|
2025
|
Does giving tax debtors a break improve compliance and income? Evidence from quasi‐random assignment of IRS Revenue Officers
|
Economic Inquiry
|
C
|
4
|
|
2025
|
An inverse-Ramsey tax rule
|
Journal of Public Economics
|
A
|
4
|
|
2023
|
Tax losses and ex-ante offshore transfer of intellectual property
|
Journal of Public Economics
|
A
|
3
|
|
2023
|
Taxing the rich (more)
|
Oxford Review of Economic Policy
|
C
|
2
|
|
2023
|
Are capital gains the Achilles’ heel of taxing the rich?
|
Oxford Review of Economic Policy
|
C
|
2
|
|
2023
|
Three Decades of Tax Analysis, 1992–2022
|
National Tax Journal
|
B
|
1
|
|
2022
|
Who Sells During a Crash? Evidence from Tax Return Data on Daily Sales of Stock
|
Economic Journal
|
A
|
6
|
|
2022
|
Incentive effects of the IRS’ passport certification and revocation process
|
Journal of Public Economics
|
A
|
4
|
|
2022
|
Public disclosure of tax information: Compliance tool or social network?
|
Journal of Public Economics
|
A
|
3
|
|
2022
|
How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan
|
Review of Economics and Statistics
|
A
|
3
|
|
2022
|
Group Equity and Implicit Discrimination in Tax Systems
|
National Tax Journal
|
B
|
1
|
|
2021
|
Optimal tax systems with endogenous behavioral biases
|
Journal of Public Economics
|
A
|
2
|
|
2020
|
Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms
|
Journal of Public Economics
|
A
|
4
|
|
2020
|
Missing miles: Evasion responses to car taxes
|
Journal of Public Economics
|
A
|
3
|
|
2020
|
Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts
|
American Economic Journal: Economic Policy
|
A
|
5
|
|
2019
|
Distributional Implications of Joint Tax Evasion
|
Economic Journal
|
A
|
3
|
|
2017
|
Optimal tax administration
|
Journal of Public Economics
|
A
|
2
|
|
2017
|
A Characteristics Approach to Optimal Taxation: Line Drawing and Tax‐Driven Product Innovation
|
Scandanavian Journal of Economics
|
B
|
3
|
|
2017
|
The behavioral response to housing transfer taxes: Evidence from a notched change in D.C. policy
|
Journal of Urban Economics
|
A
|
3
|
|
2017
|
Does credit-card information reporting improve small-business tax compliance?
|
Journal of Public Economics
|
A
|
5
|
|
2016
|
Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes
|
American Economic Journal: Economic Policy
|
A
|
4
|
|
2015
|
Taxes on the Internet: Deterrence Effects of Public Disclosure
|
American Economic Journal: Economic Policy
|
A
|
3
|
|
2015
|
Taxpayer Search for Information: Implications for Rational Attention
|
American Economic Journal: Economic Policy
|
A
|
3
|
|
2014
|
Distinguishing the role of authority “in” and authority “to”
|
Journal of Public Economics
|
A
|
3
|
|
2012
|
Car notches: Strategic automaker responses to fuel economy policy
|
Journal of Public Economics
|
A
|
2
|
|
2012
|
Check in the Mail or More in the Paycheck: Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered?
|
American Economic Journal: Economic Policy
|
A
|
3
|
|
2011
|
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs
|
Journal of Public Economics
|
A
|
3
|
|
2011
|
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs
|
Journal of Public Economics
|
A
|
3
|
|
2011
|
Introduction to the special issue on The Role of Firms in Tax Systems
|
Journal of Public Economics
|
A
|
1
|
|
2010
|
Playing with Fire: Cigarettes, Taxes, and Competition from the Internet
|
American Economic Journal: Economic Policy
|
A
|
3
|
|
2010
|
The fatal toll of driving to drink: The effect of minimum legal drinking age evasion on traffic fatalities
|
Journal of Health Economics
|
B
|
2
|
|
2010
|
Optimal observability in a linear income tax
|
Economics Letters
|
C
|
2
|
|
2009
|
Did the 2008 Tax Rebates Stimulate Spending?
|
American Economic Review
|
S
|
2
|
|
2009
|
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement
|
Journal of Public Economics
|
A
|
2
|
|
2009
|
Tax competition with parasitic tax havens
|
Journal of Public Economics
|
A
|
2
|
|
2008
|
Tax law changes, income-shifting and measured wage inequality: Evidence from India
|
Journal of Public Economics
|
A
|
2
|
|
2007
|
The economics of earnings manipulation and managerial compensation
|
RAND Journal of Economics
|
A
|
2
|
|
2006
|
Putting Firms into Optimal Tax Theory
|
American Economic Review
|
S
|
2
|
|
2005
|
The limitations of decentralized world redistribution: An optimal taxation approach
|
European Economic Review
|
B
|
3
|
|
2005
|
Corporate tax evasion with agency costs
|
Journal of Public Economics
|
A
|
2
|
|
2005
|
Do Trust and Trustworthiness Pay Off?
|
Journal of Human Resources
|
A
|
2
|
|
2004
|
Toward a Consumption Tax, and Beyond
|
American Economic Review
|
S
|
4
|
|
2004
|
Do we now collect any revenue from taxing capital income?
|
Journal of Public Economics
|
A
|
3
|
|
2004
|
Are corporate tax rates, or countries, converging?
|
Journal of Public Economics
|
A
|
1
|
|
2003
|
Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time
|
American Economic Review
|
S
|
3
|
|
2003
|
Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity
|
Review of Economics and Statistics
|
A
|
2
|
|
2003
|
Consumer Response to Tax Rebates
|
American Economic Review
|
S
|
2
|
|
2003
|
Thanatology and Economics: The Behavioral Economics of Death
|
American Economic Review
|
S
|
1
|
|
2002
|
The optimal elasticity of taxable income
|
Journal of Public Economics
|
A
|
2
|
|
2001
|
Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota
|
Journal of Public Economics
|
A
|
3
|
|
1999
|
Did Steve Forbes scare the US municipal bond market?
|
Journal of Public Economics
|
A
|
2
|
|
1998
|
The Effect Of Taxes On Investment And Income Shifting To Puerto Rico
|
Review of Economics and Statistics
|
A
|
2
|
|
1997
|
Deconstructing the Income Tax.
|
American Economic Review
|
S
|
1
|
|
1997
|
The seesaw principle in international tax policy
|
Journal of Public Economics
|
A
|
3
|
|
1995
|
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding.
|
American Economic Review
|
S
|
2
|
|
1995
|
Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986.
|
American Economic Review
|
S
|
1
|
|
1995
|
What Do Cross-Country Studies Teach about Government Involvement, Prosperity, and Economic Growth?
|
Brookings Papers on Economic Activity
|
B
|
1
|
|
1994
|
The optimal two-bracket linear income tax
|
Journal of Public Economics
|
A
|
4
|
|
1994
|
Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled
|
Journal of Public Economics
|
A
|
1
|
|
1993
|
Taxes, tariffs, and the global corporation
|
Journal of Public Economics
|
A
|
2
|
|
1993
|
Diminished Expectations of Nuclear War and Increased Personal Savings: Evidence from Individual Survey Data.
|
American Economic Review
|
S
|
2
|
|
1992
|
Do Taxes Matter? Lessons from the 1980's.
|
American Economic Review
|
S
|
1
|
|
1991
|
Do Taxes Matter for Foreign Direct Investment?
|
World Bank Economic Review
|
B
|
2
|
|
1991
|
Welfare Dominance: An Application to Commodity Taxation.
|
American Economic Review
|
S
|
2
|
|
1989
|
The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns.
|
American Economic Review
|
S
|
2
|
|
1989
|
Randomness in tax enforcement
|
Journal of Public Economics
|
A
|
2
|
|
1989
|
Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions.
|
Review of Economics and Statistics
|
A
|
1
|
|
1985
|
An Empirical Test for Tax Evasion.
|
Review of Economics and Statistics
|
A
|
1
|
|
1984
|
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Reply
|
Quarterly Journal of Economics
|
S
|
3
|
|
1983
|
A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures.
|
Journal of Finance
|
A
|
2
|
|
1980
|
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains
|
Quarterly Journal of Economics
|
S
|
3
|
|
1980
|
Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax.
|
Journal of Political Economy
|
S
|
2
|