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Books // Working Papers

2008-1     Kyle D. Logue and Joel Slemrod, “Genes as Tags: The Tax Implications of Widely Available Genetic Information."

2007-5     Austan Goolsbee, Michael Lovenheim, and Joel Slemrod, “Playing with Fire: Cigarettes, Taxes, and Competition from the Internet.”

2007-4     James R. Hines Jr., “Taxation of Foreign Income.”

2007-3     James R. Hines Jr., “Tax Havens.”

2007-2     James R. Hines Jr., “Excise Taxes.”

2007-1     James R. Hines Jr., “Excess Burden of Taxation.”

2006-5     Keith J. Crocker and Joel Slemrod, “The Economics of Earnings Manipulation and Managerial Compensation.”

2006-4     Dhammika Dharmapala and James R. Hines Jr. “Which Countries Become Tax Havens?” December 2006.

2006-3     James R. Hines Jr., “Taxing Consumption and Other Sins,” November 2006.

2006-2     Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Capital Structure with Risky Foreign Investment,” May 2006.

2006-1     Joel Slemrod, “Taxation and Big Brother: Information, Personalization, and Privacy in 21st Century Tax Policy,” October 2005.

2005-13   Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Foreign Direct Investment and Domestic Economic Activity,” October 2005.

2005-12   Joel Slemrod, “My Beautiful Tax Reform,” March 2005. 

2005-11   Mihir A. Desai, Dhammika Dharmapala, and Winnie Fung, “Taxation and the Evolution of Aggregate Corporate Ownership Concentration,” June 2005.

2005-10   Edward L. Maydew and Douglas A. Shackelford, “The Changing Role of Auditors in Corporate Tax Planning,” June 2005.

2005-9     James R. Hines Jr., “Corporate Taxation and International Competition,” July 2005.

2005-8     Donald Bruce, John Deskins, and William F. Fox, “On the Extent, Growth, and Efficiency Consequences of State Business Tax Planning,” June 2005.

2005-7     Michelle Hanlon, Lillian Mills, and Joel Slemrod, “An Empirical Examination of Corporate Tax Noncompliance,” June 2005.

2005-6     Jonathan Gruber and Joshua Rauh, “How Elastic Is the Corporate Income Tax Base?” June 2005. 

2005-5     Alan J. Auerbach and Kevin A. Hassett, “The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study, June 2005.

2005-4     Stephen R. Bond, Michael P. Devereux, and Alexander Klemm, “Dissecting Dividend Decisions: Some Clues About the Effects of Dividend Taxation from Recent UK Reforms,” June 2005.

2005-3     Raj Chetty, Joseph Rosenberg, and Emmanuel Saez, “The Effects of Taxes on Market Responses to Dividend Announcements and Payments: What Can We Learn from the 2003 Dividend Tax Cut?” June 2005.

2005-2     Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Do Tax Havens Divert Economic Activity,” April 2005.

2005-1     Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Foreign Direct Investment and the Domestic Capital Stock,” January 2005.

2004-11    James R. Hines Jr., "Do Tax Havens Flourish?” October 2004.

2004-10   Mihir A. Desai and James R. Hines Jr., “Old Rules and New Realities: Corporate Tax Policy in a Global Setting,”October 2004.

2004-9     Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Economic Effects of Regional Tax Havens,” October 2004.

2004-8     Joel Slemrod, “The Economics of Corporate Tax Selfishness,” September 2004.

2004-7     Keith J. Crocker and Joel Slemrod, "Corporate Tax Evasion with Agency Costs," July 2004.

2004-6     Jon Bakija and Joel Slemrod, "Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns, July 2004.

2004-5     Roger H. Gordon, Laura Kalambokidis, Jeffrey Rohaly, and Joel Slemrod, "Toward a Consumption Tax and Beyond, June 2004. 

2004-4     Joel Slemrod and Varsha Venkatesh, "The Income Tax Compliance Cost of Large and Mid-Size Businesses," April 2004.

2004-3     Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., "Capital Controls, Liberalizations, and Foreign Direct Investment," February 2004.

2004-2     Mihir A. Desai and James R. Hines Jr., "Market Reactions to Export Subsidies," January 2004.

2004-1     James R. Hines Jr., "Privatization and Fiscal Health," January 2004.

2003-7     Naomi E. Feldman and James R. Hines Jr., “Tax Credits and Charitable Contributions in Michigan,” October 2003.

2003-6     Matthew D. Shapiro and Joel Slemrod, “Did the 2001 Tax Rebate Stimulate Spending? Evidence from Taxpayer Surveys,” July 2003.

2003-5     Mihir A. Desai and James R. Hines Jr., “Evaluating International Tax Reform,” June 2003.

2003-4     Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “A Multinational Perspective on Capital Structure Choice and Internal Capital Markets,” May 2003.

2003-3     James R. Hines Jr., “Might Fundamental Tax Reform Increase Criminal Activity?” March 2003. 

2003-2     Claudio A. Agostini, "Tax Interdependence in American States," January 2003.

2003-1     James R. Hines Jr., "Michigan's Flirtation with the Single Business Tax," January 2003. 

2002-10   Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," September 2002.

2002-9     Wojciech Kopczuk, Joel Slemrod, and Shlomo Yitzhaki, "Why World Redistribution Fails," September 2002.

2002-8     Joel Slemrod and Peter Katuscak, “Do Trust and Trustworthiness Pay Off?" September 2002.

2002-7     Joel Slemrod, "Trust in Public Finance," September 2002.

2002-6     Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., "International Joint Ventures and the Boundaries of the Firm," July 2002.

2002-5     Julie Berry Cullen and Roger H. Gordon, "Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S.," June 2002.

2002-4     Mihir A. Desai and James R. Hines Jr., "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions," June 2002.

2002-3     James R. Hines Jr., "On the Timeliness of Tax Reform," March 2002.

2002-2     Roger H. Gordon and James R. Hines Jr., "International Taxation," January 2002.

2002-1     James R. Hines Jr., "Applied Public Finance Meets General Equilibrium: The Research Contributions of Arnold Harberger," January 2002.

2001-21   Randall Reback, "Capitalization Under School Choice Programs: Are the Winners Really the Losers?" November 2001.

2001-20   Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., "Dividend Policy inside the Firm," December 2001.

2001-19   Claudio Agostini and Soraphol Tulayasathien, "Tax Effects on Investment Location: Evidence from Foreign Direct Investment in the U.S. States," December 2001.

2001-18    Peter Birch Sørensen, "International Tax Coordination: Regionalism Versus Globalism," April 2001.

2001-17    John Whalley, "Puzzles over International Taxation of Cross Border Flows of Capital Income," May 2001.

2001-16    Harry Huizinga and Gaëtan Nicodème, "Are International Deposits Tax-Driven?" July 2001.

2001-15    Jack Mintz and Michael Smart, "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," July 2001.

2001-14    Richard Chisik and Ronald B. Davies, "Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence," June 2001.

2001-13    Reuven S. Avi-Yonah, "Tax Competition and E-Commerce," April 2001. 

2001-12    Joel Slemrod, "Are Corporate Tax Rates, or Countries, Converging?" July 2001.

2001-11    John Douglas Wilson and David E. Wildasin, "Tax Competition: Bane or Boon?" August 2001.

2001-10    Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., "Repatriation Taxes and the Dividend Distortions," July 2001.

2001-9      Mihir A. Desai and James R. Hines Jr., "Foreign Direct Investment in a World of Multiple Taxes," October 2000.

2001-8      James R. Hines Jr., Hilary Hoynes, and Alan B. Krueger, "Another Look at Whether a Rising Tide Lifts All Boats," October 2000.

2001-7      Alan J. Auerbach and James R. Hines Jr., "Taxation and Economic Efficiency," February 2001.

2001-6      James R. Hines Jr., "Corporate Taxation," February 2001.

2001-5      William G. Gale and Joel Slemrod, "Rethinking Estate and Gift Tax: Overview," January 2001.

2001-4      Joel Slemrod and Shlomo Yitzhaki, "Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and  the Marginal Benefits of Projects," February 2001.

2001-3      Wojciech Kopczuk and Joel Slemrod, "Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity," February 2001.

2001-2      Alan J. Auerbach and James R. Hines Jr., "Perfect Taxation with Imperfect Competition," February 2001.

2001-1      Mihir A. Desai and James R. Hines Jr., "Exchange Rates and Tax-Based Export Promotion," January 2001.

2000-12    Mihir A. Desai and James R. Hines Jr., "The Uneasy Marriage of Export Incentives and the Income Tax," October 2000.

2000-11    William G. Gale and Joel Slemrod, "We Tax Dead People," October 2000.

2000-10    David Joulfaian, "Charitable Giving in Life and Death," July 2000.

2000-9      Barry W. Johnson, Jacob M. Mikow, and Martha Britton Eller, "Elements of Federal Estate Taxation," July 2000.

2000-8      Richard Schmalbeck, "Avoiding Federal Wealth Transfer Taxes," July 2000.

2000-7      Jonathan S. Feinstein and Chih-Chin Ho, "Elderly Asset Management and Health: An Empirical Analysis," June 2000.

2000-6      Martha Britton Eller, Brian Erard, and Chih-Chin Ho, "The Magnitude and Determinants of Federal Estate Tax Noncompliance," June 2000.

2000-5      Wojciech Kopczuk and Joel Slemrod, "The Impact of the Estate Tax on the Wealth Accumulation and AvoidanceBehavior of Donors," June 2000. 

2000-4      James M. Poterba and Scott Weisbenner, "The Distributional Burden of Taxing Estates and Unrealized Capital Gains at the Time of Death," June 2000.

2000-3      John Laitner, "Simulating the Effects on Inequality and Wealth Accumulation of Eliminating the Federal Gift and Estate Tax," June 2000.

2000-2      Louis Kaplow, "A Framework for Assessing Estate and Gift Taxation," June 2000.

2000-1      James R. Hines Jr. and Adam B. Jaffe, "International Taxation and the Location of Inventive Activity," May 2000.

99-5           Julie Berry Cullen, "The Impact of Fiscal Incentives on Student Disability Rates," May 1999. 

99-4           James R. Hines Jr., "The Case Against Deferral: A Deferential Reconsideration," May 1999.

99-3           Joel Slemrod and Jon Bakija, "Does Growing Inequality Reduce Tax Progressivity? Should It?" February 1999.

99-2           Joel Slemrod and Wojciech Kopczuk, "The Optimal Elasticity of Taxable Income," November 1998.

99-1           James R. Hines Jr., "Lessons from Behavioral Responses to International Taxation," February 1999.

98-22        Eduardo M. R. A. Engel and James R. Hines Jr., "Understanding Tax Evasion Dynamics," December 1998.

98-21        James R. Hines Jr., "Three Sides of Harberger Triangles," November 1998. 

98-20        Joel Slemrod, "Methodological Issues in Measuring and Interpreting Taxable Income Elasticities," August 1998.

98-19        James R. Hines Jr., "Nonprofit Business Activity and the Unrelated Business Income Tax," October 1998.

98-18        James R. Hines Jr., "Tax Sparing' and Direct Investment in Developing Countries," August 1998.

98-17        James R. Hines Jr., "Investment Ramifications of Distortionary Tax Subsidies," May 1998. 

98-16        Robert Carroll, Douglas Holtz-Eakin, Mark Rider, and Harvey S. Rosen, "Entrepreneurs, Income Taxes, andInvestment," December 1997.

98-15        Gerald E. Auten, Charles T. Clotfelter, and Richard L. Schmalbeck, "Taxes and Philanthropy Among the Wealthy," December 1997. 

98-14        James Alm and Sally Wallace, "Are the Rich Different?" October 1997. 

98-13        Alan J. Auerbach, Leonard E. Burman, and Jonathan M. Siegel, "Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data," December 1997.

98-12        Christopher D. Carroll, "Why Do the Rich Save So Much?" December 1997.

98-11        James Poterba, "The Estate Tax and After-Tax Investment Returns," December 1997.

98-10        Andrew Samwick, "Portfolio Responses to Taxation: Evidence from the End of the Rainbow," December 1997.

98-9          Roger H. Gordon and Joel Slemrod, "Are 'Real' Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?" December 1997.

98-8          Robert Moffitt and Mark Wilhelm, "Labor Supply Decisions of the Affluent," March 1998.

98-7          Austan Goolsbee, "It's Not About the Money: Why Natural Experiments Don't Work on the Rich," December 1997.

98-6          Edward N. Wolff, "Who Are the Rich? A Demographic Profile of High-Income and High-Wealth Americans,"September 1997. 

98-5          Douglas A. Shackelford, "The Tax Environment Facing the Wealthy," September 1997.

98-4          Robert H. Frank, "Progressive Taxation and the Incentive Problem," September 1997.

98-3          W. Elliot Brownlee, "Historical Perspective on U.S. Tax Policy Toward the Rich," December 1997.

98-2          Joel Slemrod, "The Economics of Taxing the Rich," February 1998.

98-1          James R. Hines Jr., "What Is Benefit Taxation?" February 1998.

97-4          Mihir A. Desai and James R. Hines Jr., "'Basket' Cases: International Joint Ventures After the Tax Reform Act of 1986," July 1997.

97-3          James R. Hines Jr., "Taxed Avoidance: American Participation in Unsanctioned International Boycotts," October 1997.

97-2          Mihir A. Desai and James R. Hines Jr., "Excess Capital Flows and the Burden of Inflation in Open Economies," July 1997.

97-1          Joel Slemrod, "Measuring Taxpayer Burden and Attitudes for Large Corporations: 1996 and 1992 Survey Results," March 1997.

95-3          Harry Grubert and T. Scott Newlon, "The International Implications of Consumption Tax Proposals," September 1995.

95-2          Alan L. Feld, "Living with the Flat Tax," September 1995.

95-1          Martin D. Ginsburg, "Life Under a Personal Consumption Tax, Some Thoughts on Working, Saving, and Consuming in Nunn-Domenici's Tax World," September 1995.

94-1          Joel Slemrod, Carl Hansen and Roger Procter, "The Seesaw Principle in International Tax Policy," April 1994.

93-11        Joel Slemrod and Marsha Blumenthal, "The Income Tax Compliance Cost of Business," July 1993. 

93-10        Joel Slemrod, Tax Progressivity and Income Inequality: Introduction, May 1993.

93-9          Richard A. Musgrave, "Progressive Taxation, Equity and Tax Design," January 1993.

93-8          Steven M. Sheffrin, "Perceptions of Fairness in the Crucible of Tax Policy," October 1992.

93-7          Michael Haliassos and Andrew B. Lyon, "Progressivity of Capital Gains Taxation with Optimal Portfolio Selection,March 1993.

93-6          John Karl Scholz, "Tax Progressivity and Household Portfolios: Descriptive Evidence from the Surveys of Consumer Finances," May 1993.

93-5          Joel Slemrod, "On the High-Income Laffer Curve," March 1993.

93-4          Robert K. Triest, "The Efficiency Cost of Increased Progressivity," January 1993.

93-3          Lynn A. Karoly, "Trends in Income Inequality: The Impact of, and Implications for, Tax Policy," January 1993.

93-2          Gilbert E. Metcalf, "The Lifetime Incidence of State and Local Taxes: Measuring Changes During the 1980s,"January 1993.

93-1          Richard Kasten, Frank Sammartino, and Eric Toder, "Trends in Federal Tax Progressivity: 1980-1993," January 1993.

90-18        Charles H. Berry, David F. Bradford, and James R. Hines, Jr., "Arm's Length Pricing -- Some Economic Perspectives,"September 1991.

90-17        Stanley Langbein, "A Modified Fractional Apportionment Proposal For Tax Transfer Pricing," September 1991.

90-16        Bibliography on Tax Compliance and Tax Law Enforcement, December 1990.

90-15        Michelle J. White, "Why Are Taxes So Complex and Who Benefits?" December 1989.

90-14        Susan Chaplinsky and Greg Niehaus, "The Tax and Distributional Effects of Leverages ESOPs," October 1989.

90-13        Jeffrey K. MacKie-Mason, "Do Firms Care Who Provides Their Financing?" February 1990.

90-12        Jeffrey K. MacKie-Mason, "Some Nonlinear Tax Effects on Asset Values and Investment Decisions Under Uncertainty," December 1989.

90-11        Jeffrey K. MacKie-Mason, "Do Taxes Affect Corporate Financing Decisions?" November 1989.

90-10        Henry J. Aaron, "Lessons for Tax Reform," November 1989.

90-9           John Whalley, "Foreign Responses to U.S. Tax Reform," December 1989.

90-8           Paul N. Courant and Edward M. Gramlich, "The Impact of TRA on State and Local Fiscal Behavior," November 1989.

90-7          Charles T. Clotfelter, "The Impact of Tax Reform on Charitable Giving: A 1989 Perspective," December 1989.

90-6           Joel Slemrod, "The Impact of the Tax Reform Act of 1986 on Foreign Direct Investment to and from the United States," December 1989.

90-5           James M. Poterba, "Taxation and Housing Markets: Preliminary Evidence on the Effects of Recent Tax Reforms,"December 1989.

90-4          Roger H. Gordon and Jeffrey K. MacKie-Mason, "Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form," December 1989.

90-3          Jonathan Skinner and Daniel Feenberg, "The Impact of the 1986 Tax Reform Act on Personal Saving," November 1989. 

90-2          Alan J. Auerbach and Kevin Hassett, "Investment, Tax Policy and the Tax Reform Act of 1986," December 1989.

90-1          Joel Slemrod, "Do Taxes Matter?: The Economic Impact of the Tax Reform Act of 1986," January 1990.