Details about Alan Auerbach

Homepage:	http://emlab.berkeley.edu/~auerbach/
Workplace:	Robert D. Burch Center for Tax Policy and Public Finance, Department of Economics, University of California-Berkeley, (more information at EDIRC)

Access statistics for papers by Alan Auerbach.

Last updated 2009-11-07. Update your information in the RePEc Author Service.

Short-id: pau33

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Working Papers

2009

1. Activist Fiscal Policy to Stabilize Economic Activity
   NBER Working Papers, National Bureau of Economic Research, Inc
2. Implementing the New Fiscal Policy Activism
   NBER Working Papers, National Bureau of Economic Research, Inc View citations
   See also Journal Article in American Economic Review (2009)
3. Welfare and Generational Equity in Sustainable Unfunded Pension Systems
   NBER Working Papers, National Bureau of Economic Research, Inc View citations

2008

4. Federal Budget Rules: The US Experience
   NBER Working Papers, National Bureau of Economic Research, Inc View citations
5. Taxing Corporate Income
   NBER Working Papers, National Bureau of Economic Research, Inc View citations
   Also in Working Papers, Oxford University Centre for Business Taxation (2007) View citations
   CESifo Working Paper Series, CESifo Group Munich (2007) View citations
6. Understanding U.S. Corporate Tax Losses
   NBER Working Papers, National Bureau of Economic Research, Inc

2006

7. Dividend Taxes and Firm Valuation: New Evidence
   NBER Working Papers, National Bureau of Economic Research, Inc View citations
   See also Journal Article in American Economic Review (2006)
8. Notional Defined Contribution Pension Systems in a Stochastic Context: Design and Stability
   NBER Working Papers, National Bureau of Economic Research, Inc View citations
   See also Chapter (2006)
9. The Choice Between Income and Consumption Taxes: A Primer
   NBER Working Papers, National Bureau of Economic Research, Inc View citations
10. Why Have Corporate Tax Revenues Declined? Another Look
    NBER Working Papers, National Bureau of Economic Research, Inc
    Also in CESifo Working Paper Series, CESifo Group Munich (2006)

2005

11. The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
12. Who Bears the Corporate Tax? A review of What We Know
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Chapter (2006)

2004

13. Budget Windows, Sunsets, and Fiscal Control
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article in Journal of Public Economics (2006)
14. How Much Equity Does the Government Hold?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in American Economic Review (2004)
15. Monetary and Fiscal Remedies for Deflation
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article in American Economic Review (2004)
16. The Case for Open-Market Purchases in a Liquidity Trap
    Macroeconomics, EconWPA View citations
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2004) View citations
    NBER Working Papers, National Bureau of Economic Research, Inc (2003) View citations
    Center for International and Development Economics Research, Working Paper Series, Center for International and Development Economics Research, Institute for Business and Economic Research, UC Berkeley (2004)
    See also Journal Article in American Economic Review (2005)
17. The Fiscal Burden of Korean Reunification: A Generational Accounting Approach
    NBER Working Papers, National Bureau of Economic Research, Inc
    Also in Econometric Society 2004 Latin American Meetings, Econometric Society (2004)
    See also Journal Article in FinanzArchiv: Public Finance Analysis (2005)

2003

18. Fiscal Policy, Past and Present
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Brookings Papers on Economic Activity (2003)
19. Generational Accounting in Korea
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of the Japanese and International Economies (2006)

2002

20. Is There a Role for Discretionary Fiscal Policy?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Proceedings (2002)
21. Optimal Long-Run Fiscal Policy: Constraints, Preferences and the Resolution of Uncertainty
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of Economic Dynamics and Control (2007)
22. The Bush Tax Cut and National Saving
    NBER Working Papers, National Bureau of Economic Research, Inc View citations

2001

23. Generalized Cash Flow Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    Also in Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies. (2001)
    CESifo Working Paper Series, CESifo Group Munich (2001) View citations
    See also Journal Article in Journal of Public Economics (2004)
24. Perfect Taxation with Imperfect Competition
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
25. Taxation and Corporate Financial Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Chapter (2002)
26. Taxation and Economic Efficiency
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Chapter (2002)

2000

27. Capital Gains Realizations of the Rich and Sophisticated
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in American Economic Review (2000)
28. On the Marginal Source of Investment Funds
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of Public Economics (2003)
29. Perspectives on the Budget Surplus
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
30. The Significance of Federal Taxes as Automatic Stabilizers
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of Economic Perspectives (2000)

1999

31. A New Measure of Horizontal Equity
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in American Economic Review (2002)
32. Generational Accounting and Immigration in the United States
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
33. On the Performance and Use of Government Revenue Forecasts
    Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics View citations
34. Uncertainty and the Design of Long-Run Fiscal Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations

1998

35. Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data
    NBER Working Papers, National Bureau of Economic Research, Inc View citations

1997

36. Quantifying the Current U.S. Fiscal Imbalance
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
37. Simulating U.S. Tax Reform
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    Also in Working Paper, Federal Reserve Bank of Cleveland (1997) View citations

1996

38. Taxation and Corporate Investment: The Impact of the 1991 Swedish Tax Reform
    NBER Working Papers, National Bureau of Economic Research, Inc
    Also in Working Papers, Uppsala - Working Paper Series (1995)

1995

39. Tax Projections and the Budget: Lessons from the 1980s
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article in American Economic Review (1995)
40. The Annuitization of Americans' Resources: A Cohort Analysis
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    Also in Working Paper, Federal Reserve Bank of Cleveland (1994) View citations

1994

41. Generational Accounting in Norway: Is Norway Overconsuming Its Petroleum Wealth
    Working Papers, Boston University - Department of Economics
    Also in Working Papers, Norwegian School of Economics and Business Administration- (1993) View citations
42. The U.S. Fiscal Problem: Where We Are, How We Got Here and Where We're Going
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Chapter (1994)

1993

43. Generational accounting in Norway: is the nation overconsuming its petroleum wealth?
    Working Paper, Federal Reserve Bank of Cleveland View citations
44. Reassessing the Social Returns to Equipment Investment
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    Also in Working Paper Series / Economic Activity Section, Board of Governors of the Federal Reserve System (U.S.) (1992) View citations
    See also Journal Article in The Quarterly Journal of Economics (1994)

1992

45. On the Design and Reform of Capital Gains Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in American Economic Review (1992)
46. Recent U.S. Investment Behavior and the Tax Reform Act of 1986: A Disaggregate View
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article in Carnegie-Rochester Conference Series on Public Policy (1991)
47. Social security and Medicare policy from the perspective of generational accounting
    Working Paper, Federal Reserve Bank of Cleveland View citations
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1991) View citations
    See also Chapter (1992)
48. Tax Policy and Business Fixed Investment in the United States
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of Public Economics (1992)
49. The Increasing Annuitization of the Elderly - Estimates and Implications for Intergenerational Transfers, Inequality and National Saving
    Working Papers, Boston University - Department of Economics View citations
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1992) View citations

1991

50. Corporate Savings and Shareholder Consumption
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Chapter (1991)
51. Generational Accounts - A Meaningful Alternative to Deficit Accounting
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    Also in Working Paper, Federal Reserve Bank of Cleveland (1991) View citations
    See also Chapter (1991)
52. Generational accounting: a new approach for understanding the effects of fiscal policy on saving
    Working Paper, Federal Reserve Bank of Cleveland View citations
    See also Journal Article in Scandinavian Journal of Economics (1992)
53. How Rational Is the Purchase of Life Insurance?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
54. Life Insurance Inadequacy - Evidence From a Sample of Older Widows
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
55. Retrospective Capital Gains Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in American Economic Review (1991)
56. Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Chapter (1993)
57. The Cost of Capital in Japan: Recent Evidence and Further Results
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of the Japanese and International Economies (1990)
58. U.S. Demographics and Saving: Predictions of Three Saving Models
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article in Carnegie-Rochester Conference Series on Public Policy (1991)

1990

59. Demographics, Fiscal Policy, and U.S. Saving in the 1980s and Beyond
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Chapter (1990)
60. Public Sector Dynamics
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
61. Tax Aspects of Policy Towards Aging Populations: Canada and the United States
    NBER Working Papers, National Bureau of Economic Research, Inc
62. Tax Reform and Adjustment Costs: The Impact on Investment and Market Value
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in International Economic Review (1989)
63. The Cost of Capital in the U.S. and Japan: A Comparison
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
64. The Deadweight Loss from `Non-Neutral' Capital Income Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of Public Economics (1989)
65. The Effects of Taxation on the Merger Decision
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Chapter (1988)
66. The Significance of Tax Law Asymmetries: An Empirical Investigation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in The Quarterly Journal of Economics (1990)
67. The cost of capital and investment in developing countries
    Policy Research Working Paper Series, The World Bank View citations

1989

68. The Corporate Cost of Capital in Japan and the U.S.: A Comparison
    NBER Working Papers, National Bureau of Economic Research, Inc
69. The Dynamics of an Aging Population: The Case of Four OECD Countries
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
70. The Economic Dynamics of an Ageing Population: The Case of Four OECD Countries
    OECD Economics Department Working Papers, OECD, Economics Department View citations

1988

71. Anticipated Tax Changes and the Timing of Investment
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Chapter (1987)
72. INVESTMENT TAX INCENTIVES AND FREQUENT TAX REFORMS
    Working Papers, Princeton, Woodrow Wilson School - Public and International Affairs View citations
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1988) View citations
    See also Journal Article in American Economic Review (1988)

1987

73. Life Insurance of the Elderly: Adequacy and Determinants
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
74. Why Have Corporate Tax Revenues Declined?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    Also in Working papers, Massachusetts Institute of Technology (MIT), Department of Economics (1986)
    See also Chapter (1987)

1986

75. Tax Loss Carryforwards and Corporate Tax Incentives
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    Also in Working papers, Massachusetts Institute of Technology (MIT), Department of Economics (1986) View citations
    See also Chapter (1987)
76. Tax Reform, Investment, and the Value of the Firm
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
77. Taxes and the Merger Decision: An Empirical Analysis
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
78. The Dynamic Effects of Tax Law Asymmetries
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Review of Economic Studies (1986)
79. The Theory of Excess Burden and Optimal Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Chapter (1985)

1985

80. Real Determinants of Corporate Leverage
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Chapter (1985)
81. Simulating Alternative Social Security Responses to the Demographic Transition
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
82. The Efficiency Gains from Social Security Benefit - Tax Linkage
    NBER Working Papers, National Bureau of Economic Research, Inc View citations

1984

83. An Examination of Empirical Tests of Social Security and Savings
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
84. Stockholder Tax Rates and Firm Attributes
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of Public Economics (1983)
85. Taxation, Corporate Financial Policy and the Cost of Capital
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article in Journal of Economic Literature (1983)
86. Taxation, Portfolio Choice, and Debt-Equity Ratios: A General Equilibrium Model
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article in The Quarterly Journal of Economics (1983)
87. Taxes, Firm Financial Policy and the Cost of Capital: An Empirical Analysis
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of Public Economics (1984)
88. The Economic Effects of the Corporate Income Tax: Changing Revenues andChanging Views
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Chapter (1986)

1983

89. Investment versus Savings Incentives: The Size of the Bang for the Buck and the Potential for Self-Financing Business Tax Cuts
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    Also in Cowles Foundation Discussion Papers, Cowles Foundation, Yale University (1982) View citations
90. Issues in the Measurement and Determinants of Business Saving
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
91. National Savings, Economic Welfare, and the Structure of Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    Also in Cowles Foundation Discussion Papers, Cowles Foundation, Yale University (1980) View citations
    See also Chapter (1983)
92. The Efficiency Gains from Dynamic Tax Reform
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in International Economic Review (1983)
93. The Index of Leading Indicators: "Measurement without Theory," Twenty-Five Years Later
    NBER Working Papers, National Bureau of Economic Research, Inc
94. The New Economics of Accelerated Depreciation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations

1982

95. Corporate Financial Policy, Taxes, and Uncertainty: An Integration
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
96. Tax Neutrality and the Social Discount Rate: A Suggested Framework
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of Public Economics (1982)

1981

97. A Note on the Efficient Design of Investment Incentives
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Economic Journal (1981)
98. Evaluating the Taxation of Risky Assets
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
99. Inflation and the Tax Treatment of Firm Behavior
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in American Economic Review (1981)

1980

100. Components of Manufacturing Inventories
     NBER Working Papers, National Bureau of Economic Research, Inc View citations
101. Inflation and the Choice of Asset Life
     NBER Working Papers, National Bureau of Economic Research, Inc
     See also Journal Article in Journal of Political Economy (1979)
102. Share Valuation and Corporate Equity Policy
     NBER Working Papers, National Bureau of Economic Research, Inc
     See also Journal Article in Journal of Public Economics (1979)
103. Wealth Maximization and the Cost of Capital
     NBER Working Papers, National Bureau of Economic Research, Inc
     See also Journal Article in The Quarterly Journal of Economics (1979)
104. Will the Real Excess Burden Please Stand Up? (Or, Seven Measures in Search of a Concept)
     NBER Working Papers, National Bureau of Economic Research, Inc View citations

1979

105. The Investment Tax Credit: An Evaluation
     NBER Working Papers, National Bureau of Economic Research, Inc View citations

1978

106. Inventory Fluctuations, Temporary Layoffs and the Business Cycle
     NBER Working Papers, National Bureau of Economic Research, Inc

Journal Articles

2009

1. Après Bush, Le Déluge?
   The Economists' Voice, 2009, 6, (7)
2. Editor's Note
   American Economic Journal: Economic Policy, 2009, 1, (1), iii-iii
3. Implementing the New Fiscal Policy Activism
   American Economic Review, 2009, 99, (2), 543-49 View citations
   See also Working Paper (2009)
4. US Experience with Federal Budget Rules
   CESifo DICE Report, 2009, 7, (1), 41-48
5. US Fiscal Policy In Recession: What's Next?
   CESifo Forum, 2009, 10, (2), 3-8

2008

6. Report of the Editor: American Economic Journal: Economic Policy
   American Economic Review, 2008, 98, (2), 599-600

2007

7. Optimal long-run fiscal policy: Constraints, preferences and the resolution of uncertainty
   Journal of Economic Dynamics and Control, 2007, 31, (5), 1451-1472 View citations
   See also Working Paper (2002)

2006

8. Budget windows, sunsets, and fiscal control
   Journal of Public Economics, 2006, 90, (1-2), 87-100 View citations
   See also Working Paper (2004)
9. Dividend Taxes and Firm Valuation: New Evidence
   American Economic Review, 2006, 96, (2), 119-123 View citations
   See also Working Paper (2006)
10. Generational accounting in Korea
    Journal of the Japanese and International Economies, 2006, 20, (2), 234-268 View citations
    See also Working Paper (2003)
11. Reviews of the 2006 Economic Report of the President
    Journal of Economic Literature, 2006, 44, (3), 662-693
12. The Future of Capital Income Taxation
    Fiscal Studies, 2006, 27, (4), 399-420 View citations

2005

13. Auerbach Comments on Shoven and Whalley
    American Journal of Economics and Sociology, 2005, 64, (1), 237-243
14. Dynamic Scoring: An Introduction to the Issues
    American Economic Review, 2005, 95, (2), 421-425 View citations
15. Estimating the effects of fiscal policy in OECD countries - comments
    Proceedings, 2005
16. The Case for Open-Market Purchases in a Liquidity Trap
    American Economic Review, 2005, 95, (1), 110-137 View citations
    Also in Proceedings, 2003, (Mar) (2003) View citations
    See also Working Paper (2004)
17. The Fiscal Burden of Korean Reunification: A Generational Accounting Approach
    FinanzArchiv: Public Finance Analysis, 2005, 61, (1), 62- View citations
    See also Working Paper (2004)
18. The Tax Reform Panel’s Report: Mission Accomplished?
    The Economists' Voice, 2005, 3, (1)

2004

19. Erratum to "Editorial introduction" [J. Public Econ. 88 (2004) 895-897]
    Journal of Public Economics, 2004, 88, (9-10), 2221-2221
20. Generalized cash-flow taxation
    Journal of Public Economics, 2004, 88, (5), 957-980 View citations
    See also Working Paper (2001)
21. How Much Equity Does the Government Hold?
    American Economic Review, 2004, 94, (2), 155-160 View citations
    See also Working Paper (2004)
22. Monetary and Fiscal Remedies for Deflation
    American Economic Review, 2004, 94, (2), 71-75 View citations
    See also Working Paper (2004)
23. Panel Discussion
    American Economic Review, 2004, 94, (2), 286-290 View citations

2003

24. Fiscal Policy, Past and Present
    Brookings Papers on Economic Activity, 2003, 34, (2003-1), 75-138 View citations
    See also Working Paper (2003)
25. On the marginal source of investment funds
    Journal of Public Economics, 2003, 87, (1), 205-232 View citations
    See also Working Paper (2000)

2002

26. A New Measure of Horizontal Equity
    American Economic Review, 2002, 92, (4), 1116-1125 View citations
    See also Working Paper (1999)
27. Fiscal Policy and Uncertainty
    International Finance, 2002, 5, (2), 229-49 View citations
28. Is there a role for discretionary fiscal policy?
    Proceedings, 2002, 109-150 View citations
    See also Working Paper (2002)
29. Taxation of Financial Services under a VAT
    American Economic Review, 2002, 92, (2), 411-416 View citations

2001

30. Introduction: Public Finance and Human Capital
    International Tax and Public Finance, 2001, 8, (4), 327-329
31. US fiscal policy in a (brief?) era of surpluses
    Japan and the World Economy, 2001, 13, (4), 371-386

2000

32. Capital-Gains Realizations of the Rich and Sophisticated
    American Economic Review, 2000, 90, (2), 276-282 View citations
    See also Working Paper (2000)
33. Formation of fiscal policy: the experience of the past twenty-five years
    Economic Policy Review, 2000, (Apr), 9-23 View citations
34. The Significance of Federal Taxes as Automatic Stabilizers
    Journal of Economic Perspectives, 2000, 14, (3), 37-56 View citations
    See also Working Paper (2000)

1999

35. Analyzing the Fiscal Impact of U.S. Immigration
    American Economic Review, 1999, 89, (2), 176-180 View citations

1998

36. Assessing fundamental tax reform
    Economic Commentary, 1998, (Jan 15)

1997

37. Generational Accounting in New Zealand: Is There Generational Balance?
    International Tax and Public Finance, 1997, 4, (2), 201-228 View citations
38. The Economic Effects of the Tax Reform Act of 1986
    Journal of Economic Literature, 1997, 35, (2), 589-632 View citations
39. The Future of Fundamental Tax Reform
    American Economic Review, 1997, 87, (2), 143-46 View citations

1996

40. Dynamic Revenue Estimation
    Journal of Economic Perspectives, 1996, 10, (1), 141-57 View citations

1995

41. Restoring generational balance in U.S. fiscal policy: what will it take?
    Economic Review, 1995, (Q I), 2-12 View citations
42. Solutions for developed economies
    Proceedings, 1995, 227-244
43. Tax Projections and the Budget: Lessons from the 1980's
    American Economic Review, 1995, 85, (2), 165-69
    See also Working Paper (1995)

1994

44. Generational Accounting: A Meaningful Way to Evaluate Fiscal Policy
    Journal of Economic Perspectives, 1994, 8, (1), 73-94 View citations
45. Reassessing the Social Returns to Equipment Investment
    The Quarterly Journal of Economics, 1994, 109, (3), 789-802 View citations
    See also Working Paper (1993)
46. The 1995 budget and health care reform: a generational perspective
    Economic Review, 1994, (Q I), 20-30

1993

47. Generational accounts and lifetime tax rates, 1900-1991
    Economic Review, 1993, (Q I), 2-13

1992

48. Assessing the impact of income tax, social security tax, and health care spending on U.S. saving rates
    Economic Review, 1992, (Q IV), 13-21
49. Generational Accounting: A New Approach to Understanding the Effects of Fiscal Policy on Saving
    Scandinavian Journal of Economics, 1992, 94, (2), 303-18 View citations
    See also Working Paper (1991)
50. Investment policies to promote growth
    Proceedings, 1992, 157-198
51. On the Design and Reform of Capital-Gains Taxation
    American Economic Review, 1992, 82, (2), 263-67 View citations
    See also Working Paper (1992)
52. Tax policy and business fixed investment in the United States
    Journal of Public Economics, 1992, 47, (2), 141-170 View citations
    See also Working Paper (1992)
53. The Impact of the Demographic Transition on Capital Formation
    Scandinavian Journal of Economics, 1992, 94, (2), 281-95 View citations

1991

54. Generational accounts: a new approach to fiscal policy evaluation
    Economic Commentary, 1991, (Nov 15) View citations
55. Inflation, Personal Taxes, and Real Output: A Dynamic Analysis: Comment
    Journal of Money, Credit and Banking, 1991, 23, (3), 572-74
56. Recent U.S. investment behavior and the tax reform act of 1986: A disaggregate view
    Carnegie-Rochester Conference Series on Public Policy, 1991, 35, (1), 185-215
    See also Working Paper (1992)
57. Recent U.S. investment behavior and the tax reform act of 1986: A disaggregate view a rejoinder
    Carnegie-Rochester Conference Series on Public Policy, 1991, 35, (1), 221-222
58. Retrospective Capital Gains Taxation
    American Economic Review, 1991, 81, (1), 167-78 View citations
    See also Working Paper (1991)
59. The adequacy of life insurance purchases
    Journal of Financial Intermediation, 1991, 1, (3), 215-241 View citations
60. U.S. demographics and saving: Predictions of three saving models
    Carnegie-Rochester Conference Series on Public Policy, 1991, 34, (1), 135-156 View citations
    See also Working Paper (1991)

1990

61. The Significance of Tax Law Asymmetries: An Empirical Investigation
    The Quarterly Journal of Economics, 1990, 105, (1), 61-86 View citations
    See also Working Paper (1990)
62. The cost of capital in Japan: Recent evidence and further results
    Journal of the Japanese and International Economies, 1990, 4, (4), 323-350 View citations
    See also Working Paper (1991)

1989

63. Apres reagan, le deluge?: A review article
    Journal of Monetary Economics, 1989, 24, (2), 299-311
64. Tax Reform and Adjustment Costs: The Impact on Investment and Market Value
    International Economic Review, 1989, 30, (4), 939-62 View citations
    See also Working Paper (1990)
65. Tax policy and corporate borrowing
    Conference Series ; [Proceedings], 1989, 136-172 View citations
66. Testimony of Alan J. Auerbach
    Journal of Applied Corporate Finance, 1989, 2, (1), 52-57
67. The deadweight loss from `non-neutral' capital income taxation
    Journal of Public Economics, 1989, 40, (1), 1-36 View citations
    See also Working Paper (1990)

1988

68. Capital Gains Taxation in the United States: Realizations, Revenue, and Rhetoric
    Brookings Papers on Economic Activity, 1988, 19, (1988-2), 595-638 View citations
69. Investment Tax Incentives and Frequent Tax Reforms
    American Economic Review, 1988, 78, (2), 211-16 View citations
    See also Working Paper (1988)
70. The cost of capital in the United States and Japan: A comparison
    Journal of the Japanese and International Economies, 1988, 2, (2), 134-158 View citations

1987

71. Evaluating Fiscal Policy with a Dynamic Simulation Model
    American Economic Review, 1987, 77, (2), 49-55 View citations
72. The Tax Reform Act of 1986 and the Cost of Capital
    Journal of Economic Perspectives, 1987, 1, (1), 73-86

1986

73. Inflation, Uncertainty, and Investment: Discussion
    Journal of Finance, 1986, 41, (3), 668-69
74. The Dynamic Effects of Tax Law Asymmetries
    Review of Economic Studies, 1986, 53, (2), 205-25 View citations
    See also Working Paper (1986)

1984

75. Taxes, firm financial policy and the cost of capital: An empirical analysis
    Journal of Public Economics, 1984, 23, (1-2), 27-57 View citations
    See also Working Paper (1984)

1983

76. Corporate Taxation in the United States
    Brookings Papers on Economic Activity, 1983, 14, (1983-2), 451-514 View citations
77. Stockholder tax rates and firm attributes
    Journal of Public Economics, 1983, 21, (2), 107-127 View citations
    See also Working Paper (1984)
78. Taxation, Corporate Financial Policy and the Cost of Capital
    Journal of Economic Literature, 1983, 21, (3), 905-40 View citations
    See also Working Paper (1984)
79. Taxation, Portfolio Choice, and Debt-Equity Ratios: A General Equilibrium Model
    The Quarterly Journal of Economics, 1983, 98, (4), 587-609 View citations
    See also Working Paper (1984)
80. The Efficiency Gains from Dynamic Tax Reform
    International Economic Review, 1983, 24, (1), 81-100 View citations
    See also Working Paper (1983)
81. Welfare Aspects of Current U.S. Corporate Taxation
    American Economic Review, 1983, 73, (2), 76-81

1982

82. Corporate financial policy with personal and institutional investors
    Journal of Public Economics, 1982, 17, (3), 259-285 View citations
83. Tax neutrality and the social discount rate: A suggested framework
    Journal of Public Economics, 1982, 17, (3), 355-372 View citations
    See also Working Paper (1982)
84. The Index of Leading Indicators: "Measurement without Theory," Thirty-Five Years Later
    The Review of Economics and Statistics, 1982, 64, (4), 589-95 View citations

1981

85. A Note on the Efficient Design of Investment Incentives
    Economic Journal, 1981, 91, (361), 217-23 View citations
    See also Working Paper (1981)
86. Inflation and the Tax Treatment of Firm Behavior
    American Economic Review, 1981, 71, (2), 419-23 View citations
    See also Working Paper (1981)

1979

87. A brief note on a non-existent theorem about the optimality of uniform taxation
    Economics Letters, 1979, 3, (1), 49-52 View citations
88. Inflation and the Choice of Asset Life
    Journal of Political Economy, 1979, 87, (3), 621-38 View citations
    See also Working Paper (1980)
89. Share valuation and corporate equity policy
    Journal of Public Economics, 1979, 11, (3), 291-305 View citations
    See also Working Paper (1980)
90. The Optimal Taxation of Heterogeneous Capital
    The Quarterly Journal of Economics, 1979, 93, (4), 589-612 View citations
91. Wealth Maximization and the Cost of Capital
    The Quarterly Journal of Economics, 1979, 93, (3), 433-46 View citations
    See also Working Paper (1980)

1978

92. The Two-Part Tariff and Voluntary Market Participation
    The Quarterly Journal of Economics, 1978, 92, (4), 571-87 View citations

1976

93. Inventory Behavior in Durable-Goods Manufacturing: The Target-Adjustment Model
    Brookings Papers on Economic Activity, 1976, 7, (1976-2), 351-408 View citations

Books

1999

1. Generational Accounting around the World
   NBER Books, National Bureau of Economic Research, Inc View citations

1998

2. Macroeconomics, 2nd Edition: An Integrated Approach, vol 1
   MIT Press Books, The MIT Press
3. Study Guide to Accompany Macroeconomics, 2nd Edition: An Integrated Approach, vol 1
   MIT Press Books, The MIT Press

1988

4. Corporate Takeovers: Causes and Consequences
   NBER Books, National Bureau of Economic Research, Inc View citations

1987

5. Mergers and Acquisitions
   NBER Books, National Bureau of Economic Research, Inc View citations

Edited books

2002

1. Handbook of Public Economics, vol 4
   Handbook of Public Economics, Elsevier
2. Handbook of Public Economics, vol 3
   Handbook of Public Economics, Elsevier

1997

3. Fiscal Policy: Lessons from Economic Research, vol 1
   MIT Press Books, The MIT Press

1987

4. Handbook of Public Economics, vol 2
   Handbook of Public Economics, Elsevier

1985

5. Handbook of Public Economics, vol 1
   Handbook of Public Economics, Elsevier

Chapters

2006

1. Notional Defined Contribution Pension Systems in a Stochastic Context: Design and Stability
   A chapter in Social Security Policy in a Changing Environment, 2006 View citations
   See also Working Paper (2006)
2. Who Bears the Corporate Tax? A Review of What We Know
   A chapter in Tax Policy and the Economy, Volume 20, 2006, pp 1-40 View citations
   See also Working Paper (2005)

2002

3. Taxation and corporate financial policy
   Chapter 19 in Handbook of Public Economics, 2002, vol. 3, pp 1251-1292 View citations
   See also Working Paper (2001)
4. Taxation and economic efficiency
   Chapter 21 in Handbook of Public Economics, 2002, vol. 3, pp 1347-1421 View citations
   See also Working Paper (2001)

2000

5. The Fiscal Effects of U.S. Immigration: A Generational-Accounting Perspective
   A chapter in Tax Policy and the Economy, Volume 14, 2000, pp 123-156 View citations

1999

6. Generational Accounting in Portugal
   A chapter in Generational Accounting around the World, 1999, pp 471-488
7. Introduction to "Generational Accounting around the World"
   A chapter in Generational Accounting around the World, 1999, pp 1-8
8. The Methodology of Generational Accounting
   A chapter in Generational Accounting around the World, 1999, pp 31-42 View citations

1994

9. The U.S. Fiscal Problem: Where We are, How We Got Here, and Where We're Going
   A chapter in NBER Macroeconomics Annual 1994, Volume 9, 1994, pp 141-186 View citations
   See also Working Paper (1994)

1993

10. Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence
    A chapter in Studies in International Taxation, 1993, pp 119-148 View citations
    See also Working Paper (1991)

1992

11. Social Security and Medicare Policy from the Perspective of Generational Accounting
    A chapter in Tax Policy and the Economy, Volume 6, 1992, pp 129-145 View citations
    See also Working Paper (1992)
12. Tax Aspects of Policy toward Aging Populations
    A chapter in Canada-U.S. Tax Comparisons, 1992, pp 255-274 View citations

1991

13. Corporate Savings and Shareholder Consumption
    A chapter in National Saving and Economic Performance, 1991, pp 75-102 View citations
    See also Working Paper (1991)
14. Generational Accounts: A Meaningful Alternative to Deficit Accounting
    A chapter in Tax Policy and the Economy, Volume 5, 1991, pp 55-110 View citations
    See also Working Paper (1991)

1990

15. Demographics, Fiscal Policy, and U.S. Saving in the 1980s and Beyond
    A chapter in Tax Policy and the Economy: Volume 4, 1990, pp 73-102
    See also Working Paper (1990)

1988

16. Introduction to "Corporate Takeovers: Causes and Consequences"
    A chapter in Corporate Takeovers: Causes and Consequences, 1988, pp 1-8
17. The Effects of Taxation on the Merger Decision
    A chapter in Corporate Takeovers: Causes and Consequences, 1988, pp 157-190 View citations
    See also Working Paper (1990)

1987

18. Anticipated Tax Changes and the Timing of Investment
    A chapter in Taxes and Capital Formation, 1987, pp 85-92 View citations
    Also in A chapter in The Effects of Taxation on Capital Accumulation, 1987, pp 163-200 (1987) View citations
    See also Working Paper (1988)
19. Introduction to "Mergers and Acquisitions"
    A chapter in Mergers and Acquisitions, 1987, pp 1-4
20. Tax Loss Carryforwards and Corporate Tax Incentives
    A chapter in The Effects of Taxation on Capital Accumulation, 1987, pp 305-342 View citations
    See also Working Paper (1986)
21. The Impact of Taxation on Mergers and Acquisitions
    A chapter in Mergers and Acquisitions, 1987, pp 69-86
22. Why Have Corporate Tax Revenues Declined?
    A chapter in Tax Policy and the Economy, Volume 1, 1987, pp 1-28 View citations
    See also Working Paper (1987)

1986

23. The Economic Effects of the Corporate Income Tax:Changing Revenues and Changing Views
    A chapter in Financing Corporate Capital Formation, 1986, pp 107-122
    See also Working Paper (1984)

1985

24. Real Determinants of Corporate Leverage
    A chapter in Corporate Capital Structures in the United States, 1985, pp 301-324 View citations
    See also Working Paper (1985)
25. The theory of excess burden and optimal taxation
    Chapter 02 in Handbook of Public Economics, 1985, vol. 1, pp 61-127 View citations
    See also Working Paper (1986)

1983

26. National Savings, Economic Welfare, and the Structure of Taxation
    A chapter in Behavioral Simulation Methods in Tax Policy Analysis, 1983, pp 459-498 View citations
    See also Working Paper (1983)

Software Items

2002

1. Auerbach-Kotlikoff Model
   QM&RBC Codes, Quantitative Macroeconomics & Real Business Cycles

Editor

1. American Economic Journal: Economic Policy
   American Economic Association
2. Handbook of Public Economics
   Elsevier
3. Handbook of Public Economics
   Elsevier