Details about Alan Auerbach

E-mail:
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 2022-12-19. Update your information in the RePEc Author Service.

Short-id: pau33

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Working Papers

2022

1. Demand Stimulus as Social Policy
   NBER Working Papers, National Bureau of Economic Research, Inc
   Also in IZA Discussion Papers, Institute of Labor Economics (IZA) (2022)
2. Fiscal multipliers in the COVID19 recession
   Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley View citations (3)
   Also in IZA Discussion Papers, Institute of Labor Economics (IZA) (2021) View citations (1)
   NBER Working Papers, National Bureau of Economic Research, Inc (2021) View citations (5)
   CEPR Discussion Papers, C.E.P.R. Discussion Papers (2021)
   See also Journal Article in Journal of International Money and Finance (2022)

2021

3. Inequality, fiscal policy and COVID19 restrictions in a demand-determined economy
   Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley View citations (14)
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2020) View citations (7)
   See also Journal Article in European Economic Review (2021)
4. Tax Policy Design with Low Interest Rates
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
   See also Chapter (2021)
   Journal Article in Tax Policy and the Economy (2022)

2020

5. Effects of Fiscal Policy on Credit Markets
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
   Also in Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley (2020) View citations (3)
   See also Journal Article in AEA Papers and Proceedings (2020)
6. Local Fiscal Multipliers and Fiscal Spillovers in the USA
   Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley View citations (17)
   See also Journal Article in IMF Economic Review (2020)
7. Marginal Net Taxation of Americans’ Labor Supply
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
8. The effects of the COVID pandemic on the federal budget outlook
   Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley View citations (1)
   See also Journal Article in Business Economics (2020)

2019

9. Did the 2017 Tax Reform Discriminate against Blue State Voters?
   Boston University - Department of Economics - Working Papers Series, Boston University - Department of Economics View citations (5)
   Also in FRB Atlanta Working Paper, Federal Reserve Bank of Atlanta (2019) View citations (5)
   NBER Working Papers, National Bureau of Economic Research, Inc (2019) View citations (6)
   See also Journal Article in National Tax Journal (2020)
10. Fiscal Policy
    Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley View citations (1)
11. Local Fiscal Multipliers and Fiscal Spillovers in the United States
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (32)
12. Macroeconomic Frameworks
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
13. U.S. Inequality and Fiscal Progressivity -- An Intragenerational Accounting
    Boston University - Department of Economics - Working Papers Series, Boston University - Department of Economics
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2016) View citations (5)

2018

14. Propagation and smoothing of shocks in alternative social security systems
    Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2013) View citations (1)
    See also Journal Article in Journal of Public Economics (2018)
15. Tax Equivalences and their Implications
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article in Tax Policy and the Economy (2019)
    Chapter (2018)

2017

16. Demystifying the Destination-Based Cash-Flow Tax
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (10)
    See also Journal Article in Brookings Papers on Economic Activity (2017)
17. Fiscal Stimulus and Fiscal Sustainability
    Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley View citations (64)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2017) View citations (68)
18. HOW THE GROWING GAP IN LIFE EXPECTANCY MAY AFFECT RETIREMENT BENEFITS AND REFORMS
    Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley View citations (8)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2017) View citations (23)
    See also Journal Article in The Geneva Papers on Risk and Insurance - Issues and Practice (2017)
19. Is Uncle Sam Inducing the Elderly to Retire?
    Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley View citations (7)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2016) View citations (2)
    See also Journal Article in Tax Policy and the Economy (2017)
    Chapter (2016)

2016

20. Long-Term Fiscal Sustainability in Advanced Economies
    Asia and the Pacific Policy Studies, Crawford School of Public Policy, The Australian National University View citations (2)
    Also in Governance Working Papers, East Asian Bureau of Economic Research (2015) View citations (1)
    EABER Working Papers, East Asian Bureau of Economic Research (2015) View citations (1)
    See also Journal Article in Asia and the Pacific Policy Studies (2016)

2015

21. Capital Taxation in the 21st Century
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (25)
22. Effects of Fiscal Shocks in a Globalized World
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    See also Journal Article in IMF Economic Review (2016)

2014

23. Fiscal Multipliers in Japan
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (13)
    See also Journal Article in Research in Economics (2017)

2013

24. Consumption and Cash-Flow Taxes in an International Setting
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    Also in STICERD - Public Economics Programme Discussion Papers, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE (2010)
    Working Papers, Oxford University Centre for Business Taxation (2013) View citations (7)
    LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library (2010)
25. Measuring the Output Responses to Fiscal Policy (vol 4, pg 1, 2012)
    Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley View citations (15)

2012

26. Output Spillovers from Fiscal Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (27)
    See also Journal Article in American Economic Review (2013)
27. Societal Aging: Implications for Fiscal Policy
    IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan View citations (3)
28. The Case for Open-Market Purchases in a Liquidity Trap
    Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley
    Also in 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 (2012) View citations (1)
    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 (2012) View citations (1)
    Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley (2004) View citations (8)
    CEPR Discussion Papers, C.E.P.R. Discussion Papers (2004) View citations (11)
    NBER Working Papers, National Bureau of Economic Research, Inc (2003) View citations (37)
    Macroeconomics, University Library of Munich, Germany (2004) View citations (12)
    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) View citations (10)
    Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley (2012)
    See also Journal Article in American Economic Review (2005)

2011

29. Fiscal Multipliers in Recession and Expansion
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (212)
    See also Chapter (2012)
30. Long-term fiscal sustainability in major economies
    BIS Working Papers, Bank for International Settlements View citations (13)
31. 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 (2009)

2010

32. Measuring the Output Responses to Fiscal Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (97)
    See also Journal Article in American Economic Journal: Economic Policy (2012)
    Chapter (2010)

2009

33. Activist Fiscal Policy to Stabilize Economic Activity
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (27)
    See also Journal Article in Proceedings - Economic Policy Symposium - Jackson Hole (2009)
34. Implementing the New Fiscal Policy Activism
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (46)
    See also Journal Article in American Economic Review (2009)
35. Welfare and Generational Equity in Sustainable Unfunded Pension Systems
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    See also Journal Article in Journal of Public Economics (2011)

2008

36. Federal Budget Rules: The US Experience
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (32)
37. Taxing Corporate Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (65)
    Also in Working Papers, Oxford University Centre for Business Taxation (2007) View citations (25)
    CESifo Working Paper Series, CESifo (2007) View citations (21)

2007

38. Notional Defined Contribution Pension Systems in a Stochastic Context: Design and Stability
    Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics
    Also in Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley (2007)
    NBER Working Papers, National Bureau of Economic Research, Inc (2006) View citations (17)
    See also Chapter (2009)

2006

39. Dividend Taxes and Firm Valuation: New Evidence
    Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley View citations (16)
    Also in Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics (2006) View citations (28)
    NBER Working Papers, National Bureau of Economic Research, Inc (2006) View citations (28)
    See also Journal Article in American Economic Review (2006)
40. New Estimates of the Budget Outlook: Plus Ca Change, Plus C'est la Meme Chose
    Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics View citations (1)
41. Tax Reform in the 21st Century
    Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics View citations (4)
42. The Choice Between Income and Consumption Taxes: A Primer
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (23)
    Also in Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics (2006) View citations (21)
    Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley (2006) View citations (17)
43. The Future of Capital Income Taxation
    Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics View citations (21)
    Also in Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley (2006) View citations (20)
    See also Journal Article in Fiscal Studies (2006)
44. The U.S. Tax System in International Perspective: A Review of the 2006 Economic Report of the Presidentís Tax Chapter
    Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics
45. Why Have Corporate Tax Revenues Declined? Another Look
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (22)
    Also in CESifo Working Paper Series, CESifo (2006) View citations (27)
    See also Journal Article in CESifo Economic Studies (2007)

2005

46. Optimal Long-Run Fiscal Policy
    AEI Economics Working Papers, American Enterprise Institute
47. The 2003 Dividend Tax Cuts and the Value of the Firm
    AEI Economics Working Papers, American Enterprise Institute View citations (17)
48. 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 (23)
49. Who Bears the Corporate Tax? A review of What We Know
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (33)
    See also Chapter (2006)

2004

50. Budget Windows, Sunsets, and Fiscal Control
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    See also Journal Article in Journal of Public Economics (2006)
51. How Much Equity Does the Government Hold?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    See also Journal Article in American Economic Review (2004)
52. Monetary and Fiscal Remedies for Deflation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (11)
    See also Journal Article in American Economic Review (2004)
53. The Fiscal Burden of Korean Reunification: A Generational Accounting Approach
    Econometric Society 2004 Latin American Meetings, Econometric Society View citations (3)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2004) View citations (2)
    See also Journal Article in FinanzArchiv: Public Finance Analysis (2005)

2003

54. Fiscal Policy, Past and Present
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (60)
    See also Journal Article in Brookings Papers on Economic Activity (2003)
55. Generational Accounting in Korea
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    See also Journal Article in Journal of the Japanese and International Economies (2006)

2002

56. Is There a Role for Discretionary Fiscal Policy?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (94)
    See also Journal Article in Proceedings - Economic Policy Symposium - Jackson Hole (2002)
57. Optimal Long-Run Fiscal Policy: Constraints, Preferences and the Resolution of Uncertainty
    Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley View citations (7)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2002) View citations (12)
    See also Journal Article in Journal of Economic Dynamics and Control (2007)
58. The Bush Tax Cut and National Saving
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (22)
    See also Journal Article in National Tax Journal (2002)

2001

59. Generalized Cash Flow Taxation
    CESifo Working Paper Series, CESifo View citations (8)
    Also in Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies. (2001) View citations (5)
    NBER Working Papers, National Bureau of Economic Research, Inc (2001) View citations (8)
    See also Journal Article in Journal of Public Economics (2004)
60. Perfect Taxation with Imperfect Competition
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (12)
61. Taxation and Corporate Financial Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (22)
    See also Chapter (2002)
62. Taxation and Economic Efficiency
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (24)
    See also Chapter (2002)

2000

63. Capital Gains Realizations of the Rich and Sophisticated
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (18)
    See also Journal Article in American Economic Review (2000)
64. On the Marginal Source of Investment Funds
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (26)
    See also Journal Article in Journal of Public Economics (2003)
65. Perspectives on the Budget Surplus
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (14)
    See also Journal Article in National Tax Journal (2000)
66. The Significance of Federal Taxes as Automatic Stabilizers
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (174)
    See also Journal Article in Journal of Economic Perspectives (2000)

1999

67. A New Measure of Horizontal Equity
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (22)
    See also Journal Article in American Economic Review (2002)
68. Generational Accounting and Immigration in the United States
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (11)
69. On the Performance and Use of Government Revenue Forecasts
    Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley View citations (55)
    Also in Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics (1999) View citations (63)
    See also Journal Article in National Tax Journal (1999)
70. Uncertainty and the Design of Long-Run Fiscal Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (10)

1998

71. Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (24)

1997

72. Quantifying the Current U.S. Fiscal Imbalance
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (15)
    See also Journal Article in National Tax Journal (1997)
73. Simulating U.S. Tax Reform
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (15)
    Also in Working Papers (Old Series), Federal Reserve Bank of Cleveland (1997) View citations (8)
74. Simulating U.S. Tax Reform: Technical Paper 1997-6
    Working Papers, Congressional Budget Office

1995

75. Tax Projections and the Budget: Lessons from the 1980s
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (16)
    See also Journal Article in American Economic Review (1995)
76. Taxation and Corporate Investment: The Impact of the 1991 Swedish Tax Reform
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (9)
    Also in Working Papers, Uppsala - Working Paper Series (1995) View citations (3)
77. The Annuitization of Americans' Resources: A Cohort Analysis
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (12)
    Also in Working Papers (Old Series), Federal Reserve Bank of Cleveland (1994) View citations (2)

1994

78. 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 (16)
79. 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 (40)
    See also Chapter (1994)

1993

80. Generational accounting in Norway: is the nation overconsuming its petroleum wealth?
    Working Papers (Old Series), Federal Reserve Bank of Cleveland View citations (6)
81. Reassessing the Social Returns to Equipment Investment
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    Also in Working Paper Series / Economic Activity Section, Board of Governors of the Federal Reserve System (U.S.) (1992) View citations (2)
    See also Journal Article in The Quarterly Journal of Economics (1994)

1992

82. On the Design and Reform of Capital Gains Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (18)
    See also Journal Article in American Economic Review (1992)
83. Social security and Medicare policy from the perspective of generational accounting
    Working Papers (Old Series), Federal Reserve Bank of Cleveland View citations (34)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1991) View citations (4)
    See also Chapter (1992)
84. 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 (20)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1992) View citations (23)

1991

85. Generational Accounts - A Meaningful Alternative to Deficit Accounting
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (328)
    Also in Working Papers (Old Series), Federal Reserve Bank of Cleveland (1991) View citations (180)
    See also Chapter (1991)
86. Generational accounting: a new approach for understanding the effects of fiscal policy on saving
    Working Papers (Old Series), Federal Reserve Bank of Cleveland View citations (2)
87. Life Insurance Inadequacy - Evidence From a Sample of Older Widows
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (9)
88. Recent U.S. Investment Behavior and the Tax Reform Act of 1986: A Disaggregate View
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    See also Journal Article in Carnegie-Rochester Conference Series on Public Policy (1991)
89. Tax Policy and Business Fixed Investment in the United States
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (29)
    See also Journal Article in Journal of Public Economics (1992)
90. 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 (19)
    See also Chapter (1993)

1990

91. Public Sector Dynamics
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
92. Tax Aspects of Policy Towards Aging Populations: Canada and the United States
    NBER Working Papers, National Bureau of Economic Research, Inc
93. The Cost of Capital in Japan: Recent Evidence and Further Results
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (11)
    See also Journal Article in Journal of the Japanese and International Economies (1990)
94. The cost of capital and investment in developing countries
    Policy Research Working Paper Series, The World Bank View citations (11)
95. U.S. Demographics and Saving: Predictions of Three Saving Models
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Journal Article in Carnegie-Rochester Conference Series on Public Policy (1991)

1989

96. Corporate Savings and Shareholder Consumption
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (15)
    See also Chapter (1991)
97. 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)
98. How Rational Is the Purchase of Life Insurance?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (14)
99. The Dynamics of an Aging Population: The Case of Four OECD Countries
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (49)
100. The Economic Dynamics of an Ageing Population: The Case of Four OECD Countries
     OECD Economics Department Working Papers, OECD Publishing View citations (101)

1988

101. INVESTMENT TAX INCENTIVES AND FREQUENT TAX REFORMS
     Working Papers, Princeton, Woodrow Wilson School - Public and International Affairs View citations (67)
     Also in NBER Working Papers, National Bureau of Economic Research, Inc (1988) View citations (72)
     See also Journal Article in American Economic Review (1988)
102. Retrospective Capital Gains Taxation
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (42)
     See also Journal Article in American Economic Review (1991)
103. The Deadweight Loss from `Non-Neutral' Capital Income Taxation
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
     See also Journal Article in Journal of Public Economics (1989)

1987

104. The Cost of Capital in the U.S. and Japan: A Comparison
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
105. The Effects of Taxation on the Merger Decision
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (8)
     See also Chapter (1988)
106. 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 in The Quarterly Journal of Economics (1990)
107. Why Have Corporate Tax Revenues Declined?
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (42)
     Also in Working papers, Massachusetts Institute of Technology (MIT), Department of Economics (1986)
     See also Chapter (1987)

1986

108. Anticipated Tax Changes and the Timing of Investment
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (12)
     See also Chapter (1987)
109. Tax Loss Carryforwards and Corporate Tax Incentives
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (15)
     Also in Working papers, Massachusetts Institute of Technology (MIT), Department of Economics (1986) View citations (10)
     See also Chapter (1987)
110. Tax Reform and Adjustment Costs: The Impact on Investment and Market Value
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
     See also Journal Article in International Economic Review (1989)
111. Tax Reform, Investment, and the Value of the Firm
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (11)
112. Taxes and the Merger Decision: An Empirical Analysis
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)

1985

113. Life Insurance of the Elderly: Adequacy and Determinants
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (16)
114. The Corporate Cost of Capital in Japan and the U.S.: A Comparison
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
115. The Efficiency Gains from Social Security Benefit - Tax Linkage
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)

1984

116. Simulating Alternative Social Security Responses to the Demographic Transition
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (10)
117. The Economic Effects of the Corporate Income Tax: Changing Revenues and Changing Views
     NBER Working Papers, National Bureau of Economic Research, Inc
     See also Chapter (1986)

1983

118. Real Determinants of Corporate Leverage
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (39)
     See also Chapter (1985)
119. The Dynamic Effects of Tax Law Asymmetries
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (37)
     See also Journal Article in Review of Economic Studies (1986)

1982

120. Investment Versus Savings Incentives: The Size of the Bang for the Buck and the Potential for Self-Financing Business Tax Cuts
     Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University View citations (3)
     Also in NBER Working Papers, National Bureau of Economic Research, Inc (1982) View citations (7)
121. Issues in the Measurement and Determinants of Business Saving
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
122. Taxation, Corporate Financial Policy and the Cost of Capital
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
     See also Journal Article in Journal of Economic Literature (1983)
123. Taxes, Firm Financial Policy and the Cost of Capital: An Empirical Analysis
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (19)
     See also Journal Article in Journal of Public Economics (1984)
124. The New Economics of Accelerated Depreciation
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
125. The Theory of Excess Burden and Optimal Taxation
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (28)
     See also Chapter (1985)

1981

126. An Examination of Empirical Tests of Social Security and Savings
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (15)
127. Evaluating the Taxation of Risky Assets
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
128. National Savings, Economic Welfare, and the Structure of Taxation
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (19)
     Also in Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University (1980) View citations (5)
     See also Chapter (1983)
129. Stockholder Tax Rates and Firm Attributes
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
     See also Journal Article in Journal of Public Economics (1983)
130. The Efficiency Gains from Dynamic Tax Reform
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (67)
     See also Journal Article in International Economic Review (1983)
131. The Index of Leading Indicators: "Measurement without Theory," Twenty-Five Years Later
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)

1980

132. A Note on the Efficient Design of Investment Incentives
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
     See also Journal Article in Economic Journal (1981)
133. Components of Manufacturing Inventories
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
134. Inflation and the Tax Treatment of Firm Behavior
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
     See also Journal Article in American Economic Review (1981)
135. Share Valuation and Corporate Equity Policy
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
     See also Journal Article in Journal of Public Economics (1979)
136. Tax Neutrality and the Social Discount Rate: A Suggested Framework
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
     See also Journal Article in Journal of Public Economics (1982)
137. Taxation, Portfolio Choice, and Debt-Equity Ratios: A General Equilibrium Model
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
     See also Journal Article in The Quarterly Journal of Economics (1983)
138. 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)
139. 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 (15)

1979

140. Corporate Financial Policy, Taxes, and Uncertainty: An Integration
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
141. The Investment Tax Credit: An Evaluation
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (13)

1978

142. Inflation and Taxes in a Growing Economy with Debt and Equity Finance
     Scholarly Articles, Harvard University Department of Economics View citations (50)
143. 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)
144. Inventory Fluctuations, Temporary Layoffs and the Business Cycle
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)

Journal Articles

2022

1. Fiscal multipliers in the COVID19 recession
   Journal of International Money and Finance, 2022, 126, (C) View citations (3)
   See also Working Paper (2022)
2. Tax Policy Design with Low Interest Rates
   Tax Policy and the Economy, 2022, 36, (1), 93 - 121
   See also Chapter (2021)
   Working Paper (2021)

2021

3. Inequality, fiscal policy and COVID19 restrictions in a demand-determined economy
   European Economic Review, 2021, 137, (C) View citations (13)
   See also Working Paper (2021)

2020

4. Did the 2017 Tax Reform Discriminate against Blue-State Voters?
   National Tax Journal, 2020, 73, (4), 1087-1108 View citations (1)
   See also Working Paper (2019)
5. Effects of Fiscal Policy on Credit Markets
   AEA Papers and Proceedings, 2020, 110, 119-24 View citations (4)
   See also Working Paper (2020)
6. Local Fiscal Multipliers and Fiscal Spillovers in the USA
   IMF Economic Review, 2020, 68, (1), 195-229 View citations (18)
   See also Working Paper (2020)
7. The effects of the COVID pandemic on the federal budget outlook
   Business Economics, 2020, 55, (4), 202-212 View citations (1)
   See also Working Paper (2020)

2019

8. Comment
   NBER Macroeconomics Annual, 2019, 33, (1), 458 - 467
9. Report of the Search Committee for the Editor of the AEJ: Economic Policy
   AEA Papers and Proceedings, 2019, 109, 717-
10. Tax Equivalences and Their Implications
    Tax Policy and the Economy, 2019, 33, (1), 81 - 107 View citations (3)
    See also Chapter (2018)
    Working Paper (2018)

2018

11. Cash-Flow Taxes in an International Setting
    American Economic Journal: Economic Policy, 2018, 10, (3), 69-94 View citations (16)
12. Measuring the Effects of Corporate Tax Cuts
    Journal of Economic Perspectives, 2018, 32, (4), 97-120 View citations (27)
13. Propagation and smoothing of shocks in alternative social security systems
    Journal of Public Economics, 2018, 164, (C), 91-105
    See also Working Paper (2018)

2017

14. Border adjustment and the dollar
    AEI Economic Perspectives, 2017 View citations (6)
15. Demystifying the Destination-Based Cash-Flow Tax
    Brookings Papers on Economic Activity, 2017, 48, (2 (Fall)), 409-432 View citations (10)
    See also Working Paper (2017)
16. Fiscal multipliers in Japan
    Research in Economics, 2017, 71, (3), 411-421 View citations (16)
    See also Working Paper (2014)
17. How the Growing Gap in Life Expectancy May Affect Retirement Benefits and Reforms
    The Geneva Papers on Risk and Insurance - Issues and Practice, 2017, 42, (3), 475-499 View citations (23)
    See also Working Paper (2017)
18. International Tax Planning under the Destination-Based Cash Flow Tax
    National Tax Journal, 2017, 70, (4), 783-802 View citations (11)
19. Is Uncle Sam Inducing the Elderly to Retire?
    Tax Policy and the Economy, 2017, 31, (1), 1 - 42 View citations (7)
    See also Working Paper (2017)
    Chapter (2016)
20. Macroeconomic Modeling of Tax Policy: A Comparison of Current Methodologies
    National Tax Journal, 2017, 70, (4), 819-836 View citations (3)
21. Tax Reform in an Era of Budget Stress, Inequality, and International Mobility
    Swiss Journal of Economics and Statistics, 2017, 153, (2), 103-122
    Also in Swiss Journal of Economics and Statistics (SJES), 2017, 153, (II), 103-122 (2017)

2016

22. Effects of Fiscal Shocks in a Globalized World
    IMF Economic Review, 2016, 64, (1), 177-215 View citations (36)
    See also Working Paper (2015)
23. Long-Term Fiscal Sustainability in Advanced Economies
    Asia and the Pacific Policy Studies, 2016, 3, (2), 142-154 View citations (2)
    See also Working Paper (2016)

2015

24. Capital Taxation in the Twenty-First Century
    American Economic Review, 2015, 105, (5), 38-42 View citations (19)
25. Taxation and Saving – A Retrospective
    Economic Journal, 2015, (583), 464-492 View citations (3)

2014

26. Budget Rules and Fiscal Policy: Ten Lessons from Theory and Evidence
    German Economic Review, 2014, 15, (1), 84-99 View citations (6)
    Also in German Economic Review, 2014, 15, (1), 84-99 (2014) View citations (6)

2013

27. Corrigendum: Measuring the Output Responses to Fiscal Policy
    American Economic Journal: Economic Policy, 2013, 5, (3), 320-22 View citations (52)
28. Output Spillovers from Fiscal Policy
    American Economic Review, 2013, 103, (3), 141-46 View citations (177)
    See also Working Paper (2012)
29. Report of the Editor: American Economic Journal: Economic Policy
    American Economic Review, 2013, 103, (3), 723-26
    Also in American Economic Review, 2010, 100, (2), 685-87 (2010)
    American Economic Review, 2011, 101, (3), 710-12 (2011)
    American Economic Review, 2009, 99, (2), 679-80 (2009)
    American Economic Review, 2008, 98, (2), 599-600 (2008)
    American Economic Review, 2012, 102, (3), 676-79 (2012) View citations (1)

2012

30. Measuring the Output Responses to Fiscal Policy
    American Economic Journal: Economic Policy, 2012, 4, (2), 1-27 View citations (1335)
    See also Chapter (2010)
    Working Paper (2010)
31. The Fall and Rise of K eynesian Fiscal Policy
    Asian Economic Policy Review, 2012, 7, (2), 157-175 View citations (5)
32. The Mirrlees Review: A U.S. Perspective
    National Tax Journal, 2012, 65, (3), 685-708 View citations (11)

2011

33. Welfare and generational equity in sustainable unfunded pension systems
    Journal of Public Economics, 2011, 95, (1-2), 16-27 View citations (37)
    Also in Journal of Public Economics, 2011, 95, (1), 16-27 (2011) View citations (38)
    See also Working Paper (2009)

2010

34. Activist Fiscal Policy
    Journal of Economic Perspectives, 2010, 24, (4), 141-64 View citations (61)
35. Déjà Vu All Over Again: On the Dismal Prospects for the Federal Budget
    National Tax Journal, 2010, 63, (3), 543-60 View citations (2)
36. Front Matter and Editor's Note
    American Economic Journal: Economic Policy, 2010, 2, (2), i-ii
37. Primena novog fiskalnog aktivizma
    Panoeconomicus, 2010, 57, (3), 251-259
38. Public Finance in Practice and Theory *
    CESifo Economic Studies, 2010, 56, (1), 1-20 View citations (3)

2009

39. Activist fiscal policy to stabilize economic activity
    Proceedings - Economic Policy Symposium - Jackson Hole, 2009, 327-374 View citations (22)
    See also Working Paper (2009)
40. Après Bush, Le Déluge?
    The Economists' Voice, 2009, 6, (7), 1-7
41. Editor's Note
    American Economic Journal: Economic Policy, 2009, 1, (1), iii-iii
42. Implementing the New Fiscal Policy Activism
    American Economic Review, 2009, 99, (2), 543-49 View citations (46)
    See also Working Paper (2009)
43. Long-Term Objectives for Government Debt
    FinanzArchiv: Public Finance Analysis, 2009, 65, (4), 472-501 View citations (15)
44. US Experience with Federal Budget Rules
    ifo DICE Report, 2009, 7, (01), 41-48
45. US Fiscal Policy In Recession: What's Next?
    CESifo Forum, 2009, 10, (02), 3-8

2007

46. 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 (15)
    See also Working Paper (2002)
47. Why Have Corporate Tax Revenues Declined? Another Look
    CESifo Economic Studies, 2007, 53, (2), 153-171 View citations (46)
    See also Working Paper (2006)

2006

48. Budget windows, sunsets, and fiscal control
    Journal of Public Economics, 2006, 90, (1-2), 87-100 View citations (23)
    See also Working Paper (2004)
49. Dividend Taxes and Firm Valuation: New Evidence
    American Economic Review, 2006, 96, (2), 119-123 View citations (28)
    See also Working Paper (2006)
50. Generational accounting in Korea
    Journal of the Japanese and International Economies, 2006, 20, (2), 234-268 View citations (8)
    See also Working Paper (2003)
51. Reviews of the 2006 Economic Report of the President
    Journal of Economic Literature, 2006, 44, (3), 662-693
52. The Future of Capital Income Taxation
    Fiscal Studies, 2006, 27, (4), 399-420 View citations (21)
    See also Working Paper (2006)

2005

53. Comments on John B. Shoven and John Whalley’s, “Irving Fisher's Spendings (Consumption) Tax in Retrospect”
    American Journal of Economics and Sociology, 2005, 64, (1), 237-243
54. Dynamic Scoring: An Introduction to the Issues
    American Economic Review, 2005, 95, (2), 421-425 View citations (27)
55. Estimating the effects of fiscal policy in OECD countries - comments
    Proceedings, 2005 View citations (5)
56. The Case for Open-Market Purchases in a Liquidity Trap
    American Economic Review, 2005, 95, (1), 110-137 View citations (133)
    Also in Proceedings, 2003, (Mar) (2003) View citations (30)
    See also Working Paper (2012)
57. The Fiscal Burden of Korean Reunification: A Generational Accounting Approach
    FinanzArchiv: Public Finance Analysis, 2005, 61, (1), 62-97 View citations (4)
    See also Working Paper (2004)
58. The Tax Reform Panel's Report: Mission Accomplished?
    The Economists' Voice, 2005, 3, (1), 1-4

2004

59. Erratum to "Editorial introduction" [J. Public Econ. 88 (2004) 895-897]
    Journal of Public Economics, 2004, 88, (9-10), 2221-2221
60. Generalized cash-flow taxation
    Journal of Public Economics, 2004, 88, (5), 957-980 View citations (30)
    See also Working Paper (2001)
61. How Much Equity Does the Government Hold?
    American Economic Review, 2004, 94, (2), 155-160 View citations (4)
    See also Working Paper (2004)
62. Monetary and Fiscal Remedies for Deflation
    American Economic Review, 2004, 94, (2), 71-75 View citations (11)
    See also Working Paper (2004)
63. Panel Discussion
    American Economic Review, 2004, 94, (2), 286-290 View citations (2)

2003

64. Fiscal Policy, Past and Present
    Brookings Papers on Economic Activity, 2003, 34, (1), 75-138 View citations (57)
    See also Working Paper (2003)
65. On the marginal source of investment funds
    Journal of Public Economics, 2003, 87, (1), 205-232 View citations (37)
    See also Working Paper (2000)

2002

66. A New Measure of Horizontal Equity
    American Economic Review, 2002, 92, (4), 1116-1125 View citations (39)
    See also Working Paper (1999)
67. Fiscal Policy and Uncertainty
    International Finance, 2002, 5, (2), 229-249 View citations (33)
68. Is there a role for discretionary fiscal policy?
    Proceedings - Economic Policy Symposium - Jackson Hole, 2002, 109-150 View citations (57)
    See also Working Paper (2002)
69. Taxation of Financial Services under a VAT
    American Economic Review, 2002, 92, (2), 411-416 View citations (22)
70. The Bush Tax Cut and National Saving
    National Tax Journal, 2002, 55, (3), 387-407 View citations (22)
    See also Working Paper (2002)

2001

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

2000

73. Capital-Gains Realizations of the Rich and Sophisticated
    American Economic Review, 2000, 90, (2), 276-282 View citations (26)
    See also Working Paper (2000)
74. Formation of fiscal policy: the experience of the past twenty-five years
    Economic Policy Review, 2000, (Apr), 9-23 View citations (9)
75. Perspectives on the Budget Surplus
    National Tax Journal, 2000, 53, (3), 459-72 View citations (13)
    See also Working Paper (2000)
76. The Significance of Federal Taxes as Automatic Stabilizers
    Journal of Economic Perspectives, 2000, 14, (3), 37-56 View citations (154)
    See also Working Paper (2000)

1999

77. Analyzing the Fiscal Impact of U.S. Immigration
    American Economic Review, 1999, 89, (2), 176-180 View citations (71)
78. On the Performance and Use of Government Revenue Forecasts
    National Tax Journal, 1999, 52, (4), 765-82 View citations (63)
    See also Working Paper (1999)

1998

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

1997

80. Generational Accounting in New Zealand: Is There Generational Balance?
    International Tax and Public Finance, 1997, 4, (2), 201-228 View citations (7)
81. Quantifying the Current U.S. Fiscal Imbalance
    National Tax Journal, 1997, 50, (3), 387-98 View citations (8)
    See also Working Paper (1997)
82. The Economic Effects of the Tax Reform Act of 1986
    Journal of Economic Literature, 1997, 35, (2), 589-632 View citations (112)
83. The Future of Fundamental Tax Reform
    American Economic Review, 1997, 87, (2), 143-46 View citations (21)

1996

84. Dynamic Revenue Estimation
    Journal of Economic Perspectives, 1996, 10, (1), 141-157 View citations (26)
85. Measuring the Impact of Tax Reform
    National Tax Journal, 1996, 49, (4), 665-73 View citations (5)

1995

86. Restoring generational balance in U.S. fiscal policy: what will it take?
    Economic Review, 1995, (Q I), 2-12 View citations (6)
87. Solutions for developed economies
    Proceedings - Economic Policy Symposium - Jackson Hole, 1995, 227-244
88. Tax Projections and the Budget: Lessons from the 1980's
    American Economic Review, 1995, 85, (2), 165-69 View citations (16)
    See also Working Paper (1995)

1994

89. Generational Accounting: A Meaningful Way to Evaluate Fiscal Policy
    Journal of Economic Perspectives, 1994, 8, (1), 73-94 View citations (231)
90. Reassessing the Social Returns to Equipment Investment
    The Quarterly Journal of Economics, 1994, 109, (3), 789-802 View citations (60)
    See also Working Paper (1993)
91. The 1995 budget and health care reform: a generational perspective
    Economic Review, 1994, 30, (Q I), 20-30

1993

92. Generational accounts and lifetime tax rates, 1900-1991
    Economic Review, 1993, 29, (Q I), 2-13 View citations (3)
93. Public Finance in Theory and Practice
    National Tax Journal, 1993, 46, (4), 519-26 View citations (2)

1992

94. Assessing the impact of income tax, social security tax, and health care spending on U.S. saving rates
    Economic Review, 1992, 28, (Q IV), 13-21
95. Investment policies to promote growth
    Proceedings - Economic Policy Symposium - Jackson Hole, 1992, 157-184 View citations (1)
96. On the Design and Reform of Capital-Gains Taxation
    American Economic Review, 1992, 82, (2), 263-67 View citations (18)
    See also Working Paper (1992)
97. Tax policy and business fixed investment in the United States
    Journal of Public Economics, 1992, 47, (2), 141-170 View citations (79)
    See also Working Paper (1991)
98. Taxes and Spending in the Age of Deficits: A View From Washington and Academe
    National Tax Journal, 1992, 45, (3), 239-42 View citations (1)

1991

99. Generational accounts: a new approach to fiscal policy evaluation
    Economic Commentary, 1991, (Nov) View citations (2)
100. Inflation, Personal Taxes, and Real Output: A Dynamic Analysis: Comment
     Journal of Money, Credit and Banking, 1991, 23, (3), 572-74
101. 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 View citations (16)
     See also Working Paper (1991)
102. 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 View citations (7)
103. Retrospective Capital Gains Taxation
     American Economic Review, 1991, 81, (1), 167-78 View citations (73)
     See also Working Paper (1988)
104. The adequacy of life insurance purchases
     Journal of Financial Intermediation, 1991, 1, (3), 215-241 View citations (20)
105. U.S. demographics and saving: Predictions of three saving models
     Carnegie-Rochester Conference Series on Public Policy, 1991, 34, (1), 135-156 View citations (3)
     See also Working Paper (1990)

1990

106. The Significance of Tax Law Asymmetries: An Empirical Investigation
     The Quarterly Journal of Economics, 1990, 105, (1), 61-86 View citations (103)
     See also Working Paper (1987)
107. 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 (11)
     See also Working Paper (1990)

1989

108. Apres reagan, le deluge?: A review article
     Journal of Monetary Economics, 1989, 24, (2), 299-311 View citations (1)
109. Capital Gains Taxation and Tax Reform
     National Tax Journal, 1989, 42, (3), 391-401 View citations (21)
110. Tax Reform and Adjustment Costs: The Impact on Investment and Market Value
     International Economic Review, 1989, 30, (4), 939-62 View citations (79)
     See also Working Paper (1986)
111. Tax policy and corporate borrowing
     Conference Series ; [Proceedings], 1989, 33, 136-172 View citations (2)
112. Testimony of Alan J. Auerbach
     Journal of Applied Corporate Finance, 1989, 2, (1), 52-57
113. The deadweight loss from `non-neutral' capital income taxation
     Journal of Public Economics, 1989, 40, (1), 1-36 View citations (18)
     See also Working Paper (1988)

1988

114. Capital Gains Taxation in the United States: Realizations, Revenue, and Rhetoric
     Brookings Papers on Economic Activity, 1988, 19, (2), 595-638 View citations (71)
115. Investment Tax Incentives and Frequent Tax Reforms
     American Economic Review, 1988, 78, (2), 211-16 View citations (72)
     See also Working Paper (1988)
116. 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 (13)

1987

117. Evaluating Fiscal Policy with a Dynamic Simulation Model
     American Economic Review, 1987, 77, (2), 49-55 View citations (116)
118. The Tax Reform Act of 1986 and the Cost of Capital
     Journal of Economic Perspectives, 1987, 1, (1), 73-86 View citations (8)

1986

119. Inflation, Uncertainty, and Investment: Discussion
     Journal of Finance, 1986, 41, (3), 668-69
120. The Dynamic Effects of Tax Law Asymmetries
     Review of Economic Studies, 1986, 53, (2), 205-225 View citations (63)
     See also Working Paper (1983)

1984

121. Taxes, firm financial policy and the cost of capital: An empirical analysis
     Journal of Public Economics, 1984, 23, (1-2), 27-57 View citations (29)
     See also Working Paper (1982)

1983

122. Corporate Taxation in the United States
     Brookings Papers on Economic Activity, 1983, 14, (2), 451-514 View citations (112)
123. Stockholder tax rates and firm attributes
     Journal of Public Economics, 1983, 21, (2), 107-127 View citations (12)
     See also Working Paper (1981)
124. Taxation, Corporate Financial Policy and the Cost of Capital
     Journal of Economic Literature, 1983, 21, (3), 905-40 View citations (178)
     See also Working Paper (1982)
125. Taxation, Portfolio Choice, and Debt-Equity Ratios: A General Equilibrium Model
     The Quarterly Journal of Economics, 1983, 98, (4), 587-609 View citations (67)
     See also Working Paper (1980)
126. The Efficiency Gains from Dynamic Tax Reform
     International Economic Review, 1983, 24, (1), 81-100 View citations (124)
     See also Working Paper (1981)
127. Welfare Aspects of Current U.S. Corporate Taxation
     American Economic Review, 1983, 73, (2), 76-81 View citations (1)

1982

128. Corporate financial policy with personal and institutional investors
     Journal of Public Economics, 1982, 17, (3), 259-285 View citations (4)
129. Tax neutrality and the social discount rate: A suggested framework
     Journal of Public Economics, 1982, 17, (3), 355-372 View citations (6)
     See also Working Paper (1980)
130. 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 (26)

1981

131. A Note on the Efficient Design of Investment Incentives
     Economic Journal, 1981, 91, (361), 217-23 View citations (1)
     See also Working Paper (1980)
132. Inflation and the Tax Treatment of Firm Behavior
     American Economic Review, 1981, 71, (2), 419-23 View citations (9)
     See also Working Paper (1980)

1979

133. A brief note on a non-existent theorem about the optimality of uniform taxation
     Economics Letters, 1979, 3, (1), 49-52 View citations (8)
134. Inflation and the Choice of Asset Life
     Journal of Political Economy, 1979, 87, (3), 621-38 View citations (27)
     See also Working Paper (1978)
135. Share valuation and corporate equity policy
     Journal of Public Economics, 1979, 11, (3), 291-305 View citations (54)
     See also Working Paper (1980)
136. The Optimal Taxation of Heterogeneous Capital
     The Quarterly Journal of Economics, 1979, 93, (4), 589-612 View citations (32)
137. Wealth Maximization and the Cost of Capital
     The Quarterly Journal of Economics, 1979, 93, (3), 433-446 View citations (288)
     See also Working Paper (1980)

1978

138. The Two-Part Tariff and Voluntary Market Participation
     The Quarterly Journal of Economics, 1978, 92, (4), 571-587 View citations (10)

1976

139. Inventory Behavior in Durable-Goods Manufacturing: The Target-Adjustment Model
     Brookings Papers on Economic Activity, 1976, 7, (2), 351-408 View citations (61)

Books

2005

1. Toward Fundamental Tax Reform
   Books, American Enterprise Institute View citations (10)

2001

2. Inequality and Tax Policy
   Books, American Enterprise Institute View citations (8)

1999

3. Generational Accounting around the World
   NBER Books, National Bureau of Economic Research, Inc View citations (188)

1998

4. Macroeconomics, 2nd Edition: An Integrated Approach, vol 1
   MIT Press Books, The MIT Press View citations (8)
5. Study Guide to Accompany Macroeconomics, 2nd Edition: An Integrated Approach, vol 1
   MIT Press Books, The MIT Press View citations (7)

1988

6. Corporate Takeovers: Causes and Consequences
   NBER Books, National Bureau of Economic Research, Inc View citations (225)

1987

7. Mergers and Acquisitions
   NBER Books, National Bureau of Economic Research, Inc View citations (21)

Edited books

2017

1. The Economics of Tax Policy
   OUP Catalogue, Oxford University Press View citations (15)

2012

2. Taxing Corporate Income in the 21st Century
   Cambridge Books, Cambridge University Press

2008

3. Demographic Change and Fiscal Policy
   Cambridge Books, Cambridge University Press View citations (1)

2007

4. Taxing Corporate Income in the 21st Century
   Cambridge Books, Cambridge University Press View citations (163)

2002

5. Handbook of Public Economics, vol 4
   Handbook of Public Economics, Elsevier View citations (488)
6. Handbook of Public Economics, vol 3
   Handbook of Public Economics, Elsevier View citations (488)

2001

7. Demographic Change and Fiscal Policy
   Cambridge Books, Cambridge University Press View citations (67)

1999

8. Generational Accounting around the World
   National Bureau of Economic Research Books, University of Chicago Press View citations (148)

1997

9. Fiscal Policy: Lessons from Economic Research, vol 1
   MIT Press Books, The MIT Press View citations (91)

1991

10. Corporate Takeovers
    National Bureau of Economic Research Books, University of Chicago Press
11. Mergers and Acquisitions
    National Bureau of Economic Research Books, University of Chicago Press View citations (2)

1987

12. Handbook of Public Economics, vol 2
    Handbook of Public Economics, Elsevier View citations (74)

1985

13. Handbook of Public Economics, vol 1
    Handbook of Public Economics, Elsevier View citations (172)

Chapters

2021

1. Tax Policy Design with Low Interest Rates
   A chapter in Tax Policy and the Economy, Volume 36, 2021, pp 93-121 View citations (1)
   See also Journal Article in Tax Policy and the Economy (2022)
   Working Paper (2021)

2018

2. Comment on "The Macroeconomics of Border Taxes"
   A chapter in NBER Macroeconomics Annual 2018, volume 33, 2018, pp 458-467
3. Tax Equivalences and Their Implications
   A chapter in Tax Policy and the Economy, Volume 33, 2018
   See also Journal Article in Tax Policy and the Economy (2019)
   Working Paper (2018)

2016

4. Is Uncle Sam Inducing the Elderly to Retire?
   A chapter in Tax Policy and the Economy, Volume 31, 2016, pp 1-42 View citations (1)
   See also Journal Article in Tax Policy and the Economy (2017)
   Working Paper (2017)

2012

5. Fiscal Multipliers in Recession and Expansion
   A chapter in Fiscal Policy after the Financial Crisis, 2012, pp 63-98 View citations (286)
   See also Working Paper (2011)

2010

6. Comment on "Old Europe Ages: Reforms and Reform Backlashes"
   A chapter in Demography and the Economy, 2010, pp 205-207
7. Measuring the Output Responses to Fiscal Policy
   A chapter in Fiscal Policy (Trans-Atlantic Public Economics Seminar, TAPES), 2010, pp 1-27 View citations (129)
   See also Journal Article in American Economic Journal: Economic Policy (2012)
   Working Paper (2010)

2009

8. Notional Defined Contribution Pension Systems in a Stochastic Context: Design and Stability
   A chapter in Social Security Policy in a Changing Environment, 2009, pp 43-68 View citations (13)
   See also Working Paper (2007)
9. Understanding US Corporate Tax Losses
   A chapter in Tax Policy and the Economy, Volume 23, 2009, pp 73-122 View citations (10)
   See also Working Paper (2011)

2006

10. Monetary and Fiscal Policy in a Liquidity Trap
    Chapter 8 in Long-run Growth and Short-run Stabilization, 2006
11. 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 (59)
    See also Working Paper (2005)

2002

12. Taxation and corporate financial policy
    Chapter 19 in Handbook of Public Economics, 2002, vol. 3, pp 1251-1292 View citations (200)
    See also Working Paper (2001)
13. Taxation and economic efficiency
    Chapter 21 in Handbook of Public Economics, 2002, vol. 3, pp 1347-1421 View citations (118)
    See also Working Paper (2001)

2000

14. The Fiscal Effect of US Immigration: A Generational-Accounting Perspective
    A chapter in Tax Policy and the Economy, Volume 14, 2000, pp 123-156 View citations (12)

1999

15. Generational Accounting in Portugal
    A chapter in Generational Accounting around the World, 1999, pp 471-488 View citations (4)
16. Introduction to "Generational Accounting around the World"
    A chapter in Generational Accounting around the World, 1999, pp 1-8 View citations (64)
17. The Methodology of Generational Accounting
    A chapter in Generational Accounting around the World, 1999, pp 31-42 View citations (28)

1994

18. The US 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 (42)
    See also Working Paper (1994)

1993

19. 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 (35)
    See also Working Paper (1991)

1992

20. 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 (47)
    See also Working Paper (1992)
21. Tax Aspects of Policy toward Aging Populations
    A chapter in Canada-U.S. Tax Comparisons, 1992, pp 255-274 View citations (4)

1991

22. Corporate Savings and Shareholder Consumption
    A chapter in National Saving and Economic Performance, 1991, pp 75-102 View citations (9)
    See also Working Paper (1989)
23. Generational Accounts: A Meaningful Alternative to Deficit Accounting
    A chapter in Tax Policy and the Economy, Volume 5, 1991, pp 55-110 View citations (316)
    See also Working Paper (1991)

1990

24. Demographics, Fiscal Policy, and US Saving in the 1980s and Beyond
    A chapter in Tax Policy and the Economy: Volume 4, 1990, pp 73-102 View citations (5)
    See also Working Paper (1989)

1988

25. Introduction to "Corporate Takeovers: Causes and Consequences"
    A chapter in Corporate Takeovers: Causes and Consequences, 1988, pp 1-8 View citations (7)
26. The Effects of Taxation on the Merger Decision
    A chapter in Corporate Takeovers: Causes and Consequences, 1988, pp 157-190 View citations (22)
    See also Working Paper (1987)

1987

27. Anticipated Tax Changes and the Timing of Investment
    A chapter in The Effects of Taxation on Capital Accumulation, 1987, pp 163-200 View citations (31)
    Also in A chapter in Taxes and Capital Formation, 1987, pp 85-92 (1987) View citations (32)
    See also Working Paper (1986)
28. Corporate Taxation in the US
    Palgrave Macmillan
29. Introduction to "Mergers and Acquisitions"
    A chapter in Mergers and Acquisitions, 1987, pp 1-4
30. Tax Loss Carryforwards and Corporate Tax Incentives
    A chapter in The Effects of Taxation on Capital Accumulation, 1987, pp 305-342 View citations (51)
    Also in A chapter in Taxes and Capital Formation, 1987, pp 89-92 (1987) View citations (51)
    See also Working Paper (1986)
31. The Impact of Taxation on Mergers and Acquisitions
    A chapter in Mergers and Acquisitions, 1987, pp 69-86 View citations (6)
32. Why Have Corporate Tax Revenues Declined?
    A chapter in Tax Policy and the Economy, Volume 1, 1987, pp 1-28 View citations (37)
    See also Working Paper (1987)

1986

33. 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

34. Real Determinants of Corporate Leverage
    A chapter in Corporate Capital Structures in the United States, 1985, pp 301-324 View citations (61)
    See also Working Paper (1983)
35. The theory of excess burden and optimal taxation
    Chapter 02 in Handbook of Public Economics, 1985, vol. 1, pp 61-127 View citations (207)
    See also Working Paper (1982)

1983

36. 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 (39)
    See also Working Paper (1981)

Software Items

2002

1. Auerbach-Kotlikoff Model
   QM&RBC Codes, Quantitative Macroeconomics & Real Business Cycles View citations (45)

Editor

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