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 2012-03-25. Update your information in the RePEc Author Service.

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Working Papers

2013

1. Views among Economists: Professional Consensus or Point-Counterpoint?
   NBER Working Papers, National Bureau of Economic Research, Inc

2011

2. Provincial and Local Governments in China: Fiscal Institutions and Government Behavior
   NBER Working Papers, National Bureau of Economic Research, Inc
   See also Chapter (2011)

2006

3. Dividends and Taxes
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (24)

2005

4. Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
   See also Chapter (2007)
5. Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (32)
   See also Journal Article in Journal of Public Economics (2009)

2003

6. A New Summary Measure of the Effective Tax Rate on Investment
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (17)
7. Do We Now Collect Any Revenue From Taxing Capital Income?
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
   See also Journal Article in Journal of Public Economics (2004)
8. Taxation of Interest Income
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
   See also Journal Article in International Tax and Public Finance (2004)

2002

9. International Taxation
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (77)
   See also Chapter (2002)
10. Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (47)

2001

11. Expenditure Competition
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    See also Journal Article in Journal of Public Economic Theory (2003)
12. Home Bias in Portfolios and Taxation of Asset Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
13. Taxes and Privatization
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (3)

1999

14. Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    See also Journal Article in Journal of Public Economics (2001)
15. Government as a Discriminating Monopolist in the Financial Market: The Case of China
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (10)
    See also Journal Article in Journal of Public Economics (2003)
16. Tax Structure and Government Behavior: Implications for Tax Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (14)

1998

17. 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 (49)

1997

18. Do Tax Rates Encourage Entrepreneurial Activity?
    IMF Working Papers, International Monetary Fund
19. Government Distributional Concerns and Economic Policy During the Transition from Socialism
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (3)
20. Taxes and Government Incentives: Eastern Europe vs. China
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (5)
21. 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

22. Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
23. Why is capital so immobile internationally? Possible explanation and implications for capital income taxation
    Open Access publications from Tilburg University, Tilburg University View citations (67)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1994) View citations (47)
    Discussion Paper, Tilburg University, Center for Economic Research (1994) View citations (1)
    Working Papers, Research Seminar in International Economics, University of Michigan (1994) View citations (1)
    See also Journal Article in American Economic Review (1996)

1994

24. How Much Do Taxes Discourage Incorporation?
    Public Economics, EconWPA View citations (1)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1991) View citations (8)
    See also Journal Article in Journal of Finance (1997)
25. Tax Distortions to the Choice of Organizational Form
    Public Economics, EconWPA View citations (50)
    Also in Memorandum, Oslo University, Department of Economics (1993)
    NBER Working Papers, National Bureau of Economic Research, Inc (1992) View citations (12)
    See also Journal Article in Journal of Public Economics (1994)
26. 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 View citations (1)
    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 (3)
    See also Chapter (1995)
27. 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 (1)

1993

28. 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, 77 Bastwick Street, London EC1V 3PZ View citations (14)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1992) View citations (1)
    Working Papers, Research Seminar in International Economics, University of Michigan (1991)
    Working Papers, Yale - Economic Growth Center (1991)
    See also Chapter (1993)

1991

29. Do Tax-Exempt Bonds Really Subsidize Municipal Capital?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)

1990

30. 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)
31. Can Capital Income Taxes Survive in Open Economies?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    See also Journal Article in Journal of Finance (1992)
32. Can Capital Income Taxes Survive in an Open Economies
    Working Papers, Research Seminar in International Economics, University of Michigan View citations (5)
33. Do Publicly Traded Corporations Act in the Public Interest?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    See also Journal Article in The B.E. Journal of Economic Analysis & Policy (2003)
34. 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 (14)
35. 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

36. Effects of Family and Community Background on Men's Economic Status
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (10)
37. Notes on cash - flow taxation
    Policy Research Working Paper Series, The World Bank
38. THE LINKAGE BETWEEN DOMESTIC TAXES AND BORBER TAXES
    Working Papers, Research Seminar in International Economics, University of Michigan View citations (4)
    See also Chapter (1990)

1987

39. 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 (2)
40. Notes on the Tax Treatment of Structures
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (20)
    See also Chapter (1987)
41. Sibling and Intergenerational Correlations in Welfare Program Participation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (9)
    See also Journal Article in Journal of Human Resources (1988)
42. Taxation of Investment and Savings in a World Economy: The Certainty Case
    NBER Working Papers, National Bureau of Economic Research, Inc
43. 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 (1)

1986

44. Taxation of Asset Income in the Presence of a World Securites Market
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (10)
    See also Journal Article in Journal of International Economics (1989)

1985

45. An Empirical Examination of Municipal Financial Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
    See also Chapter (1986)
46. Intergenerational Risk Sharing
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (22)
    See also Journal Article in Journal of Public Economics (1988)

1984

47. An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)

1983

48. A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (10)
    See also Journal Article in Journal of Finance (1983)
49. A Reexamination of Tax Distortions in General Equilibrium Models
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (17)
    See also Chapter (1983)

1982

50. An Optimal Taxation Approach to Fiscal Federalism
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    See also Journal Article in The Quarterly Journal of Economics (1983)
51. Social Security and Labor Supply Incentives
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
    See also Journal Article in Contemporary Economic Policy (1983)

1981

52. Reconsidering the Work Disincentive Effects of Social Security
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (33)
53. Social Security, Bequests, and the Life Cycle Theory of Saving: Cross-Sectional Tests
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (11)
54. Taxation and Corporation Finance
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
55. 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
56. Taxation of Corporate Capital Income: Tax Revenues vs. Tax Distortions
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)

1980

57. Inflation, Taxation, and Corporate Behavior
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Journal Article in The Quarterly Journal of Economics (1984)
58. Market Wages, Reservation Wages, and Retirement Decisions
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (18)
    See also Chapter (1980)
    Journal Article in Journal of Public Economics (1980)

1976

59. 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

2011

1. Commentary on Tax by Design: The Mirrlees Review
   Fiscal Studies, 2011, 32, (3), 395-414

2010

2. Public Finance and Economic Development: Reflections based on Experience in China
   Journal of Globalization and Development, 2010, 1, (1), 7
3. Report of the Editor: Journal of Economic Literature
   American Economic Review, 2010, 100, (2), 678-79 View citations (1)
   Also in American Economic Review, 2008, 98, (2), 591-93 (2008)

2009

4. Tax structures in developing countries: Many puzzles and a possible explanation
   Journal of Public Economics, 2009, 93, (7-8), 855-866 View citations (13)
   See also Working Paper (2005)

2007

5. Editorial introduction
   Journal of Public Economics, 2007, 91, (10), 1875-1877
6. Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S
   Journal of Public Economics, 2007, 91, (7-8), 1479-1505 View citations (28)

2006

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

2005

9. Tax structure and economic growth
   Journal of Public Economics, 2005, 89, (5-6), 1027-1043 View citations (39)

2004

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

2003

14. Do Publicly Traded Corporations Act in the Public Interest?
    The B.E. Journal of Economic Analysis & Policy, 2003, advances.3, (1), 2 View citations (1)
    See also Working Paper (1990)
15. Expenditure Competition
    Journal of Public Economic Theory, 2003, 5, (2), 399-417 View citations (26)
    See also Working Paper (2001)
16. Government as a discriminating monopolist in the financial market: the case of China
    Journal of Public Economics, 2003, 87, (2), 283-312 View citations (12)
    See also Working Paper (1999)

2002

17. Taxation of Financial Services under a VAT
    American Economic Review, 2002, 92, (2), 411-416 View citations (8)

2001

18. 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 (36)
    See also Working Paper (1999)
19. Taxes and Spending
    Journal of Public Economic Theory, 2001, 3, (1), 1-5

1999

20. Efficiency losses from tax distortions vs. government control
    European Economic Review, 1999, 43, (4-6), 1095-1103 View citations (11)
21. The effects of wage distortions on the transition:: Theory and evidence from China
    European Economic Review, 1999, 43, (1), 163-183 View citations (6)
    See also Working Paper (1997)

1998

22. Can High Personal Tax Rates Encourage Entrepreneurial Activity?
    IMF Staff Papers, 1998, 45, (1), 49-80 View citations (37)

1997

23. How Much Do Taxes Discourage Incorporation?
    Journal of Finance, 1997, 52, (2), 477-505 View citations (58)
    See also Working Paper (1994)
24. Tax evasion in an open economy:: Value-added vs. income taxation
    Journal of Public Economics, 1997, 66, (2), 173-197 View citations (9)

1996

25. Editorial introduction
    Journal of Public Economics, 1996, 62, (1-2), 1-4
26. Why Is Capital So Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation
    American Economic Review, 1996, 86, (5), 1057-75 View citations (124)
    See also Working Paper (1996)

1994

27. Tax distortions to the choice of organizational form
    Journal of Public Economics, 1994, 55, (2), 279-306 View citations (50)
    See also Working Paper (1994)

1993

28. Comment on “state income taxation with mobile labor”
    Journal of Policy Analysis and Management, 1993, 12, (1), 76-80

1992

29. Can Capital Income Taxes Survive in Open Economies?
    Journal of Finance, 1992, 47, (3), 1159-80 View citations (73)
    See also Working Paper (1990)
30. The Association between Men's Economic Status and Their Family and Community Origins
    Journal of Human Resources, 1992, 27, (4), 575-601 View citations (35)

1991

31. Chinese Enterprise Behavior under the Reforms
    American Economic Review, 1991, 81, (2), 202-06 View citations (8)

1989

32. Measuring the Efficiency Cost of Taxing Risky Capital Income
    American Economic Review, 1989, 79, (3), 427-39 View citations (12)
    See also Working Paper (1990)
33. Taxation of asset income in the presence of a world securities market
    Journal of International Economics, 1989, 26, (3-4), 205-226 View citations (24)
    See also Working Paper (1986)

1988

34. Intergenerational risk sharing
    Journal of Public Economics, 1988, 37, (2), 185-202 View citations (75)
    See also Working Paper (1985)
35. Sibling and Intergenerational Correlations in Welfare Program Participation
    Journal of Human Resources, 1988, 23, (3), 388-396 View citations (9)
    See also Working Paper (1987)

1986

36. An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment
    Econometrica, 1986, 54, (6), 1357-73 View citations (69)
37. Taxation of Investment and Savings in a World Economy
    American Economic Review, 1986, 76, (5), 1086-1102 View citations (136)

1985

38. Taxation of Corporate Capital Income: Tax Revenues versus Tax Distortions
    The Quarterly Journal of Economics, 1985, 100, (1), 1-27 View citations (51)

1984

39. Inflation, Taxation, and Corporate Behavior
    The Quarterly Journal of Economics, 1984, 99, (2), 312-27 View citations (3)
    See also Working Paper (1980)

1983

40. A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures
    Journal of Finance, 1983, 38, (2), 585-94 View citations (8)
    See also Working Paper (1983)
41. An Optimal Taxation Approach to Fiscal Federalism
    The Quarterly Journal of Economics, 1983, 98, (4), 567-86 View citations (134)
    See also Working Paper (1982)
42. SOCIAL SECURITY AND LABOR SUPPLY INCENTIVES
    Contemporary Economic Policy, 1983, 1, (3), 16-22 View citations (4)
    See also Working Paper (1982)

1982

43. Interest Rates, Inflation, and Corporate Financial Policy
    Brookings Papers on Economic Activity, 1982, 13, (2), 461-491 View citations (10)

1980

44. Market wages, reservation wages, and retirement decisions
    Journal of Public Economics, 1980, 14, (2), 277-308 View citations (22)
    See also Chapter (1980)
    Working Paper (1980)
45. 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 (28)
    See also Chapter (1980)

1976

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

1974

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

Books

2010

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

2007

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

2006

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

2004

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

2003

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

2000

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

1998

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

Chapters

2011

1. Provincial and Local Governments in China: Fiscal Institutions and Government Behavior
   A chapter in Capitalizing China, 2011, pp 337-369
   See also Working Paper (2011)

2007

2. Comment on "Income Risk and the Benefits of Social Insurance: Evidence from Indonesia and the United States"
   A chapter in Fiscal Policy and Management in East Asia, NBER-EASE, Volume 16, 2007, pp 122-128
3. Introduction
   A chapter in Trans-Atlantic Public Economics Seminar (TAPES), Public Policy and Retirement, 2007, pp 1875-1877
4. Puzzling Tax Structures in Devloping Countries: A Comparison of Two Alternative Explanations
   A chapter in Fiscal Policy and Management in East Asia, NBER-EASE, Volume 16, 2007, pp 9-35
   See also Working Paper (2005)

2006

5. Tax Reform and Entrepreneurial Activity
   A chapter in Tax Policy and the Economy, Volume 20, 2006, pp 41-72 View citations (2)

2002

6. International taxation
   Chapter 28 in Handbook of Public Economics, 2002, vol. 4, pp 1935-1995 View citations (42)
   See also Working Paper (2002)

1995

7. 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 (10)
8. 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 (9)
   See also Working Paper (1994)

1994

9. Fiscal Policy during the Transition in Eastern Europe
   A chapter in The Transition in Eastern Europe, Volume 2: Restructuring, 1994, pp 37-70 View citations (5)

1993

10. Taxes and the Form of Ownership of Foreign Corporate Equity
    A chapter in Studies in International Taxation, 1993, pp 13-46 View citations (3)
    See also Working Paper (1993)

1992

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

1990

12. The Linkage between Domestic Taxes and Border Taxes
    A chapter in Taxation in the Global Economy, 1990, pp 357-396 View citations (7)
    See also Working Paper (1989)

1988

13. 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 (43)

1987

14. Notes on the Tax Treatment of Structures
    A chapter in The Effects of Taxation on Capital Accumulation, 1987, pp 223-258 View citations (13)
    See also Working Paper (1987)

1986

15. An Empirical Examination of Municipal Financial Policy
    A chapter in Studies in State and Local Public Finance, 1986, pp 53-82 View citations (4)
    See also Working Paper (1985)

1983

16. 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 (11)
    See also Working Paper (1983)

1980

17. Market wages, reservation wages, and retirement decisions
    A chapter in Econometric Studies in Public Finance, 1980, pp 277-308 View citations (22)
    See also Working Paper (1980)
    Journal Article in Journal of Public Economics (1980)
18. 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 View citations (1)
    See also Journal Article in Journal of Public Economics (1980)

Editor

1. Journal of Economic Literature
   American Economic Association