Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 Joel Slemrod American Economic Review 1995 85(2), 175-180
Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 Joel Slemrod American Economic Review 1995
Consumer Response to the Timing of Income: Evidence from a Change in Tax Withholding Matthew D. Shapiro; Joel Slemrod American Economic Review 1995 85(1), 274-283