Research Articles

 
 

"Distributional Implications of Joint Tax Evasion" (with Odd E. Nygärd and Thor O. Thoresen), Economic Journal, forthcoming.

"Optimal Tax Administration" (with Michael Keen) Journal of Public Economics, August 2017, 152, pp. 133-142.

"The Behavioral Response to Housing Transfer Taxes: Evidence from a Notched Change in D.C. Policy" (with Caroline Weber and Hui Shan), Journal of Urban Economics, July 2017, 100, pp. 137-153.

"Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?" (with Brett Collins, Jeffrey Hoopes, Daniel Reck, and Michael Sebastiani), Journal of Public Economics, May 2017, 149, pp. 1-19.

"Tax Compliance and Enforcement: An Overview of New Research and Its Policy Implications."  In Alan Auerbach and Kent Smetters, eds., The Economics of Tax Policy, Oxford University Press, 2017, pp. 81-102.

"A Characteristics Approach to Optimal Taxation: Line Drawing and Tax-Driven Product Innovation" (with Christian Gillitzer and Henrik Kleven), Scandinavian Journal of Economics, April 2017, 119(2), pp. 240-267.

"Does Evasion Invalidate the Welfare Sufficiency of the ETI?" (with Christian Gillitzer), The B.E. Journal of Economic Analysis and Policy, October 2016, 16(4), Article 7.

"Using the 'Smart Return" to Reduce Tax Evasion and Simplify Tax Filing" (with Joseph Bankman and Clifford Nass), Tax Law Review, Summer 2016, 69(4), pp. 459-484.

"How Do Corporate Tax Bases Change When Corporate Tax Rates Change? With Implications for Tax Rate Elasticity of Corporate Taxable Income?" (with Laura Kawano), International Tax and Public Finance, June 2016, 23(3), pp. 401-433.

"Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes" (with Wojciech Kopczuk, Justin Marion, and Erich Muehlegger), American Economic Journal: Economic Policy, August 2015, 7(3), pp. 177-208.

Taxpayer Search for Information: Implications for Rational Attention (with Jeffrey Hoopes and Daniel Reck), American Economic Journal: Economic Policy, August 2015, 7(3), pp. 177-208.

Taxes on the Internet: Deterrence Effects of Public Disclosure (with Thor O. Thoresen and Erlend E. Bø), American Economic Journal: Economic Policy, February 2015, 7(1): pp. 36-62.

Distinguishing the Role of Authority 'In' and Authority 'To' (with Dan Silverman and Neslihan Uler), Journal of Public Economics, May 2014, 113, pp. 32-42.

“The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan” (with Makoto Hasegawa, Jeffrey Hoopes, and Ryo Ishida), National Tax Journal, September 2013, 66(3), pp. 571-608.

“Car Notches: Strategic Automaker Responses to Fuel Economy Policy” (with James Sallee), Journal of Public Economics, December 2012, 96(11-12), pp. 981-999.

“Check in the Mail or More in the Paycheck?  Does the Effectiveness of Fiscal Stimulus Depend on How It Is Delivered?” (with Claudia Sahm and Matthew Shapiro), American Economic Journal: Economic Policy, August 2012, 4(3), pp. 216-250.

“Understanding Multidimensional Tax Systems” (with Leslie Robinson), International Tax and Public Finance, April 2012, 19(2), pp. 237-267.

“Tax Policy and the Missing Middle: Optimal Tax Remittances with Firm-Level Administrative Costs” (with Dhammika Dharmapala and John D. Wilson), Journal of Public Economics, October 2011, 95(9-10), pp. 1036-1047.

“Household Response to the 2008 Tax Rebates: Survey Evidence and Aggregate Implications” (with Claudia R. Sahm and Matthew D. Shapiro).  In Jeffrey R. Brown, ed., Tax Policy and the Economy, Volume 24, NBER and University of Chicago Press, 2010, pp. 69-110.

“The Distribution of Income Tax Noncompliance,” (with Andrew Johns), National Tax Journal, September 2010, 63(4), pp. 397-418.

“Playing with Fire:  Cigarette Taxes and Competition from the Internet,” (with Austan Goolsbee and Michael Lovenheim), American Economic Journal: Economic Policy, February 2010, 2(1), pp. 131-154. 

The Fatal Toll of Driving to Drink: The Effect of Minimum Legal Drinking Age Evasion on Traffic Fatalities,” (with Michael Lovenheim), Journal of Health Economics, January 2010, 29(1), pp. 62-77.

“Tax Competition with Parasitic Tax Havens,” (with John D. Wilson), Journal of Public Economics, December 2009, 93(11-12), pp. 1261-1270.

“What Does Tax Aggressiveness Signal?  Evidence from Stock Price Reactions to News about Tax Aggressiveness,” (with Michelle Hanlon), Journal of Public Economics, February 2009, 93(1-2), pp. 126-141.

“Why Is Elvis on Burkina Faso Postage Stamps? The Commercialization of State
Sovereignty,”
Journal of Empirical Legal Studies, December 2008, 5(4), pp. 683-712.

The Economics of Earnings Manipulation and Managerial Compensation, (with Keith Crocker), The RAND Journal of Economics, Autumn 2007, 38(3), pp. 698-713.

Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns, (with Naomi Feldman), Economic Journal, March 2007, 17(518), pp. 327-352.

Are Corporate Tax Rates, or Countries, Converging? Journal of Public Economics, June 2004, 88(6), pp. 1169-1186.

The Optimal Elasticity of Taxable Income (with Wojciech Kopczuk), Journal of Public Economics, April 2002, 84(1), pp. 91-112.

Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota (with Marsha Blumenthal and Charles Christian), National Tax Journal, March 2001, 54(1), pp.125-138.

Taxpayer Response to an Increased Probability of Audit: Evidence from a Controlled Experiment in Minnesota, (with Marsha Blumenthal and Charles Christian), Journal of Public Economics, March 2001, 79(3), pp. 455-483.

Are 'Real' Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? (with Roger Gordon), in J. Slemrod, (ed.), Does Atlas Shrug? The Economic Consequences of Taxing the Rich, Russell Sage Foundation and Harvard University Press, 2000, pp. 240-280.