Working Papers

Innovation and the Elasticity of Total Taxable Income

Should Income Taxes Replace Sales Taxes? A Welfare Analysis of a Taxing Dilemma

Will Base Erosion Wear Away the Sales Tax?

Is Past Prologue?

State Tax Reform: Evidence, Logic, and Lessons from the Trenches

Dividend Taxes versus Dividend Payouts: New Evidence

Partial Adjustment Estimates of Dividend Taxes