation: A Unifying Model

NBER Working Paper No. w30151
Number of pages: 65 Posted: 13 Jun 2022 Last Revised: 21 May 2023
Ashley Craig and Joel B. Slemrod
University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 23 (1,166,760)

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48.

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

Downloads 142 (444,596)
Citation 2

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 Last Revised: 08 Jan 2023
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 School of Economic, Political and Policy Sciences
Downloads 142 (445,356)
Citation 2

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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 School of Economic, Political and Policy Sciences

Abstract:

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taxable income elasticity, tax policy, efficiency

49.

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 Last Revised: 04 Aug 2022
Jon Bakija and Joel B. Slemrod
Williams College - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 137 (457,567)
Citation 12

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50.

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 Last Revised: 03 Apr 2022
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 137 (460,375)
Citation 1

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51.

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 Last Revised: 22 Dec 2022
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 137 (457,567)
Citation 14

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52.

Tax Competition with Parasitic Tax Havens

Downloads 133 (468,915)
Citation 23

Tax Competition with Parasitic Tax Havens

NBER Working Paper No. w12225
Number of pages: 44 Posted: 06 Oct 2006 Last Revised: 30 May 2022
Joel B. Slemrod and John D. Wilson
University of Michigan, Stephen M. Ross School of Business and Michigan State University - Department of Economics
Downloads 133 (470,374)
Citation 23

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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

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tax evasion, international fiscal issues, taxes

53.

Do Firms Remit at Least 85 Percent of Tax Everywhere?

Number of pages: 14 Posted: 18 May 2017
Joel B. Slemrod and Tejaswi Velayudhan
University of Michigan, Stephen M. Ross School of Business and University of California, Irvine
Downloads 131 (474,586)

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54.

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 130 (477,447)
Citation 4

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tax evasion, income inequality, expenditure approach

55.

The Economics of Corporate Tax Selfishness

NBER Working Paper No. w10858
Number of pages: 39 Posted: 03 May 2006 Last Revised: 03 Sep 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 130 (477,447)
Citation 42

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56.

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 Last Revised: 29 Nov 2022
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 130 (477,447)
Citation 1

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57.

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
RWTH Aachen University - School of Business and Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 128 (483,414)
Citation 1

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Trust, trustworthiness, reputation

58.

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

NBER Working Paper No. w1401
Number of pages: 43 Posted: 06 Jul 2004 Last Revised: 13 Feb 2023
Joel B. Slemrod and Nikki Sorum
University of Michigan, Stephen M. Ross School of Business and Independent
Downloads 128 (483,414)
Citation 4

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59.

Toward a Consumption Tax, and Beyond

Ross School of Business Paper No. 915
Number of pages: 18 Posted: 15 May 2006
Roger H. Gordon, Laura Kalambokidis, Jeff Rohaly 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, Urban Institute and University of Michigan, Stephen M. Ross School of Business
Downloads 126 (489,433)
Citation 3

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consumption tax, capital income, income tax

60.

Did the 2008 Tax Rebates Stimulate Spending?

NBER Working Paper No. w14753
Number of pages: 14 Posted: 26 Feb 2009 Last Revised: 26 Oct 2022
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 124 (495,654)
Citation 27

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61.

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

NBER Working Paper No. w0250
Number of pages: 25 Posted: 15 Feb 2001 Last Revised: 09 Sep 2022
Martin S. Feldstein, Joel B. Slemrod and Shlomo Yitzhaki
National Bureau of Economic Research (NBER) (deceased), University of Michigan, Stephen M. Ross School of Business and Hebrew University of Jerusalem - Department of Economics
Downloads 121 (505,075)
Citation 2

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62.

Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts

NBER Working Paper No. w24366
Number of pages: 63 Posted: 06 Mar 2018 Last Revised: 29 Jan 2023
Niels Johannesen, Patrick Langetieg, Daniel Reck, Max Risch and Joel B. Slemrod
University of Copenhagen, Government of the United States of America - Internal Revenue Service (IRS), London School of Economics & Political Science (LSE), University of Michigan at Ann Arbor and University of Michigan, Stephen M. Ross School of Business
Downloads 115 (525,116)
Citation 11

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63.

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
Downloads 113 (532,051)
Citation 1

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optimal linear income taxation, observability, tax enforcement

64.

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 Last Revised: 17 Oct 2022
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 109 (546,481)
Citation 6

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65.

Do We Now Collect Any Revenue from Taxing Capital Income?

NBER Working Paper No. w9477
Number of pages: 44 Posted: 02 Feb 2003 Last Revised: 29 Nov 2022
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 107 (554,237)
Citation 6

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66.

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

Downloads 106 (558,127)
Citation 2

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
Independent, University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 54 (842,303)
Citation 2

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

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 Last Revised: 26 Jun 2022
Claudia Sahm, Matthew D. Shapiro and Joel B. Slemrod
Independent, University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 52 (858,327)

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67.

A Transparent Look at How Taxes Affect Growth: Evidence from Cross-Country Panel Data

Number of pages: 61 Posted: 19 Dec 2023
Laura Kawano, John S. Olson, Joel B. Slemrod and Meng Hsuan Hsieh
University of Michigan at Ann Arbor, University of Michigan at Ann Arbor, University of Michigan, Stephen M. Ross School of Business and University of Michigan at Ann Arbor
Downloads 105 (562,099)

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Tax rates, Cross-country analysis, Economic growth

68.

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 Last Revised: 21 Dec 2022
Marsha Blumenthal, Charles W. Christian and Joel B. Slemrod
University of St. Thomas - Department of Economics, Arizona State University and University of Michigan, Stephen M. Ross School of Business
Downloads 104 (566,064)

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69.

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

NBER Working Paper No. w9308
Number of pages: 38 Posted: 07 Nov 2002 Last Revised: 09 Dec 2022
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 103 (569,970)
Citation 10

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70.

Income Shifting in U.S. Multinational Corporations

NBER Working Paper No. w3924
Number of pages: 46 Posted: 11 Jun 2007 Last Revised: 23 Sep 2022
David Harris, Randall Morck, Joel B. Slemrod and Bernard Yin Yeung
affiliation not provided to SSRN, University of Alberta - Department of Finance and Statistical Analysis, University of Michigan, Stephen M. Ross School of Business and National University of Singapore (NUS) - NUS Business School
Downloads 102 (574,063)
Citation 1

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71.

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 Last Revised: 16 Nov 2022
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 102 (574,063)
Citation 43

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72.

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 Last Revised: 26 Oct 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 98 (590,006)
Citation 4

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73.

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 Last Revised: 16 Sep 2022
Joel B. Slemrod and Martin S. Feldstein
University of Michigan, Stephen M. Ross School of Business and National Bureau of Economic Research (NBER) (deceased)
Downloads 98 (590,006)

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74.

A New Summary Measure of the Effective Tax Rate on Investment

NBER Working Paper No. w9535
Number of pages: 57 Posted: 08 Mar 2003 Last Revised: 23 Jul 2022
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 95 (602,071)
Citation 1

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75.

Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property

Downloads 2 (610,225)
Citation 2

Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property

NBER Working Paper No. w31452
Number of pages: 44 Posted: 17 Jul 2023 Last Revised: 24 Jul 2023
Rishi Sharma, Joel B. Slemrod and Michael Stimmelmayr
Colgate University - Economics Department, University of Michigan, Stephen M. Ross School of Business and University of Bath - Department of Economics
Downloads 2 (1,396,391)
Citation 2
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76.

The Economics of Taxing the Rich

NBER Working Paper No. w6584
Number of pages: 40 Posted: 19 May 1999 Last Revised: 30 Dec 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 89 (627,241)

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77.

Does Growing Inequality Reduce Tax Progressivity? Should it?

NBER Working Paper No. w7576
Number of pages: 43 Posted: 05 May 2000 Last Revised: 15 Sep 2022
Joel B. Slemrod and Jon Bakija
University of Michigan, Stephen M. Ross School of Business and Williams College - Department of Economics
Downloads 88 (631,641)
Citation 4

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78.

Denial of Death and Economic Behavior

NBER Working Paper No. w11485
Number of pages: 37 Posted: 20 Nov 2006 Last Revised: 20 Nov 2022
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 85 (645,242)
Citation 3

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79.

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 82 (659,053)

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estate tax

80.

The Economics of Earnings Manipulation and Managerial Compensation

NBER Working Paper No. w12645
Number of pages: 34 Posted: 20 Nov 2006 Last Revised: 22 Jul 2022
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 81 (663,830)
Citation 7

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81.

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 80 (668,650)
Citation 2

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82.

Trust in Public Finance

NBER Working Paper No. w9187
Number of pages: 42 Posted: 14 Sep 2002 Last Revised: 10 Aug 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 80 (668,650)
Citation 4

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83.

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 Last Revised: 31 Aug 2022
Martin S. Feldstein and Joel B. Slemrod
National Bureau of Economic Research (NBER) (deceased) and University of Michigan, Stephen M. Ross School of Business
Downloads 79 (673,686)
Citation 2

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84.

Free-Trade Taxation and Protectionist Taxation

NBER Working Paper No. w4902
Number of pages: 32 Posted: 13 Aug 2000 Last Revised: 29 Nov 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 78 (678,626)

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85.

The Optimal Elasticity of Taxable Income

NBER Working Paper No. w7922
Number of pages: 26 Posted: 26 Sep 2000 Last Revised: 26 Aug 2022
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 77 (683,657)
Citation 39

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86.

A General Model of the Behavioral Response to Taxation

NBER Working Paper No. w6582
Number of pages: 17 Posted: 19 May 1999 Last Revised: 28 Dec 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 77 (683,657)
Citation 12

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87.

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

NBER Working Paper No. w0929
Number of pages: 32 Posted: 04 Jul 2004 Last Revised: 16 Jan 2022
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 75 (693,968)
Citation 6

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88.

Randomness in Tax Enforcement

NBER Working Paper No. w2512
Number of pages: 24 Posted: 28 Jun 2004 Last Revised: 15 May 2022
Suzanne Scotchmer and Joel B. Slemrod
University of California - Department of Economics (Deceased) and University of Michigan, Stephen M. Ross School of Business
Downloads 73 (704,610)
Citation 3

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89.

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 Last Revised: 26 Oct 2022
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 71 (715,654)
Citation 10

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90.

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

Downloads 69 (726,942)
Citation 14

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 Last Revised: 29 Nov 2022
Joel B. Slemrod and Shlomo Yitzhaki
University of Michigan, Stephen M. Ross School of Business and Hebrew University of Jerusalem - Department of Economics
Downloads 69 (738,712)
Citation 14

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

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

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91.

Did Steve Forbes Scare the Municipal Bond Market?

NBER Working Paper No. w6583
Number of pages: 19 Posted: 10 Feb 2000 Last Revised: 29 Dec 2022
Joel B. Slemrod and Timothy Greimel
University of Michigan, Stephen M. Ross School of Business and University of Michigan Law School
Downloads 69 (726,942)
Citation 6

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92.

The Optimal Size of a Tax Collection Agency

NBER Working Paper No. w1759
Number of pages: 24 Posted: 16 Jul 2004 Last Revised: 24 Apr 2022
Joel B. Slemrod and Shlomo Yitzhaki
University of Michigan, Stephen M. Ross School of Business and Hebrew University of Jerusalem - Department of Economics
Downloads 66 (744,600)
Citation 6

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93.

Inflation and the Excess Taxation of Capital Gains on Corporate Stock

NBER Working Paper No. w0234
Number of pages: 23 Posted: 28 May 2004 Last Revised: 13 Feb 2023
Martin S. Feldstein and Joel B. Slemrod
National Bureau of Economic Research (NBER) (deceased) and University of Michigan, Stephen M. Ross School of Business
Downloads 65 (750,652)

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94.

An Empirical Examination of Municipal Financial Policy

NBER Working Paper No. w1599
Number of pages: 44 Posted: 15 Mar 2004 Last Revised: 16 Nov 2022
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 65 (750,652)

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95.

Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate

Downloads 64 (756,831)

Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate

Number of pages: 56 Posted: 22 May 2023
William Boning, Drahomir Klimsa, Joel B. Slemrod and Robert Ullmann
U.S. Department of the Treasury, European University Viadrina, University of Michigan, Stephen M. Ross School of Business and University of Augsburg
Downloads 57 (819,172)

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profit shifting, minimum tax rate, tax competition, tax havens JEL Classification: H26, H32, H71

Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate

NBER Working Paper No. w31225
Number of pages: 56 Posted: 15 May 2023 Last Revised: 29 May 2023
William Boning, Drahomir Klimsa, Joel B. Slemrod and Robert Ullmann
U.S. Department of the Treasury, European University Viadrina, University of Michigan, Stephen M. Ross School of Business and University of Augsburg
Downloads 7 (1,363,519)

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96.

Public Tax-Return Disclosure

NBER Working Paper No. w24318
Number of pages: 51 Posted: 21 Feb 2018 Last Revised: 12 Jun 2023
Jeffrey Hoopes, Leslie A. Robinson and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill, Dartmouth College - Tuck School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 64 (756,831)
Citation 34

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97.

Why World Redistribution Fails

NBER Working Paper No. w9186
Number of pages: 49 Posted: 14 Sep 2002 Last Revised: 08 Aug 2022
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 63 (763,197)

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98.

On Choosing a Flat-Rate Income Tax Schedule

NBER Working Paper No. w1028
Number of pages: 31 Posted: 19 Jun 2004 Last Revised: 26 Oct 2022
Joel B. Slemrod and Shlomo Yitzhaki
University of Michigan, Stephen M. Ross School of Business and Hebrew University of Jerusalem - Department of Economics
Downloads 62 (769,647)

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99.

The Return to Tax Simplification: an Econometric Analysis

NBER Working Paper No. w1756
Number of pages: 47 Posted: 16 Jul 2004 Last Revised: 26 Oct 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 61 (776,185)
Citation 2

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100.

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 Last Revised: 18 Sep 2022
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 61 (776,185)
Citation 2

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101.

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 Last Revised: 06 Oct 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 61 (776,185)
Citation 1

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102.

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

NBER Working Paper No. w2526
Number of pages: 22 Posted: 06 Jul 2004 Last Revised: 29 May 2022
Mark M. Pitt and Joel B. Slemrod
Brown University and University of Michigan, Stephen M. Ross School of Business
Downloads 60 (782,848)
Citation 1

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103.

Do Taxes Matter? Lessons from the 1980s

NBER Working Paper No. w4008
Number of pages: 15 Posted: 06 Jan 2007 Last Revised: 16 Dec 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 59 (789,476)
Citation 15

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104.

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 Last Revised: 12 Dec 2022
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 59 (789,476)

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105.

The Optimal Two-Bracket Linear Income Tax

NBER Working Paper No. w3847
Number of pages: 33 Posted: 07 Aug 2007 Last Revised: 08 Jul 2022
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 56 (810,668)

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106.

A General Equilibrium Model of Taxation with Endogenous Financial Behavior

NBER Working Paper No. w0799
Number of pages: 55 Posted: 28 Dec 2006 Last Revised: 09 Sep 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 56 (810,668)

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107.

A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures

NBER Working Paper No. w1080
Number of pages: 17 Posted: 09 Mar 2004 Last Revised: 16 Dec 2022
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 54 (825,395)
Citation 1

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108.

Missing Miles: Evasion Responses to Car Taxes

VATT Institute for Economic Research Working Papers 123
Number of pages: 54 Posted: 30 Oct 2019
Jarkko Harju, Tuomas Kosonen and Joel B. Slemrod
Government of the Republic of Finland - VATT Institute for Economic Research, University of Helsinki - Department of Political and Economic Studies and University of Michigan, Stephen M. Ross School of Business
Downloads 53 (832,971)

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car tax, tax evasion, enforcement measures

109.

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 Last Revised: 09 Jul 2022
Bruce Russett and Joel B. Slemrod
Yale University - Department of Political Science and University of Michigan, Stephen M. Ross School of Business
Downloads 53 (832,971)
Citation 3

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110.

Car Notches: Strategic Automaker Responses to Fuel Economy Policy

NBER Working Paper No. w16604
Number of pages: 55 Posted: 18 Dec 2010 Last Revised: 15 May 2023
James Sallee and Joel B. Slemrod
University of Michigan at Ann Arbor and University of Michigan, Stephen M. Ross School of Business
Downloads 52 (840,596)
Citation 8

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111.

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 Last Revised: 04 Nov 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 52 (840,596)

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112.

Welfare Dominance: an Application to Commodity Taxation

NBER Working Paper No. w2451
Number of pages: 37 Posted: 06 Apr 2007 Last Revised: 14 Sep 2022
Shlomo Yitzhaki and Joel B. Slemrod
Hebrew University of Jerusalem - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 52 (840,596)
Citation 1

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113.

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

NBER Working Paper No. w15612
Number of pages: 42 Posted: 28 Dec 2009 Last Revised: 27 Feb 2023
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 51 (848,480)
Citation 8

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114.

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 Last Revised: 20 Feb 2022
Claudia Sahm, Matthew D. Shapiro and Joel B. Slemrod
Independent, University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Downloads 49 (864,549)
Citation 6

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115.

The Impact of Tax Reform on Households

NBER Working Paper No. w1765
Number of pages: 43 Posted: 16 Jul 2004 Last Revised: 30 Oct 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 49 (864,549)

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116.

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 Last Revised: 16 Jul 2023
Wojciech Kopczuk, Justin G. Marion, Erich Muehlegger, Erich Muehlegger and Joel B. Slemrod
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 48 (872,912)
Citation 9

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117.

Taxes, Tariffs, and the Global Corporation

NBER Working Paper No. w3500
Number of pages: 24 Posted: 25 Jul 2007 Last Revised: 27 Jul 2022
James A. Levinsohn and Joel B. Slemrod
University of Michigan and University of Michigan, Stephen M. Ross School of Business
Downloads 48 (872,912)
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118.

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 Last Revised: 22 Dec 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 48 (872,912)
Citation 4

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119.

Taxation and Inequality: A Time-Exposure Perspective

NBER Working Paper No. w3999
Number of pages: 32 Posted: 25 Jul 2007 Last Revised: 07 Dec 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 47 (881,326)
Citation 4

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120.

The Seesaw Principle in International Tax Policy

NBER Working Paper No. w4867
Number of pages: 22 Posted: 21 Apr 2011 Last Revised: 26 Oct 2022
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 45 (898,690)

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121.

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 Last Revised: 08 May 2022
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 45 (898,690)
Citation 3

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122.

Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment

NBER Working Paper No. w24305
Number of pages: 39 Posted: 02 Jun 2018 Last Revised: 31 May 2023
William Boning, John Guyton, Ron Hodge, Joel B. Slemrod and Ugo antonio Troiano
University of Michigan at Ann Arbor - Department of Economics, Government of the United States of America - Internal Revenue Service (IRS), George Mason University - School of Policy, Government, and International Affairs, University of Michigan, Stephen M. Ross School of Business and University of California, Riverside (UCR)
Downloads 44 (907,694)
Citation 28

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123.

A North-South Model of Taxation and Capital Flow

NBER Working Paper No. w3238
Number of pages: 27 Posted: 28 Dec 2006 Last Revised: 07 Nov 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 44 (907,694)

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124.

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 Last Revised: 31 Dec 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 44 (907,694)

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125.

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 Last Revised: 22 May 2022
Laura Kawano and Joel B. Slemrod
University of Michigan at Ann Arbor and University of Michigan, Stephen M. Ross School of Business
Downloads 40 (944,919)
Citation 1

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126.

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 Last Revised: 27 Feb 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 40 (944,919)
Citation 3

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127.

Post-War Capital Accumulation and the Threat of Nuclear War

NBER Working Paper No. w0887
Number of pages: 27 Posted: 07 Nov 2007 Last Revised: 05 Dec 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 37 (974,563)

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128.

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 Last Revised: 08 Aug 2022
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business
Downloads 35 (995,062)

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129.

Corporate Tax Disclosure

NBER Working Paper No. w31467
Number of pages: 69 Posted: 17 Jul 2023 Last Revised: 19 Jul 2023
Jeffrey Hoopes, Leslie A. Robinson and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill, Dartmouth College - Tuck School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 23 (1,132,701)
Citation 4
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130.

The Offshore World According to Fatca: New Evidence on the Foreign Wealth of U.S. Households

NBER Working Paper No. w31055
Number of pages: 57 Posted: 27 Mar 2023 Last Revised: 10 May 2023
Niels Johannesen, Daniel Reck, Max W.Risch, Joel B. Slemrod, John Guyton and Patrick Langetieg
University of Copenhagen, University of Maryland, Carnegie Mellon University, University of Michigan, Stephen M. Ross School of Business, Government of the United States of America - Internal Revenue Service (IRS) and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 23 (1,132,701)
Citation 1

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131.

Do Collateral Sanctions Work? Evidence from the Irs’ Passport Certification and Revocation Process

NBER Working Paper No. w29029
Number of pages: 55 Posted: 19 Jul 2021 Last Revised: 27 Apr 2023
Paul R. Organ, Alexander Ruda, Joel B. Slemrod and Alex Turk
University of Michigan at Ann Arbor, Government of the United States of America - Internal Revenue Service (IRS), University of Michigan, Stephen M. Ross School of Business and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 18 (1,194,198)

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132.

Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns

NBER Working Paper No. w31404
Number of pages: 40 Posted: 03 Jul 2023 Last Revised: 17 Jul 2023
Emily Lin, Joel B. Slemrod, Evelyn Smith and Alexander Yuskavage
Government of the Commonwealth of Australia - Department of the Treasury, University of Michigan, Stephen M. Ross School of Business, University of Michigan at Ann Arbor and Government of the United States of America - Department of the Treasury
Downloads 8 (1,301,703)

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133.

How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan

CEPR Discussion Paper No. DP14463
Number of pages: 74 Posted: 25 Mar 2020
Joel B. Slemrod, Obeid Ur Rehman and Mazhar Waseem
University of Michigan, Stephen M. Ross School of Business, University of Michigan at Ann Arbor - Department of Economics and University of Manchester
Downloads 0 (1,351,016)
Citation 5
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tax evasion

134.

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

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tax aggressiveness, tax shelter, market reaction

135.

The Fortunate 400

Posted: 16 Aug 2003
Joel B. Slemrod
University of Michigan, Stephen M. Ross School of Business

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136.

The Estate Tax: Not Dead Yet

Posted: 01 Nov 2001
William G. Gale and Joel B. Slemrod
Brookings Institution and University of Michigan, Stephen M. Ross School of Business

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137.

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

Posted: 29 May 2001
Marsha Blumenthal, Charles W. Christian and Joel B. Slemrod
University of St. Thomas - Department of Economics, Arizona State University and University of Michigan, Stephen M. Ross School of Business

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138.

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

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

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139.

April 15 Syndrome

Economic Inquiry, Volume 35, Number 4, October 1997
Posted: 11 May 1998
Joel B. Slemrod, Charles W. Christian, Rebecca London and Jonathan A. Parker
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

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