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Details about Rosanne Altshuler

E-mail:
Homepage:http://www.rci.rutgers.edu/~altshule
Phone:732-932-7783
Postal address:Rosanne Altshuler Department of Economics Rutgers University 75 Hamilton Street New Brunswick, NJ 08901
Workplace:Department of Economics, Rutgers University-New Brunswick, (more information at EDIRC)

Access statistics for papers by Rosanne Altshuler.

Last updated 2017-03-09. Update your information in the RePEc Author Service.

Short-id: pal34


Jump to Journal Articles Chapters

Working Papers

2016

  1. Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent
    Departmental Working Papers, Rutgers University, Department of Economics Downloads View citations (1)
    See also Journal Article in National Tax Journal (2016)

2015

  1. THE SPILLOVER EFFECTS OF OUTWARD FOREIGN DIRECT INVESTMENT ON HOME COUNTRIES: EVIDENCE FROM THE UNITED STATES
    Departmental Working Papers, Rutgers University, Department of Economics Downloads
    Also in Working Papers, Oxford University Centre for Business Taxation (2015) Downloads

2013

  1. Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax
    Departmental Working Papers, Rutgers University, Department of Economics Downloads View citations (12)
    See also Journal Article in National Tax Journal (2013)

2011

  1. Capital Income Taxation and Progressivity in a Global Economy
    Departmental Working Papers, Rutgers University, Department of Economics Downloads View citations (7)
  2. Desperately Seeking Revenue
    Departmental Working Papers, Rutgers University, Department of Economics Downloads
    See also Journal Article in National Tax Journal (2010)
  3. Fiscal Consolidation in America: The Policy Options
    Departmental Working Papers, Rutgers University, Department of Economics Downloads
  4. Measuring the burden of the corporate income tax under imperfect competition
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (5)
    See also Journal Article in National Tax Journal (2013)
  5. Understanding U.S. Corporate Tax Losses
    Departmental Working Papers, Rutgers University, Department of Economics Downloads
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2008) Downloads

    See also Chapter (2009)

2009

  1. Formula Apportionment: Is it better than the current system and are there better alternatives?
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (1)
    See also Journal Article in National Tax Journal (2010)

2008

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

2007

  1. Corporate Taxes in the World Economy: Reforming the Taxation of Cross-Border Income
    Departmental Working Papers, Rutgers University, Department of Economics Downloads View citations (3)

2006

  1. 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 (3)
    See also Journal Article in National Tax Journal (2006)
  2. 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)
  3. The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies
    Departmental Working Papers, Rutgers University, Department of Economics Downloads View citations (2)
    Also in CESifo Working Paper Series, CESifo Group Munich (2005) Downloads View citations (10)

2004

  1. Taxpayer Responses to Competitive Tax Policies and Tax Policy Responses to Competitive Taxpayers: Recent Evidence
    Departmental Working Papers, Rutgers University, Department of Economics Downloads View citations (20)

2002

  1. Follow the Leader? Evidence on European and U.S. Tax Competition
    Departmental Working Papers, Rutgers University, Department of Economics View citations (87)
    See also Journal Article in Public Finance Review (2015)
  2. Has U.S. Investment Abroad Become More Sensitive to Tax Rates?
    Departmental Working Papers, Rutgers University, Department of Economics Downloads View citations (1)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1998) Downloads View citations (68)

    See also Chapter (2000)
  3. Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy
    Departmental Working Papers, Rutgers University, Department of Economics Downloads View citations (49)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2001) Downloads View citations (4)

    See also Journal Article in Journal of Public Economics (2003)
  4. The Effect of the Tax Reform Act of 1986 on the Location of Assets
    Departmental Working Papers, Rutgers University, Department of Economics Downloads View citations (1)
  5. 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 Downloads View citations (5)
    See also Journal Article in National Tax Journal (2001)

2000

  1. Recent Developments in the Debate on Deferral
    Departmental Working Papers, Rutgers University, Department of Economics Downloads View citations (3)
  2. 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 Downloads
    See also Journal Article in Journal of Public Economics (2003)

1998

  1. Multinational Financial Policy and the Cost of Capital: The Many Roads Home
    Departmental Working Papers, Rutgers University, Department of Economics Downloads View citations (1)
  2. Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporations
    Departmental Working Papers, Rutgers University, Department of Economics Downloads
    Also in Computing in Economics and Finance 1997, Society for Computational Economics Downloads
    Working Papers, C.V. Starr Center for Applied Economics, New York University (1997) Downloads View citations (2)

1996

  1. Balance Sheets, Multinational Financial Policy, and the Cost of Capital at Home and Abroad
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (4)
  2. Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals
    Departmental Working Papers, Rutgers University, Department of Economics View citations (20)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1994) Downloads View citations (1)

    See also Chapter (1995)
  3. Dynamic Effects of Foreign Tax Credits on Multinational Corporations
    Departmental Working Papers, Rutgers University, Department of Economics View citations (1)
    Also in Working Papers, Columbia - Graduate School of Business (1992)
  4. On the Progressivity of the Child Care Tax Credit: Snapshot versus Time-Exposure Incidence
    Departmental Working Papers, Rutgers University, Department of Economics View citations (5)
    See also Journal Article in National Tax Journal (1996)
  5. 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) Downloads View citations (4)

    See also Journal Article in International Tax and Public Finance (1995)

1991

  1. 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 Downloads View citations (28)
    See also Chapter (1993)

1987

  1. The Significance of Tax Law Asymmetries: An Empirical Investigation
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (59)
    See also Journal Article in The Quarterly Journal of Economics (1990)

Journal Articles

2016

  1. Shifting the Burden of Taxation From the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent
    National Tax Journal, 2016, 69, (3), 643-676 Downloads
    See also Working Paper (2016)

2015

  1. Follow the Leader? Evidence on European and US Tax Competition
    Public Finance Review, 2015, 43, (4), 485-504 Downloads View citations (17)
    See also Working Paper (2002)

2013

  1. Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax
    National Tax Journal, 2013, 66, (3), 671-712 Downloads View citations (3)
    See also Working Paper (2013)
  2. Measuring the Burden of the Corporate Income Tax Under Imperfect Competition
    National Tax Journal, 2013, 66, (1), 215-37 Downloads View citations (10)
    See also Working Paper (2011)

2011

  1. Reconsidering Tax Expenditure Estimation
    National Tax Journal, 2011, 64, (2), 459-89 Downloads View citations (4)

2010

  1. Desperately Seeking Revenue
    National Tax Journal, 2010, 63, (2), 331-51 Downloads
    See also Working Paper (2011)
  2. Formula Apportionment: Is It Better Than the Current System and Are There Better Alternatives?
    National Tax Journal, 2010, 63, (4), 1145-1184 Downloads View citations (10)
    See also Working Paper (2009)

2006

  1. Constrained Tax Reform: How Political and Economic Constraints Affect the Formation of Tax Policy Proposals*
    National Tax Journal, 2006, 59, (1), 165-87 Downloads View citations (3)
    See also Working Paper (2006)

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 Downloads View citations (3)
    See also Working Paper (2006)

2003

  1. Repatriation taxes, repatriation strategies and multinational financial policy
    Journal of Public Economics, 2003, 87, (1), 73-107 Downloads View citations (59)
    See also Working Paper (2002)
  2. 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 Downloads View citations (8)
    See also Working Paper (2000)

2001

  1. Where Will They Go if We Go Territorial? Dividend Exemption and the Location Decisions of U.S. Multinational Corporations
    National Tax Journal, 2001, 54, (4), 787-809 Downloads View citations (4)
    See also Working Paper (2002)

1996

  1. On the Progressivity of the Child Care Tax Credit: Snapshot Versus Time-Exposure Incidence
    National Tax Journal, 1996, 49, (1), 55-71 Downloads View citations (4)
    See also Working Paper (1996)

1995

  1. U.S. interest-allocation rules: Effects and policy
    International Tax and Public Finance, 1995, 2, (1), 7-35 Downloads View citations (32)
    See also Working Paper (1996)

1994

  1. Incentive Effects of Foreign Tax Credits on Multinational Corporations
    National Tax Journal, 1994, 47, (2), 349-61 Downloads View citations (2)

1990

  1. The Significance of Tax Law Asymmetries: An Empirical Investigation
    The Quarterly Journal of Economics, 1990, 105, (1), 61-86 Downloads View citations (90)
    See also Working Paper (1987)

1988

  1. A Dynamic Analysis of the Research and Experimentation Credit
    National Tax Journal, 1988, 41, (4), 453-66 Downloads View citations (11)

Chapters

2010

  1. Lessons from the Study of Taxes and the Behaviour of US Multinational Corporations
    Chapter 4 in Tax Reform in Open Economies, 2010 Downloads

2009

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

2000

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

1995

  1. 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 Downloads View citations (7)
    See also Working Paper (1996)
  2. Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances
    A chapter in Taxing Multinational Corporations, 1995, pp 63-72 Downloads View citations (1)

1993

  1. 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 Downloads View citations (5)
    See also Working Paper (1991)
 
Page updated 2017-03-27