Details about Andrew Lyon

Access statistics for papers by Andrew Lyon.

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Short-id: ply2

Working Papers

2004

1. Optimality of the Foreign Tax Credit System: Separate vs. Overall Limitations
   Electronic Working Papers, University of Maryland, Department of Economics

1994

2. Non-Leaky Buckets: Optimal Redistributive Taxation and Agency Costs
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (16)
   See also Journal Article Non-leaky buckets: Optimal redistributive taxation and agency costs, Journal of Public Economics, Elsevier (1995) View citations (39) (1995)
3. The Alternative Minimum Tax and the Behavior of Multinational Corporations
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (10)
   See also Chapter The Alternative Minimum Tax and the Behavior of Multinational Corporations, NBER Chapters, National Bureau of Economic Research, Inc (1995) View citations (14) (1995)

1993

4. Progressivity of Capital Gains Taxation with Optimal Portfolio Selection
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (9)

1992

5. Taxation, information asymmetries, and a firm's financing choices
   Policy Research Working Paper Series, The World Bank View citations (1)

1991

6. Consumption Taxes in a Life-Cycle Framework: Are Sin Taxes Regressive?
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (13)
   See also Journal Article Consumption Taxes in a Life-Cycle Framework: Are Sin Taxes Regressive?, The Review of Economics and Statistics, MIT Press (1995) View citations (42) (1995)

1989

7. Did ACRS Really Cause Stock Prices to Fall?
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
8. Understanding Investment Incentives Under Parallel Tax Systems: An Application to the Alternative Minimum Tax
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)

1988

9. The Effect Of The Investment Tax Credit On The Value Of The Firm
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
   See also Journal Article The effect of the investment tax credit on the value of the firm, Journal of Public Economics, Elsevier (1989) View citations (7) (1989)

1987

10. Tax Neutrality and Intangible Capital
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (15)
    See also Chapter Tax Neutrality and Intangible Capital, NBER Chapters, National Bureau of Economic Research, Inc (1988) View citations (12) (1988)

1985

11. Does the Tax System Favor Investment in High-Tech or Smoke-Stack Industries?
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article Does the Tax System Favor Investment in High-Tech or Smoke-Stack Industries?, Economic Inquiry, Western Economic Association International (1986) View citations (1) (1986)

1983

12. Uncertain Parameter Values and the Choice Among Policy Options
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    See also Journal Article Uncertain parameter values and the choice among policy options, Journal of Public Economics, Elsevier (1986) View citations (3) (1986)
13. Uncertainty, Welfare Cost, and the 'Adaptability' of U.S. Corporate Taxes
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)

Journal Articles

2018

1. Assessing U.S. Global Tax Competitiveness after Tax Reform
   National Tax Journal, 2018, 71, (4), 751-788 View citations (1)

2000

2. Analysis of Current Social Security Reform Proposals
   National Tax Journal, 2000, 53, (3), 473-514 View citations (2)

1995

3. Consumption Taxes in a Life-Cycle Framework: Are Sin Taxes Regressive?
   The Review of Economics and Statistics, 1995, 77, (3), 389-406 View citations (42)
   See also Working Paper Consumption Taxes in a Life-Cycle Framework: Are Sin Taxes Regressive?, NBER Working Papers (1991) View citations (13) (1991)
4. Non-leaky buckets: Optimal redistributive taxation and agency costs
   Journal of Public Economics, 1995, 58, (3), 365-390 View citations (39)
   See also Working Paper Non-Leaky Buckets: Optimal Redistributive Taxation and Agency Costs, NBER Working Papers (1994) View citations (16) (1994)

1992

5. Tax Neutrality Under Parallel Tax Systems
   Public Finance Review, 1992, 20, (3), 338-358 View citations (3)

1990

6. Invariant Valuation When Tax Rates Change over Time: Confirmations and Contradictions
   Journal of Political Economy, 1990, 98, (2), 433-37 View citations (4)
7. Investment Incentives Under the Alternative Minimum Tax
   National Tax Journal, 1990, 43, (4), 451-65 View citations (22)

1989

8. The Effect of Changes in the Percentage Depletion Allowance on Oil Firm Stock Prices
   The Energy Journal, 1989, 10, (4), 101-117
   Also in The Energy Journal, 1989, Volume 10, (Number 4), 101-116 (1989) View citations (1)
9. The effect of the investment tax credit on the value of the firm
   Journal of Public Economics, 1989, 38, (2), 227-247 View citations (7)
   See also Working Paper The Effect Of The Investment Tax Credit On The Value Of The Firm, NBER Working Papers (1988) View citations (6) (1988)

1986

10. Does the Tax System Favor Investment in High-Tech or Smoke-Stack Industries?
    Economic Inquiry, 1986, 24, (3), 403-16 View citations (1)
    See also Working Paper Does the Tax System Favor Investment in High-Tech or Smoke-Stack Industries?, NBER Working Papers (1985) (1985)
11. Uncertain parameter values and the choice among policy options
    Journal of Public Economics, 1986, 30, (1), 109-116 View citations (3)
    See also Working Paper Uncertain Parameter Values and the Choice Among Policy Options, NBER Working Papers (1983) View citations (2) (1983)

1984

12. Money Market Funds and Shareholder Dilution
    Journal of Finance, 1984, 39, (4), 1011-20 View citations (19)

Chapters

1995

1. Alternative Minimum Tax Rules and Multinational Corporations
   A chapter in Taxing Multinational Corporations, 1995, pp 39-50
2. The Alternative Minimum Tax and the Behavior of Multinational Corporations
   A chapter in The Effects of Taxation on Multinational Corporations, 1995, pp 153-180 View citations (14)
   See also Working Paper The Alternative Minimum Tax and the Behavior of Multinational Corporations, National Bureau of Economic Research, Inc (1994) View citations (10) (1994)

1988

3. Tax Neutrality and Intangible Capital
   A chapter in Tax Policy and the Economy: Volume 2, 1988, pp 63-88 View citations (12)
   See also Working Paper Tax Neutrality and Intangible Capital, National Bureau of Economic Research, Inc (1987) View citations (15) (1987)