Publications

by members of

Office of Tax Policy Research (OTPR)
Ross School of Business
University of Michigan
Ann Arbor, Michigan (United States)

Working papers

2008

1. Claudio Agostini & Phillip Brown & Andrei Roman, 2008. "Poverty and Inequality among Ethnic Groups in Chile," ILADES-Georgetown University Working Papers inv205, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
2. Claudio Agostini & Eduardo Saavedra & Manuel Willington, 2008. "Collusion in the Private Health Insurance Market: Empirical Evidence for Chile," ILADES-Georgetown University Working Papers inv206, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]

2007

1. Claudio Agostini & Phillip Brown, 2007. "Spatial Inequality in Chile," ILADES-Georgetown University Working Papers inv178, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
2. Claudio Agostini & Phillip Brown, 2007. "Cash Transfers and Poverty Reduction in Chile," ILADES-Georgetown University Working Papers inv187, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
3. Claudio Agostini & Phillip Brown, 2007. "Inequality at Low Levels of Aggregation in Chile," ILADES-Georgetown University Working Papers inv186, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
4. Claudio Agostini, 2007. "Hacia una Política de Evaluación de Fusiones Horizontales," ILADES-Georgetown University Working Papers inv185, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
5. Claudio A. Agostini & Philip Brown, 2007. "Local Distributional Effects of Government Cash Transfers in Chile," William Davidson Institute Working Papers Series wp872, William Davidson Institute at the University of Michigan Stephen M. Ross Business School. [Downloadable!]
6. Claudio Agostini & Phillip Brown, 2007. "Local Distributional Effects of Government Cash Transfers in Chile," ILADES-Georgetown University Working Papers inv181, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
7. Claudio Agostini & Phillip Brown & Diana Paola Góngora, 2007. "Distribución Espacial de la Pobreza en Chile," ILADES-Georgetown University Working Papers inv201, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
8. Claudio Agostini, 2007. "La organización industrial del transporte aéreo en Chile," ILADES-Georgetown University Working Papers inv200, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
9. Claudio Agostini & Eduardo Saavedra & Manuel Willington, 2007. "Colusión en el Mercado de Isapres: Modelación y Evidencia Empírica," ILADES-Georgetown University Working Papers inv190, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
10. Douglas A. Shackelford & Joel Slemrod & James M. Sallee, 2007. "A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior," NBER Working Papers 12873, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

2006

1. Claudio Agostini & Ileana Raquel Jalile, 2006. "Efectos del Impuesto a las Utiildades en la Inversión Extranjera en América Latina," ILADES-Georgetown University Working Papers inv174, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
2. Claudio Agostini & Gastón Palmucci, 2006. "Capitalización Heterogénea de un Bien Semipúblico: El Metro de Santiago," ILADES-Georgetown University Working Papers inv175, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
3. Claudio Agostini & Gastón Palmucci, 2006. "Anticipated Capitalization of the Santiago Metro System on Housing Prices," ILADES-Georgetown University Working Papers inv176, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
4. Joel Slemrod & John D. Wilson, 2006. "Tax Competition With Parasitic Tax Havens," NBER Working Papers 12225, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
5. Jagadeesh Sivadasan & Joel Slemrod, 2006. "Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India," NBER Working Papers 12240, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
6. Peter Katuscak & Joel Slemrod, 2006. "Trust and Trustworthiness in an Economy with Heterogeneous Individuals," CERGE-EI Working Papers wp305, The Center for Economic Research and Graduate Education - Economic Institute, Prague. [Downloadable!]
7. Keith J. Crocker & Joel Slemrod, 2006. "The Economics of Earnings Manipulation and Managerial Compensation," NBER Working Papers 12645, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

2005

1. Claudio Agostini, 2005. "Testing for Market Power under the Two-Price System in the U.S. Copper Industry," ILADES-Georgetown University Working Papers inv159, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
2. Julio Peña Torres & Claudio Agostini & Sebastián Vergara, 2005. "'El Niño' Effects and Biomass Endogeneity in a Harvest Function: The Chilean Jack Mackerel Fishery," ILADES-Georgetown University Working Papers inv160, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
3. Claudio Agostini, 2005. "El Mercado de Transporte Aéreo: Lecciones para Chile de una Revisión de la Literatura," ILADES-Georgetown University Working Papers inv163, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
4. Claudio Agostini & Gastón Palmucci, 2005. "Capitalización Anticipada del Metro de Santiago en el Precio de las Viviendas," ILADES-Georgetown University Working Papers inv170, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
5. Wojciech Kopczuk & Joel Slemrod, 2005. "Denial of Death and Economic Behavior," NBER Working Papers 11485, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
6. Daniel S. Hamermesh & Joel Slemrod, 2005. "The Economics of Workaholism: We Should Not Have Worked on This Paper," IZA Discussion Papers 1680, Institute for the Study of Labor (IZA). [Downloadable!]
7. Daniel S. Hamermesh & Joel Slemrod, 2005. "The Economics of Workaholism: We Should Not Have Worked on This Paper," NBER Working Papers 11566, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

2004

1. Claudio Agostini, 2004. "Tax Interdependence in American States," Econometric Society 2004 Latin American Meetings 155, Econometric Society. [Downloadable!]
2. Claudio A. Agostini, 2004. "Tax Interdependence in American States," Econometric Society 2004 North American Winter Meetings 56, Econometric Society. [Downloadable!]
3. Claudio Agostini, 2004. "The Effect of Sales Tax Rates on Food Exemptions," ILADES-Georgetown University Working Papers inv155, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
4. Keith J. Crocker & Joel Slemrod, 2004. "Corporate Tax Evasion with Agency Costs," NBER Working Papers 10690, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
5. Joel Slemrod, 2004. "The Economics of Corporate Tax Selfishness," NBER Working Papers 10858, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
6. Jon Bakija & Joel Slemrod, 2004. "Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns," NBER Working Papers 10645, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

2003

1. Roger H. Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "Do We Now Collect Any Revenue From Taxing Capital Income?," NBER Working Papers 9477, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
2. Roger Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "A New Summary Measure of the Effective Tax Rate on Investment," NBER Working Papers 9535, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
3. Jon Bakija & William Gale & Joel Slemrod, 2003. "Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time," NBER Working Papers 9661, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

2002

1. Wojciech Kopczuk & Joel Slemrod & Shlomo Yitzhaki, 2002. "Why World Redistribution Fails," NBER Working Papers 9186, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
2. Joel Slemrod, 2002. "Trust in Public Finance," NBER Working Papers 9187, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
3. Joel Slemrod & Peter Katuscak, 2002. "Do Trust and Trustworthiness Pay Off?," NBER Working Papers 9200, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
4. Matthew D. Shapiro & Joel Slemrod, 2002. "Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys," NBER Working Papers 9308, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

2001

1. Wojciech Kopczuk & Joel Slemrod, 2001. "Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity," NBER Working Papers 8158, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
2. Joel Slemrod & Shlomo Yitzhaki, 2001. "Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects," NBER Working Papers 8196, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
3. William G. Gale & Joel B. Slemrod, 2001. "Rethinking the Estate and Gift Tax: Overview," NBER Working Papers 8205, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
4. Matthew D. Shapiro & Joel Slemrod, 2001. "Consumer Response to Tax Rebates," NBER Working Papers 8672, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

2000

1. Joel Slemrod & Shlomo Yitzhaki, 2000. "Tax Avoidance, Evasion, and Administration," NBER Working Papers 7473, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
2. Joel Slemrod & Jon Bakija, 2000. "Does Growing Inequality Reduce Tax Progressivity? Should It?," NBER Working Papers 7576, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
3. Joel Slemrod & Wojciech Kopczuk, 2000. "The Optimal Elasticity of Taxable Income," NBER Working Papers 7922, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
4. Joel Slemrod & Wojciech Kopczuk, 2000. "The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors," NBER Working Papers 7960, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

1998

1. Marsha Blumenthal & Charles Christian & Joel Slemrod, 1998. "The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota," NBER Working Papers 6575, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
2. Roger H. Gordon & Joel Slemrod, 1998. "Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?," NBER Working Papers 6576, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
3. Joel Slemrod, 1998. "A General Model of the Behavioral Response to Taxation," NBER Working Papers 6582, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
4. Joel Slemrod & Timothy Greimel, 1998. "Did Steve Forbes Scare the Municipal Bond Market?," NBER Working Papers 6583, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
5. Joel Slemrod, 1998. "The Economics of Taxing the Rich," NBER Working Papers 6584, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

1995

1. Joel Slemrod, 1995. "High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response," NBER Working Papers 5218, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
2. Matthew D. Shapiro & Joel Slemrod, 1995. "Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding," NBER Working Papers 4344, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
3. Joel Slemrod & Shlomo Yitzhaki, 1995. "The Costs of Taxation and the Marginal Cost of Funds," IMF Working Papers 95/83, International Monetary Fund.

1994

1. Joel Slemrod & Carl Hansen & Roger Procter, 1994. "The Seesaw Principle in International Tax Policy," NBER Working Papers 4867, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
2. Harry Grubert & Joel Slemrod, 1994. "The Effect of Taxes on Investment and Income Shifting to Puerto Rico," NBER Working Papers 4869, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
3. Joel Slemrod, 1994. "Free-Trade Taxation and Protectionist Taxation," NBER Working Papers 4902, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

1992

1. Joel Slemrod, 1992. "Taxation and Inequality: A Time-Exposure Perspective," NBER Working Papers 3999, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
2. Joel Slemrod, 1992. "Do Taxes Matter? Lessons From the 1980s," NBER Working Papers 4008, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
3. Bruce Russett & Joel Slemrod, 1992. "Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence From Individual Survey Data," NBER Working Papers 4031, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

1991

1. Ickes, B.W. & Slemrod, J., 1991. "Tax ImplementationIssues in the Transition from a Planned Economy," Papers 7-91-2, Pennsylvania State - Department of Economics.
2. Joel Slemrod & Shlomo Yitzhaki & Joram Mayshar, 1991. "The Optimal Two-Bracket Linear Income Tax," NBER Working Papers 3847, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
3. David Harris & Randall Morck & Joel Slemrod & Bernard Yeung, 1991. "Income Shifting in U.S. Multinational Corporations," NBER Working Papers 3924, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
4. Joel Slemrod, 1991. "Optimal Taxation and Optimal Tax Systems," NBER Working Papers 3038, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
5. Mark M. Pitt & Joel Slemrod, 1991. "The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns," NBER Working Papers 2526, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
6. Joel Slemrod, 1991. "Tax Effects on Foreign Direct Investment in the United States: Evidencefrom a Cross-Country Comparison," NBER Working Papers 3042, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
7. Harris, D. & Morck, R. & Slemrod, J., 1991. "Income Shifting in U.S. Multinational Corporations," Working Papers 287, Research Seminar in International Economics, University of Michigan.

1990

1. Joel Slemrod, 1990. "The Impact of the Tax Reform Act of 1986 on Foreign Direct Investment to and from the United States," NBER Working Papers 3234, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
2. Joel Slemrod & William Shobe, 1990. "The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers," NBER Working Papers 3237, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
3. Joel Slemrod, 1990. "A North-South Model of Taxation and Capital Flow," NBER Working Papers 3238, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
4. James Levinsohn & Joel Slemrod, 1990. "Taxes, Tariffs, and The Global Corporation," NBER Working Papers 3500, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
5. Shah, Anwar & Slemrod, Joel, 1990. "Tax sensitivity of foreign direct investment : an empirical assessment," Policy Research Working Paper Series 434, The World Bank. [Downloadable!]
6. Levinsohn, J. & Slemrod, J., 1990. "Taxes, Tariffs, and Globale Corporation," Working Papers 265, Research Seminar in International Economics, University of Michigan.
7. Slemrod, J., 1990. "A North-South Model Of Taxation And Capital Flows," Working Papers 257, Research Seminar in International Economics, University of Michigan.
8. Slemrod, J., 1990. "The Impact Of The Tax Reform Act Of 1986 On Foreign Direct Investment To And From The United States," Working Papers 256, Research Seminar in International Economics, University of Michigan.

1989

1. Joel Slemrod, 1989. "Effect of Taxation with International Capital Mobility," NBER Reprints 1188, National Bureau of Economic Research, Inc.
2. Roger H. Gordon & Joel Slemrod, 1989. "Do We Collect Any Revenue From Taxing Capital Income?," NBER Reprints 1214, National Bureau of Economic Research, Inc.
3. Fumio Hayashi & Takatoshi Ito & Joel Slemrod, 1989. "Housing Finance Imperfections and Private Saving: A Comparative Simulation Analysis of the U.S. and Japan," NBER Working Papers 2272, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
4. Slemrod, J., 1989. "Tax Effects Of Foreign Direct Investment In The U.S.: Evidence From A Cross-Country Comparison," Working Papers 254, Research Seminar in International Economics, University of Michigan.

1988

1. Suzanne Scotchmer & Joel Slemrod, 1988. "Randomness in Tax Enforcement," NBER Working Papers 2512, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
2. Joel Slemrod, 1988. "Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions," NBER Working Papers 2733, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
3. Joel Slemrod, 1988. "Fear of Nuclear War and Intercountry Differences in the Rate of Saving," NBER Working Papers 2801, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

1987

1. Shlomo Yitzhaki & Joel Slemrod, 1987. "Welfare Dominance: An Application to Commodity Taxation," NBER Working Papers 2451, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

1986

1. Joel Slemrod, 1986. "The Impact of Tax Reform on Households," NBER Working Papers 1765, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

1985

1. Roger H. Gordon & Joel Slemrod, 1985. "An Empirical Examination of Municipal Financial Policy," NBER Working Papers 1599, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
2. Joel Slemrod, 1985. "The Return to Tax Simplification: An Econometric Analysis," NBER Working Papers 1756, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
3. Joel Slemrod & Shlomo Yitzhaki, 1985. "The Optimal Size of a Tax Collection Agency," NBER Working Papers 1759, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
4. Joel Slemrod & Nikki Sorum, 1985. "The Compliance Cost of the U.S. Individual Income Tax System," NBER Working Papers 1401, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

1984

1. Joel Slemrod, 1984. "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 Papers 1461, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

1983

1. Roger H. Gordon & Joel Slemrod, 1983. "A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures," NBER Working Papers 1080, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
2. Patric H. Hendershott & Joel Slemrod, 1983. "Taxes and the User Cost of Capital for Owner-Occupied Housing," NBER Working Papers 0929, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

1982

1. Joel Slemrod, 1982. "Post-War Capital Accumulation and the Threat of Nuclear War," NBER Working Papers 0887, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
2. Joel Slemrod, 1982. "Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach," NBER Working Papers 0951, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
3. Joel Slemrod & Shlomo Yitzhaki, 1982. "On Choosing a Flat-Rate Income Tax Schedule," NBER Working Papers 1028, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

1981

1. Joel Slemrod, 1981. "A General Equilibrium Model of Taxation with Endogenous Financial Behavior," NBER Working Papers 0799, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
2. Martin Feldstein & Joel Slemrod & Shlomo Yitzhaki, 1981. "The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains," NBER Working Papers 0250, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

1980

1. Martin Feldstein & Joel Slemrod, 1980. "Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax," NBER Working Papers 0241, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

1979

1. Martin Feldstein & Joel Slemrod, 1979. "Inflation and the Excess Taxation of Capital Gains on Corporate Stock," NBER Working Papers 0234, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

1978

1. Joel Slemrod & Martin Feldstein, 1978. "The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence," NBER Working Papers 0257, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

Undated

1. Claudio Agostini & Soraphol Tulayasathien, . "The Impact of State Corporate Taxes on FDI Location," ILADES-Georgetown University Working Papers inv146, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
2. Claudio A. Agostini(Georgetown University/Ilades), . "The Impact of State Corporate Taxes on FDI Location," Working Papers gueconwpa~04-04-10, Georgetown University, Department of Economics. [Downloadable!]
3. Claudio A. Agostini(Georgetown University/Ilades), . "Tax Interdependence in the U.S. States," Working Papers gueconwpa~04-04-11, Georgetown University, Department of Economics. [Downloadable!]
4. Claudio Agostini, . "Tax Interdependence in the U.S. States," ILADES-Georgetown University Working Papers inv151, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]

Journal articles

2008

1. Claudio A. Agostini & Gastón Palmucci, 2008. "Capitalización Heterogénea de un Bien Semipúblico: El Metro de Santiago," Cuadernos de Economía (Latin American Journal of Economics), Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 45(131), pages 105-128. [Downloadable!]

2007

1. Claudio Agostini & Phillip Brown, 2007. "Desigualdad geográfica en Chile," Revista de Analisis Economico – Economic Analysis Review, Ilades-Georgetown University, Economics Department, vol. 22(1), pages 3-33, June. [Downloadable!]
2. Naomi E. Feldman & Joel Slemrod, 2007. "Estimating tax noncompliance with evidence from unaudited tax returns," Economic Journal, Royal Economic Society, vol. 117(518), pages 327-352, 03. [Downloadable!] (restricted)

2006

1. Claudio Agostini, 2006. "Estimating Market Power in the US Copper Industry," Review of Industrial Organization, Springer, vol. 28(1), pages 17-39, 02. [Downloadable!] (restricted)
2. Joel Slemrod, 2006. "Taxation and Big Brother: information, personalisation and privacy in 21st century tax policy," Fiscal Studies, Institute for Fiscal Studies, vol. 27(1), pages 1-15, March.
3. Wojciech Kopczuk & Joel Slemrod, 2006. "Putting Firms into Optimal Tax Theory," American Economic Review, American Economic Association, vol. 96(2), pages 130-134, May.

2005

1. Kopczuk, Wojciech & Slemrod, Joel & Yitzhaki, Shlomo, 2005. "The limitations of decentralized world redistribution: An optimal taxation approach," European Economic Review, Elsevier, vol. 49(4), pages 1051-1079, May. [Downloadable!] (restricted)
2. Crocker, Keith J. & Slemrod, Joel, 2005. "Corporate tax evasion with agency costs," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1593-1610, September. [Downloadable!] (restricted)
3. Wojciech Kopczuk & Joel Slemrod, 2005. "Denial of Death and Economic Behavior," Advances in Theoretical Economics, Berkeley Electronic Press, vol. 5(1), pages 1207-1207. [Downloadable!] (restricted)
4. Joel Slemrod, 2005. ""Options for Tax Reform": A Review of the 2005 Economic Report of the President's Tax Chapter," Journal of Economic Literature, American Economic Association, vol. 43(3), pages 816-822, September. [Downloadable!] (restricted)

2004

1. Slemrod, Joel, 2004. "Are corporate tax rates, or countries, converging?," Journal of Public Economics, Elsevier, vol. 88(6), pages 1169-1186, June. [Downloadable!] (restricted)
2. Gordon, Roger & Kalambokidis, Laura & Slemrod, Joel, 2004. "Do we now collect any revenue from taxing capital income?," Journal of Public Economics, Elsevier, vol. 88(5), pages 981-1009, April. [Downloadable!] (restricted)

2003

1. Matthew D. Shapiro & Joel Slemrod, 2003. "Consumer Response to Tax Rebates," American Economic Review, American Economic Association, vol. 93(1), pages 381-396, March. [Downloadable!] (restricted)
2. Wojciech Kopczuk & Joel Slemrod, 2003. "Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity," The Review of Economics and Statistics, MIT Press, vol. 85(2), pages 256-265, 01. [Downloadable!] (restricted)
3. Krishna, Aradhna & Slemrod, Joel, 2003. "Behavioral Public Finance: Tax Design As Price Presentation," International Tax and Public Finance, Springer, vol. 10(2), pages 189-203, March. [Downloadable!] (restricted)
4. Jon M. Bakija & William G. Gale & Joel B. Slemrod, 2003. "Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time," American Economic Review, American Economic Association, vol. 93(2), pages 366-370, May. [Downloadable!] (restricted)
5. Joel Slemrod, 2003. "Thanatology and Economics: The Behavioral Economics of Death," American Economic Review, American Economic Association, vol. 93(2), pages 371-375, May. [Downloadable!] (restricted)
6. Aradhna Krishna & Joel Slemrod, 2003. "Behavioral Public Finance: Tax Design as Price Presentation," Asia-Pacific Financial Markets, Springer, vol. 10(2), pages 189-203, March. [Downloadable!] (restricted)

2002

1. Slemrod, Joel & Kopczuk, Wojciech, 2002. "The optimal elasticity of taxable income," Journal of Public Economics, Elsevier, vol. 84(1), pages 91-112, April. [Downloadable!] (restricted)

2001

1. William G. Gale & Joel B. Slemrod, 2001. "Policy Watch: Death Watch for the Estate Tax?," Journal of Economic Perspectives, American Economic Association, vol. 15(1), pages 205-218, Winter. [Downloadable!] (restricted)
2. Slemrod, Joel & Blumenthal, Marsha & Christian, Charles, 2001. "Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota," Journal of Public Economics, Elsevier, vol. 79(3), pages 455-483, March. [Downloadable!] (restricted)
3. Joel Slemrod, 2001. "A General Model of the Behavioral Response to Taxation," International Tax and Public Finance, Springer, vol. 8(2), pages 119-128, March. [Downloadable!] (restricted)

1999

1. Slemrod, Joel & Greimel, Timothy, 1999. "Did Steve Forbes scare the US municipal bond market?," Journal of Public Economics, Elsevier, vol. 74(1), pages 81-96, October. [Downloadable!] (restricted)

1998

1. Harry Grubert & Joel Slemrod, 1998. "The Effect Of Taxes On Investment And Income Shifting To Puerto Rico," The Review of Economics and Statistics, MIT Press, vol. 80(3), pages 365-373, August. [Downloadable!] (restricted)
2. Douglas Shackelford & Joel Slemrod, 1998. "The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis," International Tax and Public Finance, Springer, vol. 5(1), pages 41-59, February. [Downloadable!] (restricted)

1997

1. Slemrod, Joel, 1997. "Deconstructing the Income Tax," American Economic Review, American Economic Association, vol. 87(2), pages 151-55, May. [Downloadable!] (restricted)
2. Alan J. Auerbach & Joel Slemrod, 1997. "The Economic Effects of the Tax Reform Act of 1986," Journal of Economic Literature, American Economic Association, vol. 35(2), pages 589-632, June. [Downloadable!] (restricted)
3. Slemrod, Joel, et al, 1997. "April 15 Syndrome," Economic Inquiry, Oxford University Press, vol. 35(4), pages 695-709, October.
4. Slemrod, Joel & Hansen, Carl & Procter, Roger, 1997. "The seesaw principle in international tax policy," Journal of Public Economics, Elsevier, vol. 65(2), pages 163-176, August. [Downloadable!] (restricted)

1995

1. Shapiro, Matthew D & Slemrod, Joel, 1995. "Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding," American Economic Review, American Economic Association, vol. 85(1), pages 274-83, March. [Downloadable!] (restricted)
2. Slemrod, Joel, 1995. "Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986," American Economic Review, American Economic Association, vol. 85(2), pages 175-80, May. [Downloadable!] (restricted)

1994

1. Slemrod, Joel & Yitzhaki, Shlomo & Mayshar, Joram & Lundholm, Michael, 1994. "The optimal two-bracket linear income tax," Journal of Public Economics, Elsevier, vol. 53(2), pages 269-290, February. [Downloadable!] (restricted)
2. Slemrod, Joel, 1994. "Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled," Journal of Public Economics, Elsevier, vol. 55(1), pages 41-51, September. [Downloadable!] (restricted)

1993

1. Russett, Bruce & Slemrod, Joel, 1993. "Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data," American Economic Review, American Economic Association, vol. 83(4), pages 1022-33, September. [Downloadable!] (restricted)
2. Levinsohn, James & Slemrod, Joel, 1993. "Taxes, tariffs, and the global corporation," Journal of Public Economics, Elsevier, vol. 51(1), pages 97-116, May. [Downloadable!] (restricted)

1992

1. Slemrod, Joel, 1992. "Do Taxes Matter? Lessons from the 1980's," American Economic Review, American Economic Association, vol. 82(2), pages 250-56, May. [Downloadable!] (restricted)
2. Slemrod, Joel, 1992. "Did the Tax Reform Act of 1986 Simplify Tax Matters?," Journal of Economic Perspectives, American Economic Association, vol. 6(1), pages 45-57, Winter. [Downloadable!] (restricted)

1991

1. Yitzhaki, Shlomo & Slemrod, Joel, 1991. "Welfare Dominance: An Application to Commodity Taxation," American Economic Review, American Economic Association, vol. 81(3), pages 480-96, June. [Downloadable!] (restricted)
2. Shah, Anwar & Slemrod, Joel, 1991. "Do Taxes Matter for Foreign Direct Investment?," World Bank Economic Review, Oxford University Press, vol. 5(3), pages 473-91, September.

1990

1. Slemrod, Joel, 1990. "Optimal Taxation and Optimal Tax Systems," Journal of Economic Perspectives, American Economic Association, vol. 4(1), pages 157-78, Winter. [Downloadable!] (restricted)
2. Slemrod, Joel, 1990. "Fear of Nuclear War and Intercountry Differences in the Rate of Saving," Economic Inquiry, Oxford University Press, vol. 28(4), pages 647-57, October.

1989

1. Pitt, Mark M & Slemrod, Joel, 1989. "The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns," American Economic Review, American Economic Association, vol. 79(5), pages 1224-32, December. [Downloadable!] (restricted)
2. Slemrod, Joel, 1989. "Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions," The Review of Economics and Statistics, MIT Press, vol. 71(3), pages 517-22, August. [Downloadable!] (restricted)
3. Scotchmer, Suzanne & Slemrod, Joel, 1989. "Randomness in tax enforcement," Journal of Public Economics, Elsevier, vol. 38(1), pages 17-32, February. [Downloadable!] (restricted)

1988

1. Hayashi, Fumio & Ito, Takatoshi & Slemrod, Joel, 1988. "Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan," Journal of the Japanese and International Economies, Elsevier, vol. 2(3), pages 215-238, September. [Downloadable!] (restricted)

1987

1. Slemrod, Joel & Yitzhaki, Shlomo, 1987. " The Optimal Size of a Tax Collection Agency," Scandinavian Journal of Economics, Blackwell Publishing, vol. 89(2), pages 183-92.

1985

1. Joel B. Slemrod, 1985. "The effect of tax simplification on individuals," Conference Series ; [Proceedings], Federal Reserve Bank of Boston, pages 64-102. [Downloadable!]
2. Slemrod, Joel B, 1985. "An Empirical Test for Tax Evasion," The Review of Economics and Statistics, MIT Press, vol. 67(2), pages 232-38, May. [Downloadable!] (restricted)

1984

1. Feldstein, Martin & Slemrod, Joel & Yitzhaki, Shlomo, 1984. "The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply," The Quarterly Journal of Economics, MIT Press, vol. 99(1), pages 111-20, February. [Downloadable!] (restricted)

1983

1. Gordon, Roger H & Slemrod, Joel, 1983. " A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures," Journal of Finance, American Finance Association, vol. 38(2), pages 585-94, May. [Downloadable!] (restricted)

1980

1. Feldstein, Martin & Slemrod, Joel & Yitzhaki, Shlomo, 1980. "The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains," The Quarterly Journal of Economics, MIT Press, vol. 94(4), pages 777-91, June. [Downloadable!] (restricted)
2. Feldstein, Martin S & Slemrod, Joel, 1980. "Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 88(5), pages 854-66, October. [Downloadable!] (restricted)

Chapters

2002

1. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier. [Downloadable!] (restricted)

This page was last updated on 2008-7-1.