Details about Roger H. Gordon

Homepage:	http://econweb.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 2023-02-24. Update your information in the RePEc Author Service.

Short-id: pgo95

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Working Papers

2023

1. Carbon Taxes: Many Strengths but Key Weaknesses
   NBER Working Papers, National Bureau of Economic Research, Inc
   See also Chapter Carbon Taxes: Many Strengths but Key Weaknesses, NBER Chapters, National Bureau of Economic Research, Inc (2023) (2023)
2. Fiscal Federalism and the Role of the Income Tax
   NBER Working Papers, National Bureau of Economic Research, Inc
   See also Chapter Fiscal Federalism and the Role of the Income Tax, NBER Chapters, National Bureau of Economic Research, Inc (2024) View citations (1) (2024)

2014

3. The Choice of the Personal Income Tax Base
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (33)
   Also in LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library (2011) View citations (1)
   See also Journal Article The choice of the personal income tax base, Journal of Public Economics, Elsevier (2014) View citations (22) (2014)

2013

4. Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden
   Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics View citations (11)
   Also in Working Paper Series, Research Institute of Industrial Economics (2013) View citations (11)
   Working Paper Series, Research Institute of Industrial Economics (2012) View citations (4)
   Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy (2013) View citations (11)
5. Views among Economists: Professional Consensus or Point-Counterpoint?
   IZA Discussion Papers, Institute of Labor Economics (IZA) View citations (45)
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2013) View citations (47)
   See also Journal Article Views among Economists: Professional Consensus or Point-Counterpoint?, American Economic Review, American Economic Association (2013) View citations (45) (2013)

2012

6. The Choice of Organizational Form by Closely-Held Firms in Sweden: Tax vs. Non-Tax Determinants
   Working Papers, Swedish Entrepreneurship Forum View citations (1)

2011

7. Provincial and Local Governments in China: Fiscal Institutions and Government Behavior
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (26)
   See also Chapter Provincial and Local Governments in China: Fiscal Institutions and Government Behavior, NBER Chapters, National Bureau of Economic Research, Inc (2012) View citations (13) (2012)

2006

8. Dividends and Taxes
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (47)

2005

9. Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (12)
   See also Chapter Puzzling Tax Structures in Devloping Countries: A Comparison of Two Alternative Explanations, NBER Chapters, National Bureau of Economic Research, Inc (2007) View citations (6) (2007)
10. Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (65)
    See also Journal Article Tax structures in developing countries: Many puzzles and a possible explanation, Journal of Public Economics, Elsevier (2009) View citations (349) (2009)

2003

11. A New Summary Measure of the Effective Tax Rate on Investment
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (41)
12. 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 Do we now collect any revenue from taxing capital income?, Journal of Public Economics, Elsevier (2004) View citations (42) (2004)
13. Taxation of Interest Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
    See also Journal Article Taxation of Interest Income, International Tax and Public Finance, Springer (2004) View citations (7) (2004)

2002

14. International Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (91)
    See also Chapter International taxation, Handbook of Public Economics, Elsevier (2002) View citations (56) (2002)
15. Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (75)

2001

16. Expenditure Competition
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    See also Journal Article Expenditure Competition, Journal of Public Economic Theory, Association for Public Economic Theory (2003) View citations (33) (2003)
17. Home Bias in Portfolios and Taxation of Asset Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
    See also Journal Article Home Bias in Portfolios and Taxation of Asset Income, The B.E. Journal of Economic Analysis & Policy, De Gruyter (2001) View citations (6) (2001)
18. Taxes and Privatization
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (5)

1999

19. Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (15)
    See also Journal Article Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data, Journal of Public Economics, Elsevier (2001) View citations (104) (2001)
20. Government as a Discriminating Monopolist in the Financial Market: The Case of China
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (11)
    See also Journal Article Government as a discriminating monopolist in the financial market: the case of China, Journal of Public Economics, Elsevier (2003) View citations (76) (2003)
21. Tax Structure and Government Behavior: Implications for Tax Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (22)

1998

22. 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 (72)

1997

23. Government Distributional Concerns and Economic Policy During the Transition from Socialism
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (4)
24. Taxes and Government Incentives: Eastern Europe vs. China
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (12)
25. 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 The effects of wage distortions on the transition:: Theory and evidence from China, European Economic Review, Elsevier (1999) View citations (11) (1999)

1996

26. Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
27. Why is capital so immobile internationally? Possible explanation and implications for capital income taxation
    Other publications TiSEM, Tilburg University, School of Economics and Management View citations (310)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1994) View citations (137)
    Discussion Paper, Tilburg University, Center for Economic Research (1994) View citations (13)
    Working Papers, Research Seminar in International Economics, University of Michigan (1994) View citations (21)
    See also Journal Article Why Is Capital So Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation, American Economic Review, American Economic Association (1996) View citations (327) (1996)

1994

28. How Much Do Taxes Discourage Incorporation?
    Public Economics, University Library of Munich, Germany View citations (1)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1991) View citations (5)
    See also Journal Article How Much Do Taxes Discourage Incorporation?, Journal of Finance, American Finance Association (1997) View citations (132) (1997)
29. Tax Distortions to the Choice of Organizational Form
    Public Economics, University Library of Munich, Germany View citations (104)
    Also in Memorandum, Oslo University, Department of Economics (1993) View citations (1)
    NBER Working Papers, National Bureau of Economic Research, Inc (1992) View citations (7)
    See also Journal Article Tax distortions to the choice of organizational form, Journal of Public Economics, Elsevier (1994) View citations (109) (1994)
30. 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 (8)
    Also in Memorandum, Oslo University, Department of Economics (1993) View citations (3)
    EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (5)
    See also Chapter Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting, NBER Chapters, National Bureau of Economic Research, Inc (1995) View citations (25) (1995)
31. 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 (8)

1993

32. 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, 33 Great Sutton Street, London EC1V 0DX. View citations (16)
    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 Taxes and the Form of Ownership of Foreign Corporate Equity, NBER Chapters, National Bureau of Economic Research, Inc (1993) View citations (14) (1993)

1992

33. Fiscal policy during the transition in Eastern Europe
    Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" View citations (2)
    See also Chapter Fiscal Policy during the Transition in Eastern Europe, NBER Chapters, National Bureau of Economic Research, Inc (1994) View citations (5) (1994)

1991

34. Do Tax-Exempt Bonds Really Subsidize Municipal Capital?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)

1990

35. 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)
36. Can Capital Income Taxes Survive in Open Economies?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (13)
    Also in Working Papers, Research Seminar in International Economics, University of Michigan (1990) View citations (12)
    See also Journal Article Can Capital Income Taxes Survive in Open Economies?, Journal of Finance, American Finance Association (1992) View citations (129) (1992)
37. Do Publicly Traded Corporations Act in the Public Interest?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (22)
    See also Journal Article Do Publicly Traded Corporations Act in the Public Interest?, The B.E. Journal of Economic Analysis & Policy, De Gruyter (2003) View citations (16) (2003)
38. 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 (38)

1989

39. Effects of Family and Community Background on Men's Economic Status
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (14)
40. Notes on cash - flow taxation
    Policy Research Working Paper Series, The World Bank
41. THE LINKAGE BETWEEN DOMESTIC TAXES AND BORBER TAXES
    Working Papers, Research Seminar in International Economics, University of Michigan View citations (4)
    See also Chapter The Linkage between Domestic Taxes and Border Taxes, NBER Chapters, National Bureau of Economic Research, Inc (1990) View citations (15) (1990)

1987

42. Sibling and Intergenerational Correlations in Welfare Program Participation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (9)
    See also Journal Article Sibling and Intergenerational Correlations in Welfare Program Participation, Journal of Human Resources, University of Wisconsin Press (1988) View citations (34) (1988)
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 (3)

1986

44. Measuring the Efficiency Cost of Taxing Risky Capital Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    See also Journal Article Measuring the Efficiency Cost of Taxing Risky Capital Income, American Economic Review, American Economic Association (1989) View citations (21) (1989)
45. Notes on the Tax Treatment of Structures
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (27)
    See also Chapter Notes on the Tax Treatment of Structures, NBER Chapters, National Bureau of Economic Research, Inc (1987) View citations (30) (1987)
46. Taxation of Asset Income in the Presence of a World Securites Market
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (12)
    See also Journal Article Taxation of asset income in the presence of a world securities market, Journal of International Economics, Elsevier (1989) View citations (53) (1989)

1985

47. An Empirical Examination of Municipal Financial Policy
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
    See also Chapter An Empirical Examination of Municipal Financial Policy, NBER Chapters, National Bureau of Economic Research, Inc (1986) View citations (9) (1986)
48. 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)
49. Intergenerational Risk Sharing
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (23)
    See also Journal Article Intergenerational risk sharing, Journal of Public Economics, Elsevier (1988) View citations (161) (1988)
50. Taxation of Investment and Savings in a World Economy: The Certainty Case
    NBER Working Papers, National Bureau of Economic Research, Inc

1984

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

1983

52. A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (19)
    See also Journal Article A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures, Journal of Finance, American Finance Association (1983) View citations (20) (1983)

1982

53. An Optimal Taxation Approach to Fiscal Federalism
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    See also Journal Article An Optimal Taxation Approach to Fiscal Federalism, The Quarterly Journal of Economics, President and Fellows of Harvard College (1983) View citations (258) (1983)
54. Social Security and Labor Supply Incentives
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
    See also Journal Article SOCIAL SECURITY AND LABOR SUPPLY INCENTIVES, Contemporary Economic Policy, Western Economic Association International (1983) View citations (13) (1983)

1981

55. A Reexamination of Tax Distortions in General Equilibrium Models
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (17)
    See also Chapter A Reexamination of Tax Distortions in General Equilibrium Models, NBER Chapters, National Bureau of Economic Research, Inc (1983) View citations (19) (1983)
56. Social Security, Bequests, and the Life Cycle Theory of Saving: Cross-Sectional Tests
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (13)
57. Taxation of Corporate Capital Income: Tax Revenues vs. Tax Distortions
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)

1980

58. Inflation, Taxation, and Corporate Behavior
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
    See also Journal Article Inflation, Taxation, and Corporate Behavior, The Quarterly Journal of Economics, President and Fellows of Harvard College (1984) View citations (5) (1984)
59. Market Wages, Reservation Wages, and Retirement Decisions
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (89)
    See also Chapter Market Wages, Reservation Wages, and Retirement Decisions, NBER Chapters, National Bureau of Economic Research, Inc (1980) View citations (76) (1980)
    Journal Article Market wages, reservation wages, and retirement decisions, Journal of Public Economics, Elsevier (1980) View citations (81) (1980)
60. Reconsidering the Work Disincentive Effects of Social Security
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (71)
61. Taxation and Corporation Finance
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (9)

1979

62. 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 View citations (3)

1976

63. 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

2014

1. The choice of the personal income tax base
   Journal of Public Economics, 2014, 118, (C), 97-110 View citations (22)
   See also Working Paper The Choice of the Personal Income Tax Base, NBER Working Papers (2014) View citations (33) (2014)

2013

2. The choice of organizational form by closely-held firms in Sweden: tax versus non-tax determinants
   Industrial and Corporate Change, 2013, 22, (1), 219-243 View citations (22)
3. Views among Economists: Professional Consensus or Point-Counterpoint?
   American Economic Review, 2013, 103, (3), 629-35 View citations (45)
   See also Working Paper Views among Economists: Professional Consensus or Point-Counterpoint?, IZA Discussion Papers (2013) View citations (45) (2013)

2012

4. Income redistribution in a Federal system of governments
   Journal of Public Economics, 2012, 96, (11), 1100-1109 View citations (28)
   See also Chapter Income Redistribution in a Federal System of Governments, NBER Chapters, 2010, 1100-1109 (2010) View citations (4) (2010)

2011

5. Commentary on Tax by Design: The Mirrlees Review
   Fiscal Studies, 2011, 32, (3), 395-414 View citations (5)

2010

6. Public Finance and Economic Development: Reflections based on Experience in China
   Journal of Globalization and Development, 2010, 1, (1), 29 View citations (2)
7. Report of the Editor: Journal of Economic Literature
   American Economic Review, 2010, 100, (2), 678-79 View citations (2)
   Also in American Economic Review, 2008, 98, (2), 591-93 (2008)
   American Economic Review, 2009, 99, (2), 671-73 (2009)
8. Taxation and Corporate Use of Debt: Implications for Tax Policy
   National Tax Journal, 2010, 63, (1), 151-74 View citations (35)

2009

9. Tax structures in developing countries: Many puzzles and a possible explanation
   Journal of Public Economics, 2009, 93, (7-8), 855-866 View citations (349)
   See also Working Paper Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation, NBER Working Papers (2005) View citations (65) (2005)

2007

10. Editorial introduction
    Journal of Public Economics, 2007, 91, (10), 1875-1877
11. Interest Rates, Taxes and Corporate Financial Policies
    National Tax Journal, 2007, 60, (1), 65-84 View citations (24)
12. Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S
    Journal of Public Economics, 2007, 91, (7-8), 1479-1505 View citations (160)

2006

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

2005

15. Tax structure and economic growth
    Journal of Public Economics, 2005, 89, (5-6), 1027-1043 View citations (303)

2004

16. Do we now collect any revenue from taxing capital income?
    Journal of Public Economics, 2004, 88, (5), 981-1009 View citations (42)
    See also Working Paper Do We Now Collect Any Revenue From Taxing Capital Income?, NBER Working Papers (2003) View citations (5) (2003)
17. Editorial
    Journal of Public Economics, 2004, 88, (11), 2223-2225
18. Taxation of Interest Income
    International Tax and Public Finance, 2004, 11, (1), 5-15 View citations (7)
    See also Working Paper Taxation of Interest Income, NBER Working Papers (2003) View citations (3) (2003)
19. Toward a Consumption Tax, and Beyond
    American Economic Review, 2004, 94, (2), 161-165 View citations (4)

2003

20. Do Publicly Traded Corporations Act in the Public Interest?
    The B.E. Journal of Economic Analysis & Policy, 2003, 3, (1), 1-20 View citations (16)
    See also Working Paper Do Publicly Traded Corporations Act in the Public Interest?, NBER Working Papers (1990) View citations (22) (1990)
21. Expenditure Competition
    Journal of Public Economic Theory, 2003, 5, (2), 399-417 View citations (33)
    See also Working Paper Expenditure Competition, NBER Working Papers (2001) View citations (7) (2001)
22. Government as a discriminating monopolist in the financial market: the case of China
    Journal of Public Economics, 2003, 87, (2), 283-312 View citations (76)
    See also Working Paper Government as a Discriminating Monopolist in the Financial Market: The Case of China, NBER Working Papers (1999) View citations (11) (1999)

2002

23. Taxation of Financial Services under a VAT
    American Economic Review, 2002, 92, (2), 411-416 View citations (23)

2001

24. 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 (104)
    See also Working Paper Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data, NBER Working Papers (1999) View citations (15) (1999)
25. Home Bias in Portfolios and Taxation of Asset Income
    The B.E. Journal of Economic Analysis & Policy, 2001, 1, (1), 30 View citations (6)
    See also Working Paper Home Bias in Portfolios and Taxation of Asset Income, NBER Working Papers (2001) View citations (6) (2001)
26. Taxes and Spending
    Journal of Public Economic Theory, 2001, 3, (1), 1-5 View citations (1)

1999

27. Efficiency losses from tax distortions vs. government control
    European Economic Review, 1999, 43, (4-6), 1095-1103 View citations (18)
28. The effects of wage distortions on the transition:: Theory and evidence from China
    European Economic Review, 1999, 43, (1), 163-183 View citations (11)
    See also Working Paper The Effects of Wage Distortions on the Transition: Theory and Evidence from China, Working Papers (1997) (1997)

1998

29. Can High Personal Tax Rates Encourage Entrepreneurial Activity?
    IMF Staff Papers, 1998, 45, (1), 49-80 View citations (78)

1997

30. How Much Do Taxes Discourage Incorporation?
    Journal of Finance, 1997, 52, (2), 477-505 View citations (132)
    See also Working Paper How Much Do Taxes Discourage Incorporation?, Public Economics (1994) View citations (1) (1994)
31. Tax evasion in an open economy:: Value-added vs. income taxation
    Journal of Public Economics, 1997, 66, (2), 173-197 View citations (30)

1996

32. Editorial introduction
    Journal of Public Economics, 1996, 62, (1-2), 1-4
33. Why Is Capital So Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation
    American Economic Review, 1996, 86, (5), 1057-75 View citations (327)
    See also Working Paper Why is capital so immobile internationally? Possible explanation and implications for capital income taxation, Other publications TiSEM (1996) View citations (310) (1996)

1994

34. Implications of Existing Tax Policy for Cross-Border Activity Between the United States and Mexico After NAFTA
    National Tax Journal, 1994, 47, (2), 435-46 View citations (1)
35. Tax distortions to the choice of organizational form
    Journal of Public Economics, 1994, 55, (2), 279-306 View citations (109)
    See also Working Paper Tax Distortions to the Choice of Organizational Form, Public Economics (1994) View citations (104) (1994)

1993

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

1992

37. Can Capital Income Taxes Survive in Open Economies?
    Journal of Finance, 1992, 47, (3), 1159-80 View citations (129)
    See also Working Paper Can Capital Income Taxes Survive in Open Economies?, NBER Working Papers (1990) View citations (13) (1990)
38. The Association between Men's Economic Status and Their Family and Community Origins
    Journal of Human Resources, 1992, 27, (4), 575-601 View citations (73)

1991

39. Chinese Enterprise Behavior under the Reforms
    American Economic Review, 1991, 81, (2), 202-06 View citations (16)

1989

40. Measuring the Efficiency Cost of Taxing Risky Capital Income
    American Economic Review, 1989, 79, (3), 427-39 View citations (21)
    See also Working Paper Measuring the Efficiency Cost of Taxing Risky Capital Income, NBER Working Papers (1986) View citations (4) (1986)
41. Taxation of asset income in the presence of a world securities market
    Journal of International Economics, 1989, 26, (3-4), 205-226 View citations (53)
    See also Working Paper Taxation of Asset Income in the Presence of a World Securites Market, NBER Working Papers (1986) View citations (12) (1986)

1988

42. Intergenerational risk sharing
    Journal of Public Economics, 1988, 37, (2), 185-202 View citations (161)
    See also Working Paper Intergenerational Risk Sharing, NBER Working Papers (1985) View citations (23) (1985)
43. Sibling and Intergenerational Correlations in Welfare Program Participation
    Journal of Human Resources, 1988, 23, (3), 388-396 View citations (34)
    See also Working Paper Sibling and Intergenerational Correlations in Welfare Program Participation, NBER Working Papers (1987) View citations (9) (1987)

1986

44. An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment
    Econometrica, 1986, 54, (6), 1357-73 View citations (158)
45. Taxation of Investment and Savings in a World Economy
    American Economic Review, 1986, 76, (5), 1086-1102 View citations (237)

1985

46. Taxation of Corporate Capital Income: Tax Revenues Versus Tax Distortions
    The Quarterly Journal of Economics, 1985, 100, (1), 1-27 View citations (133)

1984

47. Inflation, Taxation, and Corporate Behavior
    The Quarterly Journal of Economics, 1984, 99, (2), 313-327 View citations (5)
    See also Working Paper Inflation, Taxation, and Corporate Behavior, NBER Working Papers (1980) View citations (3) (1980)

1983

48. A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures
    Journal of Finance, 1983, 38, (2), 585-94 View citations (20)
    See also Working Paper A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures, NBER Working Papers (1983) View citations (19) (1983)
49. An Optimal Taxation Approach to Fiscal Federalism
    The Quarterly Journal of Economics, 1983, 98, (4), 567-586 View citations (258)
    See also Working Paper An Optimal Taxation Approach to Fiscal Federalism, NBER Working Papers (1982) View citations (2) (1982)
50. SOCIAL SECURITY AND LABOR SUPPLY INCENTIVES
    Contemporary Economic Policy, 1983, 1, (3), 16-22 View citations (13)
    See also Working Paper Social Security and Labor Supply Incentives, NBER Working Papers (1982) View citations (6) (1982)

1982

51. Interest Rates, Inflation, and Corporate Financial Policy
    Brookings Papers on Economic Activity, 1982, 13, (2), 461-491 View citations (17)

1980

52. Market wages, reservation wages, and retirement decisions
    Journal of Public Economics, 1980, 14, (2), 277-308 View citations (81)
    See also Chapter Market Wages, Reservation Wages, and Retirement Decisions, NBER Chapters, 1980, 277-308 (1980) View citations (76) (1980)
    Working Paper Market Wages, Reservation Wages, and Retirement Decisions, NBER Working Papers (1980) View citations (89) (1980)
53. 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 (53)
    See also Chapter Taxation and the Stock Market Valuation of Capital Gains and Dividends: Theory and Empirical Results, NBER Chapters, 1980, 109-136 (1980) View citations (50) (1980)

1976

54. An Interpretation of the Costs on the Instruments in Deterministic Linear-Quadratic Control
    International Economic Review, 1976, 17, (3), 779-81 View citations (1)

1974

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

Books

2019

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

2017

2. Personal Income Taxation and Household Behavior (TAPES)
   NBER Books, National Bureau of Economic Research, Inc

2014

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

2012

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

2010

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

2007

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

2006

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

2004

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

2003

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

2001

11. Inequality and Tax Policy
    Books, American Enterprise Institute View citations (10)

2000

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

1998

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

Chapters

2024

1. Fiscal Federalism and the Role of the Income Tax
   A chapter in Policy Responses to Tax Competition, 2024 View citations (1)
   See also Working Paper Fiscal Federalism and the Role of the Income Tax, National Bureau of Economic Research, Inc (2023) (2023)

2023

2. Carbon Taxes: Many Strengths but Key Weaknesses
   A chapter in Tax Policy and the Economy, Volume 38, 2023, pp 1-24
   See also Working Paper Carbon Taxes: Many Strengths but Key Weaknesses, National Bureau of Economic Research, Inc (2023) (2023)

2012

3. Provincial and Local Governments in China: Fiscal Institutions and Government Behavior
   A chapter in Capitalizing China, 2012, pp 337-369 View citations (13)
   See also Working Paper Provincial and Local Governments in China: Fiscal Institutions and Government Behavior, National Bureau of Economic Research, Inc (2011) View citations (26) (2011)

2010

4. Income Redistribution in a Federal System of Governments
   A chapter in Fiscal Federalism, 2010, pp 1100-1109 View citations (4)
   See also Journal Article Income redistribution in a Federal system of governments, Elsevier (2012) View citations (28) (2012)

2007

5. 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, 2007, pp 122-128
6. Introduction
   A chapter in Public Policy and Retirement, Trans-Atlantic Public Economics Seminar (TAPES), 2007, pp 1875-1877
7. Puzzling Tax Structures in Devloping Countries: A Comparison of Two Alternative Explanations
   A chapter in Fiscal Policy and Management in East Asia, 2007, pp 9-35 View citations (6)
   See also Working Paper Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations, National Bureau of Economic Research, Inc (2005) View citations (12) (2005)

2006

8. Tax Reform and Entrepreneurial Activity
   A chapter in Tax Policy and the Economy, Volume 20, 2006, pp 41-72 View citations (19)

2002

9. International taxation
   Chapter 28 in Handbook of Public Economics, 2002, vol. 4, pp 1935-1995 View citations (56)
   See also Working Paper International Taxation, National Bureau of Economic Research, Inc (2002) View citations (91) (2002)

1995

10. 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 (14)
11. 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 (25)
    See also Working Paper Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting, National Bureau of Economic Research, Inc (1994) View citations (8) (1994)

1994

12. 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)
    See also Working Paper Fiscal policy during the transition in Eastern Europe, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" (1992) View citations (2) (1992)

1993

13. Taxes and the Form of Ownership of Foreign Corporate Equity
    A chapter in Studies in International Taxation, 1993, pp 13-46 View citations (14)
    See also Working Paper Taxes and the Form of Ownership of Foreign Corporate Equity, European Science Foundation Network in Financial Markets, c/o C.E.P.R, 33 Great Sutton Street, London EC1V 0DX. (1993) View citations (16) (1993)

1992

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

1990

15. The Linkage between Domestic Taxes and Border Taxes
    A chapter in Taxation in the Global Economy, 1990, pp 357-396 View citations (15)
    See also Working Paper THE LINKAGE BETWEEN DOMESTIC TAXES AND BORBER TAXES, Research Seminar in International Economics, University of Michigan (1989) View citations (4) (1989)

1988

16. 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 (63)

1987

17. Notes on the Tax Treatment of Structures
    A chapter in The Effects of Taxation on Capital Accumulation, 1987, pp 223-258 View citations (30)
    See also Working Paper Notes on the Tax Treatment of Structures, National Bureau of Economic Research, Inc (1986) View citations (27) (1986)

1986

18. An Empirical Examination of Municipal Financial Policy
    A chapter in Studies in State and Local Public Finance, 1986, pp 53-82 View citations (9)
    See also Working Paper An Empirical Examination of Municipal Financial Policy, National Bureau of Economic Research, Inc (1985) View citations (5) (1985)

1983

19. 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 (19)
    See also Working Paper A Reexamination of Tax Distortions in General Equilibrium Models, National Bureau of Economic Research, Inc (1981) View citations (17) (1981)

1980

20. Market Wages, Reservation Wages, and Retirement Decisions
    A chapter in Econometric Studies in Public Finance, 1980, pp 277-308 View citations (76)
    See also Journal Article Market wages, reservation wages, and retirement decisions, Elsevier (1980) View citations (81) (1980)
    Working Paper Market Wages, Reservation Wages, and Retirement Decisions, National Bureau of Economic Research, Inc (1980) View citations (89) (1980)
21. Taxation and the Stock Market Valuation of Capital Gains and Dividends: Theory and Empirical Results
    A chapter in Econometric Studies in Public Finance, 1980, pp 109-136 View citations (50)
    See also Journal Article Taxation and the stock market valuation of capital gains and dividends: Theory and emphirical results, Elsevier (1980) View citations (53) (1980)

Editor

1. Journal of Economic Literature
   American Economic Association