Economics

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Behavioral Dimensions of Tax Reform, University of Southern California (2009)

These are powerpoint slides from a presentation at a joint UCLA-Tax Policy Center Conference on...

 

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The Last Best Hope for Progressivity in Tax (with James R. Hines Jr.), University of Southern California (2009)

We argue that a spending tax, as opposed to an income or wage tax, is...

 

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Ten Facts About Fundamental Tax Reform, University of Southern California (2008)

This is a written version of testimony given to the Joint Economic Committee in November,...

 

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Behavioral Public Finance, University of Southern California (2008)

These are slides from a presentation to the Gruter Institute for Law and Behavioral Research,...

 

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Comments on Liebman and Zeckhauser, Simple Humans, Complex Insurance, Subtle Subsidies, University of Southern California (2008)

These are brief comments on an excellent paper by Jeffrey Liebman and Richard Zeckhauser, prepared...

 

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A Consumed Income Tax: A Fair and Simple Plan for Tax Reform, University of Southern California (2008)

These are slides from a presentation to the President’s Advisory Panel on Tax Reform, given...

 

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Behavioral Economics and Fundamental Tax Reform, University of Southern California (2006)

The most common use of the insights of behavioral economics in the cause of fundamental...

 

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The Political Psychology of Redistribution (with Jonathan Baron), University of Southern California (2005)

Welfare economics suggests that the tax system is the appropriate place to effect redistribution from...

 

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Toward an Agenda for Behavioral Public Finance (with Joel Slemrod), University of Southern California (2004)

This essay is about the intersection -- or possible intersection -- between the fields of...

 

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Masking Redistribution (or its Absence) (with Jonathan Baron), University of Southern California (2004)

Research has shown that people vary widely in their support or opposition to progressive taxation....

 

Law and Economics

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Behavioral Dimensions of Tax Reform, University of Southern California (2009)

These are powerpoint slides from a presentation at a joint UCLA-Tax Policy Center Conference on...

 

PDF

The Last Best Hope for Progressivity in Tax (with James R. Hines Jr.), University of Southern California (2009)

We argue that a spending tax, as opposed to an income or wage tax, is...

 

PDF

Ten Facts About Fundamental Tax Reform, University of Southern California (2008)

This is a written version of testimony given to the Joint Economic Committee in November,...

 

PDF

Behavioral Public Finance, University of Southern California (2008)

These are slides from a presentation to the Gruter Institute for Law and Behavioral Research,...

 

PDF

Comments on Liebman and Zeckhauser, Simple Humans, Complex Insurance, Subtle Subsidies, University of Southern California (2008)

These are brief comments on an excellent paper by Jeffrey Liebman and Richard Zeckhauser, prepared...

 

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Where's the Sex in Fiscal Sociology? Taxation and Gender in Comparative Perspective, University of Southern California (2008)

Tax and other fiscal policy systems inevitably affect patterns of work, marriage, household formation, child-bearing,...

 

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Behavioral Economics and Fundamental Tax Reform, University of Southern California (2006)

The most common use of the insights of behavioral economics in the cause of fundamental...

 

Taxation

PDF

Behavioral Dimensions of Tax Reform, University of Southern California (2009)

These are powerpoint slides from a presentation at a joint UCLA-Tax Policy Center Conference on...

 

PDF

The Last Best Hope for Progressivity in Tax (with James R. Hines Jr.), University of Southern California (2009)

We argue that a spending tax, as opposed to an income or wage tax, is...

 

PDF

Through the Looking Glass: The Politics of Estate Tax Reform, ACTEC Journal (forthcoming) (2009)

This brief article summarizes an argument that the estate tax reform or repeal debate has...

 

PDF

Ten Facts About Fundamental Tax Reform, University of Southern California (2008)

This is a written version of testimony given to the Joint Economic Committee in November,...

 

PDF

Behavioral Public Finance, University of Southern California (2008)

These are slides from a presentation to the Gruter Institute for Law and Behavioral Research,...

 

PDF

Comments on Liebman and Zeckhauser, Simple Humans, Complex Insurance, Subtle Subsidies, University of Southern California (2008)

These are brief comments on an excellent paper by Jeffrey Liebman and Richard Zeckhauser, prepared...

 

PDF

A Consumed Income Tax: A Fair and Simple Plan for Tax Reform, University of Southern California (2008)

These are slides from a presentation to the President’s Advisory Panel on Tax Reform, given...

 

PDF

Where's the Sex in Fiscal Sociology? Taxation and Gender in Comparative Perspective, University of Southern California (2008)

Tax and other fiscal policy systems inevitably affect patterns of work, marriage, household formation, child-bearing,...

 

PDF

Behavioral Economics and Fundamental Tax Reform, University of Southern California (2006)

The most common use of the insights of behavioral economics in the cause of fundamental...

 

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A Tale of Two Davids: Commentary on David Weisbach's "Implementing Income and Consumption Taxes: An Essay in Honor of David Bradford", University of Southern California (2006)

This brief commentary on David Weisbach’s essay (available on ssrn at http://ssrn.com/abstract=911604) first identifies Weisbach’s...

 

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The Uneasy Case for Capital Taxation, University of Southern California (2006)

The traditional view of tax holds that consumption taxes fail to tax the yield to...

 

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Good Hybrids/Bad Hybrids, University of Southern California (2005)

Hybrid income-consumption taxes seek to tax some but not all savings, the treatment of savings...

 

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A New Understanding of Tax, University of Southern California (2005)

A great deal and possibly all of the mind-numbing complexity of America’s largest and least...

 

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Three Views of Tax, University of Southern California (2005)

Traditional tax policy has been locked in a seemingly all-or-nothing debate between two apparent extremes,...

 

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Shakedown at Gucci Gulch: A Tale of Death, Money and Taxes (with Linda R. Cohen), University of Southern California (2004)

Ever since Mancur Olson's 1965 classic The Logic of Collective Action was published, the dominant...

 

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Starving the beast: The psychology of budget deficits (with Jonathan Baron), University of Southern California (2004)

Many opponents of big government favor a strategy of "starving the beast," cutting taxes today...

 

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Thinking About Tax (with Jonathan Baron), University of Southern California (2004)

Behavioral economics and cognitive psychology have demonstrated that people deviate from ideal precepts of rationality...

 

Politics

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Through the Looking Glass: The Politics of Estate Tax Reform, ACTEC Journal (forthcoming) (2009)

This brief article summarizes an argument that the estate tax reform or repeal debate has...

 

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Shakedown at Gucci Gulch: A Tale of Death, Money & Taxes (with Linda R. Cohen), ExpressO (2004)

Ever since Mancur Olson's The Logic Of Collective Action was published in 1965, if not...

 

Health Law and Policy

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Comments on Liebman and Zeckhauser, Simple Humans, Complex Insurance, Subtle Subsidies, University of Southern California (2008)

These are brief comments on an excellent paper by Jeffrey Liebman and Richard Zeckhauser, prepared...

 

Public Law and Legal Theory

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Behavioral Dimensions of Tax Reform, University of Southern California (2009)

These are powerpoint slides from a presentation at a joint UCLA-Tax Policy Center Conference on...

 

PDF

Through the Looking Glass: The Politics of Estate Tax Reform, ACTEC Journal (forthcoming) (2009)

This brief article summarizes an argument that the estate tax reform or repeal debate has...

 

PDF

Behavioral Public Finance, University of Southern California (2008)

These are slides from a presentation to the Gruter Institute for Law and Behavioral Research,...

 

PDF

Comments on Liebman and Zeckhauser, Simple Humans, Complex Insurance, Subtle Subsidies, University of Southern California (2008)

These are brief comments on an excellent paper by Jeffrey Liebman and Richard Zeckhauser, prepared...

 

PDF

A Consumed Income Tax: A Fair and Simple Plan for Tax Reform, University of Southern California (2008)

These are slides from a presentation to the President’s Advisory Panel on Tax Reform, given...

 

Comparative Law

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Where's the Sex in Fiscal Sociology? Taxation and Gender in Comparative Perspective, University of Southern California (2008)

Tax and other fiscal policy systems inevitably affect patterns of work, marriage, household formation, child-bearing,...

 

Banking and Finance

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Behavioral Public Finance, University of Southern California (2008)

These are slides from a presentation to the Gruter Institute for Law and Behavioral Research,...

 

PDF

Comments on Liebman and Zeckhauser, Simple Humans, Complex Insurance, Subtle Subsidies, University of Southern California (2008)

These are brief comments on an excellent paper by Jeffrey Liebman and Richard Zeckhauser, prepared...

 

PDF

A Consumed Income Tax: A Fair and Simple Plan for Tax Reform, University of Southern California (2008)

These are slides from a presentation to the President’s Advisory Panel on Tax Reform, given...