J. Slemrod

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Behavioral Public Finance

Edward J. McCaffery, Edward J. Mccaffery, J. Slemrod, 2006 .

Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota

Joel Slemrod, J. Slemrod, Marsha Blumenthal, 2001 .

Tax Compliance and Enforcement

J. Slemrod, 2018 .

Cheating ourselves: The economics of tax evasion

J. Slemrod, 2007 .

The Role of Taxes in Location and Sourcing Decisions

R. Hubbard, J. Slemrod, G. Wilson, 1993 .

Investment Incentives, Financial Constraints, and Innovation

Wei Xiong, H. Fang, Jagadeesh Sivadasan, 2020 .

Optimal Taxation and Optimal Tax Systems

J. Slemrod, Joel B. Slemrod, 1989 .

THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM

J. Slemrod, Nikki Sorum, 1984, National tax journal.

A General Model of the Behavioral Response to Taxation

J. Slemrod, 1998 .

A General Model of the Behavioral Response to Taxation

J. Slemrod, 1998 .

METHODOLOGICAL ISSUES IN MEASURING AND INTERPRETING TAXABLE INCOME ELASTICITIES

J. Slemrod, 1998, National Tax Journal.

VATT Working Papers 123

J. Slemrod, J. Harju, Tuomas Kosonen, 2019 .

Understanding multidimensional tax systems

J. Slemrod, Leslie A. Robinson, 2010 .

Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes

J. Slemrod, E. Muehlegger, W. Kopczuk, 2016 .

The Economic Effects of the Tax Reform Act of 1986

A. Auerbach, J. Slemrod, 1997 .

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

Ugo Troiano, J. Slemrod, J. Guyton, 2018 .

The Economics of Corporate Tax Selfishness

J. Slemrod, 2004 .

Down-Payment Constraints: Tax Policy Effects in a Growing Economy With Rental and Owner-Occupied Housing

J. Slemrod, 1982 .

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

Takatoshi Ito, J. Slemrod, F. Hayashi, 1987 .

Housing finance imperfections, taxation, and private saving: A comparative simulation analysis of the United States and Japan☆

Takatoshi Ito, J. Slemrod, F. Hayashi, 1988 .

COMPETITION AND SUBNATIONAL GOVERNMENTS: TAX COMPETITION, COMPETITION IN URBAN AREAS, AND EDUCATION COMPETITION

W. Fox, J. Slemrod, David R Agrawal, 2015, National Tax Journal.

COMPETITION AND SUBNATIONAL GOVERNMENTS: TAX COMPETITION, COMPETITION IN URBAN AREAS, AND EDUCATION COMPETITION

W. Fox, J. Slemrod, David R Agrawal, 2014, National Tax Journal.

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

Harry Grubert, J. Slemrod, 1994, Review of Economics and Statistics.

Taxes and Business Strategy.

Myron S. Scholes, Mark A. Wolfson, J. Slemrod, 1992 .

Tax progressivity and income inequality: On the high-income Laffer curve

J. Slemrod, 1994 .

Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986

J. Slemrod, 1995 .

The Return To Tax Simplification: an Econometric Analysis

Joel Slemrod, J. Slemrod, 1985 .

Optimal Tax Administration

M. Keen, J. Slemrod, 2016, SSRN Electronic Journal.

THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM: A SECOND LOOK AFTER TAX REFORM

J. Slemrod, Marsha Blumenthal, 1992, National Tax Journal.

THE IMPACT OF TAX

C. Hulten, Harvey Galper, J. Slemrod, 1985 .

The Impact of Tax Reform on Households

J. Slemrod, 1985 .

THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM

J. Slemrod, Nikki Sorum, 1984, National Tax Journal.

The Return to Tax Simplification: An Econometric Analysis

J. Slemrod, 1985 .

Household Saving

J. Slemrod, Bruce C. Fallick, 1990 .

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

Jagadeesh Sivadasan, J. Slemrod, 2006 .

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

J. Slemrod, 1988 .

Issues in Colombian Tax Administration

J. Slemrod, Jaime Caro, 2002 .

Independent Contractors in the U.S.: New Trends from 15 years of Administrative Tax Data

Jim Hines, J. Slemrod, I. Lurie, 2019 .

Taxes, Tariffs, and the Global Corporation

J. Levinsohn, J. Slemrod, James A. Levinsohn, 1990 .

Free trade taxation and protectionist taxation

J. Slemrod, 1994 .

The Impact of U.S. Tax Reform on Canadian Stock Prices

J. Slemrod, 1992 .

Distinguishing the role of authority “in” and authority “to”☆

Dan Silverman, J. Slemrod, N. Uler, 2014 .

and Family Firms

J. Slemrod, W. Kopczuk, 2011 .

Taxation and Family Firms 1

J. Slemrod, W. Kopczuk, 2011 .

Stock Transactions Volume and the 1978 Capital Gains Tax Reduction

J. Slemrod, 1982 .

Saving and the Fear of Nuclear War

J. Slemrod, 1986 .

Post-War Capital Accumulation and the Threat of Nuclear War

J. Slemrod, 1982 .

Taxing Our Wealth

J. Slemrod, Florian Scheuer, 2020, Journal of Economic Perspectives.

reported here is part of the NBER's research program in Taxation. Any opinions expressed

Cambridge Ma, J. Slemrod, 1982 .

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

M. Feldstein, J. Slemrod, 1980, Journal of Political Economy.

Putting Firms into Optimal Tax Theory

J. Slemrod, W. Kopczuk, 2006 .

Tax Effects Of Foreign Direct Investment In The U.S.: Evidence From A Cross-Country Comparison

J. Slemrod, 1989 .

My Beautiful Tax Reform

J. Slemrod, 2005 .

Public disclosure of tax information: Compliance tool or social network?

Daniel H. Reck, J. Slemrod, T. Vattø, 2022, Journal of Public Economics.

Do taxes matter? : the impact of the Tax Reform Act of 1986

J. Slemrod, Sandra L. Snow, 1992 .

Tax Knowledge and Tax Manipulation: A Unifying Model

J. Slemrod, A. Craig, 2022, SSRN Electronic Journal.

TAXATION AND THE FINANCIAL SECTOR

J. Slemrod, Douglas A. Shackelford, Daniel N. Shaviro, 2010, National Tax Journal.

The VAT at 100: A Retrospective Survey and Agenda for Future Research

J. Slemrod, T. Velayudhan, Tejaswi Velayudhan, 2022, Public Finance Review.

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

J. Slemrod, T. Velayudhan, Tejaswi Velayudhan, 2020 .

ON CHOOSING A FLAT-RATE INCOME TAX SYSTEM

S. Yitzhaki, J. Slemrod, 1983, National Tax Journal.

On Choosing a Flat-Rate Income Tax Schedule

S. Yitzhaki, J. Slemrod, 1982 .

Why people pay taxes : tax compliance and enforcement

J. Slemrod, 1992 .

How do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues

J. Slemrod, Laura Kawano, 2016 .

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

J. Slemrod, Laura Kawano, 2012 .

Understanding multidimensional tax systems

J. Slemrod, Leslie A. Robinson, 2010 .

The Seesaw Principle in International Tax Policy

J. Slemrod, R. Procter, Carl Hansen, 1994 .

Does Evasion Invalidate the Welfare Sufficiency of the ETI?

J. Slemrod, Christian Gillitzer, 2016 .

Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts

Daniel H. Reck, Niels Johannesen, J. Slemrod, 2020 .

DRAFT 2 1 Introduction Notches

J. Sallee, J. Slemrod, 2010 .

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

J. Slemrod, P. Hendershott, 1982 .

United States: Evidence from a Cross-Country Comparison

J. Slemrod, A. Razin, Joel Siemrod, 2007 .

Income Shifting in U.S. Multinational Corporations

David G. Harris, R. Morck, B. Yeung, 1991 .

A New Summary Measure of the Effective Tax Rate on Investment

J. Slemrod, R. Gordon, Laura Kalambokidis, 2003 .

Understanding multidimensional tax systems

J. Slemrod, Leslie A. Robinson, 2011, International Tax and Public Finance.

Studies in International Taxation

R. Hubbard, J. Slemrod, A. Giovannini, 1993 .

A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures

J. Slemrod, R. Gordon, 1983 .

Administration and compliance

J. Slemrod, Jonathan E. Shaw, J. Whiting, 2010 .

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

W. Gale, J. Slemrod, 2000 .

Tax implementation issues in the United Kingdom

J. Slemrod, Jonathan E. Shaw, J. Whiting, 2006 .

The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis

J. Slemrod, Douglas A. Shackelford, 1998 .

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

Joel Slemrod, J. Slemrod, Marsha Blumenthal, 2001, National Tax Journal.

A Characteristics Approach to Optimal Taxation: Line Drawing and Tax‐Driven Product Innovation

J. Slemrod, H. Kleven, Christian Gillitzer, 2017 .

Insights from a Tax-Systems Perspective

J. Slemrod, Christian Gillitzer, 2013 .

1 Introduction and Motivation 1 . 1 What is a Tax System

S. Ross, J. Slemrod, 2013 .

Buenas notches: Lines and notches in tax system design

Joel Slemrod, J. Slemrod, 2010 .

A characteristics approach to optimal taxation and tax-driven product innovation

J. Slemrod, H. Kleven, 2009 .

Tax Administration and Tax Systems

J. Slemrod, 2015 .

Are corporate tax rates, or countries, converging?

J. Slemrod, 2004 .

Taxpayer Search for Information: Implications for Rational Attention

Jeffrey L. Hoopes, Daniel H. Reck, J. Slemrod, 2013 .

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

Austan Goolsbee, Michael F. Lovenheim, J. Slemrod, 2009 .

The fatal toll of driving to drink: the effect of minimum legal drinking age evasion on traffic fatalities.

Joel Slemrod, J. Slemrod, Michael F. Lovenheim, 2010, Journal of health economics.

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

Emmanuel Saez, J. Slemrod, Seth H. Giertz, 2009 .

Behavioral Response

M. Feldstein, J. Slemrod, 1996 .

Group Equity and Implicit Discrimination in Tax Systems

J. Slemrod, 2022, National Tax Journal.

The Income Tax Compliance Cost of Big Business

Joel Slemrod, J. Slemrod, Marsha Blumenthal, 1996 .

THE CONSEQUENCES OF TAXATION

J. Slemrod, 2006, Social Philosophy and Policy.

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

Michelle Hanlon, J. Slemrod, 2009 .

Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance

J. Slemrod, 2008, National Tax Journal.

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

M. Shapiro, J. Slemrod, Claudia R. Sahm, 2010, American economic journal. Economic policy.

Do Taxes Matter? Lessons from the 1980s

J. Slemrod, 1992 .

The Economics of Earnings Manipulation and Managerial Compensation

K. Crocker, J. Slemrod, 2006 .

Tax Reform Made Me Do It!

Jeffrey L. Hoopes, Michelle Hanlon, J. Slemrod, 2018, Tax Policy and the Economy.

CORPORATE TAX AVOIDANCE AND THE EFFECTIVENESS OF INVESTMENT TAX INCENTIVES

Michelle Hanlon, J. Slemrod, E. Dauchy, 2006 .

Do Taxes Matter for Foreign Direct Investment

J. Slemrod, Anwar Shah, 1991 .

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

M. Shapiro, J. Slemrod, 1993 .

How do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues

J. Slemrod, Laura Kawano, 2015, International Tax and Public Finance.

Tax Compliance and Enforcement

J. Slemrod, 2018, Journal of Economic Literature.

Deconstructing the Income Tax

J. Slemrod, 1997 .

A General Equilibrium Model of Taxation with Endogenous Financial Behavior

J. Slemrod, 1981 .

ON EFFECTIVE TAX RATES AND STEADY-STATE TAX REVENUES

J. Slemrod, 1987, National Tax Journal.

Optimal Observability in a Linear Income Tax

C. Traxler, J. Slemrod, 2010 .

The Optimal Elasticity of Taxable Income

J. Slemrod, W. Kopczuk, 2000 .

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

J. Slemrod, R. Gordon, 1998 .

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

J. Slemrod, Joel B. Slemrod, 1995 .

Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled

J. Slemrod, 1994 .

Taxing ourselves : a citizen's guide to the debate over taxes

J. Slemrod, J. Bakija, 2004 .

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

M. Shapiro, J. Slemrod, Claudia R. Sahm, 2009, Tax Policy and the Economy.

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

M. Shapiro, J. Slemrod, Claudia R. Sahm, 2015 .

Did the 2008 Tax Rebates Stimulate Spending?

M. Shapiro, J. Slemrod, 2009, The American economic review.

Taxing Corporate Income in the 21st Century

A. Auerbach, J. Slemrod, J. Hines, 2012 .

Is This Tax Reform, or Just Confusion?

J. Slemrod, 2018, Journal of Economic Perspectives.

Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy

J. Slemrod, C. Weber, 2012 .

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

J. Slemrod, John D. Wilson, Dhammika Dharmapala, 2008 .

Analyzing the standard deduction as a presumptive tax

S. Yitzhaki, J. Slemrod, 1994 .

Tax Competition with Parasitic Tax Havens

J. Slemrod, John D. Wilson, 2006 .

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

J. Slemrod, 2009, SSRN Electronic Journal.

Behavioral Public Finance: Tax Design as Price Presentation

J. Slemrod, Aradhna Krishna, 2003 .

EXPERT AND PUBLIC ATTITUDES TOWARDS TAX POLICY: 2013, 1994, AND 1934

J. Slemrod, Eleanor Wilking, Diane Lim, 2013, National Tax Journal.

The Optimal Size of a Tax Collection Agency

S. Yitzhaki, J. Slemrod, 1985 .

What Do Cross-Country Studies Teach about Government Involvement, Prosperity, and Economic Growth?

J. Slemrod, 1995 .

An Empirical Examination of Corporate Tax Noncompliance

Lillian F. Mills, Michelle Hanlon, J. Slemrod, 2005 .

Tax Compliance and Enforcement: New Research and Its Policy Implications

J. Slemrod, 2016 .

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

J. Slemrod, 1989 .

THE EFFECT OF CAPITAL GAINS TAXATION ON YEAR-END STOCK MARKET BEHAVIOR

J. Slemrod, 1982, National Tax Journal.

An Empirical Test for Tax Evasion

Joel Slemrod, J. Slemrod, 1985 .

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

J. Slemrod, Marsha Blumenthal, C. Christian, 1998 .

Taxing Ourselves: A Citizen's Guide to the Great Debate over Tax Reform

J. Slemrod, J. Bakija, 1996 .

Do We Collect Any Revenue from Taxing Capital Income?

J. Slemrod, R. Gordon, 1988, Tax Policy and the Economy.

Do We Now Collect Any Revenue from Taxing Capital Income

J. Slemrod, R. Gordon, Laura Kalambokidis, 1988 .

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

Jeffrey L. Hoopes, Brett Collins, Michael Sebastiani, 2015 .

Toward an Agenda for Behavioral Public Finance

Edward J. Mccaffery, J. Slemrod, 2004 .

Taxation and the Superrich

J. Slemrod, Florian Scheuer, 2019, Annual Review of Economics.

THE DISTRIBUTION OF INCOME TAX NONCOMPLIANCE

J. Slemrod, A. Johns, 2010, National Tax Journal.

Do firms remit at least 85% of Tax everywhere? New evidence from India

J. Slemrod, Tejaswi Velayudhan, 2018 .

Effect of Taxation with International Capital Mobility

J. Slemrod, 1989 .

Taxation in the Global Economy

J. Slemrod, 1990 .

The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications

J. Slemrod, Marsha Blumenthal, 1995 .

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

J. Slemrod, V. Venkatesh, 2002 .

Do We Now Collect Any Revenue from Taxing Capital Income?

J. Slemrod, R. Gordon, Laura Kalambokidis, 2003 .

Professional Opinions About Tax Policy: 1994 and 1934

J. Slemrod, 1995 .

Distributional Implications of Joint Tax Evasion

J. Slemrod, O. Nygård, Thor O. Thoresen, 2016, The Economic Journal.

Public Tax-Return Disclosure

Jeffrey L. Hoopes, J. Slemrod, Leslie A. Robinson, 2017, Journal of Accounting and Economics.

THE EFFECT OF PUBLIC DISCLOSURE ON REPORTED TAXABLE INCOME: EVIDENCE FROM INDIVIDUALS AND CORPORATIONS IN JAPAN

Jeffrey L. Hoopes, J. Slemrod, M. Hasegawa, 2012, National Tax Journal.

The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems

Joel Slemrod, J. Slemrod, 2005 .

What taxpayers, governments and tax economists do – and what they should do

J. Slemrod, 2023, Fiscal Studies.

LOCATION, (REAL) LOCATION, (TAX) LOCATION: AN ESSAY ON MOBILITY'S PLACE IN OPTIMAL TAXATION

J. Slemrod, 2010, National Tax Journal.

Gifts to government

J. Slemrod, Yulia Kuchumova, 2022, International Tax and Public Finance.

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

Daniel H. Reck, Niels Johannesen, J. Slemrod, 2018 .

What Corporations Say They Do, and What They Really Do: Implications for Tax Policy and Tax Research

J. Slemrod, 2005 .

Estimating Tax Noncompliance With Evidence from Unaudited Tax Returns

J. Slemrod, Naomi E. Feldman, 2007 .

Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives

J. Slemrod, Douglas A. Shackelford, David Lenter, 2003, National Tax Journal.

Financial reporting, tax, and real decisions: toward a unifying framework

J. Sallee, J. Slemrod, Douglas A. Shackelford, 2011 .

The Costs of Taxation and the Marginal Cost of Funds

S. Yitzhaki, J. Slemrod, 1995 .

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

J. Slemrod, 2006 .

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

J. Slemrod, J. Bakija, 2004 .

Taxes on the Internet: Deterrence Effects of Public Disclosure

J. Slemrod, E. E. Bø, Thor O. Thoresen, 2013, SSRN Electronic Journal.

The Role of Misconceptions in Support for Regressive Tax Reform

J. Slemrod, 2006, National Tax Journal.

Does Atlas Shrug? The Economic Consequences of Taxing the Rich

J. Slemrod, 2000 .

Tax Progressivity and Income Inequality

J. Slemrod, 1994 .

IFS Administration & Compliance

J. Slemrod, Jonathan E. Shaw, J. Whiting, 2008 .

Did the Tax Reform Act of 1986 Simplify Tax Matters

Joel Slemrod, J. Slemrod, 1992 .

The New Fiscal Sociology: War and Taxation: When Does Patriotism Overcome the Free-Rider Impulse?

J. Slemrod, Naomi E. Feldman, 2009 .

Complexity in the Australian Tax and Transfer System

J. Slemrod, 2010 .

Tax Impacts on Wealth Accumulation and Transfers of the Rich

J. Slemrod, W. Kopczuk, 2022 .

The Taxation of Multinational Corporations

J. Slemrod, 2011 .

THE (COMPLIANCE) COST OF TAXING BUSINESS

J. Slemrod, 2006 .

Using the 'Smart Return' to Reduce Tax Evasion

C. Nass, J. Slemrod, Joseph Bankman, 2015 .

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

Hui Shan, J. Slemrod, C. Weber, 2016 .

Why Is Elvis on Burkina Faso Postage Stamps? Cross‐Country Evidence on the Commercialization of State Sovereignty

J. Slemrod, 2008 .

Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms

J. Slemrod, J. Guyton, William C. Boning, 2020 .

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

Michelle Hanlon, J. Slemrod, 2007 .

Denial of Death and Economic Behavior

Joel Slemrod, J. Slemrod, W. Kopczuk, 2005 .

The Economics of Taxing the Rich

J. Slemrod, 1998 .

Welfare Dominance: an Application to Commodity Taxation

S. Yitzhaki, J. Slemrod, 1987 .

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

W. Gale, J. Slemrod, J. Bakija, 2003 .

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

S. Yitzhaki, J. Slemrod, 2001, National Tax Journal.

Trends in federal tax progressivity, 1980–93

J. Slemrod, E. Toder, Richard A. Kasten, 1994 .

Does Growing Inequality Reduce Tax Progressivity? Should it?

J. Slemrod, J. Bakija, 2000 .

Did Steve Forbes Scare the Municipal Bond Market?

J. Slemrod, Joel B. Slemrod, Timothy Greimel, 1998 .

VATT Working Papers 132

Patrick M. Kline, R. Blundell, Emmanuel Saez, 2020 .

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

J. Slemrod, Emily Lin, Alexander Yuskavage, 2023, SSRN Electronic Journal.

Taxation and the SuperrichWe thank Alan Auerbach, Tim Besley, Casey Rothschild and Uwe Thümmel for helpul comments, and Emily Horton, Paul Kindsgrab and Simona Sartor for excellent research assistance

J. Slemrod, Florian Scheuer, 2019 .

The Costs of Taxation and the Marginal Efficiency Cost of Funds

S. Yitzhaki, J. Slemrod, 1996 .

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

J. Slemrod, W. Kopczuk, 2001, Review of Economics and Statistics.

ABSTRACT Motivating Altruism: A Field Study *

Christopher S. Carpenter, Justin R. Sydnor, James B. Rebitzer, 2008 .

Car Notches: Strategic Automaker Responses to Fuel Economy Policy

J. Sallee, J. Slemrod, James Sallee, 2010 .

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

J. Sallee, J. Slemrod, Douglas A. Shackelford, 2007 .

INFLATION AND THE EXCESS TAXATION OF CAPITAL GAINS ON CORPORATE STOCK

M. Feldstein, J. Slemrod, 1978, National Tax Journal.

Randomness in Tax Enforcement

J. Slemrod, Suzanne Scotchmer, 1988 .

CAVEATS TO THE RESEARCH USE OF TAX-RETURN ADMINISTRATIVE DATA

J. Slemrod, 2016, National Tax Journal.

ON VOLUNTARY COMPLIANCE, VOLUNTARY TAXES, AND SOCIAL CAPITAL

J. Slemrod, 1998, National Tax Journal.

The Crisis in Tax Administration

H. Aaron, J. Slemrod, 2004 .

Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes

J. Slemrod, J. Bakija, 2004 .

External Validity in Empirical Public Finance ∗

J. Slemrod, Meng Hsuan Hsieh, Gerardo Sanz-Maldonado, 2023 .

Missing Miles: Evasion Responses to Car Taxes

J. Slemrod, J. Harju, Tuomas Kosonen, 2019, Journal of Public Economics.

Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property

J. Slemrod, M. Stimmelmayr, Rishi R. Sharma, 2023, SSRN Electronic Journal.

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

Jeffrey L. Hoopes, Daniel H. Reck, S. Nagel, 2016 .

Taxing the rich (more)

J. Slemrod, Irem Güçeri, 2023, Oxford Review of Economic Policy.

The Optimal Two-Bracket Linear Income Tax

S. Yitzhaki, J. Slemrod, Joram Mayshar, 1991 .

Tax Reform and Tax Experts

J. Slemrod, 2018 .

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

J. Slemrod, M. Waseem, Obeid Ur Rehman, 2019, SSRN Electronic Journal.

The Economics of Earnings Manipulation and Managerial Compensation

K. Crocker, J. Slemrod, Keith J. Crocker, 2006 .

Sexing Up Tax Administration 1

J. Slemrod, 2015 .

Passing the burden: corporate tax incidence in open economies

Dan Silverman, J. Slemrod, Clemens Sialm, 2007 .

Who Sells During A Crash? Evidence from Tax-Return Data on Daily Sales of Stock

Jeffrey L. Hoopes, Daniel H. Reck, S. Nagel, 2021, The Economic Journal.

Incentive effects of the IRS’ passport certification and revocation process

J. Slemrod, Alex Turk, Paul R. Organ, 2022, Journal of Public Economics.

University of Innsbruck Working Papers in Economics and Statistics Testing Enforcement Strategies in the Field : Legal Threat , Moral Appeal and Social Information

Rupert Sausgruber, G. Fellner, C. Traxler, 2009 .

Lessons for Tax Policy in the Great Recession

J. Slemrod, 2009, National tax journal.

credit, including © notice, is given to the source. The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review

Emmanuel Saez, Raj Chetty, J. Slemrod, 2009 .

Finance and Economics Discussion Series Divisions of Research & Statistics and Monetary Aairs Federal Reserve Board, Washington, D.C. Household Response to the 2008 Tax Rebates: Survey Evidence and Aggregate Implications

J. Slemrod, Claudia R. Sahm, Matthew D. Shapiro, 2009 .

NBER WORKING PAPER SERIES THE ELASTICITY OF TAXABLE INCOME WITH RESPECT TO MARGINAL TAX RATES: A CRITICAL REVIEW

J. Slemrod, Seth H. Giertz, Emmanuel Saez, 2011 .

Taxation and Inequality: A Time-Exposure Perspective

J. Slemrod, 1992, Tax Policy and the Economy.

Motivating Altruism: a Field Study *

Justin R. Sydnor, Ezra W. Zuckerman, E. Oster, 2022 .

Finance and Economics Discussion Series Divisions of Research & Statistics and Monetary Aairs Federal Reserve Board, Washington, D.C. Balance-Sheet Households and Fiscal Stimulus: Lessons from the Payroll Tax Cut and Its Expiration

J. Slemrod, Claudia R. Sahm, Matthew D. Shapiro, 2015 .

Article 10-Slemrod.indd

J. Slemrod, Douglas A. Shackelford, Daniel N. Shaviro, 2010 .

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

J. Slemrod, Seth H. Giertz, Emmanuel Saez, 2009 .

Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy

J. Slemrod, C. Weber, 2011, International Tax and Public Finance.

Public Sector Economics Missing Miles: Avoidance and Evasion Responses to Car Taxes

J. Slemrod, J. Harju, 2017 .

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

J. Slemrod, Obeid Ur Rehman, M. Waseem, 2020, Review of Economics and Statistics.

Reviews of the 2005 Economic Report of the President

Gordon H. Hanson, Joseph Farrell, R. Hall, 2005 .

Federal Reserve Bank of San Francisco Working Paper Series Fiscal Spending Jobs Multipliers: Evidence from the 2009 American Recovery and Reinvestment Act Evidence from the 2009 American Recovery and Reinvestment Act Evidence from the 2009 American Recovery and Reinvestment Act

J. Slemrod, Amir Sufi, Atif R. Mian, 2022 .

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

Austan Goolsbee, Michael F. Lovenheim, J. Slemrod, 2009 .

Tax ImplementationIssues in the Transition from a Planned Economy

J. Slemrod, B. Ickes, 1991 .

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

D. Hamermesh, J. Slemrod, 2005, SSRN Electronic Journal.

Three Decades of Tax Analysis, 1992–2022

J. Slemrod, 2023, National Tax Journal.

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

J. Slemrod, 1988 .

ESTIMATING T AX N ONCOMPLIANCE WITH EVIDENCE FROM U NAUDITED T AX R ETURNS

J. Slemrod, Naomi E. Feldman, 2007 .

Life and Death Questions About the Estate and Gift Tax

W. Gale, J. Slemrod, 2000, National Tax Journal.

Death Watch for the Estate Tax?

W. Gale, J. Slemrod, 2001 .

Policy Watch: Death Watch for the Estate Tax?

W. Gale, J. Slemrod, 2001 .

The limitations of decentralized world redistribution: An optimal taxation approach

S. Yitzhaki, J. Slemrod, W. Kopczuk, 2005, European Economic Review.

DO WE KNOW HOW PROGRESSIVE THE INCOME TAX SYSTEM SHOULD BE?

J. Slemrod, 1983, National Tax Journal.

A TIME-EXPOSURE PERSPECTIVE

J. Poterba, J. Slemrod, 1992 .

BEQUEST AND TAX PLANNING: EVIDENCE FROM ESTATE

Emmanuel Saez, J. Slemrod, W. Kopczuk, 2022 .

Sexing Up Tax Administration

J. Slemrod, 2015 .

The Fortunate 400

J. Slemrod, 2003 .

Optimal Tax Systems with Endogenous Behavioral Biases

J. Slemrod, Dylan T. Moore, 2021, Journal of Public Economics.

Optimal Tax Systems with Behavioral Agents

J. Slemrod, Dylan T. Moore, 2019, SSRN Electronic Journal.

JEL Classification : H 2 Keywords : Wealth Taxation , Capital taxation , inequality

J. Slemrod, Florian Scheuer, 2020 .

Are capital gains the Achilles’ heel of taxing the rich?

Xinyu Chen, J. Slemrod, 2023, Oxford Review of Economic Policy.

Rethinking the Estate and Gift Tax: Overview

W. Gale, J. Slemrod, 2001 .

A Reconsideration of the Evidence

R. Hubbard, K. Hassett, J. Slemrod, 1993 .

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

M. Pitt, J. Slemrod, Joel B. Slemrod, 1988 .

AN ECONOMIC PERSPECTIVE ON TAX EVASION

J. Skinner, J. Slemrod, 1985, National Tax Journal.

How) Should Trade Agreements Deal with Income Tax Issues

J. Slemrod, R. Avi-Yonah, 2001 .

Involvement, Prosperity, and Economic Growth?

J. Slemrod, 1995 .

Thanatology and Economics: The Behavioral Economics of Death

J. Slemrod, 2003 .

(Bad) Luck or (Lack of) Effort?: Comparing Social Sharing Norms (Bad) Luck or (Lack of) Effort?: Comparing Social Sharing Norms Between US and Europe Between US and Europe

Yusufcan Masatlioglu, Pedro Rey-Biel, J. Slemrod, 2022 .