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

SCHOLARLY PAPERS

139

DOWNLOADS
Rank 2,203

SSRN RANKINGS

Top 2,203

in Total Papers Downloads

26,511

SSRN CITATIONS
Rank 334

SSRN RANKINGS

Top 334

in Total Papers Citations

1,809

CROSSREF CITATIONS

1,679

Scholarly Papers (139)

1.

An Empirical Examination of Corporate Tax Noncompliance

Ross School of Business Paper No. 1025
Number of pages: 46 Posted: 21 Mar 2006
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 1,728 (18,922)
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 1,704 (19,311)
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 1,369 (26,936)
Citation 130

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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 1,231 (31,465)
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 1,099 (37,009)
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 988 (43,147)
Citation 54

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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 929 (46,932)
Citation 3

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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 792 (58,369)
Citation 3

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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
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 659 (74,194)
Citation 16

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Tax disclosure, Japanese income tax, Japanese economy

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 570 (87,979)

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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 85 (540,698)
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 605 (82,570)
Citation 67

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12.
Downloads 535 (96,460)
Citation 6

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 419 (127,862)
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 116 (435,601)

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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 523 (99,126)
Citation 11

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

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 - 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 465 (113,062)

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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
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 37 (814,750)
Citation 3

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15.
Downloads 415 (130,644)
Citation 10

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 367 (148,876)
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 48 (733,712)
Citation 10

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16.

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 402 (135,409)

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

17.

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 401 (135,813)
Citation 1

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complexity, compliance

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 - Accounting Area, London School of Economics & Political Science (LSE) and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 343 (160,356)
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
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 29 (882,978)
Citation 47

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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 270 (206,491)

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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 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 81 (557,337)
Citation 8

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20.

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 337 (164,655)
Citation 1

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tax systems, optimal tax theory, behavioral public finance

21.

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 336 (165,178)
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

22.

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 336 (165,178)
Citation 4

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tax systems, evasion, avoidance

23.

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 313 (178,125)

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tax reform, tax policy, business taxes

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 311 (178,062)

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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

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Estate tax, tax policy

25.

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 275 (203,837)
Citation 8

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Corporate taxation, Corporate tax revenues

26.
Downloads 275 (203,837)
Citation 13

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 228 (244,132)
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 47 (740,489)
Citation 1

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27.

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 269 (208,405)
Citation 18

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Optimal taxation, administrative costs, missing middle

28.

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 264 (212,351)

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tax policy, technology, privacy

29.
Downloads 252 (222,389)
Citation 48

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 208 (266,313)

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 44 (761,566)
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

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tax policy, tax administration, optimal taxation

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 119 (427,156)

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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 87 (532,807)

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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 22 (950,320)
Citation 6

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31.

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 218 (255,713)
Citation 21

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housing transfer taxes, lock-in, tax notches

32.

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 216 (257,931)
Citation 31

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tax evasion, income reporting, quasi-experiments

33.

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 209 (267,124)

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

34.

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 208 (267,124)
Citation 1

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

35.

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 205 (270,703)
Citation 6

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Coase Theorem, optimal tort system

36.

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 180 (304,252)
Citation 5

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37.
Downloads 21 (308,781)
Citation 18

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 21 (960,597)

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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 0
Citation 2
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Plasticity of Taxable Income, Superrich, Superstars, Tax Systems, Wealth Taxes, Winner-Take-All Markets

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 173 (315,097)

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Optimal taxation, tax administration, multiple behavioral responses

39.

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 171 (318,305)
Citation 9

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tax administration, tax enforcement, cross-country

40.

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 159 (338,783)
Citation 36

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41.

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 150 (355,498)
Citation 37

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42.

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 146 (363,419)
Citation 3

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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 60 (659,632)

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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 43 (768,884)
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 41 (783,759)

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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 136 (384,921)
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

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taxable income elasticity, tax policy, efficiency

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 59 (665,288)

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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 56 (682,815)

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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 18 (992,386)

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46.
Downloads 24 (397,962)
Citation 22

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 23 (940,288)

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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 1 (1,157,508)
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47.
Downloads 125 (410,195)
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 125 (411,615)
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

48.

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 124 (412,658)
Citation 13

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49.

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 122 (417,616)
Citation 36

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50.

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 121 (420,090)
Citation 27

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51.

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 121 (420,090)
Citation 20

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52.

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 120 (422,695)
Citation 1

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Trust, trustworthiness, reputation

53.

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 117 (430,895)
Citation 4

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tax evasion, income inequality, expenditure approach

54.

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 117 (430,895)
Citation 12

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55.

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 114 (439,248)
Citation 4

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56.

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 114 (439,248)
Citation 1

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57.

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 113 (442,149)

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58.

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 109 (454,238)
Citation 3

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consumption tax, capital income, income tax

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 10 (1,077,519)
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60.

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
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 - Business School
Downloads 99 (485,901)
Citation 1

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61.

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 99 (485,901)
Citation 6

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62.

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 99 (485,901)
Citation 2

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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 98 (489,212)
Citation 1

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optimal linear income taxation, observability, tax enforcement

64.

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
University of St. Thomas - Department of Economics, Arizona State University and University of Michigan, Stephen M. Ross School of Business
Downloads 98 (489,212)

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65.

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 97 (492,564)
Citation 10

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66.

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 95 (499,237)
Citation 34

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67.

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 92 (509,579)
Citation 5

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68.

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 91 (513,088)
Citation 1

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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 45 (754,351)
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 45 (754,351)

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70.

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 88 (523,933)
Citation 4

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71.

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 85 (535,181)
Citation 1

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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 1 (1,157,508)
Citation 2
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73.

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 83 (543,026)
Citation 4

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74.

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 79 (559,193)
Citation 3

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75.

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 78 (563,157)
Citation 7

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76.

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 78 (563,157)

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77.

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 77 (567,363)

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estate tax

78.

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 74 (580,370)
Citation 4

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79.

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 74 (580,370)

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80.

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 73 (584,782)
Citation 2

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81.

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 69 (603,072)
Citation 12

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82.

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
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 67 (612,273)
Citation 11

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83.

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 67 (612,273)
Citation 6

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84.

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 66 (617,146)
Citation 10

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85.

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 66 (617,146)

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86.

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 65 (622,099)
Citation 39

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87.

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 64 (627,163)
Citation 3

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88.

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 63 (632,143)
Citation 2

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89.

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 61 (642,431)
Citation 5

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90.

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 60 (647,702)
Citation 2

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91.

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 58 (658,379)
Citation 6

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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 58 (670,988)
Citation 13

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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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93.

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 56 (669,482)

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94.

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 55 (675,040)
Citation 34

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95.

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 55 (675,040)
Citation 1

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96.

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 55 (675,040)
Citation 2

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97.

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 55 (675,040)
Citation 1

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98.

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 55 (675,040)
Citation 1

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99.

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 54 (680,802)

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100.

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 53 (686,532)
Citation 15

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101.

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 50 (704,634)
Citation 8

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102.

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 50 (704,634)

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103.

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 49 (710,876)
Citation 8

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104.

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 49 (710,876)
Citation 1

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105.

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 49 (710,876)

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106.

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 49 (710,876)

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107.

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 48 (717,219)
Citation 2

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108.

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 47 (723,620)

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109.

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 46 (730,001)

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car tax, tax evasion, enforcement measures

110.

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 46 (730,001)

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111.

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 46 (730,001)
Citation 1

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112.

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 44 (743,268)
Citation 6

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113.

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 42 (757,018)
Citation 3

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114.

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 42 (757,018)
Citation 3

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115.

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 41 (764,069)
Citation 3

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116.

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

Number of pages: 61 Posted: 19 Dec 2023
University of Michigan at Ann Arbor, University of Michigan, University of Michigan, Stephen M. Ross School of Business and University of Michigan
Downloads 40 (771,431)

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Tax rates, Cross-country analysis, Economic growth

117.

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 37 (793,155)

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118.

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 37 (793,155)
Citation 4

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119.

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 37 (793,155)

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120.

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 37 (793,155)

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121.

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
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 36 (800,808)
Citation 20

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122.

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
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 35 (808,415)
Citation 9

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123.

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 35 (808,415)
Citation 1

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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 35 (808,415)

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

Number of pages: 55 Posted: 22 May 2023
Government of the Commonwealth of Australia - Department of the Treasury, European University Viadrina, University of Michigan, Stephen M. Ross School of Business and University of Augsburg
Downloads 27 (901,397)

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Profit shifting, minimum tax rate, Tax competition, Tax Havens

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
Government of the Commonwealth of Australia - Department of the Treasury, European University Viadrina, University of Michigan, Stephen M. Ross School of Business and University of Augsburg
Downloads 6 (1,115,450)
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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 31 (840,667)
Citation 3

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127.

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 30 (849,051)

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128.

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 29 (857,407)

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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 14 (1,000,687)
Citation 1
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130.

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 12 (1,020,311)

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131.

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
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)
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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
Government of the Commonwealth of Australia - Department of the Treasury, University of Michigan, Stephen M. Ross School of Business, University of Michigan and Government of the United States of America - Department of the Treasury
Downloads 4 (1,088,989)
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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
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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
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
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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