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Tax avoidance, evasion, and administration

[PDF] from berkeley.edu
J Slemrod… - Handbook of public economics, 2002 - Elsevier
This paper first presents theoretical models that integrate avoidance and evasion into the overall
decision problem faced by individuals. Early models of this area focused on tax evasion, modeled
as a gamble against the enforcement capability of the state. More recently, the literature ...
Cited by 470 - Related articles - Library Search - BL Direct - All 13 versions

Optimal taxation and optimal tax systems

[PDF] from 202.112.126.97
J Slemrod - 1991 - nber.org
The theory of optimal taxation has, for the pas two decades, been the reigning normative
approach of taxation. This paper argues that, in its current state, optimal tax theory is
incomplete as a guide to action concerning many critical issues in tax policy. It is ...
Cited by 369 - Related articles - Library Search - All 23 versions

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

[PDF] from minneapolisfed.org
J Slemrod… - 2004 - books.google.com
" Citizens should read Taxing Ourselves before casting their votes in local, state, and
national elections. Politicians should read Taxing Ourselves before taxing us."—Richard C.
Schiming, Business Library Review To follow the debate over tax reform, the interested ...
Cited by 252 - Related articles - Get it from MIT Libraries - Library Search - BL Direct - All 14 versions

The economic effects of the Tax Reform Act of 1986

Full text - MIT Libraries
AJ Auerbach, J Slemrod - Journal of Economic Literature, 1997 - JSTOR
THE TAX REFORM ACT of 1986 (TRA86) constituted the most sweeping change in the US
federal income tax since it became a tax that applied to most citizens during World War II. Its
impact was felt not only at home, but in other countries as well, through economic ...
Cited by 228 - Related articles - Library Search - BL Direct - All 8 versions

What do cross-country studies teach about government involvement, prosperity, and economic growth?

[PDF] from ntu.edu.tw
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J Slemrod, WG Gale… - Brookings Papers on Economic Activity, 1995 - JSTOR
OVER THE LAST three decades, in all industrialized countries, there has been an enormous
expansion of government involvement in the economy, as measured by the share of national
income going to taxes or government expenditures. Figure 1 shows that, averaged over ...
Cited by 217 - Related articles - BL Direct - All 12 versions

Cheating ourselves: The economics of tax evasion

[PDF] from lse.ac.uk
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J Slemrod - The journal of economic perspectives, 2007 - JSTOR
N o government can announce a tax system and then rely on taxpayers' sense of duty to
remit what is owed. Some dutiful people will undoubtedly pay what they owe, but many
others will not. Over time the ranks of the dutiful will shrink, as they see how they are being ...
Cited by 204 - Related articles - BL Direct - All 13 versions

Do saving incentives work?

Full text - MIT Libraries
EM Engen, WG Gale, JK Scholz… - Brookings Papers on …, 1994 - JSTOR
AMERICAN SAVING RATES have recently fallen to their lowest levels since 1950. After
averaging roughly 8 percent in the 1950s, 1960s, and 1970s, the net national saving rate fell
to about 4.5 percent in the 1980s and has fallen below 2 percent since 1990.'The personal ...
Cited by 200 - Related articles - BL Direct - All 7 versions

Are corporate tax rates, or countries, converging?

[PDF] from otpr.org
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J Slemrod - Journal of Public Economics, 2004 - Elsevier
The statutory rate and effective tax rate imposed on corporation income—as well as the
dispersion of these rates—began to decline in the 1980s. Is this due to changes in the
domestic determinants of corporate taxation or increases in international pressures for tax ...
Cited by 199 - Related articles - All 10 versions

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

[PDF] from gsu.edu
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J Slemrod, M Blumenthal… - Journal of Public Economics, 2001 - Elsevier
In 1995 a group of 1724 randomly selected Minnesota taxpayers was informed by letter that
the returns they were about to file would be 'closely examined'. Compared to a control group
that did not receive this letter, low and middle-income taxpayers in the treatment group on ...
Cited by 197 - Related articles - All 14 versions

[PDF] Tax effects on foreign direct investment in the United States: Evidence from a cross-country comparison

[PDF] from nber.org
JB Slemrod - 1990 - nber.org
... Volume Title: Taxation in the Global Economy Volume Author/Editor: Assaf Razin and Joel
Slemrod, editors Volume Publisher: University of Chicago Press, 1990 Volume ISBN:
0-226-70591-9 ... United States: Evidence from a Cross-Country Comparison Joel Slemrod ...
Cited by 180 - Related articles - View as HTML - Library Search - All 11 versions

The compliance cost of the US individual income tax system

J Slemrod… - 1985 - nber.org
This paper uses evidence from a survey of Minnesota taxpayers to estimate the magnitude
and demographic patterns of the compliance cost of filing federal and state income tax
returns. It concludes that in 1982 this cost was between 17and 27 billion, or from five to ...
Cited by 184 - Related articles - Library Search - All 9 versions

[PDF] Income shifting in US multinational corporations

[PDF] from nber.org
D Harris, R Morck… - 1993 - nber.org
... Volume Title: Studies in International Taxation Volume Author/Editor: Alberto Giovannini, R. Glen
Hubbard, and Joel Slemrod, eds. Volume Publisher: University of Chicago Press ... Multinational
Corporations David Harris, Randall Morck, Joel Slemrod, and Bernard Yeung ...
Cited by 167 - Related articles - View as HTML - Library Search - All 11 versions

[CITATION] Why people pay taxes: Tax compliance and enforcement

J Slemrod - 1992 - getcited.org
An academic directory and search engine.
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Consumer response to the timing of income: Evidence from a change in tax withholding

MD Shapiro, J Slemrod - 1995 - nber.org
In 1992, the income tax withholding tables were adjusted so that withholding was reduced. A
typical worker received an extra $28.80 in take-home pay per month in March through
December 1992, to be offset by a lower tax refund in 1993. The change in withholding ...
Cited by 141 - Related articles - Library Search - BL Direct - All 13 versions

Are" real" responses to taxes simply income shifting between corporate and personal tax bases?

[PDF] from ens.fr
RH Gordon… - 1998 - nber.org
Two well-noted phenomena of recent decades are the increasing concentration of personal
income and the declining rate of corporate profitability. This paper investigates to what
extent these two trends have a common explanation extent these two trends have a ...
Cited by 143 - Related articles - Library Search - BL Direct - All 11 versions

Welfare dominance: an application to commodity taxation

S Yitzhaki… - The American Economic Review, 1991 - JSTOR
In this paper, we propose a method to identify commodity-tax changes that will be favored by
all individuals who can agree on certain weak assumptions with regard to the social-welfare
function. The method is based on an extension of the criterion of second-degree ...
Cited by 137 - Related articles - Get it from MIT Libraries - All 9 versions

The effect of taxes on investment and income shifting to Puerto Rico

Full text - MIT Libraries
H Grubert… - Review of Economics and Statistics, 1998 - MIT Press
The income of Puerto Rican affiliates of US corporations is essentially untaxed by either
Puerto Rico or the United States. This lowers the tax penalty on investment there, and also
makes it attractive to shift reported taxable income from the US parent corporation to the ...
Cited by 138 - Related articles - All 11 versions

[CITATION] The compliance cost of the US individual income tax system: A second look after tax reform

Full text - MIT Libraries
M Blumenthal, J Slemrod - National Tax Journal, 1992 - elibrary.ru
Аннотация Assesses whether the Tax Reform Act of 1986 simplified the tax system in the
United States. Growth of compliance costs in 1982 and 1989; Distribution of own hours
spent and expenditure on professional tax assistance; Average compliance and its ...
Cited by 139 - Related articles

Consumer response to tax rebates

[PDF] from umich.edu
MD Shapiro, J Slemrod - 2001 - nber.org
Many households received income tax rebates in 2001 of $300 or $600. These rebates
represented advance payments of the tax cut from the new 10 percent tax bracket. Based on
a survey of a representative sample of households, this paper finds that only 22 percent of ...
Cited by 131 - Related articles - Library Search - BL Direct - All 26 versions

[CITATION] An economic perspective on tax evasion

Full text - MIT Libraries
J Skinner… - National Tax Journal, 1985
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The effects of taxation on the selling of corporate stock and the realization of capital gains

[PDF] from oxfordjournals.org
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M Feldstein, J Slemrod… - The Quarterly Journal of …, 1980 - qje.oxfordjournals.org
Abstract This study provides the first econometric analysis of the effect of taxation on the
realization of capital gains. The analysis thus extends and complements the earlier study by
Feldstein and Yitzhaki [1978] of the effect of taxation on the selling of corporate stock. The ...
Cited by 128 - Related articles - All 7 versions

A general model of the behavioral response to taxation

[PDF] from umich.edu
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J Slemrod - International Tax and Public Finance, 2001 - Springer
This paper generalizes the standard model of how taxes affect the labor-leisure choice by
allowing individuals to change both their labor supply and avoidance effort in response to
tax changes. Doing so reveals that the income and substitution effect of taxes depend on ...
Cited by 126 - Related articles - BL Direct - All 9 versions

An empirical test for tax evasion

J Slemrod - The Review of Economics and Statistics, 1985 - JSTOR
This paper develops a methodology that uses microeconomic data from individual tax
returns to test for the presence of tax evasion. The test is then applied to a large sample of
taxpayers drawn from the US Treasury tax file for 1977. The frequency of evasion ...
Cited by 123 - Related articles - Get it from MIT Libraries - All 6 versions

Trust in public finance

[PDF] from bayar.edu.tr
J Slemrod - 2002 - nber.org
Using data on trust and trustworthiness from the 1990 wave of the World Values Survey, I
first investigate a model of the extent of tax cheating and the size of government that
recognizes the interdependence of the two. The results reveal that tax cheating is lower in ...
Cited by 119 - Related articles - Library Search - All 21 versions

Taxes and the user cost of capital for owner-occupied housing

[PDF] from areuea.org
PH Hendershott… - 1983 - nber.org
Owner-occupied housing is said to be favored in the tax code because mortgage interest
and property taxes can be deducted in the computation of one's income tax base in spite of
the fact that the returns from owner-occupied housing= not taxed. The special tax ...
Cited by 118 - Related articles - All 15 versions

The economics of corporate tax selfishness

[PDF] from umich.edu
J Slemrod - 2004 - nber.org
This paper offers an economics perspective on corporate tax noncompliance. It first reviews
what is known about the extent and nature of corporate tax noncompliance and the
resources devoted to enforcement. It then addresses the supply of corporate ...
Cited by 119 - Related articles - Library Search - BL Direct - All 22 versions

The income tax compliance cost of big business

[PDF] from umich.edu
JB Slemrod… - Public Finance Review, 1996 - pfr.sagepub.com
Page 1. 411 THE INCOME TAX COMPLIANCE COST OF BIG BUSINESS JOEL B.
SLEMROD University of Michigan MARSHA BLUMENTHAL University of St. Thomas
A survey of 1,329 of the largest corporations m the United ...
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The elasticity of taxable income with respect to marginal tax rates: a critical review

[PDF] from unl.edu
E Saez, JB Slemrod… - 2009 - nber.org
Page 1. NBER WORKING PAPER SERIES THE ELASTICITY OF TAXABLE INCOME WITH
RESPECT TO MARGINAL TAX RATES: A CRITICAL REVIEW Emmanuel Saez Joel B. Slemrod
Seth H. Giertz Working Paper 15012 http://www.nber.org/papers/w15012 ...
Cited by 110 - Related articles - Library Search - All 25 versions

[PDF] The Effects of US Tax Policy on the Income Repatriation Patterns of US Multinational Corporations

[PDF] from nber.org
R Altshuler, TS Newlon… - 1993 - nber.org
US corporations earn a substantial portion of their income from foreign sources. In 1986, the
net foreign-source income reported by US corporations on their US tax returns was over
$140 billion, which amounted to over 52 percent of their total net income.'Both the United ...
Cited by 108 - Related articles - View as HTML - Library Search - All 11 versions

[PDF] Do we collect any revenue from taxing capital income?

[PDF] from nber.org
RH Gordon… - 1988 - nber.org
EXECUTIVE SUMMARY The wide variation in effective tax rates on income from different
types of capital received by different investors creates numerous tax arbitrage opportunities
that result in a loss in both government revenue and economic efficiency. The objective of ...
Cited by 107 - Related articles - View as HTML - All 10 versions

Corporate tax evasion with agency costs

Full text - MIT Libraries
KJ Crocker, J Slemrod - Journal of Public Economics, 2005 - Elsevier
This paper examines corporate tax evasion in the context of the contractual relationship
between the shareholders of a firm and a tax manager who possesses private information
regarding the extent of legally permissible reductions in taxable income, and who may ...
Cited by 106 - Related articles - All 8 versions

[PDF] On the sensitivity of R&D to delicate tax changes: the behavior of US multinationals in the 1980s

[PDF] from nber.org
JR Hines Jr, RG Hubbard… - 1993 - nber.org
The US government has a long-standing interest in encouraging research and development
(R&D) by American companies. Congress feels that the common-property nature of the
know-how produced by R&D, and the competitive advantage that greater R&D affords US ...
Cited by 92 - Related articles - View as HTML - Library Search - All 9 versions

The costs of taxation and the marginal efficiency cost of funds

J Slemrod… - Staff Papers-International Monetary Fund, 1996 - JSTOR
It is argued that taxation causes deadweight losses--from substitution, evasion, and
avoidance activities--and direct, administrative and compliance, costs. Some of these social
costs tend to be discontinuous and/or nonconvex. Because most models of taxation ignore ...
Cited by 90 - Related articles - Get it from MIT Libraries - BL Direct - All 4 versions

The optimal elasticity of taxable income

[PDF] from ucl.ac.uk
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J Slemrod… - Journal of Public Economics, 2002 - Elsevier
The strength of the behavioral response to a tax rate change depends on the environment
individuals operate in, and may be manipulated by instruments controlled by the
government. We first derive a measure of the social benefit to affecting this elasticity. The ...
Cited by 91 - Related articles - All 14 versions

Do taxes matter? Lessons from the 1980s

J Slemrod - 1992 - nber.org
The response of the economy to two major--although in important respects offsetting--tax
reforms has been much smaller than ardent supply-side revolutionaries expected, thus
suggesting that a reassessment of the grounds for revolt is in order. This paper offers such ...
Cited by 89 - Related articles - Library Search - All 15 versions

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

[PDF] from umich.edu
F Hayashi, T Ito… - Journal of the Japanese and International …, 1988 - Elsevier
Abstract This paper presents a life-cycle simulation analysis of the interaction among
savings decisions, housing purchase decisions, and the tax system in the United States and
Japan. To investigate this issue, we first document the stylized fact that the typical ...
Cited by 85 - Related articles - Get it from MIT Libraries - All 8 versions

[PDF] Taxation and foreign direct investment in the United States: a reconsideration of the evidence

[PDF] from nber.org
AJ Auerbach, K Hassett… - 1993 - nber.org
In recent years, a large body of research, dating back to Hartman (1984, 1985), has focused
on the effects of taxation on foreign direct investment (FDI) into and from the United States.
For the most part, this literature has related capital flows to some measure of an effective ...
Cited by 85 - Related articles - View as HTML - Library Search - All 11 versions

The optimal size of a tax collection agency

J Slemrod… - 1985 - nber.org
This paper addresses the optimal degree of law enforcement regarding tax evasion. It
derives the conditions that characterize the optimal size of a tax collection agency, and then
provides a simple interpretation of the conditions in terms of excess burden. The paper ...
Cited by 85 - Related articles - Library Search - All 10 versions

[PDF] High-income families and the tax changes of the 1980s: The anatomy of behavioral response

[PDF] from nber.org
J Slemrod - 1996 - nber.org
It is indisputable that many high-income individuals took notice of, and responded to, certain
aspects of the tax changes enacted in the 1980s. Indeed, some of the behavioral responses
are now the stuff of legend, such as the 96.3 percent increase in capital gains realizations ...
Cited by 85 - Related articles - View as HTML - Library Search - BL Direct - All 10 versions

Income creation or income shifting? Behavioral responses to the Tax Reform Act of 1986

Full text - MIT Libraries
J Slemrod - The American Economic Review, 1995 - JSTOR
Tax economists can no longer complain, as they had a right to do in 1980, of the difficulty of
studying the economic impact of taxation in a world where the tax system never changed.
Two of the most significant changes since World War II in the federal income-tax system ...
Cited by 83 - Related articles - BL Direct - All 7 versions

Which is the Simplest Tax System of Them All?

J Slemrod - Economic Effects of Fundamental Tax Reform, 1996 - books.google.com
Joel Slemrod lump-sum tax. For many years I have yearned for the chance to write an
academic paper whose title is in the form of a question, and which begins with a simple, one-
sentence, verb-less answer to the question; the problem, as the reader will discover, is ...
Cited by 80 - Related articles

Randomness in tax enforcement

[PDF] from umich.edu
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S Scotchmer… - Journal of Public Economics, 1989 - Elsevier
Abstract When there is tax evasion, increased randomness about how much taxable income
an auditor would assess generally leads to higher reported income and more revenue.
When reducing randomness is costly, optimality requires some randomness in assessed ...
Cited by 78 - Related articles - Library Search - All 12 versions

Integrating expenditure and tax decisions: the marginal cost of funds and the marginal benefit of projects

[PDF] from espol.edu.ec
J Slemrod… - 2001 - nber.org
This paper seeks to clarify the extent to which the rule for providing public goods ought to
correct for the distortionary cost of raising funds. We argue that, in evaluating public projects,
the marginal cost of funds (MCF) concept must be supplemented by a symmetrical ...
Cited by 78 - Related articles - Library Search - BL Direct - All 18 versions

[CITATION] Effect of taxation with international capital mobility

J Slemrod - 1989 - nber.org
Published: Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax, edited by
Henry Aaron, Harvey Galper, and Joseph A. Pechman, pp. 115-155. Washington, DC: The Brookings
Institution, 1988. ... This paper is not currently available on-line. Unfortunately, this ...
Cited by 75 - Related articles - All 3 versions

Tax competition with parasitic tax havens

[PDF] from bcrp.gob.pe
Full text - MIT Libraries
J Slemrod, JD Wilson - Journal of Public Economics, 2009 - Elsevier
We develop a tax competition framework in which some jurisdictions, called tax havens, are
parasitic on the revenues of other countries, and these countries use resources in an attempt
to limit the transfer of tax revenue from capital taxation to the havens. We demonstrate that ...
Cited by 74 - Related articles - Library Search - BL Direct - All 26 versions

The impact of the estate tax on wealth accumulation and avoidance behavior

[PDF] from psu.edu
W Kopczuk… - Rethinking Estate and Gift Taxation, 2006 - books.google.com
WHETHER AN ESTATE tax deserves a role in the US tax system depends in part on its
impact on the behavior of potential donors. Opponents argue that an estate tax reduces the
incentive to accumulate wealth in two ways: by reducing the incentive to earn income and ...
Cited by 71 - Related articles - BL Direct - All 5 versions

Rethinking the estate and gift tax: overview

[PDF] from brookings-tsinghua.cn
WG Gale… - 2001 - nber.org
... William G. Gale Joel Slemrod Working Paper 8205 http://www.nber.org/papers/w8205 ... The views
expressed herein are those of the authors and not necessarily those of the National Bureau
of Economic Research. © 2001 by William G. Gale and Joel Slemrod. ...
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The optimal two-bracket linear income tax

[PDF] from umich.edu
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J Slemrod, S Yitzhaki, J Mayshar… - Journal of Public …, 1994 - Elsevier
Abstract We investigate two-bracket piecewise linear income tax structures. In a two-class
economy, Pareto-efficient tax schedules of this type feature at least one marginal tax rate
equal to zero, and that the marginal tax rate may be increasing and declining. We then ...
Cited by 62 - Related articles - All 8 versions

[PDF] The role of taxes in location and sourcing decisions

[PDF] from nber.org
GP Wilson, RG Hubbard… - 1993 - nber.org
This descriptive study examines how nine firms integrate tax planning into other business
planning. I More specifically, it considers how taxes influence companies' decisions on
capacity expansion (the location decision) and on the use of existing capacity (the ...
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What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement

[PDF] from unc.edu
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M Hanlon… - Journal of Public Economics, 2009 - Elsevier
We study the stock price reaction to news about corporate tax aggressiveness. We find that,
on average, a company's stock price declines when there is news about its involvement in
tax shelters. We find some limited evidence for cross-sectional variation in the reaction. ...
Cited by 57 - Related articles - All 7 versions

[CITATION] Complexity, compliance costs, and tax evasion

J Slemrod - 1988
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[CITATION] Public disclosure of corporate tax return information: accounting, economics, and legal perspectives

Full text - MIT Libraries
D Lenter, D Shackelford… - National Tax …, 2003 - NTA-TIA NATIONAL TAX …
Cited by 58 - Related articles - BL Direct - All 5 versions

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

[PDF] from umich.edu
Full text - MIT Libraries
J Slemrod - Journal of Public Economics, 1994 - Elsevier
Abstract This paper examines optimal income tax progressivity when avoidance responses
to taxation are important, and can be controlled at some cost by the government. A simple
example shows that ignoring the fact that avoidance can be controlled—that the leak in ...
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Do we< i> now</i> collect any revenue from taxing capital income?

[PDF] from ens.fr
Full text - MIT Libraries
R Gordon, L Kalambokidis… - Journal of Public Economics, 2004 - Elsevier
The US income tax system has long been recognized as a hybrid of an income and
consumption tax system, with elements that do not fit naturally into either pure system. What
it actually is has important policy implications for, among other things, understanding the ...
Cited by 55 - Related articles - Library Search - BL Direct - All 21 versions

Estimating tax noncompliance with evidence from unaudited tax returns

[PDF] from lse.ac.uk
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NE Feldman… - The Economic Journal, 2007 - Wiley Online Library
This article estimates the degree of tax noncompliance using evidence from unaudited tax
returns. Measurements of noncompliance are derived from the relationship between
reported charitable contributions and reported income from wages and salary as ...
Cited by 53 - Related articles - BL Direct - All 11 versions

Did the 2008 tax rebates stimulate spending?

[PDF] from umich.edu
MD Shapiro… - 2009 - nber.org
... 1 Matthew D. Shapiro and Joel Slemrod (1995, 2003a) use a similar survey to examine the
spending from two earlier policies meant to provide stimulus by putting cash into the hands of
consumers: the 1992 temporarily reduced income tax withholding and the 2001 tax rebates. ...
Cited by 53 - Related articles - Library Search - All 19 versions

[BOOK] Tax progressivity and income inequality

J Slemrod - 1996 - books.google.com
This book assembles nine papers on tax progressivity and its relationship to income
inequality, written by leading public finance economists. The papers document the changes
during the 1980s in progressivity at the federal, state, and local level in the US. One ...
Cited by 51 - Related articles - Get it from MIT Libraries - BL Direct - All 4 versions

Taxation and Inequality: A time-exposure perspective

[PDF] from free.fr
J Slemrod - 1992 - nber.org
Conclusions about inequality based on cross-sectional snapshots of annual income can
give a misleading picture of the inequality of a more permanent notion of income, due to the
mobility of individuals across annual income classes. This paper reassesses some of the ...
Cited by 51 - Related articles - Library Search - All 12 versions

An empirical examination of corporate tax noncompliance

[PDF] from 141.213.232.243
M Hanlon, L Mills… - Taxing corporate income in the …, 2007 - books.google.com
We appreciate guidance on data questions from Richard Denesha, Donald Lee, John Miller,
and Dick Teed. We are grateful for comments on a presentation of preliminary results
received from Charles Brown, James Hines, and other members of the University of ...
Cited by 51 - Related articles - All 14 versions

The economics of earnings manipulation and managerial compensation

[PDF] from bcrp.gob.pe
Full text - MIT Libraries
KJ Crocker, J Slemrod - The RAND Journal of Economics, 2007 - Wiley Online Library
This article examines managerial compensation in an environment where managers may
take a hidden action that affects the actual earnings of the firm. When realized, these
earnings constitute hidden information that is privately observed by the manager, who ...
Cited by 52 - Related articles - Library Search - BL Direct - All 40 versions

Personal taxation, portfolio choice and the effect of the corporation income tax

MS Feldstein… - 1980 - nber.org
Extending the traditional treatment of the corporate tax to an economy with a progressive
personal tax fundamentally changes the analysis. While the corporate tax system (CTS)
does increase the total tax rate on corporate source income for some investors, the ...
Cited by 49 - Related articles - Library Search - All 10 versions

[PDF] A general equilibrium model of taxation with endogenous financial behavior

[PDF] from nber.org
JB Slemrod - 1983 - nber.org
... Joel Slemrod 12.1 Introduction ... Joel Slemrod is with the Department of Economics, University of
Minnesota. The author acknowledges helpful comments on an earlier draft from Daniel Frisch
and Don Fullerton, and able research assistance from Richard Rogerson. ...
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[PDF] The role of misconceptions in support for regressive tax reform

[PDF] from brookings.edu
Full text - MIT Libraries
J Slemrod - National Tax Journal, 2006 - brookings.edu
In the United States there is considerable popular support for replacing the existing income
tax structure with an alternative system, such as a flat-rate tax or a retail sales tax, that almost
certainly would feature a more regressive distribution of the tax burden, and for abolishing ...
Cited by 47 - Related articles - View as HTML - BL Direct - All 13 versions

On the high-income Laffer curve

J Slemrod - Tax Progressivity and Income Equality, 1996 - books.google.com
Should the rich pay more tax? Many in the Democratic party think so, judging by the
Democratic-sponsored Congressional proposal of 1992 that featured an increase in the top
bracket rate from 31% to 36%, with a 10% surtax on millionaires taking the proposed top ...
Cited by 46 - Related articles - Library Search - All 2 versions

Do the rich flee from high state taxes? Evidence from federal estate tax returns

[PDF] from psu.edu
J Bakija… - 2004 - nber.org
This paper examines how changes in state tax policy affect the number of federal estate tax
returns filed in each state, utilizing data on federal estate tax return filings by state and
wealth class for 18 years between 1965 and 1998. Controlling for state-and wealth-class ...
Cited by 47 - Related articles - BL Direct - All 18 versions

A general model of the behavioral response to taxation

J Slemrod - 1998 - nber.org
This paper generalizes the standard model of how taxes affect the labor-leisure choice by
allowing individuals to change both their labor supply and avoidance effort in response to
tax changes. Doing so reveals that both the income and substitution effect of taxes depend ...
Cited by 45 - Related articles - Library Search - BL Direct - All 8 versions

[BOOK] Taxation in the global economy

A Razin… - 1992 - books.google.com
The increasing globalization of economic activity is bringing an awareness of the
international consequences of tax policy. The move toward the common European market in
1992 raises the important question of how inefficiencies in the various tax systems—such ...
Cited by 44 - Related articles - Get it from MIT Libraries - Library Search - All 9 versions

The revenue consequences of using formula apportionment to calculate US and foreign-source income: A firm-level analysis

[PDF] from umich.edu
Full text - MIT Libraries
D Shackelford… - International Tax and Public Finance, 1998 - Springer
This paper examines the 1989–1993 publicly available financial reports of 46 US-based
multinationals to estimate the revenue implications of implementing a US federal formula
apportionment system. Ignoring behavioral responses, we estimate shifting to an equal- ...
Cited by 44 - Related articles - BL Direct - All 10 versions

[CITATION] Do Taxes Matter?: The Impact of the Tax Reform Act of 1986;[papers from a Conference Held in Ann Arbor, Mich., Nov. 10-11, 1989]

J Slemrod - 1992 - MIT Press
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Do taxes matter for foreign direct investment?

[PDF] from worldbank.org
Full text - MIT Libraries
A Shah, J Slemrod - The World Bank Economic Review, 1991 - World Bank
Abstract The tax sensitivity of foreign direct investment (FDI) has important policy
implications. If FDI is not responsive to taxation, then it may be an appropriate target for
taxation by the host country. This question is examined for Mexico by estimating the ...
Cited by 44 - Related articles - All 9 versions

Inflation and the excess taxation of capital gains on corporate stock

MS Feldstein… - 1979 - nber.org
The present study shows that in 1973 individuals paid nearly 500millionofextrataxoncorporatestockcapital...
.Adetailedanalysisshowsthatthedistortionwas....In1973,
individualspaidcapitalgainstaxonmorethan 4.5 billion of nominal capital gains on ...
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[BOOK] Rethinking estate and gift taxation

WG Gale, JR Hines… - 2001 - books.google.com
Although estate and gift taxes raise a small fraction of federal revenues, they have become
sources of increasing political controversy. This book is designed to inform the current policy
debate and build a conceptual basis for future scholarship. The book contains eleven ...
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[CITATION] The economic impact of the Tax Reform Act of 1986

J Slemrod - Do taxes matter, 1990
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[PDF] Did the 2001 tax rebate stimulate spending? Evidence from taxpayer surveys

[PDF] from nber.org
MD Shapiro, J Slemrod - 2003 - nber.org
EXECUTIVE SUMMARY Many households received rebate checks in 2001 as advanced
payments of the benefit of the new 10 percent federal income tax bracket. A survey
conducted at the time the rebates were mailed finds that few households said that the ...
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Are estimated tax elasticities really just tax evasion elasticities? The case of charitable contributions

J Slemrod - The Review of Economics and Statistics, 1989 - JSTOR
This paper uses data from tax returns that have been subject to intensive audits to confront
the quantitative importance of misreporting for the estimated tax responsiveness of
charitable contributions. It concludes that the tax responsiveness of charitable giving that ...
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A new summary measure of the effective tax rate on investment

[DOC] from ucsd.edu
R Gordon, L Kalambokidis… - 2003 - nber.org
The empirical literature that seeks to measure the effective tax rate on new investment offers
a striking paradox. On the one hand, summary measures of the effective tax rate on new
investment are normally quite high. On the other hand, the amount of revenue actually ...
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Behavioral public finance: tax design as price presentation

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A Krishna… - International Tax and Public Finance, 2003 - Springer
In this essay we review the evidence from marketing research about price presentation of
consumer products and discuss how these lessons have been applied—consciously or
unconsciously—in the design of the US tax system. Our perspective is that, in most ...
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Down-payment constraints: Tax policy effects in a growing economy with rental and owner-occupied housing

J Slemrod - Public Finance Review, 1982 - pfr.sagepub.com
Abstract This article develops a simulation model of a growing economy where house-holds
make life cycle consumption decisions and also choose whether to own or rent housing. A
major feature of the model is that newly formed households face a down-payment ...
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[BOOK] Does Atlas shrug?: the economic consequences of taxing the rich

[PDF] from iu.edu
J Slemrod - 2000 - books.google.com
Since the introduction of the income tax in 1913, controversy has raged about how heavily to
tax the rich. Opponents of high tax rates claim that heavy assessments have negative
incentives on the productivity of some of our most talented citizens; supporters stress the ...
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Does growing inequality reduce tax progressivity? Should it?

J Slemrod… - 2000 - nber.org
This paper explores the links between two phenomena of the past two decades: striking
increase in the inequality of pre-tax incomes, and the failure of tax-and-transfer progressivity
to increase. We emphasize the causal links going from inequality to progressivity, noting ...
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Free trade taxation and protectionist taxation

[PDF] from umich.edu
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JB Slemrod - International Tax and Public Finance, 1995 - Springer
Page 1. POLICY WATCH Much of the interest in public economics and public finance
comes from the interaction of theory and real world experience. Each needs the
other: good theory when related in an understandable way ...
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Did Steve Forbes scare the US municipal bond market?

Full text - MIT Libraries
J Slemrod… - Journal of Public Economics, 1999 - Elsevier
This paper investigates the relationship of the daily spread between taxable and municipal
securities to a daily indicator of the likelihood of a tax reform that would eliminate the
preference now accorded to municipal securities, the 'flat tax.'The probability of tax reform ...
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The return to tax simplification: An econometric analysis

[PDF] from umich.edu
J Slemrod - Public Finance Review, 1989 - pfr.sagepub.com
Abstract This article provides estimates of the probable saving in the resource cost of
complying with the tax law that would result from simplifying the individual Abstract income
tax law. These estimates are based on an econometric analysis of the tax-filing behavior ...
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Did the Tax Reform Act of 1986 simplify tax matters?

Full text - MIT Libraries
J Slemrod - The Journal of Economic Perspectives, 1992 - JSTOR
Economic Growth. It proposed a tax system simple enough that two-thirds of all taxpayers
could switch to" return-free" filing, in which the IRS could calculate tax liability based on
information reports from third parties. President Reagan's tax proposal, released after six ...
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Taxes, tariffs, and the global corporation

[PDF] from umich.edu
Full text - MIT Libraries
J Levinsohn… - Journal of Public Economics, 1993 - Elsevier
Abstract In this paper we develop some simple models of optimal tax and tariff policy in the
presence of global corporations that operate in an imperfectly competitive environment. The
models emphasize two important differences in the practical application of tax and tariff ...
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[CITATION] Do We Know How Progressive the Income Tax System Should Be?

Full text - MIT Libraries
J Slemrod - National Tax Journal, 1983
Cited by 35 - Related articles

Dying to save taxes: Evidence from estate-tax returns on the death elasticity

[PDF] from depkeu.go.id
Full text - MIT Libraries
W Kopczuk… - Review of Economics and Statistics, 2003 - MIT Press
This paper examines data from US federal tax returns to shed light on whether the timing of
death is responsive to its tax consequences. We investigate the temporal pattern of deaths
around the time of changes in the estate-tax system periods when living longer, or dying ...
Cited by 33 - Related articles - All 9 versions

Tariffs and collection costs

Full text - MIT Libraries
R Riezman… - Review of World Economics, 1987 - Springer
Conclusion Tariffs and export taxes may comprise part of a first-best tax package if their cost
of collection is lower than alternative means of raising revenue. Using various proxies for
relative collection costs, and holding constant standard indices of development, we find ...
Cited by 33 - Related articles - All 3 versions

[PDF] Tax Principles in an International Economy

[PDF] from usaid.gov
J Slemrod - Word Tax Reform, San Francisco, S, 1990 - pdf.usaid.gov
One of the most profound economic changes of the postwar period has been the growing
internationalization of economic activity. Sparked by the rap idly declining cost of
transportation and communication, the volume of international trade has mushroomed and ...
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Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time

[HTML] from urban.org
J Bakija, W Gale… - 2003 - nber.org
One recurring issue in the debate over the estate tax is its impact on the non-profit sector.
With the top marginal rate of federal estate tax currently at 49 percent, abolishing the tax
would approximately double the price of a charitable bequest relative to an ordinary ...
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The income tax compliance cost of large and mid-size businesses

[PDF] from 141.213.232.243
J Slemrod… - Ross School of Business Paper No. 914, 2002 - papers.ssrn.com
Abstract: This reports presents evidence on the compliance costs of medium-sized
businesses based on a survey conducted by the Office of Tax Policy Research. The survey
attempts to measure the size and composition of compliance costs and to identify firm ...
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The impact of the Tax Reform Act of 1986 on foreign direct investment to and from the United States

J Slemrod - 1990 - nber.org
ABSTRACT Since the passage of the Tax Reform Act of 1986, foreign direct investment
(FDD both into and from the United States has surged. Inward FDI reached an all-time high
of $58.4 billion in 1988, continuing a secular increase that began in the late 1970's. ...
Cited by 30 - Related articles - Library Search - All 9 versions

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

[PDF] from umich.edu
Full text - MIT Libraries
M Blumenthal… - International Tax and Public Finance, 1995 - Springer
Page 1. International Tax and Public Finance, 2:37-53 (1995) 9 1995 Kluwer Academic Publishers
The Compliance Cost of Taxing Foreign-Source Income: Its Magnitude, Determinants, and Policy
Implications MARSHA BLUMENTHAL University of St. Thomas, St. ...
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The compliance cost of itemizing deductions: Evidence from individual tax returns

MM Pitt, J Slemrod - 1991 - nber.org
The resource cost of operating the income tax system is large, totaling as much as seven to
eight percent of revenue raised. One source of this cost is the system of itemized deductions,
which can require extensive record keeping and calculation. This paper estimates the ...
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Saving and the fear of nuclear war

Full text - MIT Libraries
J Slemrod - Journal of Conflict Resolution, 1986 - jcr.sagepub.com
Abstract The hypothesis of this article is that the performance and, in particular, the rate of
saving in the postwar US economy has been influenced by the changes in the public
perception of the threat of a catastrophic nuclear war. An increased threat shortens the ...
Cited by 29 - Related articles - All 3 versions

The determinants of income tax compliance: Evidence from a controlled experiment in Minnesota

M Blumenthal, C Christian… - 1998 - nber.org
This paper reports on the results of a controlled experiment in Minnesota in which a random
sample of taxpayers was informed that their income tax returns would certainly be closely
examined. We analyze reported income of this sample of taxpayers, reported income on ...
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Putting firms into optimal tax theory

[PDF] from piketty.fr
Full text - MIT Libraries
W Kopczuk… - The American economic review, 2006 - JSTOR
Firms are, for the most part, absent from the modem theory of optimal taxation. Their
disappearance dates from the foundational models developed by Peter A. Diamond and
James A. Mirrlees (1971) in which firms are simply mechanical vehicles for combining ...
Cited by 27 - Related articles - BL Direct - All 19 versions

Denial of death and economic behavior

[PDF] from harvard.edu
Full text - MIT Libraries
W Kopczuk… - Advances in Theoretical Economics, 2005 - degruyter.com
We model denial of death and its effect on economic behavior. Attempts to reduce death
anxiety and the possibility of denial of mortality-relevant information interact with
intertemporal choices and may lead to time-inconsistent behavior and other “behavioral” ...
Cited by 25 - Related articles - Library Search - BL Direct - All 16 versions

The economics of taxing the rich

[PDF] from umich.edu
J Slemrod - 1998 - nber.org
How much and how to tax high-income individuals is at the core of many recent proposals
for incremental as well as fundamental tax reform. This paper critically reviews the
economics literature and concludes that the right answer to these questions depends in ...
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Toward a consumption tax, and beyond

[PDF] from umn.edu
Full text - MIT Libraries
R Gordon, L Kalambokidis, J Rohaly… - The American Economic …, 2004 - JSTOR
Amid the academic debate about whether a tax based on consumption or income is
superior, it has long been recognized that the US federal tax system is in reality a hybrid of
an income and consumption tax, with some elements that do not fit naturally into either ...
Cited by 27 - Related articles - BL Direct - All 13 versions

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