A number of new working papers in the National Bureau of Economic Research series may be of interest to tax academics. Here are the ones I see in the latest batch (including two by Joel Slemrod!):
- Rishi R. Sharma, Joel Slemrod, Michael Stimmelmayr, John D. Wilson & Peter Choi, Optimal Dual-Regime Business Tax Systems
- Andrew Greenland, James Lake & John Lopresti, The GATT vs Inflation: Tokyo Drift
- Alessandra Fenizia, Nicholas Y. Li & Luca Citino, The (In)effectiveness of Targeted Payroll Tax Reductions
- Luca Micheletto, Dylan T. Moore, Daniel Reck & Joel Slemrod, An Inverse-Ramsey Tax Rule




