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Slemrod, Joel

Works: 226 works in 1,132 publications in 2 languages and 22,918 library holdings
Genres: Conference papers and proceedings 
Roles: Author, Editor, Other, Honoree, Contributor
Classifications: HJ4652, 336.200973
Publication Timeline
Publications about Joel Slemrod
Publications by Joel Slemrod
Most widely held works by Joel Slemrod
Taxing ourselves : a citizen's guide to the debate over taxes by Joel Slemrod( Book )
61 editions published between 1996 and 2017 in English and held by 2,406 libraries worldwide
From the Publisher: As Albert Einstein may or may not have said, "The hardest thing in the world to understand is the income tax." Indeed, to follow the debate over tax reform, the interested citizen is forced to choose between misleading sound bites and academic treatises. Taxing Ourselves bridges the gap between the two by discussing the key issues clearly and without a political agenda: Should the federal income tax be replaced with a flat tax or sales tax? Should it be left in place and reformed? Can tax cuts stimulate the economy, or will higher deficits undermine any economic benefit? Tax policy experts Joel Slemrod and Jon Bakija lay out in accessible language what is known and not known about how taxes affect the economy, offer guidelines for evaluating tax systems, and provide enough information to assess both the current income tax system and the leading proposals to reform or replace it (including the flat tax and the consumption tax). The fourth edition of this popular guide has been extensively revised to incorporate the latest information, covering such recent developments as the Bush administration's tax cuts (which expire in 2011) and the alternatives proposed by the President's Advisory Panel on Federal Tax Reform. Slemrod and Bakija provide us with the knowledge and the tools-including an invaluable voter's guide to the tax policy debate-to make our own informed choices about how we should tax ourselves
Taxes in America : what everyone needs to know by Leonard Burman( Book )
13 editions published between 2012 and 2013 in English and held by 1,496 libraries worldwide
Most contemporary Americans know little about how their tax system works. But with heated debates over taxation now roiling Congress and the nation, an understanding of our tax system is of vital importance. In this book the authors, both tax scholars, offer explanations of how our tax system works, how it affects people and businesses, and how it might be improved. Organized in a question-and-answer format, the book describes the intricacies of the modern tax system. The authors begin with the basic definitions of taxes and then delve into more complicated and indeed contentious concerns. They address such questions as how to recognize Fool's Gold tax reform plans ; How much more tax could the IRS collect with better enforcement? ; How do tax burdens vary around the world? ; Why do corporations pay so little tax, even though they earn trillions of dollars every year? ; And what kind of tax system is most conducive to economic growth? They discuss key issues such as the large number of social programs hidden in the tax code, how taxes affect the economy, how the burdens of taxation are distributed, and the costs of running the tax code on both the IRS and taxpayers. They also dive into the political process, the genesis of ill-advised tax ideas, and options to improve the tax system. With the U.S. struggling to recover from the deepest economic recession since the 1930s, facing a mountain of debt, it is important for Americans to understand the tax system. This book describes modern tax realities, and educates Americans about the issues in the debate about tax reform
Do taxes matter? : the impact of the Tax Reform Act of 1986 by Joel Slemrod( Book )
16 editions published between 1990 and 1992 in English and Undetermined and held by 604 libraries worldwide
Monograph on the systematic examination of the effects of the Tax Reform Act of 1986 by various contributors focusing on different sectors of the economy
Taxation in the global economy by Assaf Razin( Book )
21 editions published between 1990 and 2008 in English and held by 588 libraries worldwide
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems?such as self-defeating tax competition among member nations?will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce
Tax progressivity and income inequality by Joel Slemrod( Book )
23 editions published between 1993 and 2010 in English and held by 579 libraries worldwide
Several papers investigate the economic impact and cost of progressive tax systems. Special attention is given to behavioral responses - including portfolio composition - to the taxation of high-income individuals. The concluding papers address the contentious issue of what constitutes a "fair" tax system. They contrast public attitudes concerning alternative tax systems to economists' notions of fairness, and examine the trade-off between fairness and economic growth
Does Atlas shrug? : the economic consequences of taxing the rich ( Book )
13 editions published between 2000 and 2002 in English and held by 568 libraries worldwide
The crisis in tax administration ( Book )
11 editions published in 2004 in English and held by 473 libraries worldwide
Studies in international taxation by Alberto Giovannini( Book )
19 editions published between 1993 and 2007 in English and Undetermined and held by 465 libraries worldwide
As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influen
Rethinking estate and gift taxation ( Book )
4 editions published in 2001 in English and held by 452 libraries worldwide
Tax policy in the real world by Joel Slemrod( Book )
17 editions published between 1998 and 2011 in English and held by 429 libraries worldwide
This text discusses tax policy issues in non-technical language, showing how the principles of tax analysis can be applied to real-world issues. Among the topics addressed are the practical feasibility of consumption tax, alternatives to income tax and the effect of tax policy on economic growth
Behavioral public finance ( Book )
7 editions published in 2006 in English and held by 395 libraries worldwide
Why people pay taxes : tax compliance and enforcement ( Book )
10 editions published in 1992 in English and Spanish and held by 342 libraries worldwide
Taxing corporate income in the 21st century by Alan J Auerbach( Book )
17 editions published between 2007 and 2012 in English and held by 296 libraries worldwide
This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom
Tax systems by Joel Slemrod( Book )
18 editions published between 2013 and 2016 in English and held by 225 libraries worldwide
Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy
Fiscal reform in Colombia : problems and prospects ( Book )
6 editions published in 2005 in English and held by 211 libraries worldwide
"Colombia, once a model of fiscal discipline for other Latin American nations, has seen its fiscal situation deteriorate since the early 1990s. Higher government spending, taxes that did not keep pace with expenditures, and severe recession led to an unsustainable debt-to-GDP ratio of 52 percent in 2002. Short-term tax increases, even coupled with spending reforms, have not restored Colombia to fiscal balance. A Colombian government commission charged with researching more long-term tax and fiscal reforms gave rise to the selected essays included in this book, each coauthored by Colombian and North American public finance experts. The analyses and recommendations have particular policy relevance for developing economies."--Jacket
The taxation of multinational corporations by Joel Slemrod( Book )
10 editions published between 1996 and 2011 in English and held by 161 libraries worldwide
The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations. They were commissioned for and presented at a conference organized by Price Waterhouse LLP on behalf of the International Tax Policy Forum, held in Washington, DC in March, 1994. The ftrst four papers were originally published in the May, 1995 issue of International Tax and Public Finance. The Slemrod paper appeared in the Policy Watch Section of the November, 1995 issue of that journal. The foregoing papers were subject to the normal refereeing procedures of the journal, and the summaries that follow are drawn from there. The Leamer paper has not been previously published. Altshuler and Mintz examine one aspect of the 1986 u. s. Tax Reform Act --the change in the rules for the allocation of interest expense between domestic-(U.S.) and foreign-source income. In the absence of rules, a parent with excess credits could reduce U.S. tax liability by allocating interest expense toward itself; thus reducing its taxable domestic income without any compensating increase in either the U.S. tax due on foreign-source income or the foreign tax due (which is independent of U.S. rules)
The economics of taxing the rich by Joel Slemrod( Book )
14 editions published in 1998 in English and held by 88 libraries worldwide
How much and how to tax high-income individuals is at the core of many recent proposals for incremental as well as fundamental tax reform. This paper critically reviews the economics literature and concludes that the right answer to these questions depends in part on value judgments about which economics has little to contribute, but also depends on standard economics concerns such as the process generating income and wealth, and whether wealth individuals' economic activities have positive (or negative) externalities. How much and how to tax the rich also depends critically on how they will respond to attempts to tax them because, other things equal, it is wise to limit the extent to which they are induced to pursue less socially productive activities in order to avoid taxes
Did Steve Forbes scare the municipal bond market? by Joel Slemrod( Book )
12 editions published in 1998 in English and held by 86 libraries worldwide
Abstract: Evidence from daily market data is consistent with the view that the implicit tax rate on 5-year municipal bonds was affected by the chance of a flat tax becoming law, as proxied by the price of Steve Forbes' shares on the Iowa Electronic Market for political candidates; the spread was also affected by the likelihood of a Republican president and the impact of deficit reduction. No similar evidence for the impact of the flat tax could be found for the 30-year municipal market, although that spread does seem to be affected by the probability of a Republican winning the White House, and the lower taxes on capital income that presumably implies. These findings are consistent with market participants taking the flat tax seriously as a short-run possibility, but believing that over a three-decade period the taxation of capital is more likely to be influenced by the party in power than the tax reform fad of the moment. Alternatively it may reflect the fact that, due to several features of 30-year bonds, the changing likelihood of a flat tax is not clearly reflected in that market
A general model of the behavioral response to taxation by Joel Slemrod( Book )
13 editions published in 1998 in English and held by 80 libraries worldwide
This paper generalizes the standard model of how taxes affect the labor-leisure choice by allowing individuals to change both their labor supply and avoidance effort in response to tax changes. Doing so reveals that both the income and substitution effect of taxes depend on both preferences and the avoidance technology, and econometric analysis will not in general allow one to separately identify the two influences, unless one can specify observable determinants of the cost of avoidance. The effective marginal tax rate on working must be modified by the addition of an avoidance-facilitating effect, which measures how much the cost of avoidance declines with higher true income. In an extreme case in which the cost of avoidance depends only on reported income, taxation has no compensated effect on labor supply regardless of preferences. This model provides a conceptual structure for evaluating to what extent, and in what situations, the opportunities for avoidance mitigate the real substitution response to tax reform
The seesaw principle in international tax policy by Joel Slemrod( Book )
12 editions published in 1994 in English and held by 79 libraries worldwide
The standard analysis of the optimal international tax policy of a small country typically assumes that the country either imports or exports capital, but does not do both. This paper considers the situation in which a small country both exports and imports capital and can alter its tax on one or the other, but not both. In each case, a 'seesaw' relationship is identified, in which the optimal tax on the income from capital exports (imports) is inversely related to the given tax rate on income from capital imports (exports). The standard results for optimal taxation of capital exports and imports are shown to be special cases of the more general seesaw principle
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Alternative Names
Joel Slemrod American economist
Slemrod, J.
Slemrod, J. 1951-
Slemrod, Joel
Slemrod, Joel B.
Slemrod, Joel B. 1951-
Slemrod, Joel B. Steuerexperte 1951-
Slemrod, Joel Steuerexperte 1951-
Слемрод, Джоэль
English (313)
Spanish (1)
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