Details about Roger H. Gordon

Homepage:	http://www.econ.ucsd.edu/~rogordon
Workplace:	Department of Economics, University of California-San Diego (UCSD), (more information at EDIRC)

Access statistics for papers by Roger H. Gordon.

Last updated 2009-09-15. Update your information in the RePEc Author Service.

Short-id: pgo95

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Working Papers

2006

1. Dividends and Taxes
   NBER Working Papers, National Bureau of Economic Research, Inc View citations

2005

2. Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations
   NBER Working Papers, National Bureau of Economic Research, Inc View citations
3. Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation
   NBER Working Papers, National Bureau of Economic Research, Inc View citations
   See also Journal Article in Journal of Public Economics (2009)

2003

4. A New Summary Measure of the Effective Tax Rate on Investment
   NBER Working Papers, National Bureau of Economic Research, Inc View citations
5. Do We Now Collect Any Revenue From Taxing Capital Income?
   NBER Working Papers, National Bureau of Economic Research, Inc View citations
   See also Journal Article in Journal of Public Economics (2004)
6. Taxation of Interest Income
   NBER Working Papers, National Bureau of Economic Research, Inc View citations
   See also Journal Article in Asia-Pacific Financial Markets (2004)

2002

7. International Taxation
   NBER Working Papers, National Bureau of Economic Research, Inc View citations
   See also Chapter (2002)
8. Taxation and Economic Growth in China
   Development Economics Working Papers, East Asian Bureau of Economic Research View citations
9. Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S
   NBER Working Papers, National Bureau of Economic Research, Inc View citations

2001

10. Expenditure Competition
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of Public Economic Theory (2003)
11. Home Bias in Portfolios and Taxation of Asset Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
12. Taxes and Privatization
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations

1999

13. Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of Public Economics (2001)
14. Government as a Discriminating Monopolist in the Financial Market: The Case of China
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of Public Economics (2003)
15. Tax Structure and Government Behavior: Implications for Tax Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations

1998

16. Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations

1997

17. Do Tax Rates Encourage Entrepreneurial Activity?
    IMF Working Papers, International Monetary Fund
18. Government Distributional Concerns and Economic Policy During the Transition from Socialism
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations
19. Taxes and Government Incentives: Eastern Europe vs. China
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations
20. The Effects of Wage Distortions on the Transition: Theory and Evidence from China
    Working Papers, Michigan - Center for Research on Economic & Social Theory
    See also Journal Article in European Economic Review (1999)

1996

21. Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations

1994

22. How Much Do Taxes Discourage Incorporation?
    Public Economics, EconWPA View citations
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1991) View citations
    See also Journal Article in Journal of Finance (1997)
23. Tax Distortions to the Choice of Organizational Form
    Public Economics, EconWPA View citations
    Also in Memorandum, Oslo University, Department of Economics (1993)
    NBER Working Papers, National Bureau of Economic Research, Inc (1992) View citations
    See also Journal Article in Journal of Public Economics (1994)
24. Why Is Capital So Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation
    Working Papers, Research Seminar in International Economics, University of Michigan
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1994) View citations
    See also Journal Article in American Economic Review (1996)
25. Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting
    NBER Working Papers, National Bureau of Economic Research, Inc
    Also in Memorandum, Oslo University, Department of Economics (1993)
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations
    See also Chapter (1995)
26. Why Is There Corporation Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting
    Working Papers, Research Seminar in International Economics, University of Michigan View citations

1993

27. Taxes and the Form of Ownership of Foreign Corporate Equity
    CEPR Financial Markets Paper, European Science Foundation Network in Financial Markets, c/o C.E.P.R, 53--56 Great Sutton Street, London EC1V 0DG View citations
    Also in CESifo Working Paper Series, CESifo Group Munich (1992) View citations
    NBER Working Papers, National Bureau of Economic Research, Inc (1992) View citations
    Working Papers, Research Seminar in International Economics, University of Michigan (1991)
    Working Papers, Yale - Economic Growth Center (1991)
    See also Chapter (1993)

1992

28. Do Publicly Traded Corporations Act in the Public Interest?
    CESifo Working Paper Series, CESifo Group Munich
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1990) View citations
29. Fiscal Policy during the Transition in Eastern Europe
    CESifo Working Paper Series, CESifo Group Munich View citations
    See also Chapter (1994)
30. Privatization: Notes on the Macroeconomic Consequences
    CESifo Working Paper Series, CESifo Group Munich

1991

31. Do Tax-Exempt Bonds Really Subsidize Municipal Capital?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations

1990

32. CANADA-U.S. FREE TRADE AND PRESSURES FOR TAX HARMONIZATION
    Working Papers, Research Seminar in International Economics, University of Michigan
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1990)
33. Can Capital Income Taxes Survive in Open Economies?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of Finance (1992)
34. Can Capital Income Taxes Survive in an Open Economies
    Working Papers, Research Seminar in International Economics, University of Michigan View citations
35. Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
36. Measuring the Efficiency Cost of Taxing Risky Capital Income
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article in American Economic Review (1989)

1989

37. Effects of Family and Community Background on Men's Economic Status
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
38. Notes on cash - flow taxation
    Policy Research Working Paper Series, The World Bank
39. THE LINKAGE BETWEEN DOMESTIC TAXES AND BORBER TAXES
    Working Papers, Research Seminar in International Economics, University of Michigan View citations
    See also Chapter (1990)

1987

40. Estimating the Effects of R&D on Bell System Productivity: A Model of Embodied Technical Change
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
41. Notes on the Tax Treatment of Structures
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Chapter (1987)
42. Sibling and Intergenerational Correlations in Welfare Program Participation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
43. Taxation of Investment and Savings in a World Economy: The Certainty Case
    NBER Working Papers, National Bureau of Economic Research, Inc
44. The Effect of Family Background on Economic Status: A Longitudinal Analysis of Sibling Correlations
    NBER Working Papers, National Bureau of Economic Research, Inc View citations

1986

45. Taxation of Asset Income in the Presence of a World Securites Market
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of International Economics (1989)

1985

46. An Empirical Examination of Municipal Financial Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Chapter (1986)
47. Intergenerational Risk Sharing
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of Public Economics (1988)

1984

48. An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment
    NBER Working Papers, National Bureau of Economic Research, Inc

1983

49. A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Journal of Finance (1983)
50. A Reexamination of Tax Distortions in General Equilibrium Models
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Chapter (1983)

1982

51. An Optimal Taxation Approach to Fiscal Federalism
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in The Quarterly Journal of Economics (1983)
52. Social Security and Labor Supply Incentives
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in Contemporary Economic Policy (1983)

1981

53. Market Wages, Reservation Wages, and Retirement Decisions
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Chapter (1980)
    Journal Article in Journal of Public Economics (1980)
54. Reconsidering the Work Disincentive Effects of Social Security
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
55. Social Security, Bequests, and the Life Cycle Theory of Saving: Cross-Sectional Tests
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
56. Taxation and Corporation Finance
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
57. Taxation and the Stock Market Valuation of Capital Gains and Dividends: Theory and Empirical Results (Rev)
    NBER Working Papers, National Bureau of Economic Research, Inc
58. Taxation of Corporate Capital Income: Tax Revenues vs. Tax Distortions
    NBER Working Papers, National Bureau of Economic Research, Inc View citations

1980

59. Inflation, Taxation, and Corporate Behavior
    NBER Working Papers, National Bureau of Economic Research, Inc View citations
    See also Journal Article in The Quarterly Journal of Economics (1984)

1976

60. The Influence of a Father's Education and Occupation on His Offspring's IQ Score
    Working Papers, Princeton University, Department of Economics, Industrial Relations Section.

Journal Articles

2009

1. Tax structures in developing countries: Many puzzles and a possible explanation
   Journal of Public Economics, 2009, 93, (7-8), 855-866 View citations
   See also Working Paper (2005)

2008

2. Report of the Editor: Journal of Economic Literature
   American Economic Review, 2008, 98, (2), 591-93

2007

3. Editorial introduction
   Journal of Public Economics, 2007, 91, (10), 1875-1877
4. Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S
   Journal of Public Economics, 2007, 91, (7-8), 1479-1505 View citations

2006

5. Editor, Journal of Economic Literature
   American Economic Review, 2006, 96, (2), 510-511 View citations
6. TAPES 5-2004 special issue: Editorial introduction
   Journal of Public Economics, 2006, 90, (3), 405-406

2005

7. Editor's Note
   Journal of Economic Literature, 2005, 43, (4), 958-958
8. Tax structure and economic growth
   Journal of Public Economics, 2005, 89, (5-6), 1027-1043 View citations

2004

9. Do we now collect any revenue from taxing capital income?
   Journal of Public Economics, 2004, 88, (5), 981-1009 View citations
   See also Working Paper (2003)
10. Editorial
    Journal of Public Economics, 2004, 88, (11), 2223-2225
11. Taxation of Interest Income
    Asia-Pacific Financial Markets, 2004, 11, (1), 5-15 View citations
    See also Working Paper (2003)
12. Toward a Consumption Tax, and Beyond
    American Economic Review, 2004, 94, (2), 161-165

2003

13. Expenditure Competition
    Journal of Public Economic Theory, 2003, 5, (2), 399-417 View citations
    See also Working Paper (2001)
14. Government as a discriminating monopolist in the financial market: the case of China
    Journal of Public Economics, 2003, 87, (2), 283-312 View citations
    See also Working Paper (1999)

2002

15. Taxation of Financial Services under a VAT
    American Economic Review, 2002, 92, (2), 411-416 View citations

2001

16. Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data
    Journal of Public Economics, 2001, 82, (2), 195-224 View citations
    See also Working Paper (1999)
17. Taxes and Spending
    Journal of Public Economic Theory, 2001, 3, (1), 1-5

1999

18. Efficiency losses from tax distortions vs. government control
    European Economic Review, 1999, 43, (4-6), 1095-1103 View citations
19. The effects of wage distortions on the transition:: Theory and evidence from China
    European Economic Review, 1999, 43, (1), 163-183 View citations
    See also Working Paper (1997)

1998

20. Can High Personal Tax Rates Encourage Entrepreneurial Activity?
    IMF Staff Papers, 1998, 45, (1), 2 View citations

1997

21. How Much Do Taxes Discourage Incorporation?
    Journal of Finance, 1997, 52, (2), 477-505 View citations
    See also Working Paper (1994)
22. Tax evasion in an open economy:: Value-added vs. income taxation
    Journal of Public Economics, 1997, 66, (2), 173-197 View citations

1996

23. Editorial introduction
    Journal of Public Economics, 1996, 62, (1-2), 1-4
24. Why Is Capital So Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation
    American Economic Review, 1996, 86, (5), 1057-75 View citations
    See also Working Paper (1994)

1994

25. Tax distortions to the choice of organizational form
    Journal of Public Economics, 1994, 55, (2), 279-306 View citations
    See also Working Paper (1994)

1992

26. Can Capital Income Taxes Survive in Open Economies?
    Journal of Finance, 1992, 47, (3), 1159-80 View citations
    See also Working Paper (1990)

1991

27. Chinese Enterprise Behavior under the Reforms
    American Economic Review, 1991, 81, (2), 202-06 View citations

1989

28. Measuring the Efficiency Cost of Taxing Risky Capital Income
    American Economic Review, 1989, 79, (3), 427-39 View citations
    See also Working Paper (1990)
29. Taxation of asset income in the presence of a world securities market
    Journal of International Economics, 1989, 26, (3-4), 205-226 View citations
    See also Working Paper (1986)

1988

30. Intergenerational risk sharing
    Journal of Public Economics, 1988, 37, (2), 185-202 View citations
    See also Working Paper (1985)

1986

31. An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment
    Econometrica, 1986, 54, (6), 1357-73 View citations
32. Taxation of Investment and Savings in a World Economy
    American Economic Review, 1986, 76, (5), 1086-1102 View citations

1985

33. Taxation of Corporate Capital Income: Tax Revenues versus Tax Distortions
    The Quarterly Journal of Economics, 1985, 100, (1), 1-27 View citations

1984

34. Inflation, Taxation, and Corporate Behavior
    The Quarterly Journal of Economics, 1984, 99, (2), 312-27 View citations
    See also Working Paper (1980)

1983

35. A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures
    Journal of Finance, 1983, 38, (2), 585-94 View citations
    See also Working Paper (1983)
36. An Optimal Taxation Approach to Fiscal Federalism
    The Quarterly Journal of Economics, 1983, 98, (4), 567-86 View citations
    See also Working Paper (1982)
37. SOCIAL SECURITY AND LABOR SUPPLY INCENTIVES
    Contemporary Economic Policy, 1983, 1, (3), 16-22 View citations
    See also Working Paper (1982)

1980

38. Market wages, reservation wages, and retirement decisions
    Journal of Public Economics, 1980, 14, (2), 277-308 View citations
    See also Chapter (1980)
    Working Paper (1981)
39. Taxation and the stock market valuation of capital gains and dividends: Theory and emphirical results
    Journal of Public Economics, 1980, 14, (2), 109-136 View citations
    See also Chapter (1980)

1976

40. An Interpretation of the Costs on the Instruments in Deterministic Linear-Quadratic Control
    International Economic Review, 1976, 17, (3), 779-81

1974

41. Negative Quasi-Definiteness and the Global Stability of General Equilibrium
    Econometrica, 1974, 42, (1), 197-98

Books

2007

1. Trans-Atlantic Public Economics Seminar (TAPES), Public Policy and Retirement
   NBER Books, National Bureau of Economic Research, Inc

2006

2. Trans-Atlantic Public Economics Seminar (TAPES), Conference on Fiscal Federalism
   NBER Books, National Bureau of Economic Research, Inc

2004

3. Trans-Atlantic Public Economics Seminar (TAPES), Conference on Income Taxation
   NBER Books, National Bureau of Economic Research, Inc

2003

4. Trans-Atlantic Public Economics Seminar (TAPES), Taxation of Financial Income
   NBER Books, National Bureau of Economic Research, Inc

2000

5. Trans-Atlantic Public Economics Seminar (TAPES)
   NBER Books, National Bureau of Economic Research, Inc

1998

6. Inter-Jurisdictional Differences in Tax and Expenditure Policies, Trans-Atlantic Public Economics Seminar, (TAPES)
   NBER Books, National Bureau of Economic Research, Inc

Chapters

2006

1. Tax Reform and Entrepreneurial Activity
   A chapter in Tax Policy and the Economy, Volume 20, 2006, pp 41-72

2002

2. International taxation
   Chapter 28 in Handbook of Public Economics, 2002, vol. 4, pp 1935-1995 View citations
   See also Working Paper (2002)

1995

3. The Importance of Income Shifting to the Design and Analysis of Tax Policy
   A chapter in Taxing Multinational Corporations, 1995, pp 29-38 View citations
4. Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting
   A chapter in The Effects of Taxation on Multinational Corporations, 1995, pp 67-94 View citations
   See also Working Paper (1994)

1994

5. Fiscal Policy during the Transition in Eastern Europe
   A chapter in Transition in Eastern Europe, Volume 2, The, 1994, pp 37-70 View citations
   See also Working Paper (1992)

1993

6. Taxes and the Form of Ownership of Foreign Corporate Equity
   A chapter in Studies in International Taxation, 1993, pp 13-46 View citations
   See also Working Paper (1993)

1992

7. Canada-U.S. Free Trade and Pressures for Tax Coordination
   A chapter in Canada-U.S. Tax Comparisons, 1992, pp 75-96

1990

8. The Linkage between Domestic Taxes and Border Taxes
   A chapter in Taxation in the Global Economy, 1990, pp 357-396 View citations
   See also Working Paper (1989)

1988

9. Do We Collect Any Revenue from Taxing Capital Income?
   A chapter in Tax Policy and the Economy: Volume 2, 1988, pp 89-130 View citations

1987

10. Notes on the Tax Treatment of Structures
    A chapter in The Effects of Taxation on Capital Accumulation, 1987, pp 223-258 View citations
    See also Working Paper (1987)

1986

11. An Empirical Examination of Municipal Financial Policy
    A chapter in Studies in State and Local Public Finance, 1986, pp 53-82 View citations
    See also Working Paper (1985)

1983

12. A Reexamination of Tax Distortions in General Equilibrium Models
    A chapter in Behavioral Simulation Methods in Tax Policy Analysis, 1983, pp 369-426 View citations
    See also Working Paper (1983)

1980

13. Market wages, reservation wages, and retirement decisions
    A chapter in Econometric Studies in Public Finance, 1980, pp 277-308 View citations
    See also Working Paper (1981)
    Journal Article in Journal of Public Economics (1980)
14. Taxation and the stock market valuation of capital gains and dividends: Theory and emphirical results
    A chapter in Econometric Studies in Public Finance, 1980, pp 109-136
    See also Journal Article in Journal of Public Economics (1980)

Editor

1. Journal of Economic Literature
   American Economic Association