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Publications by Benjamin M. Miller

The Salience of Complex Tax Changes: Evidence From the Child and Dependent Care Credit Expansion

National Tax Journal

English

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Taxpayer Confusion Over Predictable Tax Liability Changes: Evidence From the Child Tax Credit

SSRN Electronic Journal

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The Hated Property Tax: Salience, Tax Rates, and Tax Revolts

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Salience, Myopia, and Complex Dynamic Incentives: Evidence From Medicare Part D

English

The Reaction of Consumer Spending and Debt to Tax Rebates - Evidence From Consumer Credit Data

SSRN Electronic Journal

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Tax Neutrality and the Investment Tax Credit

English

Investment, Accounting, and the Salience of the Corporate Income Tax

SSRN Electronic Journal

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The Biofuels Tax Credit

Biotechnology Law Report

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Credit Expansion and the Economy

Applied Economics Letters

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The Distributional Effects of the Tax Treatment of Child Care Expenses

English