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Slemrod, Joel

Overview
Works: 216 works in 1,116 publications in 2 languages and 21,743 library holdings
Genres: Conference papers and proceedings 
Roles: Author, Editor, Other, Honoree
Classifications: HJ4652, 336.200973
Publication Timeline
Key
Publications about Joel Slemrod
Publications by Joel Slemrod
Most widely held works by Joel Slemrod
Taxing ourselves : a citizen's guide to the great debate over tax reform by Joel Slemrod( Book )
61 editions published between 1996 and 2008 in English and held by 2,424 libraries worldwide
Who should pay taxes, how should they be collected, and how do they affect the economy? Should the income tax be tinkered with, replaced with a flat tax, or left alone? Cutting through the academic jargon and self-serving Washington-speak, Joel Slemrod and Jon Bakija bring together all of the data, analytical insight, and related material bearing on tax reform to explore the fundamental questions and choices inherent in tax policy making. Taxing Ourselves begins with a concise overview of the U.S. tax system as it exists today, offering historical and international perspectives on taxation. It examines the criteria that should serve as guides for tax policy - fairness, the promotion of economic prosperity, and simplicity - and explores the controversies and difficulties related to each one. Crucial questions about how the burden of our tax system is actually distributed and the economic effects of taxation are addressed. Slemrod and Bakija review the key elements of fundamental tax reform proposals, including a single rate, a clean base, and a consumption base. Finally they take a detailed look at the major alternatives for tax reform, providing concise guidelines that will make clear the choices involved in tax policy
Taxes in America : what everyone needs to know by Leonard Burman( Book )
10 editions published in 2013 in English and held by 1,491 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 )
14 editions published between 1990 and 1992 in English and Undetermined and held by 606 libraries worldwide
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, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well
Tax progressivity and income inequality by Joel Slemrod( Book )
20 editions published between 1994 and 1996 in English and held by 576 libraries worldwide
The papers document the changes during the 1980s in progressivity at the federal, state, and local levels in the United States. Conceptual issues about how to measure progressivity are investigated, as well as the extent to which declining progressivity contributed to the well-documented increase in income inequality over the past two decades
Does Atlas shrug? : the economic consequences of taxing the rich ( Book )
13 editions published between 2000 and 2002 in English and held by 567 libraries worldwide
The crisis in tax administration ( Book )
11 editions published in 2004 in English and held by 473 libraries worldwide
Annotation
Studies in international taxation by Alberto Giovannini( Book )
19 editions published between 1993 and 2007 in English and Undetermined and held by 461 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 influenc
Rethinking estate and gift taxation ( Book )
4 editions published in 2001 in English and held by 456 libraries worldwide
Tax policy in the real world by Joel Slemrod( Book )
14 editions published between 1998 and 1999 in English and held by 428 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 394 libraries worldwide
Why people pay taxes : tax compliance and enforcement ( Book )
8 editions published in 1992 in English and Spanish and held by 339 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 295 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
Fiscal reform in Colombia : problems and prospects ( Book )
5 editions published in 2005 in English and held by 208 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
Tax systems by Joel Slemrod( Book )
15 editions published between 2013 and 2016 in English and held by 207 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
The taxation of multinational corporations by Joel Slemrod( Book )
11 editions published between 1996 and 2011 in English and held by 158 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 )
13 editions published in 1998 in English and held by 85 libraries worldwide
Abstract: 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 84 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
The seesaw principle in international tax policy by Joel Slemrod( Book )
12 editions published in 1994 in English and held by 77 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
A general model of the behavioral response to taxation by Joel Slemrod( Book )
12 editions published in 1998 in English and held by 77 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
 
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Alternative Names
Joel Slemrod American economist
Slemrod, J.
Slemrod, J. 1951-
Slemrod, Joel
Slemrod, Joel B.
Slemrod, Joel B. 1951-
Слемрод, Джоэль
Languages
English (295)
Spanish (1)
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