Details about Alan D. Viard

Access statistics for papers by Alan D. Viard.

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Short-id: pvi118

Working Papers

2015

1. Are income taxes destined to rise? the fiscal imbalance and future tax policy
   Working Papers, Federal Reserve Bank of Dallas

2014

2. State taxation of interstate commerce and income flows: The economics of neutrality
   AEI Economics Working Papers, American Enterprise Institute

2007

3. The Dormant Commerce Clause and the Balkanization of the Municipal Bond Market (with Technical Appendix)
   AEI Economics Working Papers, American Enterprise Institute
4. The Taxation of Corporate Gains on Sales of Depreciable Property (Technical Version)
   AEI Economics Working Papers, American Enterprise Institute

2006

5. The Welfare Effects of Pay-as-You-Go Retirement Programs
   AEI Economics Working Papers, American Enterprise Institute
6. The welfare effects of pay-as-you-go retirement programs: the role of tax and benefit timing
   Working Papers, Federal Reserve Bank of Dallas
   See also Journal Article THE WELFARE EFFECTS OF PAY‐AS‐YOU‐GO RETIREMENT PROGRAMS: THE ROLE OF TAX AND BENEFIT TIMING, Contemporary Economic Policy, Western Economic Association International (2007) (2007)

1999

7. Legal fee restrictions, moral hazard, and attorney profits
   Working Papers, Federal Reserve Bank of Dallas View citations (4)

Journal Articles

2018

1. Too Clever by Half: The Politics and Optics of the Two-Part VAT
   National Tax Journal, 2018, 71, (2), 399-416 View citations (1)

2016

2. Replacing Corporate Tax Revenues With a Mark-to-Market Tax on Shareholder Income
   National Tax Journal, 2016, 69, (3), 701-732 View citations (2)

2015

3. Are Income Taxes Destined to Rise? Fiscal Imbalance and Future Tax Policy in the United States
   National Tax Journal, 2015, 68, (2), 235-250
4. Tax and spending reform for fiscal stability and economic growth
   AEI Economic Perspectives, 2015 View citations (2)

2013

5. Capital income taxation: Reframing the debate
   AEI Economic Perspectives, 2013

2009

6. Four Long-Term Fiscal Realities
   Business Economics, 2009, 44, (3), 143-149
7. Two Cheers for Corporate Tax Base Broadening
   National Tax Journal, 2009, 62, (3), 399-412

2008

8. The Taxation of Carried Interest: Understanding the Issues
   National Tax Journal, 2008, 61, (3), 445-60 View citations (1)

2007

9. THE WELFARE EFFECTS OF PAY‐AS‐YOU‐GO RETIREMENT PROGRAMS: THE ROLE OF TAX AND BENEFIT TIMING
   Contemporary Economic Policy, 2007, 25, (2), 282-292
   See also Working Paper The welfare effects of pay-as-you-go retirement programs: the role of tax and benefit timing, Working Papers (2006) (2006)

2006

10. The looming challenge of the alternative minimum tax
    Economic Letter, 2006, 1, (aug)

2005

11. Social Security and Medicare: no free lunch
    Southwest Economy, 2005, (Jan), 1, 8-12 View citations (1)

2004

12. The Federal budget: developments and outlook
    Southwest Economy, 2004, (Jul), 1, 8-12

2003

13. Social Security restructuring: tough decisions ahead
    Southwest Economy, 2003, (Sep), 13-17

2002

14. Pay-as-you-go Social Security and the aging of America: an economic analysis
    Economic and Financial Policy Review, 2002 View citations (2)
15. The federal budget: what a difference a year makes
    Southwest Economy, 2002, (Jan), 1, 6-10

2001

16. Legal Fee Restrictions, Moral Hazard, and Attorney Rights
    Journal of Law and Economics, 2001, 44, (2), 549-72 View citations (22)
17. Optimal Categorical Transfer Payments: The Welfare Economics of Limited Lump‐Sum Redistribution
    Journal of Public Economic Theory, 2001, 3, (4), 483-500 View citations (21)
18. Some Results on the Comparative Statics of Optimal Categorical Transfer Payments
    Public Finance Review, 2001, 29, (2), 148-180 View citations (10)
19. The transition to consumption taxation, Part 2: the impact on existing financial assets
    Economic and Financial Policy Review, 2001, (Q II), 20-31

2000

20. Dynamic asset pricing effects and incidence of realization-based capital gains taxes
    Journal of Monetary Economics, 2000, 46, (2), 465-488 View citations (11)
21. The second great migration: economic and policy implications
    Southwest Economy, 2000, (May), 1-8 View citations (2)
22. The transition to consumption taxation, part 1: the impact on existing capital
    Economic and Financial Policy Review, 2000, (Q3), 2-22 View citations (1)

1999

23. The new budget outlook: policymakers respond to the surplus
    Economic and Financial Policy Review, 1999, (Q II), 2-15
24. Would a research tax credit be a good investment for Texas?
    Southwest Economy, 1999, (Mar), 1-7

1997

25. How forecastable is consumption growth? New evidence on the Hall random walk hypothesis
    Applied Economics, 1997, 29, (11), 1435-1446 View citations (9)

1996

26. Production efficiency and the design of temporary investment incentives
    Journal of Public Economics, 1996, 61, (1), 87-106 View citations (3)

1995

27. The Asset Pricing Effects of Fixed Holding Costs: An Upper Bound
    Journal of Financial and Quantitative Analysis, 1995, 30, (1), 43-59

1993

28. The Productivity Slowdown and the Savings Shortfall: A Challenge to the Permanent Income Hypothesis
    Economic Inquiry, 1993, 31, (4), 549-63 View citations (3)
29. The Welfare Gain from the Introduction of Indexed Bonds
    Journal of Money, Credit and Banking, 1993, 25, (3), 612-28 View citations (11)
    Also in Proceedings, 1993, 612-635 (1993) View citations (11)

Books

2012

1. Progressive Consumption Taxation: The X Tax Revisited
   Books, American Enterprise Institute View citations (15)

2011

2. The Real Tax Burden: More Than Dollars and Cents
   Books, American Enterprise Institute

2009

3. Tax Policy Lessons from the 2000s
   Books, American Enterprise Institute View citations (9)

Chapters

2015

1. The Shortcomings of the Texas Margin Tax
   Palgrave Macmillan