Details about David Joulfaian

Access statistics for papers by David Joulfaian.

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Short-id: pjo3

Working Papers

2021

1. Taxes and business philanthropy in Armenia
   ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research

2016

2. Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010
   NBER Working Papers, National Bureau of Economic Research, Inc
   See also Journal Article Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence From 2010, National Tax Journal, National Tax Association (2016) (2016)
3. Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 "Voluntary" Estate Tax Regime
   NBER Working Papers, National Bureau of Economic Research, Inc
   See also Journal Article Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 "Voluntary" Estate Tax Regime, American Economic Review, American Economic Association (2016) (2016)

2006

4. Income Mobility: The Recent American Experience
   International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (4)
5. Inheritance and Saving
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (27)

2005

6. Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (44)
   See also Journal Article Choosing between gifts and bequests: How taxes affect the timing of wealth transfers, Journal of Public Economics, Elsevier (2005) View citations (41) (2005)
7. Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes
   Public Economics, University Library of Munich, Germany

2003

8. Errors in Variables and Estimated Price Elasticities for Charitable Giving
   International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (1)

2000

9. Estate Taxes and Charitable Bequests by the Wealthy
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (28)
   See also Journal Article Estate Taxes and Charitable Bequests by the Wealthy, National Tax Journal, National Tax Association (2000) View citations (30) (2000)

1993

10. Entrepreneurial Decisions and Liquidity Constraints
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (119)
    Also in Working Papers, Princeton, Department of Economics - Financial Research Center (1992) View citations (3)
    Working Papers, Princeton University, Department of Economics, Industrial Relations Section. (1992) View citations (3)
    See also Journal Article Entrepreneurial Decisions and Liquidity Constraints, RAND Journal of Economics, The RAND Corporation (1994) View citations (452) (1994)
11. Sticking It Out: Entrepreneurial Survival and Liquidity Constraints
    Working Papers, Princeton University, Department of Economics, Industrial Relations Section. View citations (5)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1993) View citations (4)
    See also Journal Article Sticking It Out: Entrepreneurial Survival and Liquidity Constraints, Journal of Political Economy, University of Chicago Press (1994) View citations (682) (1994)

1992

12. Inheritance and Labor Supply
    Working Papers, Pennsylvania State - Department of Economics View citations (15)
    See also Journal Article Inheritance and Labor Supply, Journal of Human Resources, University of Wisconsin Press (1994) View citations (100) (1994)
13. Intergenerational Earnings Mobility Among The Wealthy
    Working Papers, Pennsylvania State - Department of Economics
14. The Carnegie Conjecture: Some Empirical Evidence
    Working Papers, Princeton University, Department of Economics, Industrial Relations Section. View citations (2)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1992) View citations (72)
    See also Journal Article The Carnegie Conjecture: Some Empirical Evidence, The Quarterly Journal of Economics, President and Fellows of Harvard College (1993) View citations (222) (1993)

Journal Articles

2018

1. Saving for retirement by the self-employed
   Journal of Pension Economics and Finance, 2018, 17, (3), 316-334 View citations (1)

2016

2. Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence From 2010
   National Tax Journal, 2016, 69, (4), 981-1002
   See also Working Paper Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010, NBER Working Papers (2016) (2016)
3. Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 "Voluntary" Estate Tax Regime
   American Economic Review, 2016, 106, (5), 662-67
   See also Working Paper Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 "Voluntary" Estate Tax Regime, NBER Working Papers (2016) (2016)

2014

4. To own or not to own your life insurance policy?
   Journal of Public Economics, 2014, 118, (C), 120-127

2011

5. Debt Policy and Corporate Choice of Organizational Form
   Public Finance Review, 2011, 39, (6), 770-783
6. Income Versus Consumption Tax Baselines for Tax Expenditures
   National Tax Journal, 2011, 64, (2), 491-510 View citations (2)
   See also Chapter Income versus Consumption Tax Baselines for Tax Expenditures, NBER Chapters, 2008 (2008) View citations (2) (2008)

2009

7. Bribes and Business Tax Evasion
   European Journal of Comparative Economics, 2009, 6, (2), 227-244 View citations (23)

2006

8. The Behavioral Response of Wealth Accumulation to Estate Taxation: Time Series Evidence
   National Tax Journal, 2006, 59, (2), 253-68 View citations (25)

2005

9. Choosing between gifts and bequests: How taxes affect the timing of wealth transfers
   Journal of Public Economics, 2005, 89, (11-12), 2069-2091 View citations (41)
   See also Working Paper Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers, NBER Working Papers (2005) View citations (44) (2005)
10. Taxes and Corporate Giving to Charity
    Public Finance Review, 2005, 33, (3), 300-317 View citations (18)

2004

11. Errors–in–Variables and Estimated Income and Price Elasticities of Charitable Giving
    National Tax Journal, 2004, 57, (1), 25-43 View citations (2)
12. Estate and Gift Tax Incentives and Inter Vivos Giving
    National Tax Journal, 2004, 57, (2), 429-44 View citations (40)
13. Gift taxes and lifetime transfers: time series evidence
    Journal of Public Economics, 2004, 88, (9-10), 1917-1929 View citations (32)

2001

14. Bequest taxes and capital gains realizations
    Journal of Public Economics, 2001, 81, (2), 213-229 View citations (16)
15. Choosing Between an Income Tax and a Wealth Transfer Tax
    National Tax Journal, 2001, 54, (3), 629-43 View citations (4)
16. Who Takes Advantage of Tax-Deferred Savings Programs? Evidence From Federal Income Tax Data
    National Tax Journal, 2001, 54, (3), 669-88 View citations (10)

2000

17. A Quarter Century of Estate Tax Reforms
    National Tax Journal, 2000, 53, (3), 343-60
18. Corporate Income Tax Evasion and Managerial Preferences
    The Review of Economics and Statistics, 2000, 82, (4), 698-701 View citations (33)
19. Estate Taxes and Charitable Bequests by the Wealthy
    National Tax Journal, 2000, 53, (3), 743-64 View citations (30)
    See also Working Paper Estate Taxes and Charitable Bequests by the Wealthy, NBER Working Papers (2000) View citations (28) (2000)
20. Taxing Wealth Transfers and Its Behavioral Consequences
    National Tax Journal, 2000, 53, (4), 933-58 View citations (3)

1998

21. Differential Taxation and TaxEvasion by Small Business
    National Tax Journal, 1998, 51, (4), 675-87 View citations (29)

1996

22. Charitable contributions and intergenerational transfers
    Journal of Public Economics, 1996, 59, (1), 55-68 View citations (47)
23. Tax Evasion in the Presence of Negative Income Tax Rates
    National Tax Journal, 1996, 49, (4), 553-70 View citations (34)

1994

24. Entrepreneurial Decisions and Liquidity Constraints
    RAND Journal of Economics, 1994, 25, (2), 334-347 View citations (452)
    See also Working Paper Entrepreneurial Decisions and Liquidity Constraints, NBER Working Papers (1993) View citations (119) (1993)
25. Inheritance and Labor Supply
    Journal of Human Resources, 1994, 29, (4) View citations (100)
    See also Working Paper Inheritance and Labor Supply, Working Papers (1992) View citations (15) (1992)
26. Sticking It Out: Entrepreneurial Survival and Liquidity Constraints
    Journal of Political Economy, 1994, 102, (1), 53-75 View citations (682)
    See also Working Paper Sticking It Out: Entrepreneurial Survival and Liquidity Constraints, Working Papers (1993) View citations (5) (1993)

1993

27. The Carnegie Conjecture: Some Empirical Evidence
    The Quarterly Journal of Economics, 1993, 108, (2), 413-435 View citations (222)
    See also Working Paper The Carnegie Conjecture: Some Empirical Evidence, Working Papers (1992) View citations (2) (1992)

1992

28. Sales Taxes, Investment, and the Tax Reform Act of 1986
    National Tax Journal, 1992, 45, (1), 89-105 View citations (2)

1991

29. Charitable Bequests and Estate Taxes
    National Tax Journal, 1991, 44, (2), 169-80 View citations (22)
30. Federal govemment expenditures and revenues in the early years of the American republic: Evidence from 1792 to 1860
    Journal of Macroeconomics, 1991, 13, (1), 133-155 View citations (39)
31. Incentives and Political Contributions
    Public Choice, 1991, 69, (3), 351-55 View citations (3)
32. Public Sector Employment, Competition, and Government Size
    Public Finance = Finances publiques, 1991, 46, (2), 222-35 View citations (1)
33. The relationship between on-budget and off-budget government
    Economics Letters, 1991, 35, (3), 307-310 View citations (7)

1990

34. The Government Revenue-Expenditure Nexus: Evidence from a State
    Public Finance Review, 1990, 18, (1), 92-103 View citations (5)
35. The Intertemporal Relationship between State and Local Government Revenues and Expenditures: Evidence from OECD Countries
    Public Finance = Finances publiques, 1990, 45, (1), 109-17 View citations (18)

1989

36. The determinants of off-budget activity of state and local governments
    Public Choice, 1989, 63, (2), 113-123 View citations (12)

Chapters

2008

1. Income versus Consumption Tax Baselines for Tax Expenditures
   A chapter in Economic Analysis of Tax Expenditures, 2008 View citations (2)
   See also Journal Article Income Versus Consumption Tax Baselines for Tax Expenditures, National Tax Association (2011) View citations (2) (2011)