Research Articles


"Optimal Tax Systems with Endogenous Behavioral Biases" (with Dylan Moore) Journal of Public Economics, forthcoming.

"Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Stock Sales" (with Jeffrey Hoopes, Patrick Langetieg, Stefan Nagel, Daniel Reck, and Bryan Stuart) Economic Journal, conditionally accepted.

"How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan" (with Obeid Ur Rehman and Mazhar Wasseem) Review of Economic Statistics, forthcoming.

"Taxing Our Wealth" (with Florian Scheuer) Journal of Economic Perspectives, Winter 2021, 35(1), pp. 207-230.

"Missing Miles: Evasion Responses to Car Taxes" (with Jarkko Harju and Tuomas Kosonen) Journal of Public Economics, January 2021, 181.

"Heard It through the Grapevine: A Randomized Experiment Assessing Direct and Network Effects of the Tax Enforcement Strategies" (with Will Boning, John Guyton, and Ronald Hodge) Journal of Public Economics, October 2020, 190.

"Taxation and the Superrich" (with Florian Scheuer) Annual Review of Economics, August 2020, 12, pp. 189-211.

"Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts" (with Niels Johannesen, Patrick Langetieg, Daniel Reck, and Max Risch) American Economic Journal--Policy, August 2020, 12(3), pp. 312-346.

"Tax Compliance and Enforcement" Journal of Economic Literature, December 2019, 57(4), pp. 904-954.

"Tax Reform Made Me Do It!" (with Michelle Hanlon and Jeffrey Hoopes). In Robert Moffitt, ed., Tax Policy and the Economy, Volume 33, NBER and University of Chicago Press, 2019, pp. 33-80.

"Distributional Implications of Joint Tax Evasion" (with Odd E. Nygärd and Thor O. Thoresen), Economic Journal, May 2018.

"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.