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Intertemporal income shifting and the taxation of owner-managed businesses
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References

  • 2011Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark1,277 cited
  • 2006On the Nature of Capital Adjustment Costs1,166 cited
  • 2010Do Taxpayers Bunch at Kink Points?950 cited
  • 2001Using Elasticities to Derive Optimal Income Tax Rates941 cited
  • 2000Tax Avoidance, Evasion, and Administration913 cited
  • 1995The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act881 cited
  • 1999Tax Avoidance and the Deadweight Loss of the Income Tax814 cited
  • 1998Capital Adjustment Patterns in Manufacturing Plants706 cited
  • 2013Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan *646 cited
  • 2018The Rise and Nature of Alternative Work Arrangements in the United States, 1995–2015588 cited
  • 1979Wealth Maximization and the Cost of Capital453 cited
  • 1999Machine Replacement and the Business Cycle: Lumps and Bumps449 cited
  • 2011Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities413 cited
  • 1981The incidence and allocation effects of a tax on corporate distributions388 cited
  • 2009Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance

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352 cited
  • 2000What Happens When You Tax the Rich? Evidence from Executive Compensation309 cited
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