Working Papers

No. 2003-7

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

No. 2003-6

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

No. 2003-5

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

No. 2003-4

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

No. 2003-3

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

No. 2003-2

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

No. 2003-1

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

No. 2002-10

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

No. 2002-9

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

No. 2002-8

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

No. 2002-7

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

No. 2002-6

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

No. 2002-5

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

No. 2002-4

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

No. 2002-3

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

No. 2002-2

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

No. 2002-1

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

No. 2001-21

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

No. 2001-20

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

No. 2001-19

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

No. 2001-18

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

No. 2001-17

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

No. 2001-16

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

No. 2001-15

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

No. 2001-14

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

No. 2001-13

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

No. 2001-12

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

No. 2001-11

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

No. 2001-10

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

No. 2001-9

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

No. 2001-8

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

No. 2001-7

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

No. 2001-6

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

No. 2001-5

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

No. 2001-4

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

No. 2001-3

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

No. 2001-2

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

No. 2001-1

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

No. 2000-12

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

No. 2000-11

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

No. 2000-10

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

No. 2000-9

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

No. 2000-8

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

No. 2000-7

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

No. 2000-6

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

No. 2000-5

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

No. 2000-4

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

No. 2000-3

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

No. 2000-2

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

No. 2000-1

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

No. 99-5

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

No. 99-4

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

No. 99-3

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

No. 99-2

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

No. 99-1

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

No. 98-22

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

No. 98-21

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

No. 98-20

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

No. 98-19

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

No. 98-18

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

No. 98-17

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

No. 98-16

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

No. 98-15

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

No. 98-14

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

No. 98-13

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

No. 98-12

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

No. 98-11

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

No. 98-10

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

No. 98-9

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

No. 98-8

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

No. 98-7

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

No. 98-6

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

No. 98-5

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

No. 98-4

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

No. 98-3

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

No. 98-2

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

No. 98-1

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

No. 97-4

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

No. 97-3

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

No. 97-2

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

No. 97-1

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

No. 95-3

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

No. 95-2

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

No. 95-1

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

No. 94-1

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

No. 93-11

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

No. 93-10

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

No. 93-9

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

No. 93-8

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

No. 93-7

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

No. 93-6

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

No. 93-5

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

No. 93-4

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

No. 93-3

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

No. 93-2

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

No. 93-1

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

No. 90-18

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

No. 90-17

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

No. 90-16

Bibliography on Tax Compliance and Tax Law Enforcement, December 1990.

No. 90-15

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

No. 90-14

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

No. 90-13

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

No. 90-12

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

No. 90-11

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

No. 90-10

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

No. 90-9

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

No. 90-8

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

No. 90-7

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

No. 90-6

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

No. 90-5

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

No. 90-4

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

No. 90-3

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

No. 90-2

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

No. 90-1

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