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Working Papers

OTPR has an ongoing Working Paper Series that features research papers by faculty associates of OTPR as well as the papers from our policy and research conferences. They are distributed throughout the academic, government, and business tax communities.

OTPR Working Papers written since 2001 are downloadable. Working papers written before then can be obtained by sending requests to otpr@umich.edu or calling us at (734) 763-3068.
To view the full list of abstracts, click here.

How to order

2008-1 Kyle D. Logue and Joel Slemrod, “Genes as Tags: The Tax Implications of Widely Available Genetic Information"
2007-5 Austan Goolsbee, Michael Lovenheim, and Joel
Slemrod, “Playing with Fire: Cigarettes, Taxes,
and Competition from the Internet”
2007-4 James R. Hines Jr., “Taxation of Foreign Income”
2007-3 James R. Hines Jr., “Tax Havens”
2007-2 James R. Hines Jr., “Excise Taxes”
2007-1 James R. Hines Jr., “Excess Burden of Taxation”
2006-5 Keith J. Crocker and Joel Slemrod, “The Economics of Earnings Manipulation and Managerial Compensation”
2006-4 Dhammika Dharmapala and James R. Hines Jr.
“Which Countries Become Tax Havens?”
December 2006
2006-3 James R. Hines Jr., “Taxing Consumption and
Other Sins,”
November 2006
2006-2 Mihir A. Desai, C. Fritz Foley, and James R. Hines
Jr., “Capital Structure with Risky Foreign
Investment,”
May 2006.
2006-1 Joel Slemrod, “Taxation and Big Brother: Information, Personalization,
and Privacy in 21st Century Tax Policy,”
October 2005.
2005-13 Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Foreign Direct Investment and Domestic Economic Activity,” October 2005..
2005-12 Joel Slemrod, “My Beautiful Tax Reform,” March 2005.
2005-11 Mihir A. Desai, Dhammika Dharmapala, and Winnie Fung, “Taxation and the Evolution of Aggregate Corporate Ownership Concentration,” June 2005.
2005-10  Edward L. Maydew and Douglas A. Shackelford, “The Changing Role of Auditors in Corporate Tax Planning,” June 2005.
2005-9 James R. Hines Jr., “Corporate Taxation and International Competition,”  July 2005.
2005-8 Donald Bruce, John Deskins, and William F. Fox, “On the Extent, Growth, and Efficiency Consequences of State Business Tax Planning,”
June 2005.
2005-7 Michelle Hanlon, Lillian Mills, and Joel Slemrod, “An Empirical Examination of Corporate Tax Noncompliance,” June 2005.
2005-6 Jonathan Gruber and Joshua Rauh, “How Elastic Is the Corporate Income Tax Base?” June 2005.
2005-5 Alan J. Auerbach and Kevin A. Hassett, “The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study,” June 2005.
2005-4 Stephen R. Bond, Michael P. Devereux, and Alexander Klemm, “Dissecting Dividend Decisions: Some Clues About the Effects of Dividend Taxation from Recent UK Reforms,” June 2005.
2005-3 Raj Chetty, Joseph Rosenberg, and Emmanuel Saez, “The Effects of Taxes on Market Responses to Dividend Announcements and Payments:
What Can We Learn from the 2003 Dividend Tax Cut?”
June 2005.
2005-2 Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Do Tax Havens Divert Economic Activity,” April 2005.
2005-1 Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Foreign Direct Investment and the Domestic Capital Stock,” January 2005.
No. 2004-11 James R. Hines Jr., “Do Tax Havens Flourish?” October 2004.
No. 2004-10 Mihir A. Desai and James R. Hines Jr., “Old Rules and New Realities: Corporate Tax Policy in a Global Setting,” October 2004.
No. 2004-9 Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., “Economic Effects of Regional Tax Havens,” October 2004.
No. 2004-8 Joel Slemrod, “The Economics of Corporate Tax Selfishness,” September 2004.
No. 2004-7 Keith J. Crocker and Joel Slemrod, "Corporate Tax Evasion with Agency Costs,"  July 2004.
No. 2004-6 Jon Bakija and Joel Slemrod, "Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns," July 2004.
No. 2004-5 Roger H. Gordon, Laura Kalambokidis, Jeffrey Rohaly, and Joel Slemrod, "Toward a Consumption Tax and Beyond," June 2004.
No. 2004-4 Joel Slemrod and Varsha Venkatesh, "The Income Tax Compliance Cost of Large and Mid-Size Businesses," April 2004.
No. 2004-3 Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr., "Capital Controls, Liberalizations, and Foreign Direct Investment," February 2004.
No. 2004-2 Mihir A. Desai and James R. Hines Jr., "Market Reactions to Export Subsidies," January 2004.
No. 2004-1 James R. Hines Jr., "Privatization and Fiscal Health," January 2004.

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.

Office of Tax Policy Research Working Papers can be obtained by sending $5 per paper to the address below. Limited quantities are free to academics, journalists, and government staff.
Office of Tax Policy Research
Stephen M. Ross School of Business
701 Tappan Street, Room W7715
Ann Arbor, MI 48109-1234
Checks should be made out to the University of Michigan