NBER Papers in JEL Code H2: Public Economics - Taxation, Subsidies, and Revenue

2022
w29954 Seema Jayachandran
The Inherent Trade-Off Between the Environmental and Anti-Poverty Goals of Payments for Ecosystem Services
w29946 Jeffrey R. Brown
James M. Poterba
David P. Richardson

Trends in Retirement and Retirement Income Choices by TIAA Participants: 2000-2018
w29945 Katarzyna A. Bilicka
André Seidel

Measuring Firm Activity from Outer Space
w29931 Wei Jiang
Thomas J. Sargent
Neng Wang
Jinqiang Yang

A p Theory of Government Debt and Taxes
w29930 Resul Cesur
Núria Rodriguez-Planas
Jennifer Roff
David Simon

Domestic Violence and Income: Quasi-Experimental Evidence from the Earned Income Tax Credit
w29923 James Dzansi
Anders Jensen
David Lagakos
Henry Telli

Technology and Local State Capacity: Evidence from Ghana
w29913 Anders Anderson
Harrison Hong

Welfare Implications of Electric-Bike Subsidies: Evidence from Sweden
w29900 Robert Huang
Matthew E. Kahn

An Economic Analysis of U.S Public Transit Carbon Emissions Dynamics
w29854 Irwin Garfinkel
Laurel Sariscsany
Elizabeth Ananat
Sophie M. Collyer
Robert Paul Hartley
Buyi Wang
Christopher Wimer

The Benefits and Costs of a U.S. Child Allowance
w29842 James B. Bushnell
Erich Muehlegger
David S. Rapson

Energy Prices and Electric Vehicle Adoption
w29823 Elizabeth Ananat
Benjamin Glasner
Christal Hamilton
Zachary Parolin

Effects of the Expanded Child Tax Credit on Employment Outcomes: Evidence from Real-World Data from April to December 2021
w29819 Pierre Bachas
Matthew H. Fisher-Post
Anders Jensen
Gabriel Zucman

Globalization and Factor Income Taxation
w29789 Matias Giaccobasso
Brad C. Nathan
Ricardo Perez-Truglia
Alejandro Zentner

Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending
w29783 Don Fullerton
Chi L. Ta

What Determines Effectiveness of Renewable Energy Standards? General Equilibrium Analytical Model and Empirical Analysis
w29745 Tomohiro Hirano
Joseph E. Stiglitz

Land Speculation and Wobbly Dynamics with Endogenous Phase Transitions
w29700 Assaf Razin
Alexander Horst Schwemmer

Ageing and Welfare-State Policy: Macroeconomic Perspective
w29686 Beatrice Ferrario
Stefanie Stantcheva

Eliciting People's First-Order Concerns: Text Analysis of Open-Ended Survey Questions
w29669 David Autor
David Cho
Leland D. Crane
Mita Goldar
Byron Lutz
Joshua K. Montes
William B. Peterman
David D. Ratner
Daniel Villar Vallenas
Ahu Yildirmaz

The $800 Billion Paycheck Protection Program: Where Did the Money Go and Why Did it Go There?
w29667 Marina Azzimonti
Nirvana Mitra

Political Constraints and Sovereign Default
w29657 Stefanie Stantcheva
Inequalities in the Times of a Pandemic
w29656 Zi Yang Kang
Shoshana Vasserman

Robust Bounds for Welfare Analysis
w29650 Jing Xing
Katarzyna A. Bilicka
Xipei Hou

How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT
2021
w29621 Patrick W. Baylis
Judson Boomhower

Mandated vs. Voluntary Adaptation to Natural Disasters: The Case of U.S. Wildfires
w29601 Marie Briere
James M. Poterba
Ariane Szafarz

Choice Overload? Participation and Asset Allocation in French Employer-Sponsored Saving Plans
w29582 Antoine Ferey
Benjamin Lockwood
Dmitry Taubinsky

Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity
w29547 Simon M. Naitram
Matthew C. Weinzierl

The Incidence of the Corporate Income Tax is Irrelevant for its (Benefit-Based) Justification
w29485 E. Mark Curtis
Daniel G. Garrett
Eric C. Ohrn
Kevin A. Roberts
Juan Carlos Suárez Serrato

Capital Investment and Labor Demand
w29478 Joseph S. Shapiro
Pollution Trends and US Environmental Policy: Lessons from the Last Half Century
w29419 Christina D. Romer
David H. Romer

A Social Insurance Perspective on Pandemic Fiscal Policy: Implications for Unemployment Insurance and Hazard Pay
w29400 Matthew Smith
Danny Yagan
Owen M. Zidar
Eric Zwick

The Rise of Pass-Throughs and the Decline of the Labor Share
w29393 Christopher Conlon
Nirupama L. Rao
Yinan Wang

Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes
w29374 Matthew Smith
Owen M. Zidar
Eric Zwick

Top Wealth in America: New Estimates and Implications for Taxing the Rich
w29370 Stefanie Stantcheva
Perceptions and Preferences for Redistribution
w29366 Kevin Corinth
Bruce D. Meyer
Matthew Stadnicki
Derek Wu

The Anti-Poverty, Targeting, and Labor Supply Effects of Replacing a Child Tax Credit with a Child Allowance
w29359 Stefanie Stantcheva
The Effects of Taxes on Innovation: Theory and Empirical Evidence
w29353 John Bound
Andrew Simon

College Choice, Private Options, and The Incidence of Public Investment in Higher Education
w29352 Alan J. Auerbach
William Gale

Tax Policy Design with Low Interest Rates
w29342 Jacob Goldin
Elaine Maag
Katherine Michelmore

Estimating the Net Fiscal Cost of a Child Tax Credit Expansion
w29325 Andrew I. Friedson
Moyan Li
Katherine Meckel
Daniel I. Rees
Daniel W. Sacks

Exposure to Cigarette Taxes as a Teenager and the Persistence of Smoking into Adulthood
w29309 Peter Q. Blair
Kent Smetters

Why Don't Elite Colleges Expand Supply?
w29269 Adrien Bilal
The Geography of Unemployment
w29255 Geoffrey Heal
Empathy and the Efficient Provision of Public Goods
w29245 Alberto Alesina
Matteo F. Ferroni
Stefanie Stantcheva

Perceptions of Racial Gaps, their Causes, and Ways to Reduce Them
w29225 Katarzyna A. Bilicka
Daniela Scur

Organizational Capacity and Profit Shifting
w29224 Laurence J. Kotlikoff
Felix Kubler
Andrey Polbin
Simon Scheidegger

Can Today's and Tomorrow's World Uniformly Gain from Carbon Taxation?
w29216 Rahi Abouk
Charles J. Courtemanche
Dhaval M. Dave
Bo Feng
Abigail S. Friedman
Johanna Catherine Maclean
Michael F. Pesko
Joseph J. Sabia
Samuel Safford

Intended and Unintended Effects of E-cigarette Taxes on Youth Tobacco Use
w29178 Benjamin R. Handel
Jonathan T. Kolstad

The Affordable Care Act After a Decade: Industrial Organization of the Insurance Exchanges
w29160 Eduardo Dávila
Ansgar Walther

Corrective Regulation with Imperfect Instruments
w29149 Andrés Fernández
Daniel Guzman
Ruy E. Lama
Carlos A. Vegh

Procyclical Fiscal Policy and Asset Market Incompleteness
w29145 Andrew I. Friedson
Moyan Li
Katherine Meckel
Daniel I. Rees
Daniel W. Sacks

Cigarette Taxes, Smoking, and Health in the Long-Run
w29118 Severin Borenstein
James B. Bushnell

Headwinds and Tailwinds: Implications of Inefficient Retail Energy Pricing for Energy Substitution
w29107 Zadia M. Feliciano
Meng-Ting Chen

Intangible Assets, Corporate Taxes and the Relocation of Pharmaceutical Establishments: The case of Puerto Rico
w29073 Don Fullerton
Shan He

Do Market Failures Create a 'Durability Gap' in the Circular Economy?
w29067 Kenneth Gillingham
Designing Fuel-Economy Standards in Light of Electric Vehicles
w29066 Qiaoyi Chen
Zhao Chen
Zhikuo Liu
Juan Carlos Suárez Serrato
Daniel Xu

Regulating Conglomerates in China: Evidence from an Energy Conservation Program
w29059 Miguel Almunia
Jonas Hjort
Justine Knebelmann
Lin Tian

Strategic or Confused Firms? Evidence from "Missing" Transactions in Uganda
w29029 Paul R. Organ
Alex Ruda
Joel Slemrod
Alex Turk

Do Collateral Sanctions Work? Evidence from the IRS' Passport Certification and Revocation Process
w29012 Panle Jia Barwick
Shanjun Li
Andrew R. Waxman
Jing Wu
Tianli Xia

Efficiency and Equity Impacts of Urban Transportation Policies with Equilibrium Sorting
w29000 Mikhail Golosov
Michael Graber
Magne Mogstad
David Novgorodsky

How Americans Respond to Idiosyncratic and Exogenous Changes in Household Wealth and Unearned Income
w28975 Benjamin Lockwood
Hunt Allcott
Dmitry Taubinsky
Afras Y. Sial

What Drives Demand for State-Run Lotteries? Evidence and Welfare Implications
w28960 John Cawley
Michael R. Daly
Rebecca Thornton

The Effect of Beverage Taxes on Youth Consumption and BMI: Evidence from Mauritius
w28951 Johannes Brumm
Xiangyu Feng
Laurence J. Kotlikoff
Felix Kubler

When Interest Rates Go Low, Should Public Debt Go High?
w28933 James E. Archsmith
Erich Muehlegger
David S. Rapson

Future Paths of Electric Vehicle Adoption in the United States: Predictable Determinants, Obstacles and Opportunities
w28838 Kory Kroft
Jean-William P. Laliberté
René Leal Vizcaíno
Matthew J. Notowidigdo

Efficiency and Incidence of Taxation with Free Entry and Love-of-Variety Preferences
w28826 Daniel M. Hungerman
Tax Evasion, Efficiency, and Bunching in the Presence of Enforcement Notches
w28797 Brian R. Copeland
Joseph S. Shapiro
M. Scott Taylor

Globalization and the Environment
w28795 Alan Finkelstein Shapiro
Gilbert E. Metcalf

The Macroeconomic Effects of a Carbon Tax to Meet the U.S. Paris Agreement Target: The Role of Firm Creation and Technology Adoption
w28783 Antonio Bento
Noah S. Miller
Mehreen Mookerjee
Edson R. Severnini

Time is of the Essence: Climate Adaptation Induced by Existing Institutions
w28775 John M. Barrios
John Gallemore

Tax Planning Knowledge Diffusion via the Labor Market
w28737 Casey B. Mulligan
The Backward Art of Slowing the Spread? Congregation Efficiencies during COVID-19
w28736 Dani Rodrik
Stefanie Stantcheva

A Policy Matrix for Inclusive Prosperity
w28712 Georgii Riabov
Aleh Tsyvinski

Policy with Stochastic Hysteresis
w28680 Lucas Goodman
Katherine Lim
Bruce Sacerdote
Andrew Whitten

How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms
w28677 James H. Stock
Daniel N. Stuart

Robust Decarbonization of the US Power Sector: Policy Options
w28659 Ying Fan
Ge Zhang

The Welfare Effect of a Consumer Subsidy with Price Ceilings: The Case of Chinese Cell Phones
w28646 Samara R. Gunter
Daniel Riera-Crichton
Carlos A. Vegh
Guillermo Vuletin

Policy Implications of Non-Linear Effects of Tax Changes on Output
w28637 Anne Brockmeyer
Alejandro Estefan
Karina Ramírez Arras
Juan Carlos Suárez Serrato

Taxing Property in Developing Countries: Theory and Evidence from Mexico
w28631 Soeren J. Henn
Christian Mastaki Mugaruka
Miguel Ortiz
Raúl Sánchez de la Sierra
David Qihang Wu

On the Ends of the State: Stationary Bandits and the Time Horizon in Eastern Congo
w28620 Kenneth Gillingham
Marten Ovaere
Stephanie M. Weber

Carbon Policy and the Emissions Implications of Electric Vehicles
w28594 Matthew Freedman
David Neumark
Shantanu Khanna

Combining Rules and Discretion in Economic Development Policy: Evidence on the Impacts of the California Competes Tax Credit
w28576 Michael Geruso
Michael R. Richards

Trading Spaces: Medicare's Regulatory Spillovers on Treatment Setting for Non-Medicare Patients
w28573 Matthew Freedman
Shantanu Khanna
David Neumark

JUE Insight: The Impacts of Opportunity Zones on Zone Residents
w28564 Brian C. Prest
James H. Stock

Climate Royalty Surcharges
w28556 Michael Baker
Derek Messacar
Mark Stabile

The Effects of Child Tax Benefits on Poverty and Labor Supply: Evidence from the Canada Child Benefit and Universal Child Care Benefit
w28546 Yonatan Berman
Salvatore Morelli

On the Distribution of Estates and the Distribution of Wealth: Evidence from the Dead
w28543 James J. Heckman
Rasmus Landersø

Lessons from Denmark about Inequality and Social Mobility
w28542 John Guyton
Patrick Langetieg
Daniel Reck
Max Risch
Gabriel Zucman

Tax Evasion at the Top of the Income Distribution: Theory and Evidence
w28514 Adam M. Lavecchia
Alisa Tazhitdinova

Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada
w28499 Tatiana Homonoff
Lee-Sien Kao
Javiera Selman
Christina Seybolt

Skipping the Bag: The Intended and Unintended Consequences of Disposable Bag Regulation
w28490 Vanya Horneff
Raimond Maurer
Olivia S. Mitchell

Do Required Minimum Distribution 401(k) Rules Matter, and For Whom? Insights from a Lifecycle Model
w28480 Manuel Bellanger
Robert Fonner
Daniel S. Holland
Gary D. Libecap
Douglas W. Lipton
Pierre Scemama
Cameron Speir
Olivier Thébaud

Cross-sectoral Externalities Related to Natural Resources and Ecosystem Services
w28478 Benjamin Hansen
Keaton S. Miller
Caroline Weber

Vertical Integration and Production Inefficiency in the Presence of a Gross Receipts Tax
w28414 Robert W. Fairlie
Frank M. Fossen

Sales Losses in the First Quarter of the COVID-19 Pandemic: Evidence from California Administrative Data
w28398 Jacob Goldin
Tatiana Homonoff
Rizwan Javaid
Brenda Schafer

Tax Filing and Take-Up: Experimental Evidence on Tax Preparation Outreach and EITC Participation
w28389 Joseph S. Shapiro
Reed Walker

Where is Pollution Moving? Environmental Markets and Environmental Justice
w28385 Cecile Gaubert
Patrick M. Kline
Damián Vergara
Danny Yagan

Trends in U.S. Spatial Inequality: Concentrating Affluence and a Democratization of Poverty
w28384 Andrea Lanteri
Adriano A. Rampini

Constrained-Efficient Capital Reallocation
w28362 Natasha Sarin
Lawrence H. Summers
Owen M. Zidar
Eric Zwick

Rethinking How We Score Capital Gains Tax Reform
w28347 Marco Battaglini
Chaos and Unpredictability in Dynamic Social Problems
w28337 Cecile Gaubert
Patrick M. Kline
Danny Yagan

Place-Based Redistribution
w28324 Lucas W. Davis
What Matters for Electrification? Evidence from 70 Years of U.S. Home Heating Choices
2020
w28312 Naomi Feldman
Ori Heffetz

A Grant to Every Citizen: Survey Evidence of the Impact of a Direct Government Payment in Israel
w28303 Casey B. Mulligan
Deaths of Despair and the Incidence of Excess Mortality in 2020
w28294 Mariacristina De Nardi
Giulio Fella
Gonzalo Paz-Pardo

Wage Risk and Government and Spousal Insurance
w28244 Lucas W. Davis
Estimating the Price Elasticity of Demand for Subways: Evidence from Mexico
w28235 Marcelo L. Bergolo
Martin Leites
Ricardo Perez-Truglia
Matias Strehl

What Makes a Tax Evader?
w28230 Charlotte Bartels
Simon Jäger
Natalie Obergruber

Long-Term Effects of Equal Sharing: Evidence from Inheritance Rules for Land
w28229 Bruce D. Meyer
Derek Wu
Grace Finley
Patrick Langetieg
Carla Medalia
Mark Payne
Alan Plumley

The Accuracy of Tax Imputations: Estimating Tax Liabilities and Credits Using Linked Survey and Administrative Data
w28199 Joseph S. Shapiro
Reed Walker

Is Air Pollution Regulation Too Stringent?
w28182 Mario J. Crucini
Oscar O'Flaherty

Stay-at-Home Orders in a Fiscal Union
w28150 Florian Scheuer
Joel Slemrod

Taxing Our Wealth
w28099 Kristoffer B. Hvidberg
Claus Kreiner
Stefanie Stantcheva

Social Positions and Fairness Views on Inequality
w28098 Benjamin Lockwood
Afras Y. Sial
Matthew C. Weinzierl

Designing, not Checking, for Policy Robustness: An Example with Optimal Taxation
w28086 Elizabeth Linos
Allen Prohofsky
Aparna Ramesh
Jesse Rothstein
Matt Unrath

Can Nudges Increase Take-up of the EITC?: Evidence from Multiple Field Experiments
w28051 Zhao Chen
Yuxuan He
Zhikuo Liu
Juan Carlos Suárez Serrato
Daniel Yi Xu

The Structure of Business Taxation in China
w28042 Sylvain Chassang
Lucia Del Carpio
Samuel Kapon

Using Divide and Conquer to Improve Tax Collection: Theory and Laboratory Evidence
w28041 Diane Whitmore Schanzenbach
Michael R. Strain

Employment Effects of the Earned Income Tax Credit: Taking the Long View
w28032 R. Glenn Hubbard
Michael R. Strain

Has the Paycheck Protection Program Succeeded?
w28006 Jonathan Heathcote
Kjetil Storesletten
Giovanni L. Violante

How Should Tax Progressivity Respond to Rising Income Inequality?
w27982 Joshua S. Graff Zivin
Matthew J. Neidell
Nicholas J. Sanders
Gregor Singer

When Externalities Collide: Influenza and Pollution
hoyn-1 Hilary W. Hoynes
Camille Landais
and Johannes Spinnewijn
organizers

Inequality and Public Policy, Trans-Atlantic Public Economics Seminar 2018
w27960 Garth Heutel
Xin Zhang

Efficiency Wages, Unemployment, and Environmental Policy
w27946 Youssef Benzarti
Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs
w27940 Jacob Goldin
Katherine Michelmore

Who Benefits From the Child Tax Credit?
w27939 James R. Hines Jr.
Corporate Taxation and the Distribution of Income
w27936 Mark Duggan
Gopi Shah Goda
Gina Li

The Effects of the Affordable Care Act on the Near-Elderly: Evidence for Health Insurance Coverage and Labor Market Outcomes
w27922 Emmanuel Saez
Gabriel Zucman

The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts
w27921 Emmanuel Saez
Gabriel Zucman

Trends in US Income and Wealth Inequality: Revising After the Revisionists
w27899 Paolo Acciari
Salvatore Morelli

Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995-2016
w27888 James Andreoni
Ray Madoff

Calculating DAF Payout and What We Learn When We Do It Correctly
w27880 Derek Lemoine
Incentivizing Negative Emissions Through Carbon Shares
w27875 C. Yiwei Zhang
Jeffrey Hemmeter
Judd B. Kessler
Robert D. Metcalfe
Robert Weathers

Nudging Timely Wage Reporting: Field Experimental Evidence from the United States Social Supplementary Income Program
w27865 Alex Rees-Jones
John D'Attoma
Amedeo Piolatto
Luca Salvadori

COVID-19 Changed Tastes for Safety-Net Programs
w27835 Pablo Mitnik
Anne-Line Helsø
Victoria L. Bryant

Inequality of Opportunity for Income in Denmark and the United States: A Comparison Based on Administrative Data
w27826 Eduardo Dávila
Optimal Financial Transaction Taxes
w27816 Brad C. Nathan
Ricardo Perez-Truglia
Alejandro Zentner

My Taxes are Too Darn High: Why Do Households Protest their Taxes?
w27781 Robert I. Harris
William A. Pizer

Using Taxes to Meet an Emission Target
w27776 Samuel Bazzi
Martin Fiszbein
Mesay Gebresilasse

Rugged Individualism and Collective (In)action During the COVID-19 Pandemic
w27770 Yazan Al-Karablieh
Evangelos Koumanakos
Stefanie Stantcheva

Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting
w27752 Wojciech Kopczuk
Eric Zwick

Business Incomes at the Top
w27751 Matthew R. Denes
Sabrina T. Howell
Filippo Mezzanotti
Xinxin Wang
Ting Xu

Investor Tax Credits and Entrepreneurship: Evidence from U.S. States
w27726 Alisa Tazhitdinova
Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform
w27717 Jacob Bastian
Lance Lochner

The EITC and Maternal Time Use: More Time Working and Less Time with Kids?
w27705 Ole Agersnap
Owen M. Zidar

The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates
w27699 Stefanie Stantcheva
Understanding Tax Policy: How Do People Reason?
w27683 H. Spencer Banzhaf
A History of Pricing Pollution (Or, Why Pigouvian Taxes are not Necessarily Pigouvian)
w27666 Justin E. Holz
John A. List
Alejandro Zentner
Marvin Cardoza
Joaquin Zentner

The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment
w27659 Isil Erel
Jack Liebersohn

Does FinTech Substitute for Banks? Evidence from the Paycheck Protection Program
w27637 Annette Alstadsæter
Julie Brun Bjørkheim
Wojciech Kopczuk
Andreas Økland

Norwegian and US Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well
w27626 David Neumark
Katherine E. Williams

Do State Earned Income Tax Credits Increase Participation in the Federal EITC?
w27622 Corina Boar
Virgiliu Midrigan

Efficient Redistribution
w27574 Ammar Farooq
Adriana D. Kugler
Umberto Muratori

Do Unemployment Insurance Benefits Improve Match and Employer Quality? Evidence from Recent U.S. Recessions
w27571 Natasha Sarin
Lawrence H. Summers

Understanding the Revenue Potential of Tax Compliance Investment
w27545 David Neumark
Timothy Young

Heterogeneous Effects of State Enterprise Zone Programs in the Shorter Run and Longer Run
w27541 H. Spencer Banzhaf
V. Kerry Smith

Financing Outdoor Recreation
w27488 Gilbert E. Metcalf
James H. Stock

The Macroeconomic Impact of Europe's Carbon Taxes
w27485 Youssef Benzarti
Jarkko Harju

Can Payroll Tax Cuts Help Firms During Recessions?
w27478 Naoki Aizawa
Soojin Kim
Serena Rhee

Labor Market Screening and Social Insurance Program Design for the Disabled
w27470 Alexander F. Wagner
Richard J. Zeckhauser
Alexandre Ziegler

The Tax Cuts and Jobs Act: Which Firms Won? Which Lost?
w27459 John Beshears
James J. Choi
Christopher Clayton
Christopher Harris
David Laibson
Brigitte C. Madrian

Optimal Illiquidity
w27444 Elira Kuka
Na'ama Shenhav

Long-Run Effects of Incentivizing Work After Childbirth
w27429 Pierre Bachas
Lucie Gadenne
Anders Jensen

Informality, Consumption Taxes and Redistribution
w27409 Kory Kroft
Jean-William P. Laliberté
René Leal-Vizcaíno
Matthew J. Notowidigdo

Salience and Taxation with Imperfect Competition
w27366 Alan J. Auerbach
Yuriy Gorodnichenko
Daniel Murphy

Inequality, Fiscal Policy and COVID19 Restrictions in a Demand-Determined Economy
w27363 Qiping Xu
Eric Zwick

Tax Policy and Abnormal Investment Behavior
w27351 Diego Daruich
Raquel Fernández

Universal Basic Income: A Dynamic Assessment
w27348 Richard Blundell
Margherita Borella
Jeanne Commault
Mariacristina De Nardi

Why Does Consumption Fluctuate in Old Age and How Should the Government Insure It?
w27334 Michael Darden
Cities and Smoking
w27307 Adele Morris
Noah Kaufman
Siddhi Doshi

Revenue at Risk in Coal-Reliant Counties
w27285 Stephen P. Holland
Erin T. Mansur
Nicholas Z. Muller
Andrew J. Yates

The Environmental Benefits from Transportation Electrification: Urban Buses
w27242 Henrik Kleven
Sufficient Statistics Revisited
w27239 Assaf Razin
Efraim Sadka
Alexander Horst Schwemmer

DEglobalizaion and Social Safety Nets in Post-Covid-19 Era: Textbook Macroeconomic Analysis
w27238 Paola Giuliano
Marco Tabellini

The Seeds of Ideology: Historical Immigration and Political Preferences in the United States
w27221 Viral V. Acharya
Raghuram Rajan
Jack Shim

When is Debt Odious? A Theory of Repression and Growth Traps
w27204 Andrew I. Friedson
Daniel I. Rees

Cigarette Taxes and Smoking in the Long Run
w27164 David Altig
Alan J. Auerbach
Laurence J. Kotlikoff
Elias Ilin
Victor Ye

Marginal Net Taxation of Americans' Labor Supply
w27142 Matthew Kotchen
Kathleen Segerson

The Use of Group-Level Approaches to Environmental and Natural Resource Policy
w27137 Jose Maria Barrero
Nicholas Bloom
Steven J. Davis

COVID-19 Is Also a Reallocation Shock
w27109 Ufuk Akcigit
Stefanie Stantcheva

Taxation and Innovation: What Do We Know?
w27095 João Granja
Christos Makridis
Constantine Yannelis
Eric Zwick

Did the Paycheck Protection Program Hit the Target?
w26845 Joseph S. Shapiro
The Environmental Bias of Trade Policy
w27066 Harrison Hong
Neng Wang
Jinqiang Yang

Mitigating Disaster Risks in the Age of Climate Change
w27058 Scott R. Baker
Stephen Teng Sun
Constantine Yannelis

Corporate Taxes and Retail Prices
w27024 Stefan Steinerberger
Aleh Tsyvinski

On Vickrey's Income Averaging
w27009 Zachary A. Bethune
Anton Korinek

Covid-19 Infection Externalities: Trading Off Lives vs. Livelihoods
w27000 Hunt Allcott
Charlie Rafkin

Optimal Regulation of E-cigarettes: Theory and Evidence
w26968 Patrick Bolton
Marcin Kacperczyk

Do Investors Care about Carbon Risk?
w26966 Jeff Larrimore
Jacob Mortenson
David Splinter

Presence and Persistence of Poverty in U.S. Tax Data
w26956 Antonio Bento
Kevin Roth
Andrew R. Waxman

Avoiding Traffic Congestion Externalities? The Value of Urgency
w26939 James S. Cloyne
Òscar Jordà
Alan M. Taylor

Decomposing the Fiscal Multiplier
w26921 Philippe Aghion
Roland Bénabou
Ralf Martin
Alexandra Roulet

Environmental Preferences and Technological Choices: Is Market Competition Clean or Dirty?
w26919 Laurence J. Kotlikoff
Felix Kubler
Andrey Polbin
Simon Scheidegger

Pareto-Improving Carbon-Risk Taxation
w26899 Thomas R. Tørsløv
Ludvig S. Wier
Gabriel Zucman

Externalities in International Tax Enforcement: Theory and Evidence
w26848 Leopoldo Fergusson
Carlos A. Molina
James A. Robinson

The Weak State Trap
w26812 Casey B. Mulligan
Prices and Federal Policies in Opioid Markets
w26804 Stephen P. Holland
Erin T. Mansur
Andrew J. Yates

The Electric Vehicle Transition and the Economics of Banning Gasoline Vehicles
w26704 Stefanie Stantcheva
Dynamic Taxation
w26700 Mattia Landoni
Stephen P. Zeldes

Should the Government be Paying Investment Fees on $3 Trillion of Tax-Deferred Retirement Assets?
w26683 Louis Kaplow
A Unified Perspective on Efficiency, Redistribution, and Public Policy
w26640 Youssef Benzarti
Jarkko Harju

Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production
w26620 Alberto F. Alesina
Stefanie Stantcheva

Diversity, Immigration, and Redistribution
w26613 Stephanie Schmitt-Grohé
Martín Uribe

Deterministic Debt Cycles in Open Economies with Flow Collateral Constraints
w26611 Kyle Handley
Fariha Kamal
Ryan Monarch

Rising Import Tariffs, Falling Export Growth: When Modern Supply Chains Meet Old-Style Protectionism
w26603 Cailin R. Slattery
Owen M. Zidar

Evaluating State and Local Business Tax Incentives
2019
w26571 Lev Drucker
Katya Mazirov
David Neumark

Who Pays for and Who Benefits from Minimum Wage Increases? Evidence from Israeli Tax Data on Business Owners and Workers
w26555 Dietmar Fehr
Johanna Mollerstrom
Ricardo Perez-Truglia

Your Place in the World: Relative Income and Global Inequality
w26554 Alexander Bick
Nicola Fuchs-Schündeln
David Lagakos
Hitoshi Tsujiyama

Why are Average Hours Worked Lower in Richer Countries?
w26550 Patrick Baylis
Judson Boomhower

Moral Hazard, Wildfires, and the Economic Incidence of Natural Disasters
w26544 Edward N. Wolff
Wealth Taxation in the United States
w26537 Lawrence H. Goulder
Xianling Long
Jieyi Lu
Richard D. Morgenstern

China's Unconventional Nationwide CO₂ Emissions Trading System: The Wide-Ranging Impacts of an Implicit Output Subsidy
w26533 Jacob Goldin
Ithai Z. Lurie
Janet McCubbin

Health Insurance and Mortality: Experimental Evidence from Taxpayer Outreach
w26532 Richard V. Burkhauser
Kevin Corinth
James Elwell
Jeff Larrimore

Evaluating the Success of President Johnson's War on Poverty: Revisiting the Historical Record Using an Absolute Full-Income Poverty Measure
w26476 Daniel L. Dench
Theodore J. Joyce

The Earned Income Tax Credit and Infant Health Revisited
w26475 Natasha Sarin
Lawrence H. Summers

Shrinking the Tax Gap: Approaches and Revenue Potential
w26466 Chunzan Wu
Dirk Krueger

Consumption Insurance Against Wage Risk: Family Labor Supply and Optimal Progressive Income Taxation
w26454 Ole Agersnap
Amalie Sofie Jensen
Henrik Kleven

The Welfare Magnet Hypothesis: Evidence From an Immigrant Welfare Scheme in Denmark
w26452 Jonathan Meer
Benjamin A. Priday

Tax Prices and Charitable Giving: Projected Changes in Donations Under the 2017 TCJA
w26447 Bilge Erten
Anton Korinek
José Antonio Ocampo

Capital Controls: Theory and Evidence
w26439 James Elwell
Kevin Corinth
Richard V. Burkhauser

Income Growth and its Distribution from Eisenhower to Obama: The Growing Importance of In-Kind Transfers (1959-2016)
w26430 Kurt J. Lavetti
Thomas DeLeire
Nicolas R. Ziebarth

How Do Low-Income Enrollees in the Affordable Care Act Marketplaces Respond to Cost-Sharing?
w26405 Henrik Kleven
The EITC and the Extensive Margin: A Reappraisal
w26397 Gianluca Benigno
Huigang Chen
Christopher Otrok
Alessandro Rebucci
Eric R. Young

Optimal Policy for Macro-Financial Stability
w26393 John Cawley
David Frisvold
David Jones

The Impact of Sugar-Sweetened Beverage Taxes on Purchases: Evidence from Four City-Level Taxes in the U.S.
w26391 Emmanuel Saez
Benjamin Schoefer
David Seim

Hysteresis from Employer Subsidies
w26390 Gharad Bryan
Edward Glaeser
Nick Tsivanidis

Cities in the Developing World
w26367 Maria Polyakova
Stephen P. Ryan

Subsidy Targeting with Market Power
w26336 Zhao Chen
Xian Jiang
Zhikuo Liu
Juan Carlos Suárez Serrato
Daniel Xu

Tax Policy and Lumpy Investment Behavior: Evidence from China's VAT Reform
w26349 Joshua Rauh
Ryan J. Shyu

Behavioral Responses to State Income Taxation of High Earners: Evidence from California
w26309 Antonio M. Bento
Mark R. Jacobsen
Christopher R. Knittel
Arthur A. van Benthem

Estimating the Costs and Benefits of Fuel-Economy Standards
w26284 Fatih Guvenen
Gueorgui Kambourov
Burhanettin Kuruscu
Sergio Ocampo-Diaz
Daphne Chen

Use It or Lose It: Efficiency Gains from Wealth Taxation
w26276 Robert Scherf
Matthew Weinzierl

Understanding Different Approaches to Benefit-Based Taxation
w26267 Esteban Rossi-Hansberg
Pierre-Daniel Sarte
Felipe Schwartzman

Cognitive Hubs and Spatial Redistribution
w26207 Florian Scheuer
Joel Slemrod

Taxation and the Superrich
w26195 Youssef Benzarti
Alisa Tazhitdinova

Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms
w26189 Gabriel K. Innes
Pranay R. Randad
Anton Korinek
Meghan F. Davis
Lance B. Price
Anthony D. So
Christopher D. Heaney

External Societal Costs of Antimicrobial Resistance in Humans Attributable to Antimicrobial Use in Livestock
w26180 William Morrison
Dmitry Taubinsky

Rules of Thumb and Attention Elasticities: Evidence from Under- and Overreaction to Taxes
w26177 Mariano Max Croce
Thien T. Nguyen
Steve Raymond

Persistent Government Debt and Aggregate Risk Distribution
w26154 Joao Guerreiro
Sergio Rebelo
Pedro Teles

What is the Optimal Immigration Policy? Migration, Jobs and Welfare
w26150 M. Chatib Basri
Mayara Felix
Rema Hanna
Benjamin A. Olken

Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia
w26146 Soren T. Anderson
Ioana Marinescu
Boris Shor

Can Pigou at the Polls Stop Us Melting the Poles?
w26099 Catherine Fazio
Jorge Guzman
Scott Stern

The Impact of State-Level R&D Tax Credits on the Quantity and Quality of Entrepreneurship
w26097 Margherita Borella
Mariacristina De Nardi
Fang Yang

Are Marriage-Related Taxes and Social Security Benefits Holding Back Female Labor Supply?
w26093 Marc A. C. Hafstead
Roberton C. Williams III

Jobs and Environmental Regulation
w26077 David A. Keiser
Joseph S. Shapiro

US Water Pollution Regulation over the Last Half Century: Burning Waters to Crystal Springs?
w26063 Anmol Bhandari
Serdar Birinci
Ellen McGrattan
Kurt See

What Do Survey Data Tell Us about US Businesses?
w26041 Richard J. Zeckhauser
Strategic Sorting: The Role of Ordeals in Health Care
w26017 Michael F. Pesko
Charles J. Courtemanche
Johanna Catherine Maclean

The Effects of Traditional Cigarette and E-Cigarette Taxes on Adult Tobacco Product Use
w26014 Trevon D. Logan
Whitelashing: Black Politicians, Taxes, and Violence
w26000 Juan Carlos Conesa
Timothy J. Kehoe
Vegard M. Nygaard
Gajendran Raveendranathan

Implications of Increasing College Attainment for Aging in General Equilibrium
w25963 Patrick Button
Do Tax Incentives Affect Business Location and Economic Development? Evidence from State Film Incentives
w25958 Alex Rees-Jones
Kyle T. Rozema

Price Isn't Everything: Behavioral Response around Changes in Sin Taxes
w25947 Debopam Bhattacharya
Pascaline Dupas
Shin Kanaya

Demand and Welfare Analysis in Discrete Choice Models with Social Interactions
w25939 Joseph E. Stiglitz
Addressing Climate Change through Price and Non-Price Interventions
w25906 Jack Favilukis
Pierre Mabille
Stijn Van Nieuwerburgh

Affordable Housing and City Welfare
w25895 Jess Benhabib
Bálint Szőke

Optimal Positive Capital Taxes at Interior Steady States
w25831 James M. Sallee
Pigou Creates Losers: On the Implausibility of Achieving Pareto Improvements from Efficiency-Enhancing Policies
w25822 Jack W. Britton
Jonathan Gruber

Do Income Contingent Student Loan Programs Distort Earnings? Evidence from the UK
w25821 Stefan Steinerberger
Aleh Tsyvinski

Tax Mechanisms and Gradient Flows
w25797 Kenneth A. Castellanos
Garth Heutel

Unemployment, Labor Mobility, and Climate Policy
w25783 Been-Lon Chen
Hung-Ju Chen
Ping Wang

Long-Run Tax Incidence in a Human Capital-based Endogenous Growth Model with Labor-Market Frictions
w25776 Richard Blundell
Monica Costa Dias
David A. Goll
Costas Meghir

Wages, Experience and Training of Women over the Lifecycle
w25773 Bronwyn H. Hall
Tax Policy for Innovation
w25770 David Altig
Alan J. Auerbach
Patrick C. Higgins
Darryl R. Koehler
Laurence J. Kotlikoff
Michael Leiseca
Ellyn Terry
Yifan Ye

Did the 2017 Tax Reform Discriminate against Blue State Voters?
w25760 Laurence J. Kotlikoff
Felix Kubler
Andrey Polbin
Jeffrey D. Sachs
Simon Scheidegger

Making Carbon Taxation a Generational Win Win
w25757 Michael Gelman
Shachar Kariv
Matthew D. Shapiro
Dan Silverman

Rational Illiquidity and Consumption: Theory and Evidence from Income Tax Withholding and Refunds
w25745 Marco Battaglini
Luigi Guiso
Chiara Lacava
Eleonora Patacchini

Tax Professionals: Tax-Evasion Facilitators or Information Hubs?
w25740 Henrik Kleven
Camille Landais
Mathilde Muñoz
Stefanie Stantcheva

Taxation and Migration: Evidence and Policy Implications
w25725 Charles I. Jones
Taxing Top Incomes in a World of Ideas
w25696 Don Fullerton
Chi L. Ta

Costs of Energy Efficiency Mandates Can Reverse the Sign of Rebound
w25651 Youssef Benzarti
Jarkko Harju
Tuomas Matikka

Does Mandating Social Insurance Affect Entrepreneurial Activity?
w25643 Grischa Perino
Robert A. Ritz
Arthur van Benthem

Overlapping Climate Policies
w25636 Juliano Assunção
Robert McMillan
Joshua Murphy
Eduardo Souza-Rodrigues

Optimal Environmental Targeting in the Amazon Rainforest
w25623 Joel Slemrod
Obeid Ur Rehman
Mazhar Waseem

Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan
w25617 Jonathan Heathcote
Kjetil Storesletten
Giovanni L. Violante

Optimal Progressivity with Age-Dependent Taxation
w25582 Don Fullerton
Chi L. Ta

Environmental Policy on the Back of an Envelope: A Cobb-Douglas Model is Not Just a Teaching Tool
w25580 V. Kerry Smith
Ben Whitmore

Amenities, Risk, and Flood Insurance Reform
w25578 Louis Kaplow
Market Power and Income Taxation
w25575 Timothy Besley
Anders Jensen
Torsten Persson

Norms, Enforcement, and Tax Evasion
w25574 David S. Lee
Pauline Leung
Christopher J. O'Leary
Zhuan Pei
Simon Quach

Are Sufficient Statistics Necessary? Nonparametric Measurement of Deadweight Loss from Unemployment Insurance
w25570 Scott P. Burger
Christopher R. Knittel
Ignacio J. Pérez-Arriaga
Ian Schneider
Frederik vom Scheidt

The Efficiency and Distributional Effects of Alternative Residential Electricity Rate Designs
w25560 Meredith Fowlie
Edward A. Rubin
Reed Walker

Bringing Satellite-Based Air Quality Estimates Down to Earth
w25546 Daniel G. Garrett
Eric C. Ohrn
Juan Carlos Suárez Serrato

Tax Policy and Local Labor Market Behavior
w25538 Hilary W. Hoynes
Jesse Rothstein

Universal Basic Income in the US and Advanced Countries
w25520 Eduardo Dávila
Benjamin M. Hébert

Optimal Corporate Taxation Under Financial Frictions
w25516 Daniel G. Garrett
Juan Carlos Suárez Serrato

How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit
w25508 Robert J. Barro
Brian Wheaton

Incorporation, and Productivity
w25502 Anders Jensen
Employment Structure and the Rise of the Modern Tax System
w25462 Gabriel Zucman
Global Wealth Inequality
2018
w25388 James R. Hines Jr.
Michael Keen

Certain Effects of Uncertain Taxes
w25359 Erich Muehlegger
David S. Rapson

Subsidizing Low- and Middle-Income Adoption of Electric Vehicles: Quasi-Experimental Evidence from California
w25339 Stephen P. Holland
Erin T. Mansur
Nicholas Muller
Andrew J. Yates

Decompositions and Policy Consequences of an Extraordinary Decline in Air Pollution from Electricity Generation
w25326 Christine L. Exley
Judd B. Kessler

Equity Concerns are Narrowly Framed
w25283 Michelle Hanlon
Jeffrey L. Hoopes
Joel Slemrod

Tax Reform Made Me Do It!
w25235 Garth Heutel
Bankable Prices
w25230 Simon Jäger
Benjamin Schoefer
Samuel G. Young
Josef Zweimüller

Wages and the Value of Nonemployment
w25212 Scott R. Baker
Lorenz Kueng
Leslie McGranahan
Brian T. Melzer

Do Household Finances Constrain Unconventional Fiscal Policy?
w25191 Annette Alstadsæter
Wojciech Kopczuk
Kjetil Telle

Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter
w25181 Lawrence H. Goulder
Marc A. C. Hafstead
GyuRim Kim
Xianling Long

Impacts of a Carbon Tax across US Household Income Groups: What Are the Equity-Efficiency Trade-Offs?
w25158 Alan J. Auerbach
Tax Equivalences and their Implications
w25146 Jing Cai
Yuyu Chen
Xuan Wang

The Impact of Corporate Taxes on Firm Innovation: Evidence from the Corporate Tax Collection Reform in China
w25115 Hyejin Ku
Uta Schönberg
Ragnhild C. Schreiner

Do Place-Based Tax Incentives Create Jobs?
w25103 Arnaud Costinot
Iván Werning

Robots, Trade, and Luddism: A Sufficient Statistic Approach to Optimal Technology Regulation
w25099 Stephen Calabrese
Dennis Epple
Richard Romano

Majority Choice of Taxation and Redistribution in a Federation
w25098 Lily Fang
Josh Lerner
Chaopeng Wu
Qi Zhang

Corruption, Government Subsidies, and Innovation: Evidence from China
w25081 Fabian Kindermann
Lukas Mayr
Dominik Sachs

Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs
w25070 Matthew Ridley
Camille Terrier

Fiscal and Education Spillovers from Charter School Expansion
w25052 John Cawley
David Frisvold
Anna Hill
David Jones

The Impact of the Philadelphia Beverage Tax on Purchases and Consumption by Adults and Children
w25050 John Cawley
Chelsea Crain
David Frisvold
David Jones

The Pass-Through of the Largest Tax on Sugar-Sweetened Beverages: The Case of Boulder, Colorado
w25014 Ben Gilbert
Joshua S. Graff Zivin

Dynamic Corrective Taxes with Time-Varying Salience
w25012 Joshua Aizenman
Yothin Jinjarak
Hien Thi Kim Nguyen
Donghyun Park

Fiscal Space and Government-Spending & Tax-Rate Cyclicality Patterns: A Cross-Country Comparison, 1960-2016
w24995 Alexander Bick
Bettina Brüggemann
Nicola Fuchs-Schündeln
Hannah Paule-Paludkiewicz

Long-term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s
w24990 John Cawley
David Frisvold
Anna Hill
David Jones

The Impact of the Philadelphia Beverage Tax on Prices and Product Availability
w24983 Thomas Wright
Gabriel Zucman

The Exorbitant Tax Privilege
w24982 Ufuk Akcigit
John Grigsby
Tom Nicholas
Stefanie Stantcheva

Taxation and Innovation in the 20th Century
w24979 Pierre Yared
Rising Government Debt: Causes and Solutions for a Decades-Old Trend
w24925 Edward L. Glaeser
Ming Lu

Human-Capital Externalities in China
w24919 Assaf Razin
Efraim Sadka

The Welfare State besides Globalization Forces
w24915 Jennifer Bruner
Dylan G. Rassier
Kim J. Ruhl

Multinational Profit Shifting and Measures throughout Economic Accounts
w24903 Olivier Deschenes
Kyle C. Meng

Quasi-Experimental Methods in Environmental Economics: Opportunities and Challenges
w24872 Elizabeth U. Cascio
Ethan G. Lewis

Distributing the Green (Cards): Permanent Residency and Personal Income Taxes after the Immigration Reform and Control Act of 1986
w24870 Michael Geruso
Dean Spears

Heat, Humidity, and Infant Mortality in the Developing World
w24863 Lance Lochner
Todd Stinebrickner
Utku Suleymanoglu

Parental Support, Savings and Student Loan Repayment
w24850 Juan Carlos Suárez Serrato
Unintended Consequences of Eliminating Tax Havens
w24843 Fabian Gaessler
Bronwyn H. Hall
Dietmar Harhoff

Should There Be Lower Taxes on Patent Income?
w24799 Joel Slemrod
Tax Compliance and Enforcement
w24784 Spencer G. Lyon
Michael E. Waugh

Redistributing the Gains From Trade Through Progressive Taxation
w24749 Zhao Chen
Zhikuo Liu
Juan Carlos Suárez Serrato
Daniel Yi Xu

Notching R&D Investment with Corporate Income Tax Cuts in China
w24733 Alberto Alesina
Armando Miano
Stefanie Stantcheva

Immigration and Redistribution
w24701 Thomas R. Tørsløv
Ludvig S. Wier
Gabriel Zucman

The Missing Profits of Nations
w24699 Bronson Argyle
Taylor D. Nadauld
Christopher Palmer
Ryan D. Pratt

The Capitalization of Consumer Financing into Durable Goods Prices
w24689 Jason Furman
Robert Seamans

AI and the Economy
w24659 James Cloyne
Nicholas Dimsdale
Natacha Postel-Vinay

Taxes and Growth: New Narrative Evidence from Interwar Britain
w24632 Pablo Fajgelbaum
Cecile Gaubert

Optimal Spatial Policies, Geography and Sorting
w24617 Lars Lefgren
David Sims
Olga Stoddard

The other 1%: Class Leavening, Contamination and Voting for Redistribution
w24608 Francisco Costa
François Gerard

Hysteresis and the Welfare Effect of Corrective Policies: Theory and Evidence from an Energy-Saving Program
w24598 Suresh Nallareddy
Ethan Rouen
Juan Carlos Suárez Serrato

Do Corporate Tax Cuts Increase Income Inequality?
w24581 Lucas W. Davis
Sebastian Martinez
Bibiana Taboada

How Effective is Energy-Efficient Housing? Evidence from a Field Experiment in Mexico
w24534 Marina Azzimonti
Pierre Yared

The Optimal Public and Private Provision of Safe Assets
w24531 Aspen Gorry
R. Glenn Hubbard
Aparna Mathur

The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting
w24522 Davide Debortoli
Ricardo Nunes
Pierre Yared

Optimal Fiscal Policy without Commitment: Beyond Lucas-Stokey
w24520 Anmol Bhandari
Ellen R. McGrattan

Sweat Equity in U.S. Private Business
w24505 Marc A. C. Hafstead
Roberton C. Williams III
Yunguang Chen

Environmental Policy, Full-Employment Models, and Employment: A Critical Analysis
w24469 Michael L. Anderson
Lucas W. Davis

Two Empirical Tests of Hypercongestion
w24466 Ufuk Akcigit
Santiago Caicedo
Ernest Miguelez
Stefanie Stantcheva
Valerio Sterzi

Dancing with the Stars: Innovation Through Interactions
w24465 John Guyton
Kara Leibel
Dayanand S. Manoli
Ankur Patel
Mark Payne
Brenda Schafer

The Effects of EITC Correspondence Audits on Low-Income Earners
w24417 Benjamin Hansen
Keaton S. Miller
Caroline Weber

Early Evidence on Recreational Marijuana Legalization and Traffic Fatalities
w24414 Haichao Fan
Yu Liu
Nancy Qian
Jaya Wen

Computerizing VAT Invoices in China
w24410 Emilia Simeonova
Janet Currie
Peter Nilsson
Reed Walker

Congestion Pricing, Air Pollution and Children's Health
w24382 Eric Zwick
The Costs of Corporate Tax Complexity
w24378 Joseph E. Aldy
Todd D. Gerarden
Richard L. Sweeney

Investment versus Output Subsidies: Implications of Alternative Incentives for Wind Energy
w24371 Katrine Jakobsen
Kristian Jakobsen
Henrik Kleven
Gabriel Zucman

Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark
w24369 Angus Deaton
What do Self-Reports of Wellbeing Say about Life-Cycle Theory and Policy?
w24366 Niels Johannesen
Patrick Langetieg
Daniel Reck
Max Risch
Joel Slemrod

Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts
w24356 Hamish Low
Costas Meghir
Luigi Pistaferri
Alessandra Voena

Marriage, Labor Supply and the Dynamics of the Social Safety Net
w24337 Ioana Marinescu
No Strings Attached: The Behavioral Effects of U.S. Unconditional Cash Transfer Programs
w24335 Dirk Krueger
Alexander Ludwig

Optimal Taxes on Capital in the OLG Model with Uninsurable Idiosyncratic Income Risk
w24326 Mariacristina De Nardi
Giulio Fella
Gonzalo Paz Pardo

Nonlinear Household Earnings Dynamics, Self-insurance, and Welfare
w24323 Julie Berry Cullen
Nicholas Turner
Ebonya L. Washington

Political Alignment, Attitudes Toward Government and Tax Evasion
w24318 Jeffrey L. Hoopes
Leslie Robinson
Joel Slemrod

Public Tax-Return Disclosure
w24312 Damon Jones
Ioana Marinescu

The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund
w24310 Ashley Langer
Derek Lemoine

Designing Dynamic Subsidies to Spur Adoption of New Technologies
w24305 William C. Boning
John Guyton
Ronald H. Hodge
II
Joel Slemrod
Ugo Troiano

Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment
w24279 Andrea Mattozzi
Erik Snowberg

The Right Type of Legislator: A Theory of Taxation and Representation
w24267 Ethan M.J. Lieber
Lee M. Lockwood

Targeting with In-kind Transfers: Evidence from Medicaid Home Care
w24258 Daniel R. Feenberg
Clinton Tepper
Ivo Welch

Are Interest Rates Really Low?
w24233 Hunt Allcott
Benjamin Lockwood
Dmitry Taubinsky

Ramsey Strikes Back: Optimal Commodity Taxes and Redistribution in the Presence of Salience Effects
w24228 Eva Lyubich
Joseph S. Shapiro
Reed Walker

Regulating Mismeasured Pollution: Implications of Firm Heterogeneity for Environmental Policy
w24211 Christopher D. Bruegge
Tatyana Deryugina
Erica Myers

The Distributional Effects of Building Energy Codes
w24204 Assaf Razin
Efraim Sadka

International Tax Reforms with Flexible Prices
w24192 Kelsey Jack
Seema Jayachandran
Sarojini Rao

Environmental Externalities and Free-riding in the Household
w24190 Trevon D. Logan
Do Black Politicians Matter?
2017
w24175 Ugo Troiano
Do Taxes Increase Economic Inequality? A Comparative Study Based on the State Personal Income Tax
w24153 Ugo Troiano
Intergovernmental Cooperation and Tax Enforcement
w24152 Anton Korinek
Regulating Capital Flows to Emerging Markets: An Externality View
w24136 Sören Blomquist
Whitney Newey
Anil Kumar
Che-Yuan Liang

On Bunching and Identification of the Taxable Income Elasticity
w24120 Matthew E. Kahn
V. Kerry Smith

The Affordability Goal and Prices in the National Flood Insurance Program
w24124 Eugenio J. Miravete
Katja Seim
Jeff Thurk

One Markup to Rule Them All: Taxation by Liquor Pricing Regulation
w24123 Felix Bierbrauer
Aleh Tsyvinski
Nicolas D. Werquin

Taxes and Turnout
w24114 David Neumark
Peter Shirley

The Long-Run Effects of the Earned Income Tax Credit on Women's Earnings
w24108 Anusha Chari
Ryan Leary
Toan Phan

The Costs of (sub)Sovereign Default Risk: Evidence from Puerto Rico
w24096 Xavier Gabaix
Behavioral Inattention
w24092 Jasmina Hasanhodzic
Laurence J. Kotlikoff

Valuing Government Obligations When Markets are Incomplete
w24063 Ravi Jagannathan
Ashwin Ravikumar
Marco Sammon

Environmental, Social, and Governance Criteria: Why Investors are Paying Attention
w24049 Philippe Aghion
Ufuk Akcigit
Matthieu Lequien
Stefanie Stantcheva

Tax Simplicity and Heterogeneous Learning
w24037 Casey B. Mulligan
The Employer Penalty, Voluntary Compliance, and the Size Distribution of Firms: Evidence from a Survey of Small Businesses
w24025 Erich Muehlegger
Richard L. Sweeney

Pass-Through of Own and Rival Cost Shocks: Evidence from the U.S. Fracking Boom
w23997 Samuel Bazzi
Martin Fiszbein
Mesay Gebresilasse

Frontier Culture: The Roots and Persistence of "Rugged Individualism" in the United States
w23980 Alex Rees-Jones
Dmitry Taubinsky

Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions
w23969 Juin-Jen Chang
Ching-Chong Lai
Ping Wang

A Tale of Two Cities: Cross-Border Casino Competition Between Detroit and Windsor
w23872 James Andreoni
The Benefits and Costs of Donor Advised Funds
w23924 James B. Bushnell
Jonathan E. Hughes
Aaron Smith

Food vs. Fuel? Impacts of Petroleum Shipments on Agricultural Prices
w23907 Raymond Fisman
Keith Gladstone
Ilyana Kuziemko
Suresh Naidu

Do Americans Want to Tax Capital? Evidence from Online Surveys
w23903 Youssef Benzarti
How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs.
w23892 Joseph E. Stiglitz
Pareto Efficient Taxation and Expenditures: Pre- and Re-distribution
w23887 Louis Kaplow
Optimal Regulation with Exemptions
w23882 Solomon Hsiang
Paulina Oliva
Reed Walker

The Distribution of Environmental Damages
w23881 Alan J. Auerbach
Demystifying the Destination-Based Cash-Flow Tax
w23876 Michael Geruso
Timothy Layton

Selection in Health Insurance Markets and Its Policy Remedies
w23860 Jeffrey T. Denning
Benjamin M. Marx
Lesley J. Turner

ProPelled: The Effects of Grants on Graduation, Earnings, and Welfare
w23849 Youssef Benzarti
Dorian Carloni
Jarkko Harju
Tuomas Kosonen

What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes
w23848 Youssef Benzarti
Dorian Carloni

Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France.
w23817 Pablo Kurlat
Florian Scheuer

Signaling to Experts
w23806 Joao Guerreiro
Sergio Rebelo
Pedro Teles

Should Robots be Taxed?
w23805 Annette Alstadsæter
Niels Johannesen
Gabriel Zucman

Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality
w23791 Lucija Muehlenbachs
Stefan Staubli
Ziyan Chu

The Accident Externality from Trucking
w23772 Annette Alstadsæter
Niels Johannesen
Gabriel Zucman

Tax Evasion and Inequality
w23758 Jeffrey Clemens
Benedic Ippolito

Uncompensated Care and the Collapse of Hospital Payment Regulation: An Illustration of the Tinbergen Rule
w23736 David J. Deming
Christopher R. Walters

The Impact of Price Caps and Spending Cuts on U.S. Postsecondary Attainment
w23718 Amy Finkelstein
Neale Mahoney
Matthew J. Notowidigdo

What Does (Formal) Health Insurance Do, and For Whom?
w23692 Garth Heutel
Prospect Theory and Energy Efficiency
w23681 Zadia M. Feliciano
Andrew Green

US Multinationals in Puerto Rico and the Repeal of Section 936 Tax Exemption for U.S. Corporations
w23678 Panle Jia Barwick
Shengmao Cao
Shanjun Li

Local Protectionism, Market Structure, and Social Welfare: China's Automobile Market
w23677 Don Fullerton
Erich Muehlegger

Who Bears the Economic Costs of Environmental Regulations?
w23675 Seth G. Benzell
Laurence J. Kotlikoff
Guillermo LaGarda

Simulating Business Cash Flow Taxation: An Illustration Based on the "Better Way" Corporate Tax Reform
w23659 Andres Drenik
Ricardo Perez-Truglia

Sympathy for the Diligent and the Demand for Workfare
w23655 Bruce D. Meyer
James X. Sullivan

Consumption and Income Inequality in the U.S. Since the 1960s
w23653 Juan Carlos Suárez Serrato
Owen M. Zidar

The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity
w23632 Benjamin Hansen
Keaton Miller
Caroline Weber

Getting into the Weeds of Tax Invariance
w23631 Marcelo L. Bérgolo
Rodrigo Ceni
Guillermo Cruces
Matias Giaccobasso
Ricardo Perez-Truglia

Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment
w23600 Jonathan Gruber
Amalie Jensen
Henrik Kleven

Do People Respond to the Mortage Interest Deduction? Quasi-Experimental Evidence from Denmark
w23587 Matthew Weinzierl
A Welfarist Role for Nonwelfarist Rules: An example with envy
w23509 Aleh Tsyvinski
Nicolas Werquin

Generalized Compensation Principle
w23472 Manasi Deshpande
Yue Li

Who Is Screened Out? Application Costs and the Targeting of Disability Programs
w23436 A. Mitchell Polinsky
Paul N. Riskind

Deterrence and the Optimal Use of Prison, Parole, and Probation
w23417 Akshaya Jha
Nicholas Z. Muller

Handle with Care: The Local Air Pollution Costs of Coal Storage.
w23391 Christopher L. House
Ana-Maria Mocanu
Matthew D. Shapiro

Stimulus Effects of Investment Tax Incentives: Production versus Purchases
w23380 Hilary Hoynes
Mark Stabile

How do the U.S and Canadian Social Safety Nets Compare for Women and Children?
w23362 Alexander M. Gelber
Damon Jones
Daniel W. Sacks
Jae Song

Using Non-Linear Budget Sets to Estimate Extensive Margin Responses: Method and Evidence from the Social Security Earnings Test
w23340 Antonio Bento
Kenneth Gillingham
Kevin Roth

The Effect of Fuel Economy Standards on Vehicle Weight Dispersion and Accident Fatalities
w23336 Stuart Adam
David Phillips
Barra Roantree

35 Years of Reforms: A Panel Analysis of the Incidence of, and Employee and Employer Responses to, Social Security Contributions in the UK
w23318 William A. Pizer
Steven Sexton

Distributional Impacts of Energy Taxes
w23308 Adriana Kugler
Maurice Kugler
Luis Omar Herrera Prada

Do Payroll Tax Breaks Stimulate Formality? Evidence from Colombia's Reform
w23260 Jacquelyn Pless
Arthur A. van Benthem

Pass-Through as a Test for Market Power: An Application to Solar Subsidies
w23250 Julie Anne Cronin
Don Fullerton
Steven E. Sexton

Vertical and Horizontal Redistributions from a Carbon Tax and Rebate
w23243 Michael Chirico
Robert Inman
Charles Loeffler
John MacDonald
Holger Sieg

Deterring Property Tax Delinquency in Philadelphia: An Experimental Evaluation of Nudge Strategies
w23203 Yaa Akosa Antwi
Johanna Catherine Maclean

State Health Insurance Mandates and Labor Market Outcomes: New Evidence on Old Questions
w23193 Caroline M. Hoxby
The Returns to Online Postsecondary Education
w23152 Alexander Wagner
Richard J. Zeckhauser
Alexandre Ziegler

Company Stock Reactions to the 2016 Election Shock: Trump, Taxes and Trade
w23119 Facundo Alvaredo
Lucas Chancel
Thomas Piketty
Emmanuel Saez
Gabriel Zucman

Global Inequality Dynamics: New Findings from WID.world
w23070 David A. Keiser
Joseph S. Shapiro

Consequences of the Clean Water Act and the Demand for Water Quality
w23064 Don Fullerton
Chi L. Ta

Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden
w23027 Alberto Alesina
Stefanie Stantcheva
Edoardo Teso

Intergenerational Mobility and Support for Redistribution
w23026 A. Mitchell Polinsky
Prison Work Programs in a Model of Deterrence
w23024 Ryan Kellogg
Gasoline Price Uncertainty and the Design of Fuel Economy Standards
w23023 Matthew J. Kotchen
Maximizing the Impact of Climate Finance: Funding Projects or Pilot Projects?
2016
w23007 Jeff Larrimore
Richard V. Burkhauser
Gerald Auten
Philip Armour

Recent Trends in U.S. Top Income Shares in Tax Record Data Using More Comprehensive Measures of Income Including Accrued Capital Gains
w22956 Arik Levinson
Energy Efficiency Standards Are More Regressive Than Energy Taxes: Theory and Evidence
w22955 Marcos A. Rangel
Tom Vogl

Agricultural Fires and Infant Health
w22945 Thomas Piketty
Emmanuel Saez
Gabriel Zucman

Distributional National Accounts: Methods and Estimates for the United States
w22934 Rafael Di Tella
Juan Dubra
Alejandro Luis Lagomarsino

Meet the Oligarchs: Business Legitimacy, State Capacity and Taxation
w22925 Lucas W. Davis
Christopher R. Knittel

Are Fuel Economy Standards Regressive?
w22916 Ernesto Dal Bó
Pedro Dal Bó
Erik Eyster

The Demand for Bad Policy when Voters Underappreciate Equilibrium Effects
w22911 Mathias Reynaert
James M. Sallee

Corrective Policy and Goodhart's Law: The Case of Carbon Emissions from Automobiles
w22908 Ufuk Akcigit
Douglas Hanley
Stefanie Stantcheva

Optimal Taxation and R&D Policies
w22895 B. Kelsey Jack
Grant Smith

Charging Ahead: Prepaid Electricity Metering in South Africa
w22888 Annette Alstadsæter
Martin Jacob
Wojciech Kopczuk
Kjetil Telle

Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway
w22878 Daniel Green
Brian T. Melzer
Jonathan A. Parker
Arcenis Rojas

Accelerator or Brake? Cash for Clunkers, Household Liquidity, and Aggregate Demand
w22862 Stephen P. Holland
Erin T. Mansur
Nicholas Z. Muller
Andrew J. Yates

Distributional Effects of Air Pollution from Electric Vehicle Adoption
w22794 George-Marios Angeletos
Fabrice Collard
Harris Dellas

Public Debt as Private Liquidity: Optimal Policy
w22778 Conor Clarke
Wojciech Kopczuk

Business Income and Business Taxation in the United States Since the 1950s
w22759 Marina Agranov
Thomas R. Palfrey

The Effects of Income Mobility and Tax Persistence on Income Redistribution and Inequality
w22733 Louis Kaplow
A Distribution-Neutral Perspective On Tax Expenditure Limitations
w22731 Laurence J. Kotlikoff
Andrey Polbin
Andrey Zubarev

Will the Paris Accord Accelerate Climate Change?
w22722 Robert Gordon
David Joulfaian
James M. Poterba

Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010
w22705 Marina Azzimonti
The Politics of FDI Expropriation
w22702 Jing Cai
Alain de Janvry
Elisabeth Sadoulet

Subsidy Policies and Insurance Demand
w22684 Mathias Dolls
Philipp Doerrenberg
Andreas Peichl
Holger Stichnoth

Do Savings Increase in Response to Salient Information about Retirement and Expected Pensions?
w22676 Pol Antràs
Alonso de Gortari
Oleg Itskhoki

Globalization, Inequality and Welfare
w22664 Emmanuel Saez
Stefanie Stantcheva

A Simpler Theory of Optimal Capital Taxation
w22646 Dominik Sachs
Aleh Tsyvinski
Nicolas Werquin

Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium
w22580 Don Fullerton
Nirupama S. Rao

The Lifecycle of the 47%
w22579 Nicholas Z. Muller
The Derivation of Discount Rates with an Augmented Measure of Income.
w22577 Shu Wang
David Merriman
Frank J. Chaloupka

Relative Tax Rates, Proximity and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs
w22564 Johannes F. Schmieder
Till von Wachter

The Effects of Unemployment Insurance Benefits: New Evidence and Interpretation
w22537 Gilbert E. Metcalf
The Impact of Removing Tax Preferences for U.S. Oil and Natural Gas Production: Measuring Tax Subsidies by an Equivalent Price Impact Approach
w22462 Matthew Weinzierl
Popular Acceptance of Inequality due to Brute Luck and Support for Classical Benefit-Based Taxation
w22421 Niko Jaakkola
Daniel Spiro
Arthur A. van Benthem

Finders, Keepers?
w22408 Michael Keen
Joel Slemrod

Optimal Tax Administration
w22376 Marius Brülhart
Jonathan Gruber
Matthias Krapf
Kurt Schmidheiny

Taxing Wealth: Evidence from Switzerland
w22359 Alisdair McKay
Ricardo Reis

Optimal Automatic Stabilizers
w22347 Eric Bettinger
Oded Gurantz
Laura Kawano
Bruce Sacerdote

The Long Run Impacts of Merit Aid: Evidence from California's Cal Grant
w22304 Carlos A. Vegh
Guillermo Vuletin

Unsticking the Flypaper Effect Using Distortionary Taxation
w22303 Roberton C. Williams III
Environmental Taxation
w22301 James R. Hines Jr.
Niklas Potrafke
Marina Riem
Christoph Schinke

Inter Vivos Transfers of Ownership in Family Firms
w22281 Sharat Ganapati
Joseph S. Shapiro
Reed Walker

Energy Cost Pass-Through in U.S. Manufacturing: Estimates and Implications for Carbon Taxes
w22269 Marc A. C. Hafstead
Roberton C. Williams III

Unemployment and Environmental Regulation in General Equilibrium
w22264 Stephanie Schmitt-Grohé
Martín Uribe

Multiple Equilibria in Open Economy Models with Collateral Constraints: Overborrowing Revisited
w22242 Soren T. Anderson
James M. Sallee

Designing Policies to Make Cars Greener: A Review of the Literature
w22213 Molly Frean
Jonathan Gruber
Benjamin D. Sommers

Premium Subsidies, the Mandate, and Medicaid Expansion: Coverage Effects of the Affordable Care Act
w22204 Rebecca Diamond
Timothy McQuade

Who Wants Affordable Housing in their Backyard? An Equilibrium Analysis of Low Income Property Development
w22170 Luojia Hu
Robert Kaestner
Bhashkar Mazumder
Sarah Miller
Ashley Wong

The Effect of the Patient Protection and Affordable Care Act Medicaid Expansions on Financial Wellbeing
w22127 Susan Dynarski
Judith Scott-Clayton

Tax Benefits for College Attendance
w22105 Lucas W. Davis
The Environmental Cost of Global Fuel Subsidies
w22090 Robert Gordon
David Joulfaian
James Poterba

Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 "Voluntary" Estate Tax Regime
w22080 Hilary Hoynes
Jesse Rothstein

Tax Policy Toward Low-Income Families
w22076 Florian Scheuer
Iván Werning

Mirrlees meets Diamond-Mirrlees
w22063 Mark R. Jacobsen
Christopher R. Knittel
James M. Sallee
Arthur A. van Benthem

Sufficient Statistics for Imperfect Externality-Correcting Policies
w22037 Andrea Park Chung
Martin Gaynor
Seth Richards-Shubik

Subsidies and Structure: The Lasting Impact of the Hill-Burton Program on the Hospital Industry
w22032 Alan J. Auerbach
Laurence J. Kotlikoff
Darryl R. Koehler

U.S. Inequality and Fiscal Progressivity: An Intragenerational Accounting
w21968 David A. Bielen
Richard G. Newell
William A. Pizer

Who Did the Ethanol Tax Credit Benefit? An Event Analysis of Subsidy Incidence
w21928 Philippe Aghion
Ufuk Akcigit
Julia Cagé
William R. Kerr

Taxation, Corruption, and Growth
w21927 Benjamin B. Lockwood
Matthew C. Weinzierl

Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions
w21915 Michael Kremer
Jack Willis

Guns, Latrines, and Land Reform: Private Expectations and Public Policy
w21904 John Guyton
Dayanand S. Manoli
Brenda Schafer
Michael Sebastiani

Reminders & Recidivism: Evidence from Tax Filing & EITC Participation among Low-Income Nonfilers
w21903 Gary D. Libecap
Coasean Bargaining to Address Environmental Externalities
w21876 Eric Zwick
James Mahon

Tax Policy and Heterogeneous Investment Behavior
w21873 Margherita Borella
Mariacristina De Nardi
Eric French

Who Receives Medicaid in Old Age? Rules and Reality
2015
w21757 Kory Kroft
Kavan J. Kucko
Etienne Lehmann
Johannes F. Schmieder

Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach
w21730 Mariacristina De Nardi
Giulio Fella
Fang Yang

Piketty's Book and Macro Models of Wealth Inequality
w21723 Muzhe Yang
Shin-Yi Chou

Impacts of Being Downwind of a Coal-Fired Power Plant on Infant Health at Birth: Evidence from the Precedent-Setting Portland Rule
w21703 Ilyana Kuziemko
Ebonya Washington

Why did the Democrats Lose the South? Bringing New Data to an Old Debate
w21687 Daniel M. Hungerman
Kevin Rinz

Where Does Voucher Funding Go? How Large-Scale Subsidy Programs Affect Private-School Revenue, Enrollment, and Prices
w21668 Lubos Pastor
Pietro Veronesi

Income Inequality and Asset Prices under Redistributive Taxation
w21651 Michael Cooper
John McClelland
James Pearce
Richard Prisinzano
Joseph Sullivan
Danny Yagan
Owen Zidar
Eric Zwick

Business in the United States: Who Owns it and How Much Tax Do They Pay?
w21629 Richard V. Burkhauser
Jeff Larrimore
Sean Lyons

Measuring Health Insurance Benefits: The Case of People with Disabilities
w21615 Richard G. Newell
Daniel Raimi

Oil and Gas Revenue Allocation to Local Governments in Eight States
w21613 Deokrye Baek
Duha T. Altindag
Naci Mocan

Chinese Yellow Dust and Korean Infant Health
w21601 Theodore Figinski
David Neumark

Does Eliminating the Earnings Test Increase the Incidence of Low Income Among Older Women?
w21589 Garth Heutel
Juan Moreno Cruz
Soheil Shayegh

Climate Tipping Points and Solar Geoengineering
w21574 Pablo D'Erasmo
Enrique G. Mendoza
Jing Zhang

What is a Sustainable Public Debt?
w21562 Randall Akee
Emilia Simeonova
E. Jane Costello
William Copeland

How Does Household Income Affect Child Personality Traits and Behaviors?
w21554 Caroline M. Hoxby
George B. Bulman

The Effects of the Tax Deduction for Postsecondary Tuition: Implications for Structuring Tax-Based Aid
w21552 Nikolaos Artavanis
Adair Morse
Margarita Tsoutsoura

Tax Evasion across Industries: Soft Credit Evidence from Greece
w21542 Richard G. Newell
Daniel Raimi

Shale Public Finance: Local Government Revenues and Costs Associated with Oil and Gas Development
w21538 Dirk Krueger
Alexander Ludwig

On the Optimal Provision of Social Insurance: Progressive Taxation versus Education Subsidies in General Equilibrium
w21534 Xavier Giroud
Joshua Rauh

State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data
w21529 Vivekinan Ashok
Ilyana Kuziemko
Ebonya Washington

Support for Redistribution in an Age of Rising Inequality: New Stylized Facts and Some Tentative Explanations
w21516 Aspen Gorry
Kevin A. Hassett
R. Glenn Hubbard
Aparna Mathur

The Response of Deferred Executive Compensation to Changes in Tax Rates
w21507 Jamal I. Haidar
Takeo Hoshi

Implementing Structural Reforms in Abenomics: How to Reduce the Cost of Doing Business in Japan
w21465 John Cawley
David Frisvold

The Incidence of Taxes on Sugar-Sweetened Beverages: The Case of Berkeley, California
w21441 James M. Sallee
Sarah West
Wei Fan

Do Consumers Recognize the Value of Fuel Economy? Evidence from Used Car Prices and Gasoline Price Fluctuations
w21437 Severin Borenstein
Lucas W. Davis

The Distributional Effects of U.S. Clean Energy Tax Credits
w21412 Joel Slemrod
Brett Collins
Jeffrey Hoopes
Daniel Reck
Michael Sebastiani

Does Credit-card Information Reporting Improve Small-business Tax Compliance?
w21381 Stefanie Stantcheva
Learning and (or) Doing: Human Capital Investments and Optimal Taxation
w21364 Jean-Etienne de Bettignies
David T. Robinson

When Is Social Responsibility Socially Desirable?
w21355 Garth Heutel
Juan Moreno Cruz
Soheil Shayegh

Solar Geoengineering, Uncertainty, and the Price of Carbon
w21340 Hilary W. Hoynes
Ankur J. Patel

Effective Policy for Reducing Inequality? The Earned Income Tax Credit and the Distribution of Income
w21323 Florian Scheuer
Iván Werning

The Taxation of Superstars
w21322 Pascal Michaillat
Emmanuel Saez

The Optimal Use of Government Purchases for Stabilization
w21298 Francesco Decarolis
Maria Polyakova
Stephen P. Ryan

Subsidy Design in Privately-Provided Social Insurance: Lessons from Medicare Part D
w21297 Naci H. Mocan
Luiza Pogorelova

Why Work More? The Impact of Taxes, and Culture of Leisure on Labor Supply in Europe
w21293 Jeffrey R. Brown
Richard F. Dye

Illinois Pensions in a Fiscal Context: A (Basket) Case Study
w21291 Stephen P. Holland
Erin T. Mansur
Nicholas Z. Muller
Andrew J. Yates

Environmental Benefits from Driving Electric Vehicles?
w21272 Damon Jones
Aprajit Mahajan

Time-Inconsistency and Saving: Experimental Evidence from Low-Income Tax Filers
w21269 Seth G. Benzell
Eugene Goryunov
Maria Kazakova
Laurence J. Kotlikoff
Guillermo LaGarda
Kristina Nesterova
Andrey Zubarev

Simulating Russia's and Other Large Economies' Challenging and Interconnected Transitions
w21268 Mariacristina De Nardi
Eric French
John B. Jones

Savings After Retirement: A Survey
w21264 Ricardo Perez-Truglia
Ugo Troiano

Shaming Tax Delinquents
w21231 Stephen Calabrese
Dennis Epple
Richard Romano

Majority Choice of Tax Systems in Single- and Multi-Jurisdictional Economies
w21211 Austin Nichols
Jesse Rothstein

The Earned Income Tax Credit (EITC)
w21210 Michael Hallsworth
John A. List
Robert D. Metcalfe
Ivo Vlaev

The Making of Homo Honoratus: From Omission to Commission
w21207 Stefanie Stantcheva
Optimal Taxation and Human Capital Policies over the Life Cycle
w21201 Miguel Faria-e-Castro
Joseba Martinez
Thomas Philippon

Runs versus Lemons: Information Disclosure and Fiscal Capacity
w21197 Jeffrey Grogger
Soda Taxes and the Prices of Sodas and Other Drinks: Evidence from Mexico
w21187 Hunt Allcott
Cass R. Sunstein

Regulating Internalities
w21185 Lorenzo Casaburi
Ugo Troiano

Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program
w21184 Michael Geruso
Dean Spears

Neighborhood Sanitation and Infant Mortality
w21177 Stefanie Stantcheva
Optimal Income, Education, and Bequest Taxes in an Intergenerational Model
w21174 Vladimir Gimpelson
Daniel Treisman

Misperceiving Inequality
w21152 Farley Grubb
Colonial New Jersey's Provincial Fiscal Structure, 1709-1775: Spending Obligations, Revenue Sources, and Tax Burdens in War and in Peace
w21148 Amrita Ahuja
Sarah Baird
Joan Hamory Hicks
Michael Kremer
Edward Miguel
Shawn Powers

When Should Governments Subsidize Health? The Case of Mass Deworming
w21111 Martin Ravallion
Shaohua Chen

Benefit Incidence with Incentive Effects, Measurement Errors and Latent Heterogeneity: A Case Study for China
w21109 Louis Kaplow
Government Policy and Labor Supply with Myopic or Targeted Savings Decisions
w21106 Mariacristina De Nardi
Quantitative Models of Wealth Inequality: A Survey
w21102 Timothy (Jun) Lu
Olivia S. Mitchell
Stephen P. Utkus
Jean A. Young

Borrowing from the Future: 401(k) Plan Loans and Loan Defaults
w21088 Fan Fei
James R. Hines Jr.
Jill R. Horwitz

Are PILOTs Property Taxes for Nonprofits?
w21060 Clemens Sialm
Hanjiang Zhang

Tax-Efficient Asset Management: Evidence from Equity Mutual Funds
w21051 H. Allen Klaiber
Joshua Abbott
V. Kerry Smith

Some Like it (Less) Hot: Extracting Tradeoff Measures for Physically Coupled Amenities
w21047 Mariacristina De Nardi
Fang Yang

Wealth Inequality, Family Background, and Estate Taxation
w21035 Owen M. Zidar
Tax Cuts For Whom? Heterogeneous Effects of Income Tax Changes on Growth and Employment
w21024 Ufuk Akcigit
Salomé Baslandze
Stefanie Stantcheva

Taxation and the International Mobility of Inventors
w21009 Jimmy Charité
Raymond Fisman
Ilyana Kuziemko

Reference Points and Redistributive Preferences: Experimental Evidence
w21003 Danny Yagan
Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut
w20980 John Coglianese
Lucas W. Davis
Lutz Kilian
James H. Stock

Anticipation, Tax Avoidance, and the Price Elasticity of Gasoline Demand
w20906 Philip DeCicca
Donald S. Kenkel

Synthesizing Econometric Evidence: The Case of Demand Elasticity Estimates
w20883 Christopher Phelan
Aldo Rustichini

Pareto Efficiency and Identity
w20879 Joseph S. Shapiro
Reed Walker

Why is Pollution from U.S. Manufacturing Declining? The Roles of Environmental Regulation, Productivity, and Trade
w20871 Alan J. Auerbach
Kevin Hassett

Capital Taxation in the 21st Century
w20862 Martin S. Feldstein
Ending the Euro Crisis?
w20859 Christopher Costello
Corbett Grainger

Property Rights, Regulatory Capture, and Exploitation of Natural Resources
w20849 Lance Lochner
Alexander Monge-Naranjo

Student Loans and Repayment: Theory, Evidence and Policy
w20842 Taryn Dinkelman
Sam Schulhofer-Wohl

Migration, Congestion Externalities, and the Evaluation of Spatial Investments
w20838 Patrick Kline
Melissa Tartari

Bounding the Labor Supply Responses to a Randomized Welfare Experiment: A Revealed Preference Approach
w20835 David W. Brown
Amanda E. Kowalski
Ithai Z. Lurie

Medicaid as an Investment in Children: What is the Long-Term Impact on Tax Receipts?
w20833 George B. Bulman
Caroline M. Hoxby

The Returns to the Federal Tax Credits for Higher Education
2014
w20780 Mikhail Golosov
Aleh Tsyvinski
Nicolas Werquin

A Variational Approach to the Analysis of Tax Systems
w20778 Philip DeCicca
Donald S. Kenkel
Feng Liu

Reservation Prices: An Economic Analysis of Cigarette Purchases on Indian Reservations
w20753 Alexander Ljungqvist
Michael Smolyansky

To Cut or Not to Cut? On the Impact of Corporate Taxes on Employment and Income
w20738 John Beshears
James J. Choi
David Laibson
Brigitte C. Madrian

Does Front-Loading Taxation Increase Savings? Evidence from Roth 401(k) Introductions
w20735 Matthew Weinzierl
Revisiting the Classical View of Benefit-Based Taxation
w20718 Dayanand S. Manoli
Nicholas Turner

Nudges and Learning: Evidence from Informational Interventions for Low-Income Taxpayers
w20717 David Sraer
David Thesmar
Antoinette Schoar
Johan Hombert

Can Unemployment Insurance Spur Entrepreneurial Activity?
w20688 Hans A. Holter
Dirk Krueger
Serhiy Stepanchuk

How Does Tax Progressivity and Household Heterogeneity Affect Laffer Curves?
w20672 Martin S. Feldstein
Raising Revenue by Limiting Tax Expenditures
w20644 Shawn J. McCoy
Randall P. Walsh

W.U.I. on Fire: Risk, Salience & Housing Demand
w20632 Davide Debortoli
Ricardo Nunes
Pierre Yared

Optimal Time-Consistent Government Debt Maturity
w20627 Adnan Q. Khan
Asim I. Khwaja
Benjamin A. Olken

Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors
w20625 Emmanuel Saez
Gabriel Zucman

Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data
w20624 Paul Carrillo
Dina Pomeranz
Monica Singhal

Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement
w20615 Ajay Agrawal
Carlos Rosell
Timothy S. Simcoe

Tax Credits and Small Firm R&D Spending
w20601 Fabian Kindermann
Dirk Krueger

High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk
w20580 Casey B. Mulligan
The New Full-time Employment Taxes
w20553 David Dranove
Craig Garthwaite
Christopher Ody
Bingyang Li

Investment Subsidies and the Adoption of Electronic Medical Records in Hospitals
w20543 Andrew T. Young
Matthew J. Higgins
Donald J. Lacombe
Briana Sell

The Direct and Indirect Effects of Small Business Administration Lending on Growth: Evidence from U.S. County-Level Data
w20530 Joseph E. Stiglitz
In Praise of Frank Ramsey's Contribution to the Theory of Taxation
w20500 Koichiro Ito
James M. Sallee

The Economics of Attribute-Based Regulation: Theory and Evidence from Fuel-Economy Standards
w20489 Kevin Milligan
Michael Smart

Taxation and Top Incomes in Canada
w20470 Marika Cabral
Michael Geruso
Neale Mahoney

Do Larger Health Insurance Subsidies Benefit Patients or Producers? Evidence from Medicare Advantage
w20467 Richard Hornbeck
Daniel Keniston

Creative Destruction: Barriers to Urban Growth and the Great Boston Fire of 1872
w20464 Jeffrey R. Brown
James Poterba
David Richardson

Do Required Minimum Distributions Matter? The Effect of the 2009 Holiday On Retirement Plan Distributions
w20458 Erzo F.P. Luttmer
Monica Singhal

Tax Morale
w20450 Assaf Razin
Efraim Sadka

Migration and Welfare State: Why is America Different from Europe?
w20441 Ludwig Straub
Iván Werning

Positive Long Run Capital Taxation: Chamley-Judd Revisited
w20432 Charles F. Manski
Vaccine Approvals and Mandates Under Uncertainty: Some Simple Analytics
w20363 Hunt Allcott
Paternalism and Energy Efficiency: An Overview
w20334 Don Fullerton
Daniel H. Karney

Multiple Pollutants, Uncovered Sectors, and Suboptimal Environmental Policies
w20333 Don Fullerton
Li Gan
Miwa Hattori

A Model to Evaluate Vehicle Emission Incentive Policies in Japan
w20318 Brigitte C. Madrian
Applying Insights from Behavioral Economics to Policy Design
w20290 Raj Chetty
Emmanuel Saez
László Sándor

What Policies Increase Prosocial Behavior? An Experiment with Referees at the Journal of Public Economics
w20289 Juan Carlos Suárez Serrato
Owen Zidar

Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms
w20262 Kate Ambler
Diego Aycinena
Dean Yang

Channeling Remittances to Education: A Field Experiment Among Migrants from El Salvador
w20232 Peter H. Lindert
Making the Most of Capital in the 21st Century
w20227 Roger H. Gordon
Wojciech Kopczuk

The Choice of the Personal Income Tax Base
w20176 Stephen G. Dimmock
William C. Gerken
Zoran Ivković
Scott J. Weisbenner

Capital Gains Lock-In and Governance Choices
w20130 Christian Baker
Jeremy Bejarano
Richard W. Evans
Kenneth L. Judd
Kerk L. Phillips

A Big Data Approach to Optimal Sales Taxation
w20127 Keith M. Marzilli Ericson
When Consumers Do Not Make an Active Decision: Dynamic Default Rules and their Equilibrium Effects
w20097 Donald S. Kenkel
Maximilian D. Schmeiser
Carly J. Urban

Is Smoking Inferior? Evidence from Variation in the Earned Income Tax Credit
w20084 Wojciech Kopczuk
David J. Munroe

Mansion Tax: The Effect of Transfer Taxes on the Residential Real Estate Market
w20049 David Neumark
Helen Simpson

Place-Based Policies
w20043 Florian Scheuer
Alexander Wolitzky

Capital Taxation under Political Constraints
w20020 Casey B. Mulligan
The ACA: Some Unpleasant Welfare Arithmetic
w20009 Patrick Bolton
Hui Chen
Neng Wang

Debt, Taxes, and Liquidity
w20007 Michael Hallsworth
John List
Robert Metcalfe
Ivo Vlaev

The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance
w19989 Mark Duggan
Amanda Starc
Boris Vabson

Who Benefits when the Government Pays More? Pass-Through in the Medicare Advantage Program
w19966 Chang-Tai Hsieh
Benjamin A. Olken

The Missing "Missing Middle"
w19918 Marina Agranov
Thomas R. Palfrey

Equilibrium Tax Rates and Income Redistribution: A Laboratory Study
w19919 David Albouy
Bryan Stuart

Urban Population and Amenities: The Neoclassical Model of Location
w19899 Jonathan Heathcote
Kjetil Storesletten
Giovanni L. Violante

Optimal Tax Progressivity: An Analytical Framework
w19847 Lawrence H. Goulder
Marc A. C. Hafstead
Roberton C. Williams III

General Equilibrium Impacts of a Federal Clean Energy Standard
w19838 Lint Barrage
Eric Chyn
Justine Hastings

Advertising and Environmental Stewardship: Evidence from the BP Oil Spill
w19836 Dayanand S. Manoli
Nicholas Turner

Cash-on-Hand & College Enrollment: Evidence from Population Tax Data and Policy Nonlinearities
w19780 Stephen Holland
Andrew J. Yates

Optimal Trading Ratios for Pollution Permit Markets
w19822 Casey Rothschild
Florian Scheuer

A Theory of Income Taxation under Multidimensional Skill Heterogeneity
w19815 David Albouy
Andrew Hanson

Tax Benefits to Housing and Inefficiencies in Location and Consumption
w19804 Daniel M. Hungerman
Public Goods, Hidden Income, and Tax Evasion: Some Nonstandard Results from the Warm-Glow Model
w19787 Marika Cabral
Neale Mahoney

Externalities and Taxation of Supplemental Insurance: A Study of Medicare and Medigap
w19786 Geert Bekaert
Campbell R. Harvey
Christian T. Lundblad
Stephan Siegel

Political Risk Spreads
w19785 Marianne Bitler
Hilary Hoynes
Elira Kuka

Do In-Work Tax Credits Serve as a Safety Net?
w19781 Matthew Harding
Michael Lovenheim

The Effect of Prices on Nutrition: Comparing the Impact of Product- and Nutrient-Specific Taxes
w19775 Sebastian Galiani
Paul Gertler
Rosangela Bando

Non-Contributory Pensions
2013
w19760 Yiyan Liu
Ginger Zhe Jin

Employer Contribution and Premium Growth in Health Insurance
w19757 Hans Fehr
Sabine Jokisch
Ashwin Kambhampati
Laurence J. Kotlikoff

Simulating the Elimination of the U.S. Corporate Income Tax
w19752 James E. Anderson
J. Peter Neary

Revenue Tariff Reform
w19736 Lucas W. Davis
The Economic Cost of Global Fuel Subsidies
w19713 Hunt Allcott
Dmitry Taubinsky

The Lightbulb Paradox: Evidence from Two Randomized Experiments
w19699 Jeff Larrimore
Richard V. Burkhauser
Philip Armour

Accounting for Income Changes over the Great Recession (2007-2010) Relative to Previous Recessions: The Importance of Taxes and Transfers
w19659 Patrick Kline
Enrico Moretti

People, Places and Public Policy: Some Simple Welfare Economics of Local Economic Development Programs
w19621 Kevin S. Markle
Douglas A. Shackelford

The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates
w19620 Matthew E. Kahn
Pei Li
Daxuan Zhao

Pollution Control Effort at China's River Borders: When Does Free Riding Cease?
w19609 Annette Alstadsæter
Wojciech Kopczuk
Kjetil Telle

Are Closely-Held Firms Tax Shelters?
w19608 Eugene Goryunov
Maria Kazakova
Laurence J. Kotlikoff
Arseny Mamedov
Kristina Nesterova
Vladimir Nazarov
Elena Grishina
Pavel Trunin
Alexey Shpenev

Russia's Fiscal Gap
w19579 Alan J. Auerbach
Michael P. Devereux

Consumption and Cash-Flow Taxes in an International Setting
w19574 Jeffrey Clemens
David M. Cutler

Who Pays for Public Employee Health Costs?
w19572 Anton Korinek
Jonathan Kreamer

The Redistributive Effects of Financial Deregulation
w19545 James M. Sallee
Rational Inattention and Energy Efficiency
w19528 Elizabeth Bodine-Baron
Sarah Nowak
Raffaello Varadavas
Neeraj Sood

Conforming and Non-conforming Peer Effects in Vaccination Decisions
w19491 Alexander M. Gelber
Damon Jones
Daniel W. Sacks

Estimating Earnings Adjustment Frictions: Method and Evidence from the Social Security Earnings Test
w19482 Jeffrey Hoopes
Daniel Reck
Joel Slemrod

Taxpayer Search for Information: Implications for Rational Attention
w19470 Anmol Bhandari
David Evans
Mikhail Golosov
Thomas J. Sargent

Taxes, Debts, and Redistributions with Aggregate Shocks
w19459 Andrew Ang
Richard C. Green
Yuhang Xing

Advance Refundings of Municipal Bonds
w19414 Òscar Jordà
Alan M. Taylor

The Time for Austerity: Estimating the Average Treatment Effect of Fiscal Policy
w19410 Wojciech Kopczuk
Justin Marion
Erich Muehlegger
Joel Slemrod

Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes
w19402 Lucie Gadenne
Monica Singhal

Decentralization in Developing Economies
w19385 Todd Kumler
Eric Verhoogen
Judith A. Frías

Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico
w19346 Assaf Razin
Migration into the Welfare State: Tax and Migration Competition
w19338 Lawrence H. Goulder
Andrew Schein

Carbon Taxes vs. Cap and Trade: A Critical Review
w19283 Sara LaLumia
James M. Sallee
Nicholas Turner

New Evidence on Taxes and the Timing of Birth
w19282 Assaf Razin
Efraim Sadka

Migration and Fiscal Competition within a Union
w19266 Eli Berman
Joseph Felter
Ethan Kapstein
Erin Troland

Predation, Taxation, Investment and Violence: Evidence from the Philippines
w19235 Florian Scheuer
Entrepreneurial Taxation with Endogenous Entry
w19199 Dina Pomeranz
No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
w19171 Karel Mertens
José L. Montiel Olea

Marginal Tax Rates and Income: New Time Series Evidence
w19151 Mariacristina De Nardi
Eric French
John Bailey Jones

Medicaid Insurance in Old Age
w19137 Alan Auerbach
Lorenz Kueng
Ronald Lee

Propagation and Smoothing of Shocks in Alternative Social Security Systems
w19110 Philip Armour
Richard V. Burkhauser
Jeff Larrimore

Levels and Trends in United States Income and Its Distribution A Crosswalk from Market Income Towards a Comprehensive Haig-Simons Income Approach
w19097 Ralf Martin
Mirabelle Muûls
Laure B. de Preux
Ulrich J. Wagner

Industry Compensation Under Relocation Risk: A Firm-Level Analysis of the EU Emissions Trading Scheme
w19086 Philippe Aghion
Ufuk Akcigit
Jesús Fernández-Villaverde

Optimal Capital Versus Labor Taxation with Innovation-Led Growth
w19081 T. Christopher Borek
Angelo Frattarelli
Oliver Hart

Tax Shelters or Efficient Tax Planning? A Theory of The Firm Perspective On the Economic Substance Doctrine
w19075 Facundo Alvaredo
Anthony B. Atkinson
Thomas Piketty
Emmanuel Saez

The Top 1 Percent in International and Historical Perspective
w19073 Benoît Mulkay
Jacques Mairesse

The R&D Tax Credit in France: Assessment and Ex-Ante Evaluation of the 2008 Reform
w19055 Mark R. Jacobsen
Arthur A. van Benthem

Vehicle Scrappage and Gasoline Policy
w19007 Richard Blundell
Monica Costa Dias
Costas Meghir
Jonathan M. Shaw

Female Labour Supply, Human Capital and Welfare Reform
w18935 Joshua Graff Zivin
Matthew Neidell

Environment, Health, and Human Capital
w18924 Garth Heutel
David L. Kelly

Incidence and Environmental Effects of Distortionary Subsidies
w18922 Stéphane Guibaud
Yves Nosbusch
Dimitri Vayanos

Bond Market Clienteles, the Yield Curve, and the Optimal Maturity Structure of Government Debt
w18913 Keith Marzilli Ericson
Judd B. Kessler

The Articulation Effect of Government Policy: Health Insurance Mandates Versus Taxes
w18897 Joshua Elliott
Don Fullerton

Can a Unilateral Carbon Tax Reduce Emissions Elsewhere?
w18885 Henrik Jacobsen Kleven
Camille Landais
Emmanuel Saez
Esben Anton Schultz

Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark
w18872 Siqi Zheng
Matthew E. Kahn
Weizeng Sun
Danglun Luo

Incentivizing China's Urban Mayors to Mitigate Pollution Externalities: The Role of the Central Government and Public Environmentalism
w18865 Ilyana Kuziemko
Michael I. Norton
Emmanuel Saez
Stefanie Stantcheva

How Elastic Are Preferences for Redistribution? Evidence from Randomized Survey Experiments
w18849 Christopher R. Knittel
Ryan Sandler

The Welfare Impact of Indirect Pigouvian Taxation: Evidence from Transportation
w18835 Emmanuel Saez
Stefanie Stantcheva

Generalized Social Marginal Welfare Weights for Optimal Tax Theory
w18833 Debopam Bhattacharya
Pascaline Dupas
Shin Kanaya

Estimating the Impact of Means-tested Subsidies under Treatment Externalities with Application to Anti-Malarial Bednets
w18805 John Cawley
Stephanie von Hinke Kessler Scholder

The Demand for Cigarettes as Derived from the Demand for Weight Control
w18792 Emmanuel Farhi
Iván Werning

Estate Taxation with Altruism Heterogeneity
w18785 Michael J. Kottelenberg
Steven F. Lehrer

New Evidence on the Impacts of Access to and Attending Universal Childcare in Canada
w18781 Matthew E. Kahn
Nils Kok
John M. Quigley

Commercial Building Electricity Consumption Dynamics: The Role of Structure Quality, Human Capital, and Contract Incentives
w18779 Olivier J. Blanchard
Daniel Leigh

Growth Forecast Errors and Fiscal Multipliers
w18760 Ellen R. McGrattan
Edward C. Prescott

On Financing Retirement with an Aging Population
w18747 Wojciech Kopczuk
Incentive Effects of Inheritances and Optimal Estate Taxation
w18694 Bruce Blonigen
Industrial Policy and Downstream Export Performance
w18685 Christopher R. Knittel
The Energy-Policy Efficiency Gap: Was There Ever Support for Gasoline Taxes?
w18675 Olivier Jeanne
Anton Korinek

Macroprudential Regulation Versus Mopping Up After the Crash
w18666 Nicola Pavoni
Ofer Setty
Giovanni L. Violante

Search and Work in Optimal Welfare Programs
2012
w18629 Jeffrey D. Sachs
Laurence J. Kotlikoff

Smart Machines and Long-Term Misery
w18609 Sumit Agarwal
Efraim Benmelech
Nittai Bergman
Amit Seru

Did the Community Reinvestment Act (CRA) Lead to Risky Lending?
w18599 Matthew Weinzierl
The Promise of Positive Optimal Taxation: Normative Diversity and a role for Equal Sacrifice
w18584 Wojciech Kopczuk
Taxation of Intergenerational Transfers and Wealth
w18553 James R. Hines Jr.
How Important Are Perpetual Tax Savings?
w18525 Andrew A. Samwick
Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment
w18521 Thomas Piketty
Emmanuel Saez

Optimal Labor Income Taxation
w18514 Marika Cabral
Caroline Hoxby

The Hated Property Tax: Salience, Tax Rates, and Tax Revolts
w18497 Daniel Riera-Crichton
Carlos A. Vegh
Guillermo Vuletin

Tax Multipliers: Pitfalls in Measurement and Identification
w18483 Harry Huizinga
Johannes Voget
Wolf Wagner

International Taxation and Cross-Border Banking
w18473 Nir Jaimovich
Sergio Rebelo

Non-linear Effects of Taxation on Growth
w18472 Jesse Edgerton
Investment, Accounting, and the Salience of the Corporate Income Tax
w18462 Joshua S. Graff Zivin
Matthew Kotchen
Erin T. Mansur

Spatial and Temporal Heterogeneity of Marginal Emissions: Implications for Electric Cars and Other Electricity-Shifting Policies
w18442 Jarkko Harju
Tuomas Kosonen

The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
w18440 Laura Kawano
Joel Slemrod

The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base
w18423 Alberto F. Alesina
Silvia Ardagna

The design of fiscal adjustments
w18415 Peter Egger
Christian Keuschnigg
Valeria Merlo
Georg Wamser

Corporate Taxes and Internal Borrowing within Multinational Firms
w18406 Florian Scheuer
Adverse Selection In Credit Markets and Regressive Profit Taxation
w18354 Laurence Ales
Pricila Maziero
Pierre Yared

A Theory of Political and Economic Cycles
w18351 Vivi Alatas
Abhijit Banerjee
Arun G. Chandrasekhar
Rema Hanna
Benjamin A. Olken

Network Structure and the Aggregation of Information: Theory and Evidence from Indonesia
w18332 Alexander M. Gelber
Matthew C. Weinzierl

Equalizing Outcomes and Equalizing Opportunities: Optimal Taxation when Children's Abilities Depend on Parents' Resources
w18244 Edward L. Glaeser
Urban Public Finance
w18232 Raj Chetty
John N. Friedman
Emmanuel Saez

Using Differences in Knowledge Across Neighborhoods to Uncover the Impacts of the EITC on Earnings
w18228 Casey Rothschild
Florian Scheuer

Redistributive Taxation in the Roy Model
w18206 Hilary W. Hoynes
Douglas L. Miller
David Simon

Income, the Earned Income Tax Credit, and Infant Health
w18204 Charles F. Manski
Choosing Size of Government Under Ambiguity: Infrastructure Spending and Income Taxation
w18198 Gordon B. Dahl
Katrine V. Løken
Magne Mogstad

Peer Effects in Program Participation
w18176 Joshua Aizenman
Yothin Jinjarak

Income inequality, tax base and sovereign spreads
w18151 Mikhail Golosov
Pricila Maziero
Guido Menzio

Taxation and Redistribution of Residual Income Inequality
w18136 Howard Kunreuther
Geoffrey Heal

Managing Catastrophic Risk
w18126 Emilie Caldeira
Martial Foucault
Grégoire Rota-Graziosi

Decentralisation in Africa and the Nature of Local Governments' Competition: Evidence from Benin
w18125 David H. Autor
Christopher J. Palmer
Parag A. Pathak

Housing Market Spillovers: Evidence from the End of Rent Control in Cambridge Massachusetts
w18107 Mihir A. Desai
C. Fritz Foley
James R. Hines Jr.

Trade Credit and Taxes
w18045 Matthew C. Weinzierl
Why do we Redistribute so Much but Tag so Little? The principle of equal sacrifice and optimal taxation
w18044 Lucas W. Davis
Alan Fuchs
Paul J. Gertler

Cash for Coolers
w18018 Liran Einav
Dan Knoepfle
Jonathan D. Levin
Neel Sundaresan

Sales Taxes and Internet Commerce
w17989 Thomas Piketty
Emmanuel Saez

A Theory of Optimal Capital Taxation
w17977 Hunt Allcott
Sendhil Mullainathan
Dmitry Taubinsky

Energy Policy with Externalities and Internalities
w17943 Jessica Cohen
Pascaline Dupas
Simone G. Schaner

Price Subsidies, Diagnostic Tests, and Targeting of Malaria Treatment: Evidence from a Randomized Controlled Trial
w17920 Zhiguo He
Gregor Matvos

Debt and Creative Destruction: Why Could Subsidizing Corporate Debt be Optimal?
w17919 Chunding Li
John Whalley

Indirect Tax Initiatives and Global Rebalancing
w17913 Ruud de Mooij
Michael Keen

'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times
w17862 Mathias Trabandt
Harald Uhlig

How Do Laffer Curves Differ Across Countries?
w17860 Christina D. Romer
David H. Romer

The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era
w17842 Chiara Criscuolo
Ralf Martin
Henry Overman
John Van Reenen

The Causal Effects of an Industrial Policy
w17817 Florian Scheuer
Optimal Asset Taxes in Financial Markets with Aggregate Uncertainty
w17784 Benjamin B. Lockwood
Matthew C. Weinzierl

De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution
w17770 Jason M. DeBacker
Bradley T. Heim
Anh Tran

Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States
w17766 Hunt Allcott
Michael Greenstone

Is There an Energy Efficiency Gap?
w17757 John Hassler
Per Krusell

Economics and Climate Change: Integrated Assessment in a Multi-Region World
w17755 Charles F. Manski
Identification of Preferences and Evaluation of Income Tax Policy
w17753 Carlos A. Vegh
Guillermo Vuletin

How is Tax Policy Conducted over the Business Cycle?
w17724 Christopher R. Knittel
Reducing Petroleum Consumption from Transportation
2011
w17709 Philip J. Cook
Christine Piette Durrance

The Virtuous Tax: Lifesaving and Crime-Prevention Effects of the 1991 Federal Alcohol-Tax Increase
w17701 William R. Kerr
Income Inequality and Social Preferences for Redistribution and Compensation Differentials
w17655 Alberto F. Alesina
Dorian Carloni
Giampaolo Lecce

The Electoral Consequences of Large Fiscal Adjustments
w17642 Mikhail Golosov
Maxim Troshkin
Aleh Tsyvinski

Optimal Dynamic Taxes
w17616 Thomas Piketty
Emmanuel Saez
Stefanie Stantcheva

Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
w17580 G. Emmanuel Guindon
Arindam Nandi
Frank J. Chaloupka
IV
Prabhat Jha

Socioeconomic Differences in the Impact of Smoking Tobacco and Alcohol Prices on Smoking in India
w17578 Christopher J. Ruhm
Alison Snow Jones
William C. Kerr
Thomas K. Greenfield
Joseph V. Terza
Ravi S. Pandian
Kerry Anne McGeary

What U.S. Data Should be Used to Measure the Price Elasticity of Demand for Alcohol?
w17576 Michael P. Devereux
Simon Loretz

How Would EU Corporate Tax Reform Affect US Investment in Europe?
w17569 Joseph E. Aldy
Robert Stavins

The Promise and Problems of Pricing Carbon: Theory and Experience
w17540 William D. Nordhaus
Estimates of the Social Cost of Carbon: Background and Results from the RICE-2011 Model
w17532 Jing Cai
Ann Harrison

The Value-Added Tax Reform Puzzle
w17531 Martin S. Feldstein
The Tax Reform Act of 1986: Comment on the 25th Anniversary
w17522 Kristian Rydqvist
Joshua Spizman
Ilya A. Strebulaev

Government Policy and Ownership of Financial Assets
w17499 Don Fullerton
Catherine Wolfram

The Design and Implementation of U.S. Climate Policy: An Introduction
w17481 Bo Becker
Marcus Jacob
Martin Jacob

Payout Taxes and the Allocation of Investment
w17480 Bruce A. Blonigen
Lindsay Oldenski
Nicholas Sly

Separating the Opposing Effects of Bilateral Tax Treaties
w17466 R. Alison Felix
James R. Hines
Jr.

Who Offers Tax-Based Business Development Incentives?
w17411 Frederico Finan
Laura A. Schechter

Vote-Buying and Reciprocity
w17390 Christopher R. Knittel
Ryan Sandler

Cleaning the Bathwater with the Baby: The Health Co-Benefits of Carbon Pricing in Transportation
w17386 Stephen P. Holland
Jonathan E. Hughes
Christopher R. Knittel
Nathan C. Parker

Some Inconvenient Truths About Climate Change Policy: The Distributional Impacts of Transportation Policies
w17376 Christoph Böhringer
Jared C. Carbone
Thomas F. Rutherford

Embodied Carbon Tariffs
w17375 Daniel M. Hungerman
Do Religious Proscriptions Matter? Evidence from a Theory-Based Test
w17367 Alberto Galasso
Mark Schankerman
Carlos J. Serrano

Trading and Enforcing Patent Rights
w17348 Mikhail Golosov
John Hassler
Per Krusell
Aleh Tsyvinski

Optimal Taxes on Fossil Fuel in General Equilibrium
w17319 Sanjay K. Chugh
Fabio Ghironi

Optimal Fiscal Policy with Endogenous Product Variety
w17268 Leonard E. Burman
Marvin Phaup

Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform
w17250 Patrick Bayer
Robert McMillan
Alvin Murphy
Christopher Timmins

A Dynamic Model of Demand for Houses and Neighborhoods
w17247 Sara LaLumia
James M. Sallee

The Value of Honesty: Empirical Estimates from the Case of the Missing Children
w17235 Ilyana Kuziemko
Human Capital Spillovers in Families: Do Parents Learn from or Lean on their Children?
w17234 Ilyana Kuziemko
Ryan W. Buell
Taly Reich
Michael I. Norton

"Last-place Aversion": Evidence and Redistributive Implications
w17214 Louis Kaplow
An Optimal Tax System
w17210 Michael Greenstone
Rema Hanna

Environmental Regulations, Air and Water Pollution, and Infant Mortality in India
w17202 Mihir A. Desai
C. Fritz Foley
James R. Hines Jr.

Tax Policy and the Efficiency of U.S. Direct Investment Abroad
w17170 Michael Anderson
Maximilian Auffhammer

Pounds that Kill: The External Costs of Vehicle Weight
w17169 Chongyang Chen
Zhonglan Dai
Douglas Shackelford
Harold Zhang

Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?
w17164 Richard V. Burkhauser
Jeff Larrimore
Kosali I. Simon

A "Second Opinion" on the Economic Health of the American Middle Class
w17145 Stephen Coate
Property Taxation, Zoning, and Efficiency: A Dynamic Analysis
w17111 Thorsten Drautzburg
Harald Uhlig

Fiscal Stimulus and Distortionary Taxation
w17087 Sebastian Rausch
Gilbert E. Metcalf
John M. Reilly

Distributional Impacts of Carbon Pricing: A General Equilibrium Approach with Micro-Data for Households
w17081 John Cawley
Christopher Ruhm

The Economics of Risky Health Behaviors
w17035 Casey Rothschild
Florian Scheuer

Optimal Taxation with Rent-Seeking
w17001 Don Fullerton
Daniel Karney
Kathy Baylis

Negative Leakage
w16968 Jed Kolko
David Neumark
Marisol Cuellar Mejia

What Do Business Climate Indexes Teach Us About State Policy and Economic Growth?
w16921 Martin Feldstein
Daniel Feenberg
Maya MacGuineas

Capping Individual Tax Expenditure Benefits
w16920 Bronwyn H. Hall
Christian Helmers

Innovation and Diffusion of Clean/Green Technology: Can Patent Commons Help?
w16863 Justin Marion
Erich Muehlegger

Fuel Tax Incidence and Supply Conditions
w16839 Kevin S. Markle
Douglas A. Shackelford

Cross-Country Comparisons of Corporate Income Taxes
w16829 John F. Helliwell
Haifang Huang

New measures of the costs of unemployment: Evidence from the subjective well-being of 3.3 million Americans
w16812 Carola Frydman
Raven S. Molloy

Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms
w16786 Roberto Perotti
The Effects of Tax Shocks on Output: Not So Large, But Not Small Either
w16772 Katherine Baicker
Jonathan S. Skinner

Health Care Spending Growth and the Future of U.S. Tax Rates
w16768 Don Fullerton
Garth Heutel
Gilbert E. Metcalf

Does the Indexing of Government Transfers Make Carbon Pricing Progressive?
w16756 Lee J. Alston
Krister Andersson

Reducing Greenhouse Gas Emissions by Forest Protection: The Transaction Costs of REDD
w16749 Emmanuel Farhi
Iván Werning

Insurance and Taxation over the Life Cycle
w16703 Don Fullerton
Six Distributional Effects of Environmental Policy
w16684 Jonathan A. Parker
Nicholas S. Souleles
David S. Johnson
Robert McClelland

Consumer Spending and the Economic Stimulus Payments of 2008
w16670 Assaf Razin
Efraim Sadka

Tax Competition and Migration: The Race-to-the-Bottom Hypothesis Revisited
2010
w16651 Assaf Razin
Anuk Serechetapongse

Equity Prices and Equity Flows: Testing Theory of the Information-Efficiency Tradeoff
w16619 Mikhail Golosov
Maxim Troshkin
Aleh Tsyvinski
Matthew Weinzierl

Preference Heterogeneity and Optimal Capital Income Taxation
w16604 James M. Sallee
Joel Slemrod

Car Notches: Strategic Automaker Responses to Fuel Economy Policy
w16588 Ellen R. McGrattan
Capital Taxation During the U.S. Great Depression
w16577 Jonathan A. Parker
Annette Vissing-Jorgensen

The Increase in Income Cyclicality of High-Income Households and its Relation to the Rise in Top Income Shares
w16568 Roland G. Fryer
Jr.
Glenn Loury

Valuing Identity
w16545 Henrik Kleven
Camille Landais
Emmanuel Saez

Taxation and International Migration of Superstars: Evidence from the European Football Market
w16543 Seth H. Werfel
Adam B. Jaffe

Induction and Evolution in the Origin of Inventions: Evidence from Smoking Cessation Products
w16527 Erik Hurst
Geng Li
Benjamin Pugsley

Are Household Surveys Like Tax Forms: Evidence from Income Underreporting of the Self Employed
w16526 Camille Landais
Pascal Michaillat
Emmanuel Saez

A Macroeconomic Theory of Optimal Unemployment Insurance
w16501 Alan L. Gustman
Thomas Steinmeier
Nahid Tabatabai

The Growth in Social Security Benefits Among the Retirement Age Population from Increases in the Cap on Covered Earnings
w16500 Alan L. Gustman
Thomas L. Steinmeier
Nahid Tabatabai

Financial Knowledge and Financial Literacy at the Household Level
w16486 Ian W.H. Parry
Roberton C. Williams III

What Are the Costs of Meeting Distributional Objectives for Climate Policy?
w16467 John Cawley
Chad Meyerhoefer

The Medical Care Costs of Obesity: An Instrumental Variables Approach
w16466 James Sallee
The Taxation of Fuel Economy
w16413 Alberto F. Alesina
Francesco Passarelli

Regulation Versus Taxation
w16370 Soren T. Anderson
Carolyn Fischer
Ian Parry
James M. Sallee

Automobile Fuel Economy Standards: Impacts, Efficiency, and Alternatives
w16363 Eric M. Leeper
Alexander W. Richter
Todd B. Walker

Quantitative Effects of Fiscal Foresight
w16356 John M. de Figueiredo
Chang Ho Ji
Thad Kousser

Financing Direct Democracy: Revisiting the Research on Campaign Spending and Citizen Initiatives
w16305 James B. Bushnell
The Economics of Carbon Offsets
w16287 Frank J. Chaloupka
IV
Richard Peck
John A. Tauras
Xin Xu
Ayda Yurekli

Cigarette Excise Taxation: The Impact of Tax Structure on Prices, Revenues, and Cigarette Smoking
w16280 Hilary W. Hoynes
Erzo F.P. Luttmer

The Insurance Value of State Tax-and-Transfer Programs
w16275 Mathias Dolls
Clemens Fuest
Andreas Peichl

Automatic Stabilizers and Economic Crisis: US vs. Europe
w16268 Louis Kaplow
Taxes, Permits, and Climate Change
w16235 Steven Shavell
The Corrective Tax versus Liability As Solutions to the Problem of Harmful Externalities
w16234 Steven Shavell
Corrective Taxation versus Liability
w16214 Ravi Jagannathan
Andrei Jirnyi
Ann Sherman

Why Don't Issuers Choose IPO Auctions? The Complexity of Indirect Mechanisms
w16199 Laurence J. Kotlikoff
Jianjun Miao

What Does the Corporate Income Tax Tax? A Simple Model without Capital
w16184 Roberton C. Williams III
Growing State-Federal Conflicts in Environmental Policy: The Role of Market-Based Regulation
w16169 Ryan Chahrour
Stephanie Schmitt-Grohé
Martín Uribe

A Model-Based Evaluation of the Debate on the Size of the Tax Multiplier
w16158 Stephen P. Holland
Spillovers from Climate Policy
w16129 Jennifer Blouin
Jana Raedy
Douglas Shackelford

Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes
w16120 Roberton C. Williams III
Setting the Initial Time-Profile of Climate Policy: The Economics of Environmental Policy Phase-Ins
w16119 Bård Harstad
Buy coal? Deposit markets prevent carbon leakage
w16104 Severin Borenstein
Markets for Anthropogenic Carbon Within the Larger Carbon Cycle
w16101 Gilbert E. Metcalf
Aparna Mathur
Kevin A. Hassett

Distributional Impacts in a Comprehensive Climate Policy Package
w16096 Matias Busso
Jesse Gregory
Patrick M. Kline

Assessing the Incidence and Efficiency of a Prominent Place Based Policy
w16012 Jonathan T. Kolstad
Amanda E. Kowalski

The Impact of Health Care Reform On Hospital and Preventive Care: Evidence from Massachusetts
w16008 Andrew Ang
Vineer Bhansali
Yuhang Xing

Build America Bonds
w15984 Richard Crump
Gopi Shah Goda
Kevin Mumford

Fertility and the Personal Exemption: Comment
w15963 Damon Jones
Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds
w15942 Philip DeCicca
Donald S. Kenkel
Feng Liu

Who Pays Cigarette Taxes? The Impact of Consumer Price Search
w15941 Philip DeCicca
Donald S. Kenkel
Feng Liu

Excise Tax Avoidance: The Case of State Cigarette Taxes
w15935 Don Fullerton
Holly Monti

Can Pollution Tax Rebates Protect Low-Income Families? The Effects of Relative Wage Rates
w15927 Olivier Jeanne
Anton Korinek

Excessive Volatility in Capital Flows: A Pigouvian Taxation Approach
w15899 Christoph Böhringer
Andreas Lange
Thomas F. Rutherford

Optimal Emission Pricing in the Presence of International Spillovers: Decomposing Leakage and Terms-of-Trade Motives
w15894 Lance Lochner
Education Policy and Crime
w15847 Marco Del Negro
Fabrizio Perri
Fabiano Schivardi

Tax buyouts
w15846 N. Gregory Mankiw
Spreading the Wealth Around: Reflections Inspired by Joe the Plumber
w15844 Jared C. Carbone
V. Kerry Smith

Valuing ecosystem services in general equilibrium
w15818 Louis Kaplow
On the Taxation of Private Transfers
w15810 Huixin Bi
Eric M. Leeper

Sovereign Debt Risk Premia and Fiscal Policy in Sweden
w15788 Don Fullerton
Garth Heutel

Analytical General Equilibrium Effects of Energy Policy on Output and Factor Prices
w15777 Casey B. Mulligan
Foreclosures, Enforcement, and Collections under the Federal Mortgage Modification Guidelines
w15742 James J. Heckman
Bas Jacobs

Policies to Create and Destroy Human Capital in Europe
w15741 Wojciech Kopczuk
Economics of estate taxation: a brief review of theory and evidence
w15766 Jonathan Gruber
The Tax Exclusion for Employer-Sponsored Health Insurance
w15713 Brian G. Knight
Nathan Schiff

Spatial Competition and Cross-border Shopping: Evidence from State Lotteries
w15665 John Graham
Jana Raedy
Douglas Shackelford

Research in Accounting for Income Taxes
w15659 Ulrike Malmendier
Geoffrey Tate
Jonathan Yan

Overconfidence and Early-life Experiences: The Impact of Managerial Traits on Corporate Financial Policies
w15656 Louis Kaplow
Targeted Savings and Labor Supply
2009
w15617 Raj Chetty
John N. Friedman
Tore Olsen
Luigi Pistaferri

Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records
w15616 Raj Chetty
Bounds on Elasticities with Optimization Frictions: A Synthesis of Micro and Macro Evidence on Labor Supply
w15615 Vera Kononova
John Whalley

Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications
w15612 Austan Goolsbee
Michael Lovenheim
Joel B. Slemrod

Playing With Fire: Cigarettes, Taxes and Competition From the Internet
w15583 Alexander M. Gelber
Joshua W. Mitchell

Taxes and Time Allocation: Evidence from Single Women
w15572 James B. Bushnell
Howard Chong
Erin T. Mansur

Profiting from Regulation: An Event Study of the EU Carbon Market
w15543 Nicholas E. Burger
Charles D. Kolstad

Voluntary Public Goods Provision, Coalition Formation, and Uncertainty
w15526 Fatih Guvenen
Burhanettin Kuruscu
Serdar Ozkan

Taxation of Human Capital and Wage Inequality: A Cross-Country Analysis
w15491 Peter H. Lindert
Revealing Failures in the History of School Finance
w15438 Alberto F. Alesina
Silvia Ardagna

Large Changes in Fiscal Policy: Taxes Versus Spending
w15431 Philip J. Cook
Jens Ludwig
Adam Samaha

Gun Control after Heller: Litigating against Regulation
w15429 Gilbert E. Metcalf
Investment in Energy Infrastructure and the Tax Code
w15422 W. Kip Viscusi
Joni Hersch

Tobacco Regulation through Litigation: The Master Settlement Agreement
w15408 Anthony B. Atkinson
Thomas Piketty
Emmanuel Saez

Top Incomes in the Long Run of History
w15405 Stavros Panageas
Optimal taxation in the presence of bailouts
w15378 Daron Acemoglu
Davide Ticchi
Andrea Vindigni

Persistence of Civil Wars
w15369 Robert J. Barro
Charles J. Redlick

Macroeconomic Effects from Government Purchases and Taxes
w15361 Eric P. Bettinger
Bridget Terry Long
Philip Oreopoulos
Lisa Sanbonmatsu

The Role of Simplification and Information in College Decisions: Results from the H&R Block FAFSA Experiment
w15337 Lawrence H. Goulder
Mark R. Jacobsen
Arthur A. van Benthem

Unintended Consequences from Nested State & Federal Regulations: The Case of the Pavley Greenhouse-Gas-per-Mile Limits
w15328 William Congdon
Jeffrey R. Kling
Sendhil Mullainathan

Behavioral Economics and Tax Policy
w15327 Clemens Sialm
Laura Starks

Mutual Fund Tax Clienteles
w15302 Daron Acemoglu
Mikhail Golosov
Aleh Tsyvinski

Political Economy of Ramsey Taxation
w15300 Eduardo Engel
Ronald Fischer
Alexander Galetovic

Soft Budgets and Renegotiations in Public-Private Partnerships
w15293 Lawrence H. Goulder
Marc A. C. Hafstead
Michael S. Dworsky

Impacts of Alternative Emissions Allowance Allocation Methods under a Federal Cap-and-Trade Program
w15291 Scott Imberman
Adriana D. Kugler
Bruce Sacerdote

Katrina's Children: Evidence on the Structure of Peer Effects from Hurricane Evacuees
w15281 Casey B. Mulligan
Means-Tested Mortgage Modification: Homes Saved or Income Destroyed?
w15263 R. Alison Felix
James R. Hines
Jr.

Corporate Taxes and Union Wages in the United States
w15262 Stephen P. Holland
Taxes and Trading versus Intensity Standards: Second-Best Environmental Policies with Incomplete Regulation (Leakage) or Market Power
w15246 Raj Chetty
The Simple Economics of Salience and Taxation
w15239 Corbett A. Grainger
Charles D. Kolstad

Who Pays a Price on Carbon?
w15221 Benjamin A. Olken
Monica Singhal

Informal Taxation
w15218 Henrik Jacobsen Kleven
Claus Thustrup Kreiner
Emmanuel Saez

Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries
w15206 Jed Kolko
David Neumark

Do Some Enterprise Zones Create Jobs?
w15185 James R. Hines
Jr.

Income Misattribution under Formula Apportionment
w15177 John R. Graham
Hyunseob Kim

The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates
w15163 Jay Bhattacharya
Kate Bundorf
Noemi Pace
Neeraj Sood

Does Health Insurance Make You Fat?
w15125 Gilbert E. Metcalf
Cost Containment in Climate Change Policy: Alternative Approaches to Mitigating Price Volatility
w15115 Peter A. Diamond
Johannes Spinnewijn

Capital Income Taxes with Heterogeneous Discount Rates
w15111 Roozbeh Hosseini
Larry E. Jones
Ali Shourideh

Risk Sharing, Inequality and Fertility
w15100 Haitao Yin
Howard Kunreuther
Matthew White

Risk-Based Pricing and Risk-Reducing Effort: Does the Private Insurance Market Reduce Environmental Accidents?
w15091 Kevin S. Markle
Douglas Shackelford

Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?
w15086 Matthew J. Kotchen
Stephen W. Salant

A Free Lunch in the Commons
w15071 N. Gregory Mankiw
Matthew Weinzierl
Danny Yagan

Optimal Taxation in Theory and Practice
w15070 Jeffrey R. Brown
Julia Lynn Coronado
Don Fullerton

Is Social Security Part of the Social Safety Net?
w15054 Gilbert E. Metcalf
Tax Policies for Low-Carbon Technologies
w15031 Kenneth Gillingham
Richard G. Newell
Karen Palmer

Energy Efficiency Economics and Policy
w15023 Dhammika Dharmapala
C. Fritz Foley
Kristin J. Forbes

Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act
w15022 Joseph E. Aldy
Alan J. Krupnick
Richard G. Newell
Ian W.H. Parry
William A. Pizer

Designing Climate Mitigation Policy
w15012 Emmanuel Saez
Joel B. Slemrod
Seth H. Giertz

The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review
w14999 David Kelly
Subsidies to Industry and the Environment
w14981 David Albouy
What Are Cities Worth? Land Rents, Local Productivity, and the Capitalization of Amenity Values
w14976 N. Gregory Mankiw
Matthew Weinzierl

The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution
w14966 Jesse Rothstein
Is the EITC Equivalent to an NIT? Conditional Cash Transfers and Tax Incidence
w14929 Thomas Philippon
Philipp Schnabl

Efficient Recapitalization
w14793 Erik B. Johnson
Randall Walsh

The Effect of Property Taxes on Location Decisions:Evidence From the Market for Vacation Homes
w14687 Francis A. Longstaff
Municipal Debt and Marginal Tax Rates: Is there a Tax Premium in Asset Prices?
w14664 James R. Hines
Jr.
Lawrence H. Summers

How Globalization Affects Tax Design
w14655 Nuno Limão
Patricia Tovar

Policy Choice: Theory and Evidence from Commitment via International Trade Agreements
2008
w14583 Zoran Ivkovich
Scott Weisbenner

Individual Investor Mutual-Fund Flows
w14578 Justine S. Hastings
Ebonya L. Washington

The First of the Month Effect: Consumer Behavior and Store Responses
w14551 Andrew Mountford
Harald Uhlig

What are the Effects of Fiscal Policy Shocks?
w14530 David Neumark
Jed Kolko

Do Enterprise Zones Create Jobs? Evidence from California's Enterprise Zone Program
w14516 Stephanie Riegg Cellini
Fernando Ferreira
Jesse Rothstein

The Value of School Facilities: Evidence from a Dynamic Regression Discontinuity Design
w14514 Casey B. Mulligan
A Depressing Scenario: Mortgage Debt Becomes Unemployment Insurance
w14496 Andrew Ang
Vineer Bhansali
Yuhang Xing

Taxes on Tax-Exempt Bonds
w14494 Alan J. Auerbach
Michael P. Devereux
Helen Simpson

Taxing Corporate Income
w14450 Shanjun Li
Roger von Haefen
Christopher Timmins

How Do Gasoline Prices Affect Fleet Fuel Economy?
w14439 James M. Poterba
Arturo Ramirez Verdugo

Portfolio Substitution and the Revenue Cost of Exempting State and Local Government Interest Payments from Federal Income Tax
w14427 Alexander W. Blocker
Laurence J. Kotlikoff
Stephen A. Ross

The True Cost of Social Security
w14417 Ricardo J. Caballero
Pierre Yared

Future Rent-Seeking and Current Public Savings
w14406 Jessica Cohen
Pascaline Dupas

Free Distribution or Cost-Sharing? Evidence from a Malaria Prevention Experiment
w14405 Rosanne Altshuler
Alan J. Auerbach
Michael Cooper
Matthew Knittel

Understanding U.S. Corporate Tax Losses
w14400 Richard Rogerson
Market Work, Home Work and Taxes: A Cross Country Analysis
w14397 Louis Kaplow
Taxing Leisure Complements
w14375 Gilbert E. Metcalf
Designing A Carbon Tax to Reduce U.S. Greenhouse Gas Emissions
w14369 Esteban Rossi-Hansberg
Pierre-Daniel Sarte
Raymond Owens III

Housing Externalities
w14330 Jeffrey Liebman
Richard Zeckhauser

Simple Humans, Complex Insurance, Subtle Subsidies
w14320 David Lee
Emmanuel Saez

Optimal Minimum Wage Policy in Competitive Labor Markets
w14307 Nada Eissa
Hilary Hoynes

Redistribution and Tax Expenditures: The Earned Income Tax Credit
w14268 Erzo F.P. Luttmer
Monica Singhal

Culture, Context, and the Taste for Redistribution
w14263 Rosanne Altshuler
Robert D. Dietz

Tax Expenditure Estimation and Reporting: A Critical Review
w14253 James M. Poterba
Todd M. Sinai

Income Tax Provisions Affecting Owner-Occupied Housing: Revenue Costs and Incentive Effects
w14241 Don Fullerton
Distributional Effects of Environmental and Energy Policy: An Introduction
w14237 Jon Bakija
Bradley Heim

How Does Charitable Giving Respond to Incentives and Income? Dynamic Panel Estimates Accounting for Predictable Changes in Taxation
w14197 Don Fullerton
Andrew Leicester
Stephen Smith

Environmental Taxes
w14170 Louis Kaplow
Optimal Policy with Heterogeneous Preferences
w14149 Mihir A. Desai
Dhammika Dharmapala
Monica Singhal

Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit
w14146 Susan Guthrie
James R. Hines
Jr.

U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s
w14129 Pol Antràs
Gerard Padró i Miquel

Foreign Influence and Welfare
w14121 Robert E. Lipsey
Measuring the Location of Production in a World of Intangible Productive Assets, FDI, and Intrafirm Trade
w14110 Curtis Carlson
Gilbert E. Metcalf

Energy Tax Incentives and the Alternative Minimum Tax
w14062 Michael D. Grubb
Paul Oyer

Who Benefits from Tax-Advantaged Employee Benefits?: Evidence from University Parking
w14023 Gilbert E. Metcalf
Assessing the Federal Deduction for State and Local Tax Payments
w13995 David Y. Albouy
The Unequal Geographic Burden of Federal Taxation
w13980 Gilbert E. Metcalf
Sergey Paltsev
John Reilly
Henry Jacoby
Jennifer F. Holak

Analysis of U.S. Greenhouse Gas Tax Proposals
w13974 Farley Grubb
Creating Maryland's Paper Money Economy, 1720-1739: The Role of Power, Print, and Markets
w13915 Daron Acemoglu
Davide Ticchi
Andrea Vindigni

A Theory of Military Dictatorships
w13885 Sherry A. Glied
Universal Public Health Insurance and Private Coverage: Externalities in Health Care Consumption
w13884 Woodrow T. Johnson
James M. Poterba

Taxes and Mutual Fund Inflows Around Distribution Dates
w13855 Adriana Kugler
Maurice Kugler

Labor Market Effects of Payroll Taxes in Developing Countries: Evidence from Colombia
w13844 Raj Chetty
Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance
w13827 Hanming Fang
Peter Norman

Toward an Efficiency Rationale for the Public Provision of Private Goods
w13808 Erzo F.P. Luttmer
Richard J. Zeckhauser

Schedule Selection by Agents: from Price Plans to Tax Tables
w13801 Susan Dynarski
Judith E. Scott-Clayton

Complexity and Targeting in Federal Student Aid: A Quantitative Analysis
w13779 Ricardo J. Caballero
Pierre Yared

Inflating the Beast: Political Incentives Under Uncertainty
w13767 John F. Cogan
R. Glenn Hubbard
Daniel P. Kessler

The Effect of Tax Preferences on Health Spending
w13756 Simeon Djankov
Tim Ganser
Caralee McLiesh
Rita Ramalho
Andrei Shleifer

The Effect of Corporate Taxes on Investment and Entrepreneurship
w13753 Gilbert E. Metcalf
Using Tax Expenditures to Achieve Energy Policy Goals
w13745 Martin S. Feldstein
Effects of Taxes on Economic Behavior
w13742 Eduardo Engel
Ronald Fischer

Optimal Resource Extraction Contracts Under Threat of Expropriation
w13719 Yuriy Gorodnichenko
Jorge Martinez-Vazquez
Klara Sabirianova Peter

Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia
2007
w13709 John R. Graham
Lillian F. Mills

Using Tax Return Data to Simulate Corporate Marginal Tax Rates
w13678 Matthew Kotchen
Michael Moore

Conservation: From Voluntary Restraint to a Voluntary Price Premium
w13645 Don Fullerton
Garth Heutel

The General Equilibrium Incidence of Environmental Mandates
w13638 Alberto Alesina
Andrea Ichino
Loukas Karabarbounis

Gender Based Taxation and the Division of Family Chores
w13629 Stefania Albanesi
Roc Armenter

Intertemporal Distortions in the Second best
w13624 David Backus
Espen Henriksen
Kjetil Storesletten

Taxes and the Global Allocation of Capital
w13601 Jennifer L. Blouin
Jana Smith Raedy
Douglas A. Shackelford

Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?
w13581 John Whalley
Li Wang

Evaluating the Impure Chinese VAT Relative to a Pure Form in a Simple Monetary Trade Model with an Endogenous Trade Surplus
w13560 Thomas Philippon
Financiers vs. Engineers: Should the Financial Sector be Taxed or Subsidized?
w13554 Kevin A. Hassett
Aparna Mathur
Gilbert E. Metcalf

The Incidence of a U.S. Carbon Tax: A Lifetime and Regional Analysis
w13538 Raj Chetty
Emmanuel Saez

An Agency Theory of Dividend Taxation
w13511 Erin T. Mansur
Do Oligopolists Pollute Less? Evidence from a Restructured Electricity Market
w13501 Darius Lakdawalla
Neeraj Sood

The Welfare Effects of Public Drug Insurance
w13486 Áureo de Paula
José A. Scheinkman

The Informal Sector
w13454 Hans-Werner Sinn
Public Policies against Global Warming
w13390 Emmanuel Farhi
Capital Taxation and Ownership when Markets are Incomplete
w13362 Borys Grochulski
Narayana Kocherlakota

Nonseparable Preferences and Optimal Social Security Systems
w13331 A. Lans Bovenberg
Lawrence H. Goulder
Mark R. Jacobsen

Industry Compensation and the Costs of Alternative Environmental Policy Instruments
w13354 Andrew B. Abel
Optimal Capital Income Taxation
w13353 Mark Aguiar
Manuel Amador
Gita Gopinath

Investment Cycles and Sovereign Debt Overhang
w13295 George A. Plesko
Estimates of the Magnitude of Financial and Tax Reporting Conflicts
w13284 Eduardo Engel
Ronald Fischer
Alexander Galetovic

The Basic Public Finance of Public-Private Partnerships
w13283 Mihir A. Desai
Li Jin

Institutional Tax Clienteles and Payout Policy
w13281 Mihir A. Desai
Dhammika Dharmapala

Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends
w13270 Steven N. Kaplan
Joshua Rauh

Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?
w13266 Stephen P. Holland
Christopher R. Knittel
Jonathan E. Hughes

Greenhouse Gas Reductions under Low Carbon Fuel Standards?
w13208 Daron Acemoglu
María Angélica Bautista
Pablo Querubín
James A. Robinson

Economic and Political Inequality in Development: The Case of Cundinamarca, Colombia
w13160 Marco Cagetti
Mariacristina De Nardi

Estate Taxation, Entrepreneurship, and Wealth
w13132 Mihir A. Desai
Dhammika Dharmapala

Taxes, Institutions and Foreign Diversification Opportunities
w13077 Ricardo J. Caballero
Guido Lorenzoni

Persistent Appreciations and Overshooting: A Normative Analysis
w13066 Kevin Lang
Hong Kang

Worker Sorting, Taxes and Health Insurance Coverage
w13051 Alberto Alesina
Paola Giuliano

The Power of the Family
w12932 Patrick Bayer
Randi Hjalmarsson
David Pozen

Building Criminal Capital behind Bars: Peer Effects in Juvenile Corrections
w12923 James Poterba
Nirupama Rao
Jeri Seidman

Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes
w12915 David Neumark
William Wascher

Does a Higher Minimum Wage Enhance the Effectiveness of The Earned Income Tax Credit?
w12899 John Whalley
Li Wang

The Unified Enterprise Tax and SOEs in China
w12880 Juan Carlos Conesa
Sagiri Kitao
Dirk Krueger

Taxing Capital? Not a Bad Idea After All!
w12873 Douglas A. Shackelford
Joel Slemrod
James M. Sallee

A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior
w12859 Francisco J. Gomes
Laurence J. Kotlikoff
Luis M. Viceira

The Excess Burden of Government Indecision
w12854 Elizabeth M. Caucutt
Thomas F. Cooley
Nezih Guner

The Farm, the City, and the Emergence of Social Security
w12827 Alexander Muermann
Howard Kunreuther

Self-Protection and Insurance with Interdependencies
w12821 Howard C. Kunreuther
Erwann O. Michel-Kerjan

Climate Change, Insurability of Large-scale Disasters and the Emerging Liability Challenge
w12750 Joshua Aizenman
Kenneth Kletzer
Brian Pinto

Economic Growth with Constraints on Tax Revenues and Public Debt: Implications for Fiscal Policy and Cross-Country Differences
2006
w12802 Dhammika Dharmapala
James R. Hines Jr.

Which Countries Become Tax Havens?
w12777 John A. List
Michael Margolis
Daniel E. Osgood

Is the Endangered Species Act Endangering Species?
w12776 A. Mitchell Polinsky
Steven Shavell

Mandatory Versus Voluntary Disclosure of Product Risks
w12748 Daron Acemoglu
Davide Ticchi
Andrea Vindigni

Emergence and Persistence of Inefficient States
w12736 Martin S. Feldstein
The Effects of the Ageing European Population on Economic Growth and Budgets: Implications for Immigration and Other Policies
w12733 John F. Cogan
R. Glenn Hubbard
Daniel P. Kessler

Evaluating Effects of Tax Preferences on Health Care Spending and Federal Revenues
w12732 Paul Bachman
Jonathan Haughton
Laurence J. Kotlikoff
Alfonso Sanchez-Penalver
David G. Tuerck

Taxing Sales Under the FairTax: What Rate Works?
w12730 James R. Hines Jr.
Taxing Consumption and Other Sins
w12701 Wojciech Kopczuk
Bequest and Tax Planning: Evidence From Estate Tax Returns
w12696 Laurence J. Kotlikoff
Ben Marx
Pietro Rizza

Americans' Dependency on Social Security
w12685 Henrik Jacobsen Kleven
Claus Thustrup Kreiner
Emmanuel Saez

The Optimal Income Taxation of Couples
w12649 C. Fritz Foley
Jay C. Hartzell
Sheridan Titman
Garry Twite

Why do firms hold so much cash? A tax-based explanation
w12573 Gerard Padro i Miquel
The Control of Politicians in Divided Societies: The Politics of Fear
w12568 Gilbert E. Metcalf
Federal Tax Policy Towards Energy
w12558 Chiaki Moriguchi
Emmanuel Saez

The Evolution of Income Concentration in Japan, 1886-2002: Evidence from Income Tax Statistics
w12533 Laurence J. Kotlikoff
David Rapson

Does It Pay, at the Margin, to Work and Save? -- Measuring Effective Marginal Taxes on Americans' Labor Supply and Saving
w12535 Gilbert E. Metcalf
Jongsang Park

A Comment on The Role of Prices for Excludable Public Goods
w12503 Howard Kunreuther
Mark Pauly

Rules Rather Than Discretion: Lessons from Hurricane Katrina
w12502 Gene Amromin
Jennifer Huang
Clemens Sialm

The Tradeoff Between Mortgage Prepayments and Tax-Deferred Retirement Savings
w12493 Andrew B. Bernard
J. Bradford Jensen
Peter K. Schott

Transfer Pricing by U.S.-Based Multinational Firms
w12490 Jennifer Hunt
How Corruption Hits People When They Are Down
w12476 Patrick Kehoe
Varadarajan V. Chari

Modern Macroeconomics in Practice: How Theory is Shaping Policy
w12467 Raj Chetty
Adam Szeidl

Consumption Commitments and Risk Preferences
w12463 Alan J. Auerbach
Why Have Corporate Tax Revenues Declined? Another Look
w12452 Louis Kaplow
Myopia and the Effects of Social Security and Capital Taxation on Labor Supply
w12449 Howard Kunreuther
Reflections on U.S. Disaster Insurance Policy for the 21st Century
w12447 Gary V. Engelhardt
Anil Kumar

Employer Matching and 401(k) Saving: Evidence from the Health and Retirement Study
w12446 David H. Krantz
Howard Kunreuther

Goals and Plans in Protective Decision Making
w12419 Stefania Albanesi
Optimal Taxation of Entrepreneurial Capital with Private Information
w12417 Adam Looney
Monica Singhal

The Effect of Anticipated Tax Changes on Intertemporal Labor Supply and the Realization of Taxable Income
w12404 Thomas Piketty
Emmanuel Saez

How Progressive is the U.S. Federal Tax System? A Historical and International Perspective
w12399 Eduardo Engel
Ronald Fischer
Alexander Galetovic

Renegotiation Without Holdup: Anticipating Spending and Infrastructure Concessions
w12370 Peter C. Reiss
Matthew W. White

Evaluating Welfare with Nonlinear Prices
w12366 Robert Moffitt
Welfare Work Requirements with Paternalistic Government Preferences
w12357 Takero Doi
Toshihiro Ihori
Kiyoshi Mitsui

Sustainability, Debt Management, and Public Debt Policy in Japan
w12342 Zhonglan Dai
Edward Maydew
Douglas A. Shackelford
Harold H. Zhang

Capital Gains Taxes and Asset Prices: Capitalization or Lock-In?
w12339 Louis Kaplow
Optimal Control of Externalities in the Presence of Income Taxation
w12307 Alan J. Auerbach
The Choice Between Income and Consumption Taxes: A Primer
w12292 Roger Gordon
Martin Dietz

Dividends and Taxes
w12284 Louis Kaplow
Optimal Income Transfers
w12282 Erica Field
Educational Debt Burden and Career Choice: Evidence from a Financial Aid Experiment at NYU Law School
w12281 Geoffrey Heal
Howard Kunreuther

Supermodularity and Tipping
w12279 Martin Feldstein
Balancing the Goals of Health Care Provision
w12266 Joseph J. Doyle
Jr.
Krislert Samphantharak

$2.00 Gas! Studying the Effects of a Gas Tax Moratorium
w12259 Louis Kaplow
Capital Levies and Transition to a Consumption Tax
w12242 Glenn Ellison
Sara Fisher Ellison

Internet Retail Demand: Taxes, Geography, and Online-Offline Competition
w12240 Jagadeesh Sivadasan
Joel Slemrod

Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India
w12239 Louis Kaplow
Discounting Dollars, Discounting Lives: Intergenerational Distributive Justice and Efficiency
w12225 Joel Slemrod
John D. Wilson

Tax Competition With Parasitic Tax Havens
w12224 Daron Acemoglu
Michael Golosov
Aleh Tsyvinski

Markets Versus Governments: Political Economy of Mechanisms
w12201 Martin Feldstein
The Effect of Taxes on Efficiency and Growth
w12146 Clemens Sialm
Investment Taxes and Equity Returns
w12133 James A. Robinson
Ragnar Torvik

A Political Economy Theory of the Soft Budget Constraint
w12108 Daron Acemoglu
James A. Robinson

Persistence of Power, Elites and Institutions
w12070 Don Fullerton
Seung-Rae Kim

Environmental Investment and Policy with Distortionary Taxes and Endogenous Growth
w12061 Louis Kaplow
Taxation
w12033 Christian Broda
Nuno Limão
David Weinstein

Optimal Tariffs: The Evidence
w11994 Austan Goolsbee
The Value of Broadband and the Deadweight Loss of Taxing New Technology
w11968 V. Joseph Hotz
John Karl Scholz

Examining the Effect of the Earned Income Tax Credit on the Labor Market Participation of Families on Welfare
w11964 Jeffrey Brown
James Poterba

Household Ownership of Variable Annuities
w11959 Alan J. Auerbach
Kevin A. Hassett

Dividend Taxes and Firm Valuation: New Evidence
w11945 Jonathan Gruber
A Tax-Based Estimate of the Elasticity of Intertemporal Substitution
w11940 Daron Acemoglu
Modeling Inefficient Institutions
w11933 Joshua Aizenman
Yothin Jinjarak

Globalization and Developing Countries - A Shrinking Tax Base?
w11923 Lawrence H. Goulder
William A. Pizer

The Economics of Climate Change
w11920 John Beshears
James J. Choi
David Laibson
Brigitte Madrian

Early Decisions: A Regulatory Framework
2005
w11889 William Nordhaus
Life After Kyoto: Alternative Approaches to Global Warming
w11863 W. Kip Viscusi
Richard Zeckhauser

The Perception and Valuation of the Risks of Climate Change: A Rational and Behavioral Blend
w11859 Joni Hersch
W. Kip Viscusi

The Generational Divide in Support for Environmental Policies: European Evidence
w11858 Sabine Jokisch
Laurence J. Kotlikoff

Simulating the Dynamic Macroeconomic and Microeconomic Effects of the FairTax
w11832 Michael Baker
Jonathan Gruber
Kevin Milligan

Universal Childcare, Maternal Labor Supply, and Family Well-Being
w11831 Laurence J. Kotlikoff
David Rapson

Comparing Average and Marginal Tax Rates Under the FairTax and the Current System of Federal Taxation
w11780 A. Mitchell Polinsky
Steven Shavell

The Theory of Public Enforcement of Law
w11768 Wojciech Kopczuk
Cristian Pop-Eleches

Electronic Filing, Tax Preparers, and Participation in the Earned Income Tax Credit
w11756 Clemens Sialm
Tax Changes and Asset Pricing: Time-Series Evidence
w11729 Nada Eissa
Hilary Hoynes

Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply
w11717 Mihir A. Desai
C. Fritz Foley
James R. Hines Jr.

Foreign Direct Investment and Domestic Economic Activity
w11711 Esther Duflo
Rohini Pande

Dams
w11686 Alan J. Auerbach
Who Bears the Corporate Tax? A review of What We Know
w11668 Hans Fehr
Sabine Jokisch
Laurence J. Kotlikoff

Will China Eat Our Lunch or Take Us Out to Dinner? Simulating the Transition Paths of the U.S., EU, Japan, and China
w11665 Gilbert E. Metcalf
Tax Reform and Environmental Taxation
w11661 Roger Gordon
Wei Li

Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations
w11622 Shinichi Nishiyama
Kent Smetters

Does Social Security Privatization Produce Efficiency Gains?
w11592 Hongbin Cai
Hanming Fang
Lixin Colin Xu

Eat, Drink, Firms and Government: An Investigation of Corruption from Entertainment and Travel Costs of Chinese Firms
w11566 Daniel S. Hamermesh
Joel Slemrod

The Economics of Workaholism: We Should Not Have Worked on This Paper
w11553 Ye Feng
Don Fullerton
Li Gan

Vehicle Choices, Miles Driven, and Pollution Policies
w11539 Joshua Aizenman
Yothin Jinjarak

The Collection Efficiency of the Value Added Tax: Theory and International Evidence
w11504 Edward L. Maydew
Douglas A. Shackelford

The Changing Role of Auditors in Corporate Tax Planning
w11489 Patric H. Hendershott
Gwilym Pryce

The Sensitivity of Homeowner Leverage to the Deductibility of Home Mortgage Interest
w11469 Mihir A. Desai
Dhammika Dharmapala
Winnie Fung

Taxation and the Evolution of Aggregate Corporate Ownership Concentration
w11454 Maria Cancian
Arik Levinson

Labor Supply Effects of the Earned Income Tax Credit: Evidence from Wisconsin Supplemental Benefit for Families with Three Children
w11449 Alan J. Auerbach
Kevin A. Hassett

The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study
w11438 Ian W.H. Parry
Hilary Sigman
Margaret Walls
Roberton C. Williams III

The Incidence of Pollution Control Policies
w11408 Emmanuel Farhi
Ivan Werning

Inequality, Social Discounting and Estate Taxation
w11403 Joshua Aizenman
Ilan Noy

FDI and Trade -- Two Way Linkages?
w11399 Alberto Alesina
George-Marios Angeletos

Corruption, Inequality and Fairness
w11315 William Jack
Arik Levinson
Sjamsu Rahardja

Employee Cost-Sharing and the Welfare Effects of Flexible Spending Accounts
w11311 Don Fullerton
Garth Heutel

The General Equilibrium Incidence of Environmental Taxes
w11267 Roger Gordon
Wei Li

Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation
w11241 Mihir A. Desai
Dhammika Dharmapala

Corporate Tax Avoidance and Firm Value
w11234 Melissa S. Kearney
The Economic Winners and Losers of Legalized Gambling
w11227 A. Mitchell Polinsky
Daniel L. Rubinfeld

A Damage-Revelation Rationale for Coupon Remedies
w11196 Assaf Razin
Yona Rubinstein
Efraim Sadka

Corporate Taxation and Bilateral FDI with Threshold Barriers
w11185 Mikhail Golosov
Aleh Tsyvinski

Optimal Taxation with Endogenous Insurance Markets
w11174 Don Fullerton
Li Gan

Cost-Effective Policies to Reduce Vehicle Emissions
w11108 Nada Wasi
Michelle J. White

Property Tax Limitations and Mobility: The Lock-in Effect of California's Proposition 13
w11101 Kent Smetters
Social Security Privatization with Elastic Labor Supply and Second-Best Taxes
w11088 Mats Persson
Torsten Persson
Lars E.O. Svensson

Time Consistency of Fiscal and Monetary Policy: A Solution
w11044 Juan Carlos Conesa
Dirk Krueger

On the Optimal Progressivity of the Income Tax Code
w11038 Kent Smetters
Insuring Against Terrorism: The Policy Challenge
w11029 Pierpaolo Benigno
Michael Woodford

Optimal Taxation in an RBC Model: A Linear-Quadratic Approach
2004
w11002 Jeffrey R. Brown
Nellie Liang
Scott Weisbenner

Executive Financial Incentives and Payout Policy: Firm Responses to the 2003 Dividend Tax Cut
w10977 Jonathan Gruber
Tax Policy for Health Insurance
w10967 Assaf Razin
Efraim Sadka

Aging and the Welfare State: The Role of Young and Old Voting Pivots
hosh04-1 Takeo Hoshi
Sadao Nagaoka and Toshiaki Tachibanaki
organizers

Financing Retirement (NBER-CEPR-TCER-RIETI conference)
w10936 James R. Hines Jr.
Do Tax Havens Flourish?
w10935 Nada Eissa
Henrik Jacobsen Kleven
Claus Thustrup Kreiner

Evaluation of Four Tax Reforms in the United States: Labor Supply and Welfare Effects for Single Mothers
w10858 Joel Slemrod
The Economics of Corporate Tax Selfishness
w10792 Mikhail Golosov
Aleh Tsyvinski

Designing Optimal Disability Insurance: A Case for Asset Testing
w10761 A. Mitchell Polinsky
The Optimal Use of Fines and Imprisonment When Wealth is Unobservable
w10753 John Joseph Wallis
Richard E. Sylla
Arthur Grinath III

Sovereign Debt and Repudiation: The Emerging-Market Debt Crisis in the U.S. States, 1839-1843
w10736 Phillip J. Cook
Jens Ludwig

The Social Costs of Gun Ownership
w10722 Caroline M. Hoxby
Ilyana Kuziemko

Robin Hood and His Not-So-Merry Plan: Capitalization and the Self-Destruction of Texas' School Finance Equalization Plan
w10711 Eric A. Hanushek
Charles Ka Yui Leung
Kuzey Yilmaz

Borrowing Constraints, College Aid, and Intergenerational Mobility
w10693 Alan J. Auerbach
Young Jun Chun
Ilho Yoo

The Fiscal Burden of Korean Reunification: A Generational Accounting Approach
w10690 Keith J. Crocker
Joel Slemrod

Corporate Tax Evasion with Agency Costs
w10676 David F. Bradford
The X Tax in the World Economy
w10645 Jon Bakija
Joel Slemrod

Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns
w10630 Assaf Razin
Efraim Sadka

Capital Income Taxation in the Globalized World
w10618 Alexander Haupt
Eckhard Janeba

Education, Redistribution, and the Threat of Brain Drain
w10572 Raj Chetty
Emmanuel Saez

Do Dividend Payments Respond to Taxes? Preliminary Evidence from the 2003 Dividend Tax Cut
w10509 Steven J. Davis
Magnus Henrekson

Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons
w10487 Erik Hurst
James P. Ziliak

Do Welfare Asset Limits Affect Household Saving? Evidence from Welfare Reform
w10471 Mihir A. Desai
Dhammika Dharmapala

Corporate Tax Avoidance and High Powered Incentives
w10470 Susan M. Dynarski
Who Benefits from the Education Saving Incentives? Income, Educational Expectations, and the Value of the 529 and Coverdell
w10444 Takashi Oshio
Social Security and Trust Fund Management
w10421 Gary V. Engelhardt
Brigitte C. Madrian

Employee Stock Purchase Plans
w10408 Bronwyn H. Hall
Raffaele Oriani

Does the Market Value R&D Investment by European Firms? Evidence from a Panel of Manufacturing Firms in France, Germany, and Italy
w10407 Louis Kaplow
On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal
w10399 Wojciech Kopczuk
Emmanuel Saez

Top Wealth Shares in the United States: 1916-2000: Evidence from Estate Tax Returns
w10395 James Poterba
Valuing Assets in Retirement Saving Accounts
w10374 Jonathan Gruber
Pay or Pray? The Impact of Charitable Subsidies on Religious Attendance
w10357 Susan M. Dynarski
Tax Policy and Education Policy: Collision or Coordination? A Case Study of the 529 and Coverdell Saving Incentives
w10345 Jay Bhattacharya
Darius Lakdawalla

Time-Inconsistency and Welfare
w10330 Sarah E. West
Roberton C. Williams

Empirical Estimates for Environmental Policy Making in a Second-Best Setting
w10322 Todd Sinai
Joseph Gyourko

The (Un)changing Geographical Distribution of Housing Tax Benefits: 1980 to 2000
w10321 James Poterba
Taxation and Corporate Payout Policy
w10301 Jennifer L. Blouin
Jana Smith Raedy
Douglas A. Shackelford

Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates?
w10291 Alan J. Auerbach
How Much Equity Does the Government Hold?
w10275 Zoran Ivkovich
James Poterba
Scott Weisbenner

Tax-Motivated Trading by Individual Investors
2003
w10153 Mihir Desai
William M. Gentry

The Character and Determinants of Corporate Capital Gains
w10140 Don Fullerton
Ann Wolverton

The Two-Part Instrument in a Second-Best World
w10139 Don Fullerton
Li Gan

A Simulation-Based Welfare Loss Calculation for Labor Taxes with Piecewise-Linear Budgets
w10138 Edgar Cudmore
John Whalley

Regeneration, Labour Supply and the Welfare Costs of Taxes
w10119 Marco Battaglini
Stephen Coate

Pareto Efficient Income Taxation with Stochastic Abilities
w10085 Katherine Grace Carman
Jagadeesh Gokhale
Laurence J. Kotlikoff

The Impact on Consumption and Saving of Current and Future Fiscal Policies
w10072 Daniel Feenberg
James Poterba

The Alternative Minimum Tax and Effective Marginal Tax Rates
w10059 A.L. Bovenberg
Lawrence H. Goulder
Derek J. Gurney

Efficiency Costs of Meeting Industry-Distributional Constraints under Environmental Permits and Taxes
w10044 Wojciech Kopczuk
Tax Bases, Tax Rates and the Elasticity of Reported Income
w10043 Patricia M. Anderson
Bruce D. Meyer

Unemployment Insurance Tax Burdens and Benefits: Funding Family Leave and Reforming the Payroll Tax
w9983 Alan J. Auerbach
Young Jun Chun

Generational Accounting in Korea
w9855 Michael Smart
Mark Stabile

Tax Credits and the Use of Medical Care
w9843 David F. Bradford
Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax
w9842 Louis Kaplow
Public Goods and the Distribution of Income
w9785 Jan Boone
Lans Bovenberg

The Optimal Taxation of Unskilled Labor with Job Search and Social Assistance
w9782 Michael Baker
Emily Hanna
Jasmin Kantarevic

The Married Widow: Marriage Penalties Matter!
w9715 Mihir A. Desai
C. Fritz Foley
James R. Hines
Jr.

A Multinational Perspective on Capital Structure Choice and Internal Capital Markets
w9689 Jeffrey A. Miron
The Effect of Drug Prohibition on Drug Prices: Evidence from the Markets for Cocaine and Heroin
w9674 Richard J. Rendleman
Jr.
Douglas A. Shackelford

Diversification and the Taxation of Capital Gains and Losses
w9661 Jon Bakija
William Gale
Joel Slemrod

Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time
w9607 Emmanuel Saez
Michael R. Veall

The Evolution of High Incomes in Canada, 1920-2000
w9596 Louis Kaplow
Transition Policy: A Conceptual Framework
w9567 Jonathan Gruber
Ebonya Washington

Subsidies to Employee Health Insurance Premiums and the Health Insurance Market
w9556 Richard Disney
Carl Emmerson
Sarah Smith

Pension Reform and Economic Performance in Britain in the 1980s and 1990s
w9553 Bridget Terry Long
The Impact of Federal Tax Credits for Higher Education Expenses
w9535 Roger Gordon
Laura Kalambokidis
Joel Slemrod

A New Summary Measure of the Effective Tax Rate on Investment
w9505 Jennifer Ma
Education Saving Incentives and Household Saving: Evidence from the 2000 TIAA-CREF Survey of Participant Finances
w9503 Roger H. Gordon
Taxation of Interest Income
w9492 Shinichi Nishiyama
Kent Smetters

Consumption Taxes and Economic Efficiency in a Stochastic OLG Economy
w9477 Roger H. Gordon
Laura Kalambokidis
Joel Slemrod

Do We Now Collect Any Revenue From Taxing Capital Income?
w9456 James Poterba
Scott Weisbenner

Inter-Asset Differences in Effective Estate Tax Burdens
w9416 Gilbert E. Metcalf
George Norman

Oligopoly Deregulation in General Equilibrium: A Tax Neutralization Result
w9415 Gilbert E. Metcalf
George Norman

Oligopoly Deregulation and the Taxation of Commodities
2002
w9377 Daron Acemoglu
Why Not a Political Coase Theorem? Social Conflict, Commitment and Politics
w9374 Casey B. Mulligan
Capital Tax Incidence: First Impressions from the Time Series
w9301 Clemens Sialm
Stochastic Taxation and Asset Pricing in Dynamic General Equilibrium
w9289 John R. Graham
Mark H. Lang
Douglas A. Shackelford

Employee Stock Options, Corporate Taxes and Debt Policy
w9268 Daniel Bergstresser
James Poterba

Asset Allocation and Asset Location: Household Evidence from the Survey of Consumer Finances
w9249 Donald S. Kenkel
Robert R. Reed III
Ping Wang

Rational Addiction, Peer Externalities and Long Run Effects of Public Policy
w9245 Greg Coleman
Michael Grossman
Ted Joyce

The Effect of Cigarette Excise Taxes on Smoking Before, During and After Pregnancy
w9243 William Gentry
David M. Schizer

Frictions and Tax-Motivated Hedging: An Empirical Exploration of Publicly-Traded Exchangeable Securities
w9224 Mihir A. Desai
C. Fritz Foley
James R. Hines Jr.

Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment
w9207 Patric H. Hendershott
Gwilyn Pryce
Michael White

Household Leverage and the Deductibility of Home Mortgage Interest: Evidence from UK House Purchasers
w9188 Wojciech Kopczuk
The Trick is to Live: Is the Estate Tax Social Security for the Rich?
w9186 Wojciech Kopczuk
Joel Slemrod
Shlomo Yitzhaki

Why World Redistribution Fails
w9179 Antonio Rangel
How to Protect Future Generations Using Tax Base Restrictions
w9155 John Bound
Julie Berry Cullen
Austin Nichols
Lucie Schmidt

The Welfare Implications of Increasing Disability Insurance Benefit Generosity
w9151 Gautam Gowrisankaran
Thomas J. Holmes

Do Mergers Lead to Monopoly in the Long Run? Results from the Dominant Firm Model
w9141 Austan Goolsbee
The Impact and Inefficiency of the Corporate Income Tax: Evidence from State Organizational Form Data
w9136 Mustafa H. Babiker
Gilbert E. Metcalf
John Reilly

Tax Distortions and Global Climate Policy
w9105 Merle Erickson
Austan Goolsbee
Edward Maydew

How Prevalent is Tax Arbitrage? Evidence from the Market for Municipal Bonds
w9096 Jagadeesh Gokhale
Laurence J. Kotlikoff
Alexi Sluchynsky

Does It Pay to Work?
w9090 Austan Goolsbee
Jonathan Guryan

The Impact of Internet Subsidies in Public Schools
w9083 James Heckman
Lance Lochner
Ricardo Cossa

Learning-By-Doing Vs. On-the-Job Training: Using Variation Induced by the EITC to Distinguish Between Models of Skill Formation
w9060 Charles E. McLure
Jr.
Walter Hellerstein

Does Sales-only Apportionment of Corporate Income Violate the GATT?
w9057 Mihir A. Desai
James R. Hines Jr.

Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions
w9046 Emmanuel Saez
Optimal Progressive Capital Income Taxes in the Infinite Horizon Model
w9015 Roger H. Gordon
Julie Berry Cullen

Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S.
w8984 Charles F. Manski
Joram Mayshar

Private and Social Incentives for Fertility: Israeli Puzzles
w8978 Gilbert E. Metcalf
Don Fullerton

The Distribution of Tax Burdens: An Introduction
w8962 Jonathan Gruber
Anindya Sen
Mark Stabile

Estimating Price Elasticities When there is Smuggling: The Sensitivity of Smoking to Price in Canada
w8913 Richard Arnott
Petia Petrova

The Property Tax as a Tax on Value: Deadweight Loss
w8909 James R. Hines Jr.
On the Timeliness of Tax Reform
w8901 Don Fullerton
Gilbert E. Metcalf

Cap and Trade Policies in the Presence of Monopoly and Distortionary Taxation
w8878 Jonathan Gruber
Robin McKnight

Why Did Employee Health Insurance Contributions Rise?
w8872 Jonathan Gruber
Sendhil Mullainathan

Do Cigarette Taxes Make Smokers Happier?
w8871 Howard Kunreuther
Geoffrey Heal

Interdependent Security: The Case of Identical Agents
w8854 Roger H. Gordon
James R. Hines Jr.

International Taxation
w8833 Emmanuel Saez
Direct or Indirect Tax Instruments for Redistribution: Short-run versus Long-run
w8831 Daron Acemoglu
James A. Robinson

Economic Backwardness in Political Perspective
w8829 Don Fullerton
Gilbert E. Metcalf

Tax Incidence
w8802 David M. Cutler
Health Care and the Public Sector
w8781 James M. Poterba
John B. Shoven

Exchange Traded Funds: A New Investment Option for Taxable Investors
w8777 Jonathan Gruber
Botond Koszegi

A Theory of Government Regulation of Addictive Bads: Optimal Tax Levels and Tax Incidence for Cigarette Excise Taxation
w8774 Casey B. Mulligan
A Century of Labor-Leisure Distortions
w8763 Robert Parrino
Allen M. Poteshman
Michael S. Weisbach

Measuring Investment Distortions when Risk-Averse Managers Decide Whether to Undertake Risky Projects
w8723 Don Fullerton
Robert D. Mohr

Suggested Subsidies are Sub-optimal Unless Combined with an Output Tax
2001
w8662 John Whalley
Puzzles Over International Taxation of Cross Border Flows of Capital Income
w8657 Jonathan Gruber
Taxes and Health Insurance
w8591 Joydeep Bhattacharya
Casey B. Mulligan
Robert R. Reed III

Labor Market Search and Optimal Retirement Policy
w8588 Eric Hanushek
Charles Ka Yui Leung
Kuzey Yilmaz

Redistribution through Education and Other Transfer Mechanisms
w8551 Raymond Fisman
Shang-Jin Wei

Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China
w8546 Hilary Hoynes
Richard Blundell

Has "In-Work" Benefit Reform Helped the Labour Market?
w8500 David F. Bradford
Reforming Budgetary Language
w8486 William M. Gentry
Deen Kemsley
Christopher J. Mayer

Dividend Taxes and Share Prices: Evidence from Real Estate Investment Trusts
w8467 Thomas Piketty
Emmanuel Saez

Income Inequality in the United States, 1913-1998 (series updated to 2000 available)
w8458 A. Lans Bovenberg
Lawrence H. Goulder

Environmental Taxation and Regulation
w8440 Mihir A. Desai
James R. Hines Jr.

Foreign Direct Investment in a World of Multiple Taxes
w8420 Don Fullerton
A Framework to Compare Environmental Policies
w8400 Eckhard Janeba
Attracting FDI in a Politically Risky World
w8380 Melvin Stephens Jr.
Jennifer Ward-Batts

The Impact of Separate Taxation on the Intra-Household Allocation of Assets: Evidence from the UK
w8341 Jagadeesh Gokhale
Laurence J. Kotlikoff
Todd Neumann

Does Participating in a 401(k) Raise Your Lifetime Taxes?
w8340 James M. Poterba
Taxation, Risk-Taking, and Household Portfolio Behavior
w8333 B. Douglas Bernheim
Robert J. Lemke
John Karl Scholz

Do Estate and Gift Taxes Affect the Timing of Private Transfers?
w8280 Jane Gravelle
Kent Smetters

Who Bears the Burden of the Corporate Tax in The Open Economy?
w8261 Douglas Holtz-Eakin
Donald Marples

Distortion Costs of Taxing Wealth Accumulation: Income Versus Estate Taxes
w8223 James M. Poterba
Taxation and Portfolio Structure: Issues and Implications
w8217 Enrique G. Mendoza
The International Macroeconomics of Taxation and the Case Against European Tax Harmonization
w8205 William G. Gale
Joel B. Slemrod

Rethinking the Estate and Gift Tax: Overview
w8196 Joel Slemrod
Shlomo Yitzhaki

Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects
w8184 Edward L. Glaeser
Andrei Shleifer

A Case for Quantity Regulation
w8181 Alan J. Auerbach
James R. Hines Jr.

Taxation and Economic Efficiency
w8165 Todd Sinai
Joseph Gyourko

The Spatial Distribution of Housing-Related Tax Benefits in the United States
w8158 Wojciech Kopczuk
Joel Slemrod

Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity
w8144 Rosanne Altshuler
Harry Grubert

Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy
w8138 Alan J. Auerbach
James R. Hines Jr.

Perfect Taxation with Imperfect Competition
w8122 Alan A. Auerbach
David F. Bradford

Generalized Cash Flow Taxation
w8121 Mihir A. Desai
James R. Hines Jr.

Exchange Rates and Tax-Based Export Promotion
w8062 Shlomo Yitzhaki
A Public Finance Approach to Assessing Poverty Alleviation
2000
w8049 Roberton C. Williams
Environmental Tax Interactions When Pollution Affects Health or Productivity
w8037 Emmanuel Saez
The Optimal Treatment of Tax Expenditures
w8048 Roberton C. Williams
Health Effects in a Model of Second-Best Environmental Taxation or Reconsidering "Reconsidering the Tax-Interaction Effect"
w8031 David T. Ellwood
Jeffrey B. Liebman

The Middle Class Parent Penalty: Child Benefits in the U.S. Tax Code
w8029 Emmanuel Saez
The Desirability of Commodity Taxation under Non-Linear Income Taxation and Heterogeneous Tastes
w8011 Jennifer L. Blouin
Jana Smith Raedy
Douglas A. Shackelford

The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion
w8009 Mihir A. Desai
James R. Hines Jr.

The Uneasy Marriage of Export Incentives and the Income Tax
w6820 James R. Hines
Jr.

Nonprofit Business Activity and the Unrelated Business Income Tax
w7980 Robert Carroll
Douglas Holtz-Eakin
Mark Rider
Harvey S. Rosen

Personal Income Taxes and the Growth of Small Firms
w7960 Joel Slemrod
Wojciech Kopczuk

The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors
w7928 Patric H. Hendershott
Michael White

Taxing and Subsidizing Housing Investment: The Rise and Fall of Housing's Favored Status
w7922 Joel Slemrod
Wojciech Kopczuk

The Optimal Elasticity of Taxable Income
w7920 Michael P. Devereux
R. Glenn Hubbard

Taxing Multinationals
w7917 Gilbert E. Metcalf
Environmental Levies and Distortionary Taxation: Pigou, Taxation, and Pollution
w7903 Rosanne Altshuler
R. Glenn Hubbard

The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms
w7893 Todd Sinai
Joseph Gyourko

The Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly-Traded Real Estate Firms
w7827 Jennifer L. Blouin
Jana Smith Raedy
Douglas A. Shackelford

Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act
w7811 James M. Poterba
Scott Weisbenner

The Distributional Burden of Taxing Estates and Unrealized Capital Gains at the Time of Death
w7780 Jonathan Gruber
Jonathan Zinman

Youth Smoking in the U.S.: Evidence and Implications
w7775 Louis Kaplow
A Framework for Assessing Estate and Gift Taxation
w7774 Don Fullerton
Sarah West

Tax and Subsidy Combinations for the Control of Car Pollution
w7708 Emmanuel Saez
Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses
w7707 Andrew Mitrusi
James Poterba

The Distribution of Payroll and Income Tax Burdens, 1979-1999
w7698 Casey B. Mulligan
Tomas J. Philipson

Merit Motives and Government Intervention: Public Finance in Reverse
w7669 John B. Shoven
Joel Dickson
Clemens Sialm

Tax Externalities of Equity Mutual Funds
w7663 David Joulfaian
Estate Taxes and Charitable Bequests by the Wealthy
w7654 A. Lans Bovenberg
Lawrence H. Goulder

Neutralizing the Adverse Industry Impacts of CO2 Abatement Policies: What Does it Cost?
w7649 Louis Kaplow
Horizontal Equity: New Measures, Unclear Principles
w7648 Carlo Carraro
Gilbert E. Metcalf

Behavioral and Distributional Effects of Environmental Policy Introduction
w7644 Jennifer L. Blouin
Jana Smith Raedy
Douglas A. Shackelford

Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements
w7628 Emmanuel Saez
Using Elasticities to Derive Optimal Income Tax Rates
w7626 Austan Goolsbee
Taxes, High-Income Executives, and the Perils of Revenue Estimation in the New Economy
w7603 Andrew Haughwout
Robert Inman
Steven Craig
Thomas Luce

Local Revenue Hills: A General Equilibrium Specification with Evidence from Four U.S. Cities
w7596 Brian J. Hall
Jeffrey B. Liebman

The Taxation of Executive Compensation
w7595 Daniel Bergstresser
James Poterba

Do After-Tax Returns Affect Mutual Fund Inflows?
w7583 Robert J. Lemke
Ann Dryden Witte
Magaly Queralt
Robert Witt

Child Care and the Welfare to Work Transition
w7576 Joel Slemrod
Jon Bakija

Does Growing Inequality Reduce Tax Progressivity? Should It?
w7535 Sandra L. Decker
Amy Ellen Schwartz

Cigarettes and Alcohol: Substitutes or Complements?
w7570 Angus Deaton
Pierre-Olivier Gourinchas
Christina Paxson

Social Security and Inequality over the Life Cycle
w7568 Julia Lynn Coronado
Don Fullerton
Thomas Glass

Long Run Effects of Social Security Reform Proposals on Lifetime Progressivity
w7553 Jonathan Gruber
Tax Subsidies for Health Insurance: Evaluating the Costs and Benefits
w7543 Melissa A. Thomasson
The Importance of Group Coverage: How Tax Policy Shaped U.S. Health Insurance
w7525 Daniel R. Feenberg
James M. Poterba

The Income and Tax Share of Very High Income Households, 1960-1995
w7520 Julia Lynn Coronado
Don Fullerton
Thomas Glass

The Progressivity of Social Security
w7512 Jon Gruber
Emmanuel Saez

The Elasticity of Taxable Income: Evidence and Implications
w7507 Jonathan Gruber
Botond Koszegi

Is Addiction "Rational"? Theory and Evidence
w7506 Jonathan Gruber
Youth Smoking in the U.S.: Prices and Policies
w7505 Don Fullerton
Ann Wolverton

Two Generalizations of a Deposit-Refund System
w7491 Bruce D. Meyer
Dan T. Rosenbaum

Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects
w7485 Eckhard Janeba
Trade, Income Inequality, and Government Policies: Redistribution of Income or Education Subsidies?
w7473 Joel Slemrod
Shlomo Yitzhaki

Tax Avoidance, Evasion, and Administration
hine00-1 James R. Hines
Jr.

International Taxation and Multinational Activity
1999
w7453 Bin Ke
Kathy Petroni
Douglas A. Shackelford

The Impact of State Taxes on Self-Insurance
w7451 Douglas A. Shackelford
Robert E. Verrecchia

Intertemporal Tax Discontinuities
w7433 Roger H. Gordon
Young Lee

Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data
w7392 James M. Poterba
Andrew Samwick

Taxation and Household Portfolio Composition: U.S. Evidence from the 1980s and 1990s
w7363 Bruce D. Meyer
Dan T. Rosenbaum

Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers
w7360 Douglas Holtz-Eakin
John W. Phillips
Harvey S. Rosen

Estate Taxes, Life Insurance, and Small Business
w7281 Jerry Hausman
Efficiency Effects on the U.S. Economy from Wireless Taxation
w7268 Jeffrey R. Brown
Olivia S. Mitchell
James M. Poterba
Mark J. Warshawsky

Taxing Retirement Income: Nonqualified Annuities and Distributions from Qualified Accounts
w7244 Roger H. Gordon
John D. Wilson

Tax Structure and Government Behavior: Implications for Tax Policy
w7115 Assaf Razin
Chi-Wa Yuen

Understanding the "Problem of Economic Development": The Role of Factor Mobility and International Taxation
w7110 Roger H. Gordon
Wei Li

Government as a Discriminating Monopolist in the Financial Market: The Case of China
w7061 B. Douglas Bernheim
Taxation and Saving
w7059 Don Fullerton
Sarah West

Can Taxes on Cars and on Gasoline Mimic an Unavailable Tax on Emissions?
w7035 Alan J. Auerbach
Kevin A. Hassett

A New Measure of Horizontal Equity
w7034 Lawrence H. Goulder
Roberton C. Williams III

The Usual Excess-Burden Approximation Usually Doesn't Come Close
w6989 Julia Lynn Coronado
Don Fullerton
Thomas Glass

Distributional Impacts of Proposed Changes to the Social Security System
w6517 Timothy J. Besley
Harvey S. Rosen

Vertical Externalities in Tax Setting: Evidence from Gasoline and Cigarettes
w6340 Louis Kaplow
Transfer Motives and Tax Policy
w6930 Martin Feldstein
Public Policies and Private Saving in Mexico
w6922 Erkki Koskela
Ronnie Schob
Hans-Werner Sinn

Green Tax Reform and Competitiveness
w6903 Eduardo M.R.A. Engel
James R. Hines
Jr.

Understanding Tax Evasion Dynamics
w6885 Mark H. Lang
Douglas A. Shackelford

Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction
1998
w6856 Nada Eissa
Hilary Williamson Hoynes

The Earned Income Tax Credit and the Labor Supply of Married Couples
w6852 James R. Hines
Jr.

Three Sides of Harberger Triangles
w6842 James Poterba
Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United States
w6828 Eduardo M.R.A. Engel
Alexander Galetovic
Claudio E. Raddatz

Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic
w6789 Gary S. Becker
Casey B. Mulligan

Deadweight Costs and the Size of Government
w6778 Assaf Razin
Efraim Sadka

Migration and Pension
w6776 Eli Berman
Linda T.M. Bui

Environmental Regulation and Productivity: Evidence from Oil Refineries
w6708 Jonas Agell
Mats Persson

Tax Arbitrage and Labor Supply
w6685 Clemens Fuest
Bernd Huber

Why Do Countries Subsidize Investment and Not Employment?
w6667 Timothy J. Besley
Harvey S. Rosen

Sales Taxes and Prices: An Empirical Analysis
w6621 Robert A. Moffitt
Mark Wilhelm

Taxation and the Labor Supply: Decisions of the Affluent
w6616 James M. Poterba
Scott J. Weisbenner

Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns
w6615 James R. Hines Jr.
Investment Ramifications of Distortionary Tax Subsidies
w6590 Kathy R. Petroni
Douglas A. Shackelford

Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers
w6584 Joel Slemrod
The Economics of Taxing the Rich
w6583 Joel Slemrod
Timothy Greimel

Did Steve Forbes Scare the Municipal Bond Market?
w6582 Joel Slemrod
A General Model of the Behavioral Response to Taxation
w6576 Roger H. Gordon
Joel Slemrod

Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?
w6575 Marsha Blumenthal
Charles Christian
Joel Slemrod

The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota
w6546 Gilbert E. Metcalf
A Distributional Analysis of an Environmental Tax Shift
w6526 Austan Goolsbee
Investment Subsidies and Wages in Capital Goods Industries: To the Workers Go the Spoils?
w6525 William M. Gentry
Joseph Milano

Taxes and Investment in Annuities
w6524 Joshua Aizenman
Privatization in Emerging Markets
w6494 Lawrence H. Goulder
Koshy Mathai

Optimal CO2 Abatement in the Presence of Induced Technological Change
w6447 Laurence J. Kotlikoff
Willi Leibfritz

An International Comparison of Generational Accounts
w6435 William N. Gentry
John R. Penrod

The Tax Benefits of Not-for-Profit Hospitals
w6399 Alan J. Auerbach
Leonard E. Burman
Jonathan Siegel

Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data
wise98-1 David A. Wise
editor

Frontiers in the Economics of Aging
w6383 Rosanne Altshuler
Harry Grubert
T. Scott Newlon

Has U.S. Investment Abroad Become More Sensitive to Tax Rates?
w6374 Robert Carroll
Douglas Holtz-Eakin
Mark Rider
Harvey S. Rosen

Entrepreneurs, Income Taxes, and Investment
w6355 Paul Beaudry
Charles Blackorby

Taxes and Employment Subsidies in Optimal Redistribution Programs
1997
w6337 James Poterba
The Estate Tax and After-Tax Investment Returns
w6333 Austan Goolsbee
What Happens When You Tax the Rich? Evidence from Executive Compensation
w6314 Arik Levinson
NIMBY Taxes Matter: State Taxes and Interstate Hazardous Waste Shipments
w6282 Donald Bruce
Douglas Holtz-Eakin

Apocalypse Now? Fundamental Tax Reform and Residential Housing Values
w6260 Jerry Hausman
Taxation by Telecommunications Regulation
w6251 Louis Kaplow
Steven Shavell

On the Superiority of Corrective Taxes to Quantity Regulation
w6248 David Altig
Alan J. Auerbach
Laurence J. Kotlikoff
Kent A. Smetters
Jan Walliser

Simulating U.S. Tax Reform
w6199 Don Fullerton
Gilbert E. Metcalf

Environmental Taxes and the Double-Dividend Hypothesis: Did You Really Expect Something for Nothing?
w6181 James E. Anderson
Revenue Neutral Trade Reform with Many Households, Quotas and Tariffs
w6173 Austan Goolsbee
Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax
w6091 Don Fullerton
Gilbert Metcalf

Environmental Controls, Scarcity Rents, and Pre-Existing Distortions
w6058 Hilary Williamson Hoynes
Robert Moffitt

Tax Rates and Work Incentives in the Social Security Disability Insurance Program: Current Law and Alternative Reforms
w6013 Mark McClellan
Jonathan Skinner

The Incidence of Medicare
w6004 Kenneth L. Judd
The Optimal Tax Rate for Capital Income is Negative
w5998 William N. Evans
Jeanne S. Ringel

Can Higher Cigarette Taxes Improve Birth Outcomes?
w5993 Don Fullerton
Ann Wolverton

The Case for a Two-Part Instrument: Presumptive Tax and Environmental Subsidy
w5967 Ian W. H. Parry
Roberton C. Williams III
Lawrence H. Goulder

When Can Carbon Abatement Policies Increase Welfare? The Fundamental Role of Distorted Factor Markets
w5937 Don Fullerton
Diane Lim Rogers

Neglected Effects on the Uses Side: Even a Uniform Tax Would Change Relative Goods Prices
w5928 Ian Ayres
Steven D. Levitt

Measuring Positive Externalities from Unobservable Victim Precaution: An Empirical Analysis of Lojack
w5885 Daniel R. Feenberg
Andrew W. Mitrusi
James M. Poterba

Distributional Effects of Adopting a National Retail Sales Tax
1996
w5868 Martin Feldstein
How Big Should Government Be?
w5850 Assaf Razin
Efraim Sadka

Tax Burden and Migration: A Political Economy Perspective
w5832 William M. Gentry
R. Glenn Hubbard

Distributional Implications of Introducing a Broad-Based Consumption Tax
w5827 James E. Anderson
Trade Reform with a Government Budget Constraint
w5815 John B. Shoven
David A. Wise

The Taxation of Pensions: A Shelter can Become a Trap
w5754 David F. Bradford
Fixing Capital Gains: Symmetry, Consistency and Correctness in the Taxation of Financial Instruments
w5641 Lawrence H. Goulder
Ian W. H. Parry
Dallas Burtraw

Revenue-Raising vs. Other Approaches to Environmental Protection: The Critical Significance of Pre-Existing Tax Distortions
w5598 Edward L. Glaeser
Should Transfer Payments Be Indexed to Local Price Levels?
w5594 Don Fullerton
Wenbo Wu

Policies for Green Design
w5564 Angus Deaton
Serena Ng

Parametric and Non-Parametric Approaches to Price and Tax Reform
w5542 Don Fullerton
Shaun P. McDermott
Jonathan P. Caulkins

Sulfur Dioxide Compliance of a Regulated Utility
w5527 Roger H. Gordon
Soren Bo Nielsen

Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy
t0138 James R. Hines
Jr.
John C. Hlinko
Theodore J.F. Lubke

From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens
w5513 Assaf Razin
Efraim Sadka
Chi-Wa Yuen

Tax Principles and Capital Inflows: Is It Efficient to Tax Nonresident Income?
w5511 Don Fullerton
Second-Best Pollution Taxes
1995
w5397 Martin Feldstein
The Effect of a Consumption Tax on the Rate of Interest
w5391 Louis Kaplow
How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax
w5380 Don Fullerton
Why Have Separate Environmental Taxes?
w5370 Martin Feldstein
Daniel Feenberg

The Effect of Increased Tax Rates on Taxable Income and Economic Efficiency: A Preliminary Analysis of the 1993 Tax Rate Increases
w5335 Hans-Werner Sinn
Social Insurance, Incentives, and Risk Taking
w5290 David F. Bradford
Consumption Taxes: Some Fundamental Transition Issues
w5218 Joel Slemrod
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response
w5201 Patricia M. Anderson
Bruce D. Meyer

The Incidence of a Firm-Varying Payroll Tax: The Case of Unemployment Insurance
w5184 Yongheng Deng
John M. Quigley
Robert Van Order

Mortgage Default and Low Downpayment Loans: The Costs of Public Subsidy
w5171 Andrew A. Samwick
Tax Shelters and Passive Losses After the Tax Reform Act of 1986
w5158 Nada Eissa
Jeffrey B. Liebman

Labor Supply Response to the Earned Income Tax Credit
w5155 Martin Feldstein
Daniel Feenberg

The Taxation of Two Earner Families
w5153 Michael J. Moore
Death and Tobacco Taxes
w5147 Jonathan Gruber
James Poterba

Tax Subsidies to Employer-Provided Health Insurance
w5137 William T. Dickens
Do Labor Rents Justify Strategic Trade and Industrial Policy?
w5117 A. Lans Bovenberg
Lawrence H. Goulder

Costs of Environmentally Motivated Taxes in the Presence of Other Taxes:General Equilibrium Analyses
w5090 Hans Fehr
Laurence J. Kotlikoff

Generational Accounting in General Equilibrium
w5059 Theofanis P. Mamuneas
M. Ishaq Nadiri

Public R&D Policies and Cost Behavior of the US Manufacturing Industries
w5055 Martin Feldstein
Tax Avoidance and the Deadweight Loss of the Income Tax
w5053 Jonathan Gruber
The Incidence of Payroll Taxation: Evidence from Chile
w5028 Assaf Razin
Chi-Wa Yuen

Capital Income Taxation and Long Run Growth: New Perspectives
w5023 Nada Eissa
Taxation and Labor Supply of Married Women: The Tax Reform Act of 1986 as a Natural Experiment
w5008 Louis Kaplow
Regional Cost-of-Living Adjustments in Tax-Transfer Schemes
w5000 Martin Feldstein
Behavioral Responses to Tax Rates: Evidence from TRA86
w4987 Edward L. Glaeser
The Incentive Effects of Property Taxes on Local Governments
1994
w4961 Louis Kaplow
A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism
w4932 James R. Hines
Jr.

Taxes, Technology Transfer, and the R&D Activities of Multinational Firms
w4924 Kenneth A. Froot
James R. Hines
Jr.

Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals
w4905 Thomas C. Kinnaman
Don Fullerton

How a Fee Per-Unit Garbage Affects Aggregate Recycling in a Model with Heterogeneous Households
w4903 Assaf Razin
Efraim Sadka

Resisting Migration: The Problems of Wage Rigidity and the Social Burden
w4902 Joel Slemrod
Free-Trade Taxation and Protectionist Taxation
w4897 A. Lans Bovenberg
Lawrence H. Goulder

Optimal Environmental Taxation in the Presence of Other Taxes: General Equilibrium Analyses
w4896 Lawrence H. Goulder
Environmental Taxation and the "Double Dividend:" A Reader's Guide
hans94-1 Hans-Werner Sinn
editor

Trans-Atlantic Public Economics Seminar 1992
w4869 Harry Grubert
Joel Slemrod

The Effect of Taxes on Investment and Income Shifting to Puerto Rico
w4868 Louis Kaplow
A Note on Subsidizing Gifts
w4867 Joel Slemrod
Carl Hansen
Roger Procter

The Seesaw Principle in International Tax Policy
w4862 Don Fullerton
Diane Lim Rogers

Distributional Effects on a Lifetime Basis
w4851 Martin Feldstein
Tax Policy and International Capital Flows
w4783 Andrew B. Lyon
Gerald Silverstein

The Alternative Minimum Tax and the Behavior of Multinational Corporations
w4780 Kevin Hassett
Gilbert E. Metcalf

Investment with Uncertain Tax Policy: Does Random Tax Policy Discourage Investment?
w4779 Douglas Holtz-Eakin
Mary E. Lovely

Technological Linkages, Market Structure, and Optimum Production Policies
w4763 Marie C. Thursby
Jerry G. Thursby

Interstate Cigarette Bootlegging: Extent, Revenue Losses, and Effects of Government Intervention
w4721 Steven D. Levitt
James M. Poterba

Congressional Distributive Politics and State Economic Performance
w4712 Rosanne Altshuler
Jack Mintz

U.S. Interest Allocation Rules: Effects and Policy
w4705 Daniel R. Feenberg
Harvey S. Rosen

Recent Developments in the Marriage Tax
w4703 Jason G. Cummins
R. Glenn Hubbard

The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data
t0154 Richard Arnott
Marvin Kraus

When Are Anonymous Congestion Charges Consistent with Marginal Cost Pricing?
w4689 Martin Feldstein
Taxes, Leverage and the National Return on Outbound Foreign Direct Investment
w4670 Don Fullerton
Thomas C. Kinnaman

"Household Responses for Pricing Garbage by the Bag,"
w4668 Martin Feldstein
The Effects of Outbound Foreign Direct Investment on the Domestic Capital Stock
w4667 Rosanne Altshuler
T. Scott Newlon
William C. Randolph

Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals
w4635 Andrea L. Kusko
James M. Poterba
David W. Wilcox

Employee Decisions with Respect to 401(k) Plans: Evidence From Individual-Level Data
w4652 Karla Hoff
Andrew B. Lyon

Non-Leaky Buckets: Optimal Redistributive Taxation and Agency Costs
w4631 Louis Kaplow
Accuracy, Complexity, and the Income Tax
w4619 Gilbert E. Metcalf
Lifecycle vs. Annual Perspectives on the Incidence of A Value Added Tax
1993
w4582 Lawrence H. Goulder
Energy Taxes: Traditional Efficiency Effects and Environmental Implications
w4581 Don Fullerton
Marios Karayannis

Tax Evasion and the Allocation of Capital
w4576 Julio J. Rotemberg
Michael Woodford

Energy Taxes and Aggregate Economic Activity
w4574 James R. Hines
Jr.

No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals
w4567 Dani Rodrik
Taking Trade Policy Seriously: Export Subsidization as a Case Study in Policy Effectiveness
w4566 Louis Kaplow
Should the Government's Allocation Branch be Concerned about the Distortionary Cost of Taxation and Distributive Effects?
w4535 Robert K. Triest
The Efficiency Cost of Increased Progressivity
w4501 Leslie E. Papke
Mitchell Petersen
James M. Poterba

Did 401(k) Plans Replace Other Employer Provided Pensions?
w4498 Timothy Besley
Ian Preston
Michael Ridge

Fiscal Anarchy in the U.K.: Modelling Poll Tax Noncompliance
w4496 Martin Feldstein
The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the1986 Tax Reform Act
w4457 Louis Kaplow
Steven Shavell

The Efficiency of the Legal System versus the Income Tax in Redistributing Income
w4456 Raquel Fernandez
Richard Rogerson

Zoning and the Political Economy of Local Redistribution
w4426 Nancy L. Stokey
Sergio Rebelo

Growth Effects of Flat-Rate Taxes
w4418 Don Fullerton
Seng-Su Tsang

Environmental Costs Paid by the Polluter or the Beneficiary? The Case of CERCLA and Superfund
w4405 Alan J. Auerbach
Kevin A. Hassett
Stephen D. Oliner

Reassessing the Social Returns to Equipment Investment
w4395 Robert P. Inman
Presidential Leadership and the Reform of Fiscal Policy: Learning from Reagan's Role in TRA 86
w4387 Erik Caspersen
Gilbert Metcalf

Is A Value Added Tax Progressive? Annual Versus Lifetime Incidence Measures
w4382 Takatoshi Ito
Keiko Nosse Hirono

Efficiency of the Tokyo Housing Market
w4374 Don Fullerton
Thomas C. Kinnaman

Garbage, Recycling, and Illicit Burning or Dumping
w4337 Holger C. Wolf
Anti-Tax Revolutions and Symbolic Prosecutions
w4323 Martin Feldstein
Tax Policy in the 1980s: A Personal View
w4305 Laurence J. Kotlikoff
Jagadeesh Gokhale

The Equity of Social Services Provided to Children and Senior Citizens
w4302 David M. Cutler
Louise M. Sheiner

Policy Options for Long-Term Care
w4283 David M. Cutler
Douglas W. Elmendorf
Richard J. Zeckhauser

Demographic Characteristics and the Public Bundle
w4254 William T. Bogart
William M. Gentry

Capital Gains Taxation and Realizations: Evidence from Interstate Comparisons
w4253 Michael Haliassos
Andrew B. Lyon

Progressivity of Capital Gains Taxation with Optimal Portfolio Selection
w4252 Gilbert E. Metcalf
The Lifetime Incidence of State and Local Taxes: Measuring Changes During the 1980s
1992
w4244 B. Douglas Bernheim
Adam Wantz

A Tax-Based Test of the Dividend Signaling Hypothesis
w4240 Bronwyn Hall
R&D Tax Policy During the Eighties: Success or Failure?
w4229 Daniel Feenberg
James Poterba

Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns
w4215 B. Douglas Bernheim
John Karl Scholz

Private Saving and Public Policy
w4189 Louis Kaplow
Optimal Distribution and Taxation of the Family
w4171 Myron S. Scholes
G. Peter Wilson
Mark A. Wolfson

Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986
w4163 Laurie Simon Bagwell
B. Douglas Bernheim

Conspicuous Consumption, Pure Profits, and the Luxury Tax
w4125 Richard Zeckhauser
Steve Coate
Stephen Johnson

Robin-Hooding Rents: Exploiting the Pecuniary Effects of In-Kind Programs
w4061 Lawrence H. Goulder
Do the Costs of a Carbon Tax Vanish When Interactions With Other Taxes are Accounted For?
w4021 Martin Feldstein
The Effects of Tax-Based Saving Incentives on Government Revenue and National Saving
w4020 Kevin A. Hassett
Gilbert E. Metcalf

Energy Tax Credits and Residential Conservation Investment
w4008 Joel Slemrod
Do Taxes Matter? Lessons From the 1980s
w3999 Joel Slemrod
Taxation and Inequality: A Time-Exposure Perspective
w3968 Alberto Alesina
Philippe Weil

Menus of Linear Income Tax Schedules
w3967 Alan J. Auerbach
On the Design and Reform of Capital Gains Taxation
w3962 Martin Feldstein
Andrew Samwick

Social Security Rules and Marginal Tax Rates
1991
w3940 James M. Poterba
Why Didn't the Tax Reform Act of 1986 Raise Corporate Taxes?
w3938 Jonathan Skinner
Individual Retirement Accounts: A Review of the Evidence
w3932 Andrew B. Lyon
Robert M. Schwab

Consumption Taxes in a Life-Cycle Framework: Are Sin Taxes Regressive?
w3930 James R. Hines
Jr.

On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s
w3925 Rosanne Altshuler
T. Scott Newlon

The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations
w3924 David Harris
Randall Morck
Joel Slemrod
Bernard Yeung

Income Shifting in U.S. Multinational Corporations
w3915 Alan J. Auerbach
Jagadeesh Gokhale
Laurence J. Kotlikoff

Social Security and Medicare Policy From the Perspective of Generational Accounting
w3900 Daniel R. Feenberg
James M. Poterba

Which Households Own Municipal Bonds? Evidence From Tax Returns
w3723 Louis Kaplow
The Income Tax as Insurance: The Casualty Loss and Medical Expense Deductions and the Exclusion of the Medical Insurance Premiums
w3709 Louis Kaplow
Taxation and Risk Taking: A General Equilibrium Perspective
w3708 Louis Kaplow
A Note on Taxation as Social Insurance for Uncertain Labor Income
1986
w1941 Lawrence H. Summers
Investment Incentives and the Discounting of Depreciation Allowances
1967
ture67-1 Norman B. Ture
Accelerated Depreciation in the United States, 1954-60
1962
holl62-1 Daniel M. Holland
Dividends Under the Income Tax
1960
robi60-1 Roland Robinson
Postwar Market for State and Local Government Securities
1958
holl58-1 Daniel M. Holland
The Income Tax Burden on Stockholders
1948
hann48-1 Frank A. Hanna
Joseph A. Pechman
and Sidney M. Lerner

Analysis of Wisconsin Income (Studies in Income and Wealth, vol. 9)

Generated on Sun Apr 24 00:00:03 2022