Details about Rosanne Altshuler

Access statistics for papers by Rosanne Altshuler.

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Short-id: pal34

Working Papers

2011

1. Capital Income Taxation and Progressivity in a Global Economy
   Departmental Working Papers, Rutgers University, Department of Economics View citations (2)
2. Desperately Seeking Revenue
   Departmental Working Papers, Rutgers University, Department of Economics
3. Fiscal Consolidation in America: The Policy Options
   Departmental Working Papers, Rutgers University, Department of Economics
4. Measuring the burden of the corporate income tax under imperfect competition
   Working Papers, Oxford University Centre for Business Taxation View citations (4)
5. Understanding U.S. Corporate Tax Losses
   Departmental Working Papers, Rutgers University, Department of Economics
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2008)
   See also Chapter (2009)

2009

6. Formula Apportionment: Is it better than the current system and are there better alternatives?
   Working Papers, Oxford University Centre for Business Taxation View citations (1)

2008

7. RECONSIDERING TAX EXPENDITURE ESTIMATION: CHALLENGES AND REFORMS
   Departmental Working Papers, Rutgers University, Department of Economics View citations (4)
8. Tax Expenditure Estimation and Reporting: A Critical Review
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)

2007

9. Corporate Taxes in the World Economy: Reforming the Taxation of Cross-Border Income
   Departmental Working Papers, Rutgers University, Department of Economics View citations (4)

2006

10. Constrained Tax Reform: How Political and Economic Constraints Affect the Formation of Tax Policy Proposals
    Departmental Working Papers, Rutgers University, Department of Economics View citations (2)
11. The Role of Dynamic Scoring in the Federal Budget Process: Closing the Gap Between Theory and Practice
    Departmental Working Papers, Rutgers University, Department of Economics
    See also Journal Article in American Economic Review (2005)
12. The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies
    Departmental Working Papers, Rutgers University, Department of Economics
    Also in CESifo Working Paper Series, CESifo Group Munich (2005) View citations (9)

2004

13. Taxpayer Responses to Competitive Tax Policies and Tax Policy Responses to Competitive Taxpayers: Recent Evidence
    Departmental Working Papers, Rutgers University, Department of Economics View citations (11)

2002

14. Follow the Leader? Evidence on European and U.S. Tax Competition
    Departmental Working Papers, Rutgers University, Department of Economics View citations (54)
15. Has U.S. Investment Abroad Become More Sensitive to Tax Rates?
    Departmental Working Papers, Rutgers University, Department of Economics View citations (2)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1998) View citations (52)
    See also Chapter (2000)
16. Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy
    Departmental Working Papers, Rutgers University, Department of Economics View citations (37)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2001) View citations (3)
    See also Journal Article in Journal of Public Economics (2003)
17. The Effect of the Tax Reform Act of 1986 on the Location of Assets
    Departmental Working Papers, Rutgers University, Department of Economics View citations (1)
18. Where will they go if we go territorial? Dividend exemption and the location decisions of U.S. multinational corporations
    Departmental Working Papers, Rutgers University, Department of Economics View citations (4)

2000

19. Recent Developments in the Debate on Deferral
    Departmental Working Papers, Rutgers University, Department of Economics View citations (1)
20. The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article in Journal of Public Economics (2003)

1998

21. Multinational Financial Policy and the Cost of Capital: The Many Roads Home
    Departmental Working Papers, Rutgers University, Department of Economics View citations (1)
22. Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporations
    Departmental Working Papers, Rutgers University, Department of Economics
    Also in Computing in Economics and Finance 1997, Society for Computational Economics
    Working Papers, C.V. Starr Center for Applied Economics, New York University (1997)

1996

23. Balance Sheets, Multinational Financial Policy, and the Cost of Capital at Home and Abroad
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
24. Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals
    Departmental Working Papers, Rutgers University, Department of Economics View citations (24)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1994)
    See also Chapter (1995)
25. Dynamic Effects of Foreign Tax Credits on Multinational Corporations
    Departmental Working Papers, Rutgers University, Department of Economics
    Also in Discussion Papers, Columbia University, Department of Economics (1992) View citations (1)
    Working Papers, Columbia - Graduate School of Business (1992)
26. On the Progressivity of the Child Care Tax Credit: Snapshot versus Time-Exposure Incidence
    Departmental Working Papers, Rutgers University, Department of Economics View citations (2)
27. U.S. Interest Allocation Rules: Effects and Policy
    Departmental Working Papers, Rutgers University, Department of Economics
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1994) View citations (11)
    See also Journal Article in International Tax and Public Finance (1995)

1991

28. The Effects of Tax Planning on the Foreign Income Flows of US Multinational Corporations
    Discussion Papers, Columbia University, Department of Economics
29. The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (34)
    Also in Discussion Papers, Columbia University, Department of Economics (1991) View citations (2)
    See also Chapter (1993)

1990

30. INCENTIVE EFFECTS OF FOREIGN TAX CREDITS ON MULTINATIONALS
    Discussion Papers, Columbia University, Department of Economics View citations (7)
31. The Significance of Tax Law Asymmetries: An Empirical Investigation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (48)
    See also Journal Article in The Quarterly Journal of Economics (1990)

Journal Articles

2005

1. The Role of Dynamic Scoring in the Federal Budget Process: Closing the Gap between Theory and Practice
   American Economic Review, 2005, 95, (2), 432-436 View citations (1)
   See also Working Paper (2006)

2003

2. Repatriation taxes, repatriation strategies and multinational financial policy
   Journal of Public Economics, 2003, 87, (1), 73-107 View citations (28)
   See also Working Paper (2002)
3. The effect of the tax reform act of 1986 on the location of assets in financial services firms
   Journal of Public Economics, 2003, 87, (1), 109-127 View citations (1)
   See also Working Paper (2000)

1995

4. U.S. interest-allocation rules: Effects and policy
   International Tax and Public Finance, 1995, 2, (1), 7-35 View citations (17)
   See also Working Paper (1996)

1990

5. The Significance of Tax Law Asymmetries: An Empirical Investigation
   The Quarterly Journal of Economics, 1990, 105, (1), 61-86 View citations (59)
   See also Working Paper (1990)

Chapters

2011

1. Reconsidering Tax Expenditure Estimation
   A chapter in Economic Analysis of Tax Expenditures, 2011 View citations (1)

2009

2. Understanding U.S. Corporate Tax Losses
   A chapter in Tax Policy and the Economy, Volume 23, 2009, pp 73-122 View citations (5)
   See also Working Paper (2011)

2000

3. Has U.S. Investment Abroad Become More Sensitive to Tax Rates?
   A chapter in International Taxation and Multinational Activity, 2000, pp 9-38 View citations (1)
   See also Working Paper (2002)

1995

4. Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals
   A chapter in The Effects of Taxation on Multinational Corporations, 1995, pp 253-276 View citations (5)
   See also Working Paper (1996)
5. Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances
   A chapter in Taxing Multinational Corporations, 1995, pp 63-72 View citations (1)

1993

6. The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U. S. Multinational Corporations
   A chapter in Studies in International Taxation, 1993, pp 77-116 View citations (3)
   See also Working Paper (1991)