Details about Rosanne Altshuler

Access statistics for papers by Rosanne Altshuler.

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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 View citations (6)
   See also Journal Article 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, National Tax Association (2016) View citations (6) (2016)

2015

2. THE SPILLOVER EFFECTS OF OUTWARD FOREIGN DIRECT INVESTMENT ON HOME COUNTRIES: EVIDENCE FROM THE UNITED STATES
   Departmental Working Papers, Rutgers University, Department of Economics View citations (5)
   Also in Working Papers, Oxford University Centre for Business Taxation (2015) View citations (5)

2013

3. Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax
   Departmental Working Papers, Rutgers University, Department of Economics View citations (20)
   See also Journal Article Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax, National Tax Journal, National Tax Association (2013) View citations (20) (2013)

2011

4. Capital Income Taxation and Progressivity in a Global Economy
   Departmental Working Papers, Rutgers University, Department of Economics View citations (7)
5. Desperately Seeking Revenue
   Departmental Working Papers, Rutgers University, Department of Economics View citations (1)
   See also Journal Article Desperately Seeking Revenue, National Tax Journal, National Tax Association (2010) (2010)
6. Fiscal Consolidation in America: The Policy Options
   Departmental Working Papers, Rutgers University, Department of Economics
7. Measuring the burden of the corporate income tax under imperfect competition
   Working Papers, Oxford University Centre for Business Taxation View citations (7)
   See also Journal Article Measuring the Burden of the Corporate Income Tax Under Imperfect Competition, National Tax Journal, National Tax Association (2013) View citations (39) (2013)
8. Understanding U.S. Corporate Tax Losses
   Departmental Working Papers, Rutgers University, Department of Economics
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2008) View citations (1)
   See also Chapter Understanding US Corporate Tax Losses, NBER Chapters, National Bureau of Economic Research, Inc (2009) View citations (11) (2009)

2009

9. Formula Apportionment: Is it better than the current system and are there better alternatives?
   Working Papers, Oxford University Centre for Business Taxation View citations (3)
   See also Journal Article Formula Apportionment: Is It Better Than the Current System and Are There Better Alternatives?, National Tax Journal, National Tax Association (2010) View citations (29) (2010)

2008

10. RECONSIDERING TAX EXPENDITURE ESTIMATION: CHALLENGES AND REFORMS
    Departmental Working Papers, Rutgers University, Department of Economics View citations (9)
11. Tax Expenditure Estimation and Reporting: A Critical Review
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)

2007

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

2006

13. 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 Constrained Tax Reform: How Political and Economic Constraints Affect the Formation of Tax Policy Proposals*, National Tax Journal, National Tax Association (2006) View citations (3) (2006)
14. 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 View citations (3)
    See also Journal Article The Role of Dynamic Scoring in the Federal Budget Process: Closing the Gap between Theory and Practice, American Economic Review, American Economic Association (2005) View citations (11) (2005)
15. The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies
    Departmental Working Papers, Rutgers University, Department of Economics View citations (6)
    Also in CESifo Working Paper Series, CESifo (2005) View citations (25)

2004

16. Taxpayer Responses to Competitive Tax Policies and Tax Policy Responses to Competitive Taxpayers: Recent Evidence
    Departmental Working Papers, Rutgers University, Department of Economics View citations (22)

2002

17. Follow the Leader? Evidence on European and U.S. Tax Competition
    Departmental Working Papers, Rutgers University, Department of Economics View citations (120)
    See also Journal Article Follow the Leader? Evidence on European and US Tax Competition, Public Finance Review (2015) View citations (56) (2015)
18. Has U.S. Investment Abroad Become More Sensitive to Tax Rates?
    Departmental Working Papers, Rutgers University, Department of Economics View citations (1)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1998) View citations (73)
    See also Chapter Has U.S. Investment Abroad Become More Sensitive to Tax Rates?, NBER Chapters, National Bureau of Economic Research, Inc (2000) View citations (11) (2000)
19. Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy
    Departmental Working Papers, Rutgers University, Department of Economics View citations (66)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2001) View citations (9)
    See also Journal Article Repatriation taxes, repatriation strategies and multinational financial policy, Journal of Public Economics, Elsevier (2003) View citations (127) (2003)
20. The Effect of the Tax Reform Act of 1986 on the Location of Assets
    Departmental Working Papers, Rutgers University, Department of Economics View citations (5)
21. Where will they go if we go territorial? Dividend exemption and the location decisions of U.S. multinational corporations
    Departmental Working Papers, Rutgers University, Department of Economics View citations (5)
    See also Journal Article Where Will They Go if We Go Territorial? Dividend Exemption and the Location Decisions of U.S. Multinational Corporations, National Tax Journal, National Tax Association (2001) View citations (23) (2001)

2000

22. Recent Developments in the Debate on Deferral
    Departmental Working Papers, Rutgers University, Department of Economics View citations (4)
23. The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article The effect of the tax reform act of 1986 on the location of assets in financial services firms, Journal of Public Economics, Elsevier (2003) View citations (16) (2003)

1998

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

1996

26. Balance Sheets, Multinational Financial Policy, and the Cost of Capital at Home and Abroad
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
27. 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) View citations (2)
    See also Chapter Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals, NBER Chapters, National Bureau of Economic Research, Inc (1995) View citations (31) (1995)
28. 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)
29. On the Progressivity of the Child Care Tax Credit: Snapshot versus Time-Exposure Incidence
    Departmental Working Papers, Rutgers University, Department of Economics View citations (8)
    See also Journal Article On the Progressivity of the Child Care Tax Credit: Snapshot Versus Time-Exposure Incidence, National Tax Journal, National Tax Association (1996) View citations (7) (1996)
30. U.S. Interest Allocation Rules: Effects and Policy
    Departmental Working Papers, Rutgers University, Department of Economics View citations (1)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1994) View citations (6)
    See also Journal Article U.S. interest-allocation rules: Effects and policy, International Tax and Public Finance, Springer (1995) View citations (32) (1995)

1991

31. The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (27)
    See also Chapter The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U. S. Multinational Corporations, NBER Chapters, National Bureau of Economic Research, Inc (1993) View citations (51) (1993)

1987

32. The Significance of Tax Law Asymmetries: An Empirical Investigation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (59)
    See also Journal Article The Significance of Tax Law Asymmetries: An Empirical Investigation, The Quarterly Journal of Economics, President and Fellows of Harvard College (1990) View citations (108) (1990)

Journal Articles

2023

1. The National Tax Journal’s Contributions to Public Economics Research: Reflections on the Journal’s Seventy-Fifth Anniversary
   National Tax Journal, 2023, 76, (4), 941 - 975

2022

2. Introduction
   National Tax Journal, 2022, 75, (2), 371 - 373

2016

3. 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 View citations (6)
   See also Working Paper 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 (2016) View citations (6) (2016)

2015

4. Follow the Leader? Evidence on European and US Tax Competition
   Public Finance Review, 2015, 43, (4), 485-504 View citations (56)
   See also Working Paper Follow the Leader? Evidence on European and U.S. Tax Competition, Departmental Working Papers (2002) View citations (120) (2002)

2013

5. Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax
   National Tax Journal, 2013, 66, (3), 671-712 View citations (20)
   See also Working Paper Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax, Departmental Working Papers (2013) View citations (20) (2013)
6. Measuring the Burden of the Corporate Income Tax Under Imperfect Competition
   National Tax Journal, 2013, 66, (1), 215-37 View citations (39)
   See also Working Paper Measuring the burden of the corporate income tax under imperfect competition, Working Papers (2011) View citations (7) (2011)

2011

7. Reconsidering Tax Expenditure Estimation
   National Tax Journal, 2011, 64, (2), 459-89 View citations (9)
   See also Chapter Reconsidering Tax Expenditure Estimation, NBER Chapters, 2008 (2008) View citations (9) (2008)

2010

8. Desperately Seeking Revenue
   National Tax Journal, 2010, 63, (2), 331-51
   See also Working Paper Desperately Seeking Revenue, Departmental Working Papers (2011) View citations (1) (2011)
9. Formula Apportionment: Is It Better Than the Current System and Are There Better Alternatives?
   National Tax Journal, 2010, 63, (4), 1145-1184 View citations (29)
   See also Working Paper Formula Apportionment: Is it better than the current system and are there better alternatives?, Working Papers (2009) View citations (3) (2009)

2006

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

2005

11. The Role of Dynamic Scoring in the Federal Budget Process: Closing the Gap between Theory and Practice
    American Economic Review, 2005, 95, (2), 432-436 View citations (11)
    See also Working Paper The Role of Dynamic Scoring in the Federal Budget Process: Closing the Gap Between Theory and Practice, Departmental Working Papers (2006) View citations (3) (2006)

2003

12. Repatriation taxes, repatriation strategies and multinational financial policy
    Journal of Public Economics, 2003, 87, (1), 73-107 View citations (127)
    See also Working Paper Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy, Departmental Working Papers (2002) View citations (66) (2002)
13. The effect of the tax reform act of 1986 on the location of assets in financial services firms
    Journal of Public Economics, 2003, 87, (1), 109-127 View citations (16)
    See also Working Paper The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms, NBER Working Papers (2000) (2000)

2001

14. 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 View citations (23)
    See also Working Paper Where will they go if we go territorial? Dividend exemption and the location decisions of U.S. multinational corporations, Departmental Working Papers (2002) View citations (5) (2002)

1996

15. On the Progressivity of the Child Care Tax Credit: Snapshot Versus Time-Exposure Incidence
    National Tax Journal, 1996, 49, (1), 55-71 View citations (7)
    See also Working Paper On the Progressivity of the Child Care Tax Credit: Snapshot versus Time-Exposure Incidence, Departmental Working Papers (1996) View citations (8) (1996)

1995

16. U.S. interest-allocation rules: Effects and policy
    International Tax and Public Finance, 1995, 2, (1), 7-35 View citations (32)
    See also Working Paper U.S. Interest Allocation Rules: Effects and Policy, Departmental Working Papers (1996) View citations (1) (1996)

1994

17. Incentive Effects of Foreign Tax Credits on Multinational Corporations
    National Tax Journal, 1994, 47, (2), 349-61 View citations (4)

1990

18. The Significance of Tax Law Asymmetries: An Empirical Investigation
    The Quarterly Journal of Economics, 1990, 105, (1), 61-86 View citations (108)
    See also Working Paper The Significance of Tax Law Asymmetries: An Empirical Investigation, NBER Working Papers (1987) View citations (59) (1987)

1988

19. A Dynamic Analysis of the Research and Experimentation Credit
    National Tax Journal, 1988, 41, (4), 453-66 View citations (16)

Chapters

2024

1. Turning on the Light: A New Assessment of Measurement Error in International Tax Data
   A chapter in Tax Policy and the Economy, Volume 39, 2024

2010

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

2009

3. Understanding US Corporate Tax Losses
   A chapter in Tax Policy and the Economy, Volume 23, 2009, pp 73-122 View citations (11)
   See also Working Paper Understanding U.S. Corporate Tax Losses, Rutgers University, Department of Economics (2011) (2011)

2008

4. Reconsidering Tax Expenditure Estimation
   A chapter in Economic Analysis of Tax Expenditures, 2008 View citations (9)
   See also Journal Article Reconsidering Tax Expenditure Estimation, National Tax Association (2011) View citations (9) (2011)

2000

5. Has U.S. Investment Abroad Become More Sensitive to Tax Rates?
   A chapter in International Taxation and Multinational Activity, 2000, pp 9-38 View citations (11)
   See also Working Paper Has U.S. Investment Abroad Become More Sensitive to Tax Rates?, Rutgers University, Department of Economics (2002) View citations (1) (2002)

1995

6. Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals
   A chapter in The Effects of Taxation on Multinational Corporations, 1995, pp 253-276 View citations (31)
   See also Working Paper Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals, Rutgers University, Department of Economics (1996) View citations (20) (1996)
7. Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances
   A chapter in Taxing Multinational Corporations, 1995, pp 63-72 View citations (2)

1993

8. The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U. S. Multinational Corporations
   A chapter in Studies in International Taxation, 1993, pp 77-116 View citations (51)
   See also Working Paper The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations, National Bureau of Economic Research, Inc (1991) View citations (27) (1991)