Optimal tax systems with endogenous behavioral biases

Salience and Taxation: Theory and Evidence

Raj Chetty, Adam Looney, Kory Kroft · American Economic Review · 2009 · 2.6K citations · Full text

Optimal Taxation, Corporate Tax, Consumer Research +22

Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota

Joel Slemrod, Marsha Blumenthal, Charles W. Christian · Journal of Public Economics · 2001 · 776 citations

Policy Evaluation, Auditing, Economics +13

Tax Compliance and Enforcement

Joel Slemrod · Journal of Economic Literature · 2019 · 473 citations

Optimal Taxation, Corporate Tax, Enforcement Intervention +21

The optimal elasticity of taxable income

Joel Slemrod, Wojciech Kopczuk · Journal of Public Economics · 2002 · 282 citations

Economics, Optimal Taxation, Optimal Elasticity +3

A General Model of the Behavioral Response to Taxation

Joel Slemrod · International Tax and Public Finance · 2001 · 221 citations · Full text

Public Policy, Economics, Optimal Taxation +6