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Citations of
Alan Auerbach

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Working papers

  1. Alan J. Auerbach, 2009. "Implementing the New Fiscal Policy Activism," NBER Working Papers 14725, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Pereira, Manuel C, 2009. "A new measure of fiscal shocks based on budget forecasts and its implications," MPRA Paper 17475, University Library of Munich, Germany. [Downloadable!]

  2. Alan J. Auerbach & Ronald Lee, 2009. "Welfare and Generational Equity in Sustainable Unfunded Pension Systems," NBER Working Papers 14682, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. Alexander Ludwig & Michael Reiter, 2008. "Sharing Demographic Risk – Who is Afraid of the Baby Bust?," MEA discussion paper series 08166, Mannheim Research Institute for the Economics of Aging (MEA), University of Mannheim. [Downloadable!]
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  3. Alan J. Auerbach, 2008. "Federal Budget Rules: The US Experience," NBER Working Papers 14288, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. Alan Auerbach, 2009. "US Experience with Federal Budget Rules," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 7(1), pages 41-48, 04. [Downloadable!]
    2. Alan J. Auerbach, 2009. "Implementing the New Fiscal Policy Activism," NBER Working Papers 14725, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:

  4. Alan Auerbach & Michael P. Devereux & Helen Simpson, 2007. "Taxing Corporate Income," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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    Cited by:

    1. Chang Woon Nam & Doina Maria Radulescu, 2003. "Types of Tax Concessions for Promoting Investment in Free Economic and Trade Areas," ERSA conference papers ersa03p169, European Regional Science Association. [Downloadable!]
    2. Devereux, Michael P & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," CEPR Discussion Papers 3400, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
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    3. Chang Woon Nam & Doina Maria Radulescu, 2004. "Types of Tax Concessions for Attracting Foreign Direct Investment in Free Economic Zones," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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    4. Lockwood, Ben & Makris, Miltiadis, 2004. "Tax Incidence, Majority Voting And Capital Market Integration," The Warwick Economics Research Paper Series (TWERPS) 712, University of Warwick, Department of Economics. [Downloadable!]
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    5. Michael P Devereux, 2008. "Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations," Working Papers 0824, Oxford University Centre for Business Taxation. [Downloadable!]
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    6. James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Studies Program Working Paper Series, at AYSPS, GSU paper0810, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]

  5. Alan J. Auerbach & Kevin A. Hassett, 2006. "Dividend Taxes and Firm Valuation: New Evidence," NBER Working Papers 11959, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    Cited by:

    1. Eugene Amromin & Paul Harrison & Steven Sharpe, 2006. "How did the 2003 dividend tax cut affect stock prices?," Working Paper Series WP-06-17, Federal Reserve Bank of Chicago. [Downloadable!]
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    2. Annette Alstadsæter & Erik Fjaerli, 2009. "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    3. George von Furstenberg & Ulf von Kalckreuth, 2007. "Dependence on External Finance by Manufacturing Sector: Examining the Measure and its Properties," Caepr Working Papers 2007-001, Center for Applied Economics and Policy Research, Economics Department, Indiana University Bloomington. [Downloadable!]
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    4. Anton Korinek & Joseph E. Stiglitz, 2008. "Dividend Taxation and Intertemporal Tax Arbitrage," NBER Working Papers 13858, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  6. Alan J. Auerbach & Ronald Lee, 2006. "Notional Defined Contribution Pension Systems in a Stochastic Context: Design and Stability," NBER Working Papers 12805, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    Cited by:

    1. Lassila , Jukka & Valkonen, Tarmo, 2008. "Population ageing and fiscal sustainability in Finland: a stochastic analysis," Research Discussion Papers 28/2008, Bank of Finland. [Downloadable!]

  7. Alan J. Auerbach, 2006. "The Choice Between Income and Consumption Taxes: A Primer," NBER Working Papers 12307, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. Peichl, Andreas, 2008. "The Benefits of Linking CGE and Microsimulation Models: Evidence from a Flat Tax Analysis," IZA Discussion Papers 3715, Institute for the Study of Labor (IZA). [Downloadable!]
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    2. Peter Birch Sørensen, 2006. "The Theory of Optimal Taxation: What is the Policy Relevance?," EPRU Working Paper Series 06-07, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
    3. Louis Kaplow, 2006. "Capital Levies and Transition to a Consumption Tax," NBER Working Papers 12259, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    4. Christian R. Jaramillo & Jorge Tovar, 2007. "Reflexiones sobre la teoría y la práctica del IVA en Colombia," REVISTA DE ECONOMÍA DEL ROSARIO, UNIVERSIDAD DEL ROSARIO - FACULTAD DE ECONOMÍA. [Downloadable!]
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  8. Alan J. Auerbach & Kevin A. Hassett, 2005. "The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study," NBER Working Papers 11449, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005," Discussion Papers 447, Government Institute for Economic Research Finland (VATT). [Downloadable!]
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    2. Doina Maria Radulescu & Michael Stimmelmayr, 2008. "The Welfare Loss from Differential Taxation of Sectors in Germany," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    3. Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series 2009:7, Uppsala University, Department of Economics. [Downloadable!]
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    4. Steven J. Davis & R. Jason Faberman & John Haltiwanger & Ron Jarmin & Javier Miranda, 2008. "Business Volatility, Job Destruction, and Unemployment," NBER Working Papers 14300, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    5. Alan J. Auerbach & Michael P. Devereux & Helen Simpson, 2008. "Taxing Corporate Income," NBER Working Papers 14494, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  9. Alan J. Auerbach, 2005. "Who Bears the Corporate Tax? A review of What We Know," NBER Working Papers 11686, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2007. "The Direct Incidence of Corporate Income Tax on Wages," Working Papers 0707, Oxford University Centre for Business Taxation. [Downloadable!]
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    2. Nicolas Marceau & Steeve Mongrain & John D. Wilson, 2007. "Why Do Most Countries Set High Tax Rates on Capital?," Cahiers de recherche 0711, CIRPEE. [Downloadable!]
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    3. R. Alison Felix, 2007. "Passing the burden: corporate tax incidence in open economies," Regional Research Working Paper RRWP 07-01, Federal Reserve Bank of Kansas City. [Downloadable!]
    4. Gilbert E. Metcalf, 2006. "Tax Incidence," Discussion Papers Series, Department of Economics, Tufts University 0607, Department of Economics, Tufts University. [Downloadable!]
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  10. Alan Auerbach & Maurice Obstfeld, 2004. "The Case for Open-Market Purchases in a Liquidity Trap," Macroeconomics 0407009, EconWPA. [Downloadable!]
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    Cited by:

    1. Yoichi Arai & Takeo Hoshi, 2004. "Monetary Policy in the Great Recession," Discussion papers 04024, Research Institute of Economy, Trade and Industry (RIETI). [Downloadable!]
    2. Adam, Klaus & Billi, Roberto M, 2003. "Optimal Monetary Policy Under Commitment with a Zero Bound on Nominal Interest Rates," CEPR Discussion Papers 4111, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
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    3. Kenneth Lewis & Laurence Seidman, 2005. " Can Fiscal Stimulus Overcome the Zero Interest-Rate Bound?: A Quantitative Assessment," Working Papers 05-19, University of Delaware, Department of Economics. [Downloadable!]
    4. Gerd Weinrich & Luca Colombo, 2005. "Money, Inventories and Underemployment in Deflationary Recessions," Computing in Economics and Finance 2005 156, Society for Computational Economics. [Downloadable!]
    5. Jess Benhabib & Mark M. Spiegel, 2006. "Moderate inflation and the deflation-depression link," Working Paper Series 2006-32, Federal Reserve Bank of San Francisco. [Downloadable!]
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    6. Mark M. Spiegel, 2006. "Did quantitative easing by the Bank of Japan "work"?," FRBSF Economic Letter, Federal Reserve Bank of San Francisco, issue Oct 20. [Downloadable!]
    7. Keiichiro Kobayashi, 2003. "Deflation Caused by Bank Insolvency," Discussion papers 03022, Research Institute of Economy, Trade and Industry (RIETI). [Downloadable!]
    8. Mark R. Stone, 2003. "Greater Monetary Policy Transparency for the G3: Lessons from Full-Fledged Inflation Targeters," IMF Working Papers 03/218, International Monetary Fund. [Downloadable!]
    9. Ippei Fujiwara, 2004. "Evaluating Monetary Policy When Nominal Interest Rates Are Almost Zero," Econometric Society 2004 Far Eastern Meetings 620, Econometric Society. [Downloadable!]
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    10. Keiichiro KOBAYASHI, 2002. "Fiscal Consequences of Inflationary Policies," Discussion papers 02010, Research Institute of Economy, Trade and Industry (RIETI). [Downloadable!]
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    11. Ben S. Bernanke & Vincent R. Reinhart & Brian P. Sack, 2004. "Monetary policy alternatives at the zero bound: an empirical assessment," Finance and Economics Discussion Series 2004-48, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
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    12. Iwamoto, Yasushi, 2005. "Monetary and Fiscal Policy to Escape from a Deflationary Trap," Monetary and Economic Studies, Institute for Monetary and Economic Studies, Bank of Japan, vol. 23(1), pages 1-46, February. [Downloadable!]
    13. Klaus Adam & Roberto M. Billi, 2004. "Optimal monetary policy under discretion with a zero bound on nominal interest rates," Working Paper Series 380, European Central Bank. [Downloadable!]
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    14. Edda Claus & Mardi Dungey & Renée Fry, 2008. "Monetary Policy in Illiquid Markets: Options for a Small Open Economy," Open Economies Review, Springer, vol. 19(3), pages 305-336, July. [Downloadable!] (restricted)
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    15. Kenneth Lewis & Laurence Seidman, 2005. "A Tax Rebate in A Recession: Is It Safe and Effective?," Working Papers 05-20, University of Delaware, Department of Economics. [Downloadable!]
    16. Charles Frederick Kramer & Mark R. Stone, 2005. "A Post-Reflation Monetary Framework for Japan," IMF Working Papers 05/73, International Monetary Fund. [Downloadable!]
    17. Roberto Billi, 2005. "The Optimal Inflation Buffer with a Zero Bound," CFS Working Paper Series 2005/17, Center for Financial Studies. [Downloadable!]
    18. Ben S. Bernanke & Vincent R. Reinhart, 2004. "Conducting Monetary Policy at Very Low Short-Term Interest Rates," American Economic Review, American Economic Association, vol. 94(2), pages 85-90, May. [Downloadable!]
    19. Maurice Obstfeld, 2009. "Time of Troubles: The Yen and Japan's Economy, 1985-2008," NBER Working Papers 14816, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    20. André Meier, 2009. "Panacea, Curse, or Nonevent? Unconventional Monetary Policy in the United Kingdom," IMF Working Papers 09/163, International Monetary Fund. [Downloadable!]
    21. Olivier Jeanne & Lars E.O. Svensson, 2004. "Credible Commitment to Optimal Escape from a Liquidity Trap: The Role of the Balance Sheet of an Independent Central Bank," NBER Working Papers 10679, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    22. Junning Cai, 2004. "Liquidity Trap Prevention and Escape: A Simple Proposition," Macroeconomics 0402033, EconWPA. [Downloadable!]
    23. Keiichiro Kobayashi & Masaru Inaba, 2006. "Borrowing constraints and protracted recessions," Discussion papers 06011, Research Institute of Economy, Trade and Industry (RIETI). [Downloadable!]
    24. Klaus Adam & Roberto Billi, 2005. "Discretionary Monetary Policy and the Zero Lower Bound on Nominal Interest Rates," CFS Working Paper Series 2005/16, Center for Financial Studies. [Downloadable!]
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    25. Gauti B. Eggertsson & Michael Woodford, 2004. "Optimal Monetary and Fiscal Policy in a Liquidity Trap," NBER Working Papers 10840, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    26. Kuttner, Kenneth-N, 2004. "Comments on "Price Stability and Japanese Monetary Policy."," Monetary and Economic Studies, Institute for Monetary and Economic Studies, Bank of Japan, vol. 22(3), pages 37-46, October. [Downloadable!]
    27. Lars E.O. Svensson, 2003. "Escaping from a Liquidity Trap and Deflation: The Foolproof Way and Others," NBER Working Papers 10195, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    28. Laurence Ball, 2005. "Fiscal Remedies for Japan's Slump," NBER Working Papers 11374, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    29. Bennett T. McCallum, 2005. "A Monetary Policy Rule for Automatic Prevention of a Liquidity Trap," NBER Working Papers 11056, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    30. Luca Colombo & Gerd Weinrich, 2006. "The Role of Expectations in a Macroeconomic Model with Inventories," Computing in Economics and Finance 2006 65, Society for Computational Economics. [Downloadable!]
    31. Roberto M. Billi, 2005. "The Optimal Inflation Buffer with a Zero Bound on Nominal Interest Rates," Computing in Economics and Finance 2005 25, Society for Computational Economics. [Downloadable!]
    32. R. Anton Braun & Yuichiro Waki, 2005. "Monetary Policy during Japan's Lost Decade," CIRJE F-Series CIRJE-F-343, CIRJE, Faculty of Economics, University of Tokyo. [Downloadable!]
    33. Michael Woodford, 2004. "Inflation targeting and optimal monetary policy," Review, Federal Reserve Bank of St. Louis, issue Jul, pages 15-42. [Downloadable!]
    34. Alan Auerbach & Maurice Obstfeld, 2004. "Monetary and Fiscal Remedies for Deflation," NBER Working Papers 10290, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    35. Ernst Juerg Weber, 2007. "The Role of the Real Interest Rate in US Macroeconomic History," Economics Discussion / Working Papers 07-01, The University of Western Australia, Department of Economics. [Downloadable!]

  11. Alan J. Auerbach, 2004. "How Much Equity Does the Government Hold?," NBER Working Papers 10291, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    Cited by:

    1. Wilson Au-Yeung & Jason McDonald & Amanda Sayegh, 2006. "Australian Government Balance Sheet Management," NBER Working Papers 12302, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    2. Lee Redding, 2006. "Social Security Reform and Corporate Governance," Journal of Policy Reform, Taylor and Francis Journals, vol. 9(3), pages 235-246, September. [Downloadable!] (restricted)

  12. Alan Auerbach & Maurice Obstfeld, 2004. "Monetary and Fiscal Remedies for Deflation," NBER Working Papers 10290, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Edda Claus & Mardi Dungey & Renee Fry, 2006. "Monetary Policy In Illiquid Markets: Options For A Small Open Economy," CAMA Working Papers 2006-17, Australian National University, Centre for Applied Macroeconomic Analysis. [Downloadable!]
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    2. Alan Auerbach & Maurice Obstfeld, 2004. "The Case for Open-Market Purchases in a Liquidity Trap," Center for International and Development Economics Research, Working Paper Series 1051, Center for International and Development Economics Research, Institute for Business and Economic Research, UC Berkeley. [Downloadable!]
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  13. Alan J. Auerbach, 2004. "Budget Windows, Sunsets, and Fiscal Control," NBER Working Papers 10694, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Christopher L. House & Matthew D. Shapiro, 2004. "Phased-In Tax Cuts and Economic Activity," NBER Working Papers 10415, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    2. Alan Auerbach, 2009. "US Experience with Federal Budget Rules," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 7(1), pages 41-48, 04. [Downloadable!]
    3. Alan J. Auerbach, 2008. "Federal Budget Rules: The US Experience," NBER Working Papers 14288, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

  14. Ilho Yoo & Alan J. Auerbach & Young Jun Chun, 2004. "The Fiscal Burden of Korean Reunification: A Generational Accounting Approach," Econometric Society 2004 Latin American Meetings 313, Econometric Society.
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    Cited by:

    1. Young Jun Chun, 2006. "Population Aging, Fiscal Policies, and National Saving: Predictions for Korean Economy," NBER Working Papers 12265, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

  15. Alan J. Auerbach, 2003. "Fiscal Policy, Past and Present," NBER Working Papers 10023, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    Cited by:

    1. Darrel Cohen & Glenn Follette, 2003. "Forecasting exogenous fiscal variables in the United States," Finance and Economics Discussion Series 2003-59, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
    2. Rainer Klump & Peter McAdam & Alpo Willman, 2004. "Factor Substitution and Factor Augmenting Technical Progress in the US: A Normalized Supply-Side System Approach," DEGIT Conference Papers c009_030, DEGIT, Dynamics, Economic Growth, and International Trade. [Downloadable!]
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    3. Eric M. Engen & R. Glenn Hubbard, 2004. "Federal Government Debt and Interest Rates," NBER Working Papers 10681, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    4. Christina D. Romer & David H. Romer, 2007. "Do Tax Cuts Starve the Beast: The Effect of Tax Changes on Government Spending," NBER Working Papers 13548, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    5. Ioana Moldovan, 2008. "Countercyclical Fiscal Policy and Cyclical Factor Utilization," Working Papers 2008_15, Department of Economics, University of Glasgow. [Downloadable!]
    6. Torben Andersen, 2005. "Is there a Role for an Active Fiscal Stabilization Policy?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    7. Doris Prammer, 2004. "Expansionary Fiscal Consolidations? An Appraisal of the Literature on Non-Keynesian Effects of Fiscal Policy and a Case Study for Austria," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 3, pages 35-52, October. [Downloadable!]
    8. Petr Hedbávný & Ondřej Schneider & Jan Zápal, 2004. "Does the Enlarged European Union Need a Better Fiscal Pact?," Working Papers IES 55, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised 2004. [Downloadable!]
    9. Alan Auerbach, 2009. "US Experience with Federal Budget Rules," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 7(1), pages 41-48, 04. [Downloadable!]
    10. David B. Gordon & Eric M. Leeper, 2005. "Are Countercyclical Fiscal Policies Counterproductive?," NBER Working Papers 11869, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    11. Alan J. Auerbach, 2008. "Federal Budget Rules: The US Experience," NBER Working Papers 14288, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    12. Ioana Moldovan, 2007. "Countercyclical Taxes in a Monopolistically Competitive Environment," Working Papers 2007_42, Department of Economics, University of Glasgow. [Downloadable!]
    13. Alan J. Auerbach, 2009. "Implementing the New Fiscal Policy Activism," NBER Working Papers 14725, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    14. Alan J. Auerbach & William G. Gale, 2009. "Activist Fiscal Policy to Stabilize Economic Activity," NBER Working Papers 15407, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    15. Marc D. Hayford, 2005. "Fiscal policy and national saving," Applied Economics, Taylor and Francis Journals, vol. 37(9), pages 981-992, May. [Downloadable!] (restricted)

  16. Alan J. Auerbach & Young Jun Chun, 2003. "Generational Accounting in Korea," NBER Working Papers 9983, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Alan J. Auerbach & Young Jun Chun & Ilho Yoo, 2004. "The Fiscal Burden of Korean Reunification: A Generational Accounting Approach," NBER Working Papers 10693, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    2. Kamil Dybczak, 2006. "Generational Accounts in the Czech Republic," Working Papers 2006/2, Czech National Bank, Research Department. [Downloadable!]
    3. Young Jun Chun, 2006. "Population Aging, Fiscal Policies, and National Saving: Predictions for Korean Economy," NBER Working Papers 12265, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

  17. Alan J. Auerbach & Kevin A. Hassett, 2002. "Optimal Long-Run Fiscal Policy: Constraints, Preferences and the Resolution of Uncertainty," NBER Working Papers 9132, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    Cited by:

    1. Torben Andersen, 2006. "Increasing Longevity and Social Security Reforms," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    2. Giovanni Di Bartolomeo & Marco Manzo & Francesco Giuli, 2008. "Policy Uncertainty, Symbiosis, and the Optimal Fiscal and Monetary Conservativeness," Working Papers 0802, University of Crete, Department of Economics. [Downloadable!]
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    3. Torben Andersen, 2005. "Social Security and Longevity," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    4. Beetsma, Roel & Bovenberg, A Lans, 2007. "Pension systems, Intergenerational Risk Sharing and Inflation," CEPR Discussion Papers 6089, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
    5. Hugo Benítez-Silva & Debra Sabatini Dwyer & Warren Sanderson, 2006. "A Dynamic Model of Retirement and Social Security Reform Expectations: A Solution to the New Early Retirement Puzzle," Working Papers wp134, University of Michigan, Michigan Retirement Research Center. [Downloadable!]
    6. Jukka Lassila & Tarmo Valkonen, 2007. "Longevity Adjustment of Pension Benefits," Discussion Papers 1073, The Research Institute of the Finnish Economy. [Downloadable!]
    7. Giovanni Di Bartolomeo & Marco Manzo, 2008. "Fiscal Policy under Balanced Budget and Indeterminacy: A New Keynesian Perspective," Working Papers 0803, University of Crete, Department of Economics. [Downloadable!]

  18. Alan J. Auerbach, 2002. "The Bush Tax Cut and National Saving," NBER Working Papers 9012, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. David S. Johnson & Jonathan A. Parker & Nicholas S. Souleles, 2004. "Household Expenditure and the Income Tax Rebates of 2001," NBER Working Papers 10784, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    2. Christopher L. House & Matthew D. Shapiro, 2004. "Phased-In Tax Cuts and Economic Activity," NBER Working Papers 10415, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    3. Eric M. Leeper, 2003. "Fiscal Policy and Inflation: Pondering the Imponderables," NBER Working Papers 9506, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    4. Julie L. Hotchkiss & Robert E. Moore, 2007. "Assessing the welfare impact of the 2001 tax reform on dual-earner families," Working Paper 2007-27, Federal Reserve Bank of Atlanta. [Downloadable!]
    5. Sumit Agarwal & Chunlin Liu & Nicholas S. Souleles, 2007. "The reaction of consumer spending and debt to tax rebates – evidence from consumer credit data," Working Paper Series WP-07-10, Federal Reserve Bank of Chicago. [Downloadable!]
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    6. William Gale & Peter Orszag, 2005. "Economic Effects of Making the 2001 and 2003 Tax Cuts Permanent," International Tax and Public Finance, Springer, vol. 12(2), pages 193-232, March. [Downloadable!] (restricted)

  19. Alan Auerbach, 2002. "Is There a Role for Discretionary Fiscal Policy?," NBER Working Papers 9306, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    Cited by:

    1. Carlos Marinheiro, 2008. "The stability and growth pact, fiscal policy institutions and stabilization in Europe," International Economics and Economic Policy, Springer, vol. 5(1), pages 189-207, July. [Downloadable!] (restricted)
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    2. Carlos Fonseca Marinheiro, 2005. "Has the Stability and Growth Pact Stabilised? Evidence from a Panel of 12 European Countries and Some Implications for the Reform of the Pact," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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    3. Katsuya Takii, 2004. "Fiscal Policy and Entrepreneurship," Econometric Society 2004 Far Eastern Meetings 698, Econometric Society. [Downloadable!]
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    4. Darrel Cohen & Glenn Follette, 2003. "Forecasting exogenous fiscal variables in the United States," Finance and Economics Discussion Series 2003-59, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
    5. Miguel Braun & Luciano di Gresia, 2003. "Hacia un sistema de seguro social eficaz en América Latina: la importancia de una política fiscal anticíclica," RES Working Papers 4334, Inter-American Development Bank, Research Department. [Downloadable!]
    6. Pereira, Manuel C, 2009. "A new measure of fiscal shocks based on budget forecasts and its implications," MPRA Paper 17475, University Library of Munich, Germany. [Downloadable!]
    7. Philip Arestis, Malcolm Sawyer, 2003. "The Nature and Role of Monetary Policy When Money Is Endogenous," Economics Working Paper Archive 374, Levy Economics Institute, The. [Downloadable!]
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    8. Martin Feldstein, 2002. "Commentary : Is there a role for discretionary fiscal policy?," Proceedings, Federal Reserve Bank of Kansas City, pages 151-162. [Downloadable!]
    9. Alan J. Auerbach, 2003. "Fiscal Policy, Past and Present," NBER Working Papers 10023, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    10. Peter Claeys, 2005. "Policy Mix and Debt Sustainability: Evidence from Fiscal Policy Rules," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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    11. Pereira, Manuel C, 2008. "Empirical evidence on the stabilizing role of fiscal and monetary policies in the US," MPRA Paper 17474, University Library of Munich, Germany, revised Sep 2009. [Downloadable!]
    12. Doris Prammer, 2004. "Expansionary Fiscal Consolidations? An Appraisal of the Literature on Non-Keynesian Effects of Fiscal Policy and a Case Study for Austria," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 3, pages 35-52, October. [Downloadable!]
    13. Miguel Braun & Luciano di Gresia, 2003. "Towards Effective Social Insurance in Latin America: The Importance of Countercyclical Fiscal Policy," RES Working Papers 4333, Inter-American Development Bank, Research Department. [Downloadable!]
    14. Alan Auerbach, 2009. "US Fiscal Policy In Recession: What's Next?," CESifo Forum, Ifo Institute for Economic Research at the University of Munich, vol. 10(2), pages 3-8, 07. [Downloadable!]
    15. Alan J. Auerbach, 2009. "Implementing the New Fiscal Policy Activism," NBER Working Papers 14725, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    16. Kalckreuth, Ulf von & Wolff, Guntram B., 2007. "Testing for contemporary fiscal policy discretion with real time data," Discussion Paper Series 1: Economic Studies 2007,24, Deutsche Bundesbank, Research Centre. [Downloadable!]
    17. Lorenzo Forni & Sandro Momigliano, 2004. "Cyclical sensitivity of fiscal policies based on real-time data," Temi di discussione (Economic working papers) 540, Bank of Italy, Economic Research Department. [Downloadable!]
      Other versions:
    18. Konrad Szelag, 2008. "A Single Fiscal Policy in the Euro Area: Vision or Utopia?," National Bank of Poland Working Papers 46, National Bank of Poland, Economic Institute. [Downloadable!]

  20. Alan J. Auerbach & James R. Hines Jr., 2001. "Taxation and Economic Efficiency," NBER Working Papers 8181, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Richard Bird, 2008. "Tax Challenges Facing Developing Countries," International Studies Program Working Paper Series, at AYSPS, GSU paper0802, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:
    2. Luca Colombo & Paola Labrecciosa & Patrick Paul Walsh, 2005. "Optimal Corporation Tax: An I.O. Approach," The Institute for International Integration Studies Discussion Paper Series iiisdp97, IIIS. [Downloadable!]
      Other versions:
    3. Kind, Hans Jarle & Koethenbuerger, Marko & Schjelderup, Guttorm, 2008. "Efficiency Enhancing Taxation in Two-sided Markets," Discussion Papers 2008/1, Department of Finance and Management Science, Norwegian School of Economics and Business Administration. [Downloadable!]
      Other versions:
    4. Essama-Nssah, B., 2008. "Assessing the redistributive effect of fiscal policy," Policy Research Working Paper Series 4592, The World Bank. [Downloadable!]
    5. Helmut Dietl & Markus Lang & Stephan Werner, 2008. "Social Welfare in Sports Leagues with Profit-Maximizing and/or Win-Maximizing Clubs," Working Papers 0826, International Association of Sports Economists. [Downloadable!]
      Other versions:
    6. Richard M. Bird, 2008. "The BBLR Approach to tax Reform in Emerging Countries," International Studies Program Working Paper Series, at AYSPS, GSU paper0804, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    7. Steve Cassou & Arantza Gorostiaga & María José Gutiérrez & Stephen Hamilton, 2006. "Second-best tax policy in a growing economy with externalities," DFAEII Working Papers 200603, University of the Basque Country - Department of Foundations of Economic Analysis II. [Downloadable!]
    8. Antonio Rangel, 2002. "How to Protect Future Generations Using Tax Base Restrictions," NBER Working Papers 9179, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    9. Patricia Apps & Ray Rees, 2007. "The Taxation of Couples," IZA Discussion Papers 2910, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    10. Louis Kaplow, 2006. "Optimal Income Transfers," NBER Working Papers 12284, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    11. Marko Köthenbürger, 2006. "Ex-Post Redistribution in a Federation: Implications for Corrective Policy," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    12. Bernardi, Luigi & Gandullia, Luca & Fumagalli, Laura, 2005. "Tax Systems and Tax Reforms in South and East Asia: Overview of Tax Systems and main policy issues," MPRA Paper 1869, University Library of Munich, Germany. [Downloadable!]
    13. Claudio A. Agostini, 2004. "Tax Interdependence in American States," Econometric Society 2004 North American Winter Meetings 56, Econometric Society. [Downloadable!]
      Other versions:
    14. Peter Birch Sørensen, 2006. "The Theory of Optimal Taxation: What is the Policy Relevance?," EPRU Working Paper Series 06-07, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
    15. Javier Ferri & María Luisa Moltó & Ezequiel Uriel, . "Time use, computable general equilibrium and tax policy analysis," Studies on the Spanish Economy 202, FEDEA. [Downloadable!]
    16. Robin Boadway & Jean-Francois Trembley, 2008. "Pigouvian Taxation in a Ramsey World," Working Papers 1167, Queen's University, Department of Economics. [Downloadable!]
    17. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2001. "Repatriation Taxes and Dividend Distortions," NBER Working Papers 8507, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    18. Brian Knight, 2002. "State capital taxes and the location of investment: empirical lessons from theoretical models of tax competition," Finance and Economics Discussion Series 2002-59, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
    19. James R. Hines, Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Working Papers 14664, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    20. Cremer, Helmuth & De Donder, Philippe & Dudley, Paul & Rodriguez, Frank, 2008. "A Welfare and Pricing Analysis of Value Added Taxation in Postal Services," IDEI Working Papers 508, Institut d'Économie Industrielle (IDEI), Toulouse. [Downloadable!]
    21. Alan J. Auerbach & James R. Hines Jr., 2001. "Perfect Taxation with Imperfect Competition," NBER Working Papers 8138, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    22. Robin Boadway & Firouz Gahvari, 2006. "Optimal Taxation with Consumption Time as a Leisure or Labor Substitute," Working Papers 1068, Queen's University, Department of Economics. [Downloadable!]
      Other versions:
    23. Giovanna Aguilar & Sílvio Rendon, 2007. "Employment and Deadweight Loss Effects of Observed Non-Wage Labor Costs," IZA Discussion Papers 2856, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    24. Karsten Staehr, 2008. "Estimates of employment and welfare effects of personal labour income taxation in a flat-tax country : The case of Estonia," Bank of Estonia Working Papers 2008-03, Bank of Estonia, revised 30 Oct 2008. [Downloadable!]
    25. Robert A. Moffitt, 2003. "The Negative Income Tax and the Evolution of U.S. Welfare Policy," NBER Working Papers 9751, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    26. Kenneth L. Judd, 2002. "Capital-Income Taxation with Imperfect Competition," American Economic Review, American Economic Association, vol. 92(2), pages 417-421, May. [Downloadable!]
    27. James R. Hines Jr., 2006. "Taxing Consumption and Other Sins," NBER Working Papers 12730, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    28. Erkki Koskela & Mikko Puhakka, 2006. "Cycles and Indeterminacy in Overlapping Generations Economies with Stone-Geary Preferences," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    29. Rebecca M. Blank, 2002. "Can Equity and Efficiency Complement Each Other?," NBER Working Papers 8820, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    30. Jason Bram & Andrew Haughwout & James Orr & Robert Rich & Rae Rosen, 2004. "The linkage between regional economic indexes and tax bases: evidence from New York," Staff Reports 188, Federal Reserve Bank of New York. [Downloadable!]
    31. Stefan Homburg, 2004. "A New Approach to Optimal Commodity Taxation," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    32. Louis Kaplow, 2006. "Capital Levies and Transition to a Consumption Tax," NBER Working Papers 12259, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    33. Philippe de Donder & Helmuth Cremer & Paul Dudley & Frank Rodriguez, 2009. "On the Value Added Taxation Status of National Postal Operators," Review of Network Economics, Concept Economics, vol. 8(3), pages 233-254, September. [Downloadable!]
    34. Blackorby, Charles & Brett, Craig, 2004. "Capital Taxation In A Simple Finite-Horizon Olg Model," The Warwick Economics Research Paper Series (TWERPS) 709, University of Warwick, Department of Economics. [Downloadable!]
      Other versions:
    35. Louis Kaplow, 2004. "On the (Ir)Relevence of Distribution and Labor Supply Distortion of Government Policy," NBER Working Papers 10490, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    36. Peter Sørensen, 2007. "The theory of optimal taxation: what is the policy relevance?," International Tax and Public Finance, Springer, vol. 14(4), pages 383-406, August. [Downloadable!] (restricted)
    37. John W. Diamond & George R. Zodrow, 2007. "Economic Effects of A Personal Capital Income Tax Add-on to a Consumption Tax," International Studies Program Working Paper Series, at AYSPS, GSU paper0715, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:
    38. Jie Zhang & James Davies & Jinli Zeng & Stuart McDonald, . "Optimal taxation in a growth model with public consumption and home production," MRG Discussion Paper Series 1707, School of Economics, University of Queensland, Australia. [Downloadable!]
      Other versions:
    39. Shinichi Nishiyama & Kent Smetters, 2003. "Consumption Taxes and Economic Efficiency in a Stochastic OLG Economy," NBER Working Papers 9492, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    40. Claus Thustrup Kreiner & Nicolaj Verdelin, 2008. "Optimal Provision of Public Goods: A Synthesis," EPRU Working Paper Series 08-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
    41. Antonio Rangel, 2005. "How to Protect Future Generations Using Tax-Base Restrictions," American Economic Review, American Economic Association, vol. 95(1), pages 314-346, March. [Downloadable!]
    42. John Creedy, 2003. "The Excess Burden of Taxation and Why it (Approximately) Quadruples When the Tax Rate Doubles," Treasury Working Paper Series 03/29, New Zealand Treasury. [Downloadable!]
    43. Claus Thustrup Kreiner & Nicolaj Verdelin, 2009. "Optimal Provision of Public Goods: A Synthesis," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    44. Javier Coto-Martínez & Carlos Garriga & Fernando Sánchez-Losada, 2007. "Optimal taxation with imperfect competition and aggregate returns to specialization," Working Papers 2007-036, Federal Reserve Bank of St. Louis. [Downloadable!]
      Other versions:
    45. Robert Moffitt, 2002. "Milton Friedman, the Negative Income Tax, and the Evolution of US Welfare Policy," Economics Working Paper Archive 486, The Johns Hopkins University,Department of Economics.
    46. R. Alison Felix, 2008. "The growth and volatility of state tax revenue sources in the Tenth District," Economic Review, Federal Reserve Bank of Kansas City, issue Q III, pages 63-88. [Downloadable!]

  21. Alan Auerbach & David Bradford, 2001. "Generalized Cash Flow Taxation," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
    Published as:

    Cited by:

    1. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    2. Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and How?," EPRU Working Paper Series 05-10, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
    3. Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series 03-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
    4. David F. Bradford, 2004. "The X Tax in the World Economy," NBER Working Papers 10676, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    5. David Bradford, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," Asia-Pacific Financial Markets, Springer, vol. 10(5), pages 591-610, September. [Downloadable!] (restricted)
      Other versions:
    6. Peter Birch Sorensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    7. Dirk Schindler & Bodo Hilgers, 2002. "Shall We Tax the Risk Premium?," CoFE Discussion Paper 02-17, Center of Finance and Econometrics, University of Konstanz. [Downloadable!]
    8. Peter Sørensen, 2005. "Neutral Taxation of Shareholder Income," International Tax and Public Finance, Springer, vol. 12(6), pages 777-801, November. [Downloadable!] (restricted)
    9. Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and how?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    10. Francesco Menoncin & Paolo Panteghini, 2009. "Retrospective Capital Gains Taxation in the Real World," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    11. Syed Ahsan & Panagiotis Tsigaris, 2003. "Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    12. Bjarne Jensen, 2009. "Valuation before and after tax in the discrete time, finite state no arbitrage model," Annals of Finance, Springer, vol. 5(1), pages 91-123, January. [Downloadable!] (restricted)
    13. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
    14. Alan J. Auerbach, 2006. "The Choice Between Income and Consumption Taxes: A Primer," NBER Working Papers 12307, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

  22. Alan J. Auerbach & James R. Hines Jr., 2001. "Perfect Taxation with Imperfect Competition," NBER Working Papers 8138, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. Eytan Sheshinski, 2006. "Optimum Commodity Taxation in Pooling Equilibria," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    2. Saku Aura & Thomas Davidoff, 2005. "Optimal Commodity Taxation when Land and Structures must be Taxed at the Same Rate," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    3. Mihir A. Desai & James R. Hines Jr., 2004. "Market Reactions to Export Subsidies," NBER Working Papers 10233, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    4. Arefiev, Nikolay & Baron, Tatyana, 2006. "Capital Taxation and Rent Seeking," MPRA Paper 9988, University Library of Munich, Germany. [Downloadable!]

  23. Alan J. Auerbach, 2001. "Taxation and Corporate Financial Policy," NBER Working Papers 8203, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Richard W. Kopcke, 2005. "The taxation of equity, dividends, and stock prices," Public Policy Discussion Paper 05-1, Federal Reserve Bank of Boston. [Downloadable!]
    2. Assaf Razin & Efraim Sadka, 2006. "Vying for Foreign Direct Investment: A EU-type Model of Tax Competition," NBER Working Papers 11991, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    3. Andreas Haufler & Marco Runkel, 2008. "Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    4. Ellen R. McGrattan & Edward C. Prescott, 2005. "Taxes, regulations, and the value of U.S. and U.K. corporations," Staff Report 309, Federal Reserve Bank of Minneapolis. [Downloadable!]
      Other versions:
    5. Strulik, Holger, 2007. "The Credit Channel of Tax Policy," Diskussionspapiere der Wirtschaftswissenschaftlichen Fakultät der Universität Hannover dp-368, Universität Hannover, Wirtschaftswissenschaftliche Fakultät. [Downloadable!]
    6. Christian Keuschnigg & Martin Dietz, 2007. "A growth oriented dual income tax," International Tax and Public Finance, Springer, vol. 14(2), pages 191-221, April. [Downloadable!] (restricted)
      Other versions:
    7. Strulik, Holger & Trimborn, Timo, 2008. "Anticipated Tax Reforms and Temporary Tax Cuts: A General Equilibrium Analysis," Diskussionspapiere der Wirtschaftswissenschaftlichen Fakultät der Universität Hannover dp-406, Universität Hannover, Wirtschaftswissenschaftliche Fakultät. [Downloadable!]
    8. Andrew Benito & Garry Young, 2002. "Financial Pressure and Balance Sheet Adjustment by UK Firms," Banco de España Working Papers 0209, Banco de España. [Downloadable!]
      Other versions:
    9. Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006. "Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    10. Stefania Albanesi, 2007. "Optimal taxation of entrepreneurial capital with private information," Discussion Papers 0607-11, Columbia University, Department of Economics. [Downloadable!]
      Other versions:
    11. Eugene Amromin & Paul Harrison & Steven Sharpe, 2006. "How did the 2003 dividend tax cut affect stock prices?," Working Paper Series WP-06-17, Federal Reserve Bank of Chicago. [Downloadable!]
      Other versions:
    12. Leora Klapper & Konstantinos Tzioumis, 2008. "Taxation and Capital Structure: evidence from a transition economy," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 16, Hellenic Observatory, LSE. [Downloadable!]
      Other versions:
    13. Tobias Lindhe & Jan Södersten, 2006. "The Equity Trap, the Cost of Capital and the Firm’s Growth Path," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    14. Clemens Sialm, 2006. "Investment Taxes and Equity Returns," NBER Working Papers 12146, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    15. Alan J. Auerbach, 2003. "Fiscal Policy, Past and Present," NBER Working Papers 10023, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    16. Christian Keuschnigg & Evelyn Ribi, 2009. "Profit Taxation and Finance Constraints," Working Papers 0916, Oxford University Centre for Business Taxation. [Downloadable!]
      Other versions:
    17. Andrew Benito & Garry Young, . "Hard Times or Great Expectations?: Dividend omissions and dividend cuts by UK firms," Bank of England working papers 147, Bank of England. [Downloadable!]
      Other versions:
    18. Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2008. "The Effect of Corporate Taxes on Investment and Entrepreneurship," NBER Working Papers 13756, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    19. Brys, Bert & Bovenberg, A. Lans, 2006. "The life cycle of the firm with debt and capital income taxes," Discussion Paper 91, Tilburg University, Center for Economic Research. [Downloadable!]
    20. Clemens Sialm, 2005. "Tax Changes and Asset Pricing: Time-Series Evidence," NBER Working Papers 11756, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    21. Thor O. Thoresen and Annette Alstadsæter, 2008. "Shifts in organizational form under a dual income tax system," Discussion Papers 529, Research Department of Statistics Norway. [Downloadable!]
      Other versions:
    22. Henrekson, Magnus & Sanandaji, Tino, 2008. "Entrepreneurship and the Theory of Taxation," Working Paper Series 732, Research Institute of Industrial Economics, revised 19 Aug 2009. [Downloadable!]
    23. Alan J. Auerbach & Kevin A. Hassett, 2005. "The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study," NBER Working Papers 11449, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    24. Alan Auerbach & Michael P. Devereux & Helen Simpson, 2007. "Taxing Corporate Income," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    25. Schreiber, Ulrich & Overesch, Michael & Büttner, Thiess & Wamser, Georg, 2006. "The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions," ZEW Discussion Papers 06-68, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research. [Downloadable!]
      Other versions:
    26. James Poterba, 2004. "Taxation and Corporate Payout Policy," NBER Working Papers 10321, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    27. Assaf Razin & Yona Rubinstein & Efraim Sadka, 2005. "Corporate Taxation and Bilateral FDI with Threshold Barriers," NBER Working Papers 11196, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    28. Doina Maria Radulescu & Michael Stimmelmayr, 2008. "The Welfare Loss from Differential Taxation of Sectors in Germany," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    29. Kenneth McKenzie, 2008. "Measuring tax incentives for R&D," International Tax and Public Finance, Springer, vol. 15(5), pages 563-581, October. [Downloadable!] (restricted)
    30. Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series 2009:7, Uppsala University, Department of Economics. [Downloadable!]
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    31. Leon Bettendorf & Albert van der Horst, 2006. "Documentation of CORTAX," CPB Memoranda 161, CPB Netherlands Bureau for Economic Policy Analysis. [Downloadable!]
    32. Philip Bunn & Kamakshya Trivedi, . "Corporate expenditures and pension contributions: evidence from UK company accounts," Bank of England working papers 276, Bank of England. [Downloadable!]
    33. Martin D. Dietz & Christian Keuschnigg, 2003. "Corporate Income Tax Reform in Switzerland," University of St. Gallen Department of Economics working paper series 2003 2003-07, Department of Economics, University of St. Gallen. [Downloadable!]
      Other versions:
    34. Alfons Weichenrieder & Tina Klautke, 2008. "Taxes and the Efficiency Costs of Capital Distortions," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    35. Mihir A. Desai & Dhammika Dharmapala, 2005. "Corporate Tax Avoidance and Firm Value," NBER Working Papers 11241, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    36. Mihir Desai & Alexander Dyck & Luigi Zingales, . "Corporate Governance and Taxation," American Law & Economics Association Annual Meetings 1093, American Law & Economics Association. [Downloadable!]
    37. Mihir A. Desai & Alexander Dyck & Luigi Zingales, 2004. "Theft and Taxes," NBER Working Papers 10978, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
      • Mihir A. Desai & Alexander Dyck & Luigi Zingales, 2003. "Theft and Taxes," International Tax Program Papers 0501, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Dec 2004. [Downloadable!]
      • Desai, Mihir & Dyck, Alexander & Zingales, Luigi, 2004. "Theft and Taxes," CEPR Discussion Papers 4816, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
    38. Philip Bunn & Garry Young, . "Corporate capital structure in the United Kingdom: determinants and adjustment," Bank of England working papers 226, Bank of England. [Downloadable!]
    39. Ahmed, S., 2004. "Modelling corporate tax liabilities using company accounts: a new framework," Cambridge Working Papers in Economics 0412, Faculty of Economics, University of Cambridge. [Downloadable!]
    40. Douhan, Robin & Henrekson, Magnus, 2007. "The Political Economy of Entrepreneurship," Working Paper Series 716, Research Institute of Industrial Economics. [Downloadable!]
    41. James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Studies Program Working Paper Series, at AYSPS, GSU paper0810, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    42. Georg Wamser, 2008. "The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach," Ifo Working Paper Series Ifo Working Paper No. 62, Ifo Institute for Economic Research at the University of Munich. [Downloadable!]

  24. Alan J. Auerbach & Jonathan M. Siegel, 2000. "Capital Gains Realizations of the Rich and Sophisticated," NBER Working Papers 7532, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Martin Gritsch & Tricia Coxwell Snyder, 2007. "Taxing Options: Do Ceos Respond To Favorable Tax Treatment Of Stock Options?," Eastern Economic Journal, Eastern Economic Association, vol. 33(3), pages 343-357, Summer. [Downloadable!]

  25. Alan J. Auerbach & Daniel Feenberg, 2000. "The Significance of Federal Taxes as Automatic Stabilizers," NBER Working Papers 7662, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Jagjit S. Chadha & Charles Nolan, 2004. " Optimal Simple Rules for the Conduct of Monetary and Fiscal Policy," CDMA Working Paper Series 0406, Centre for Dynamic Macroeconomic Analysis. [Downloadable!]
      Other versions:
    2. Alan J. Auerbach, 2000. "Formation of fiscal policy: the experience of the past twenty-five years," Economic Policy Review, Federal Reserve Bank of New York, issue Apr, pages 9-23. [Downloadable!]
    3. Nathan D. Grawe, 2007. "A Simulation of Counter-Cyclical Intervention: Some Practical Lessons," Journal of Economic Education, Helen Dwight Reid Foundation, vol. 38(4), pages 371-392. [Downloadable!]
    4. Immervoll, H., 2000. "Fiscal Drag - An Automatic Stabiliser?," Cambridge Working Papers in Economics 0025, Faculty of Economics, University of Cambridge. [Downloadable!]
    5. Burkhard Heer & Bernd Suessmuth, 2003. "Cold Progression and its Effects on Income Distribution," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    6. Thomas J. Kniesner & James P. Ziliak, 2000. "Tax Reform and Automatic Stabilization," Econometric Society World Congress 2000 Contributed Papers 0788, Econometric Society. [Downloadable!]
      Other versions:
    7. Tilman Brück & Andreas Cors & Klaus F. Zimmermann & Rudolf Zwiener, 2002. "Stability Criteria and Convergence: The Role of the System of National Accounts for Fiscal Policy in Europe," Discussion Papers of DIW Berlin 318, DIW Berlin, German Institute for Economic Research. [Downloadable!]
    8. Julia Darby & Jacques Mélitz, 2007. "Retirement, health, unemployment, the business cycle and automatic stabilization in the OECD," Money Macro and Finance (MMF) Research Group Conference 2006 81, Money Macro and Finance Research Group. [Downloadable!]
    9. Darrel Cohen & Glenn Follette, 2000. "The automatic fiscal stabilizers: quietly doing their thing," Economic Policy Review, Federal Reserve Bank of New York, issue Apr, pages 35-67. [Downloadable!]
    10. Ioana Moldovan, 2008. "Countercyclical Fiscal Policy and Cyclical Factor Utilization," Working Papers 2008_15, Department of Economics, University of Glasgow. [Downloadable!]
    11. Torben Andersen, 2005. "Is there a Role for an Active Fiscal Stabilization Policy?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    12. Antonio Fatas & Ilian Mihov, 2009. "The Euro and Fiscal Policy," NBER Working Papers 14722, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    13. Yesim Kustepeli & Onur Sapci, 2006. "Personal Income Tax Elasticity in Turkey: 1975-2005," Discussion Paper Series 06/01, Dokuz Eylül University, Faculty of Business, Department of Economics, revised 11 Jul 2006. [Downloadable!]
    14. Claus Thustrup Hansen & Henrik Jacobsen Kleven, 2000. "The Role of Taxes as Automatic Destabilizers in New Keynesian Economics," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    15. Karen E. Dynan & Douglas W. Elmendorf & Daniel E. Sichel, 2005. "Can financial innovation help to explain the reduced volatility of economic activity?," Finance and Economics Discussion Series 2005-54, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
      Other versions:
    16. Pereira, Manuel C, 2008. "Empirical evidence on the stabilizing role of fiscal and monetary policies in the US," MPRA Paper 17474, University Library of Munich, Germany, revised Sep 2009. [Downloadable!]
    17. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2009. "Automatic Stabilizers and Economic Crisis: US vs. Europe," IZA Discussion Papers 4310, Institute for the Study of Labor (IZA). [Downloadable!]
    18. Jansen, K., 2002. "scope for fiscal policy : with examples from Thailand," Working Papers - General Series 369, Institute of Social Studies. [Downloadable!]
    19. Rasmus Kattai & Kaie Kerem & Kadrin Keres & Martti Randveer, 2004. "Fiscal Policy as a Determinant of Consumption Expenditure: The Estonian Case," Working Papers 111, School of Economics and Business Administration, Tallinn University of Technology. [Downloadable!]
    20. Jean-Paul Lam & William Scarth, 2002. "Alternative Public Spending Rules and Output Volatility," Working Papers 02-37, Bank of Canada. [Downloadable!]
      Other versions:
    21. Mabbett D, 2004. "Fiscal Stabilisers In Europe: The Macroeconomic Impact Of Tax And Benefit Systems," EUROMOD Working Papers EM7/04, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
    22. Richard Blundell & Luigi Pistaferri & Ian Preston, 2004. "Consumption inequality and partial insurance," IFS Working Papers W04/28, Institute for Fiscal Studies. [Downloadable!]
      Other versions:
    23. José María Casado García, 2008. "From Income to Consumption: Measuring Households Partial Insurance," Working Papers 2008-09, FEDEA. [Downloadable!]
    24. James H. Stock & Mark W. Watson, 2002. "Has the Business Cycle Changed and Why?," NBER Working Papers 9127, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    25. Alan Auerbach, 2002. "Is There a Role for Discretionary Fiscal Policy?," NBER Working Papers 9306, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    26. C. Gabriel Di Bella, 2002. "Automatic Fiscal Stabilizers in France," IMF Working Papers 02/199, International Monetary Fund. [Downloadable!]
    27. Tilman Brück & Rudolf Zwiener, 2004. "Fiscal Policy Rules for Stabilisation and Growth: A Simulation Analysis of Deficit and Expenditure Targets in a Monetary Union," Discussion Papers of DIW Berlin 427, DIW Berlin, German Institute for Economic Research. [Downloadable!]
      Other versions:
    28. David B. Gordon & Eric M. Leeper, 2005. "Are Countercyclical Fiscal Policies Counterproductive?," NBER Working Papers 11869, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    29. Ioana Moldovan, 2007. "Countercyclical Taxes in a Monopolistically Competitive Environment," Working Papers 2007_42, Department of Economics, University of Glasgow. [Downloadable!]
    30. Alan J. Auerbach, 2009. "Implementing the New Fiscal Policy Activism," NBER Working Papers 14725, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    31. Michael Keen & Yitae Kim & Ricardo Varsano, 2008. "The “flat tax(es)”: principles and experience," International Tax and Public Finance, Springer, vol. 15(6), pages 712-751, December. [Downloadable!] (restricted)
    32. Darby, Julia & Mélitz, Jacques, 2007. "Labour Market Adjustment, Social Spending and the Automatic Stabilizers in the OECD," CEPR Discussion Papers 6230, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
    33. Carl E. Walsh, 2002. "The role of fiscal policy," FRBSF Economic Letter, Federal Reserve Bank of San Francisco, issue Sep 6. [Downloadable!]
    34. Mihir A. Desai & Robert J. Yetman, 2005. "Constraining Managers without Owners: Governance of the Not-for-Profit Enterprise," NBER Working Papers 11140, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    35. John Janssen, 2001. "New Zealand's Fiscal Policy Framework: Experience and Evolution," Treasury Working Paper Series 01/25, New Zealand Treasury. [Downloadable!]
    36. Darrel Cohen & Glenn Follette, 1999. "The automatic fiscal stabilizers: quietly doing their thing," Finance and Economics Discussion Series 1999-64, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
    37. Budnevich L., Carlos, 2002. "Countercyclical Fiscal Policy, A Review of the Literature, Empirical Evidence and some Policy Proposals," Working Papers UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER). [Downloadable!]
    38. Olivier Blanchard, 2000. "The automatic fiscal stabilizers: quietly doing their thing - commentary," Economic Policy Review, Federal Reserve Bank of New York, issue Apr, pages 69-74. [Downloadable!]
    39. Renee Philip & John Janssen, 2002. "Indicators of Fiscal Impulse for New Zealand," Treasury Working Paper Series 02/30, New Zealand Treasury. [Downloadable!]

  26. Alan J. Auerbach & Kevin A. Hassett, 2000. "On the Marginal Source of Investment Funds," NBER Working Papers 7821, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Christian Keuschnigg & Martin Dietz, 2007. "A growth oriented dual income tax," International Tax and Public Finance, Springer, vol. 14(2), pages 191-221, April. [Downloadable!] (restricted)
      Other versions:
    2. Raj Chetty & Emmanuel Saez, 2004. "Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut," NBER Working Papers 10841, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    3. Steve Bond & Michael Devereux & Alexander Klemm, 2005. "Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms," IFS Working Papers W05/17, Institute for Fiscal Studies. [Downloadable!]
    4. Eugene Amromin & Paul Harrison & Steven Sharpe, 2006. "How did the 2003 dividend tax cut affect stock prices?," Working Paper Series WP-06-17, Federal Reserve Bank of Chicago. [Downloadable!]
      Other versions:
    5. Tobias Lindhe & Jan Södersten, 2006. "The Equity Trap, the Cost of Capital and the Firm’s Growth Path," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    6. Andrew Benito & Garry Young, . "Hard Times or Great Expectations?: Dividend omissions and dividend cuts by UK firms," Bank of England working papers 147, Bank of England. [Downloadable!]
      Other versions:
    7. Mark H. Lang & Douglas A. Shackelford, 1999. "Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction," NBER Working Papers 6885, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    8. Alan J. Auerbach & Kevin A. Hassett, 2005. "The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study," NBER Working Papers 11449, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    9. Neves, Elisabete & Pindado, Julio & Torre, Chabela de la, 2006. "Dividends: New evidence on the catering theory," Documentos de Trabajo "Nuevas Tendencias en Dirección de Empresas". Working Papers "New Trends on Business Administration". 2006-14, Interuniversitary Doctorate Program "New Trends on Business Administration", Universities of Valladolid, Burgos and Salamanca (Spain). Programa de Doctorado Interuniversitario "Nuevas Tendencias en Di. [Downloadable!]
    10. James Poterba, 2004. "Taxation and Corporate Payout Policy," NBER Working Papers 10321, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    11. Doina Maria Radulescu & Michael Stimmelmayr, 2008. "The Welfare Loss from Differential Taxation of Sectors in Germany," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    12. Trevor S. Harris & R. Glenn Hubbard & Deen Kemsley, 1999. "The Share Price Effects of Dividend Taxes and Tax Imputation Credits," NBER Working Papers 7445, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    13. Doina Maria Radulescu & Michael Stimmelmayr, 2006. "ACE vs. CBIT: Which is Better for Investment and Welfare?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    14. Roger Gordon & Martin Dietz, 2006. "Dividends and Taxes," NBER Working Papers 12292, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    15. Philip Bunn & Kamakshya Trivedi, . "Corporate expenditures and pension contributions: evidence from UK company accounts," Bank of England working papers 276, Bank of England. [Downloadable!]
    16. George von Furstenberg & Ulf von Kalckreuth, 2007. "Dependence on External Finance by Manufacturing Sector: Examining the Measure and its Properties," Caepr Working Papers 2007-001, Center for Applied Economics and Policy Research, Economics Department, Indiana University Bloomington. [Downloadable!]
      Other versions:
    17. Andrew Benito & Garry Young, . "Financial pressure and balance sheet adjustment by UK firms," Bank of England working papers 168, Bank of England. [Downloadable!]
      Other versions:
    18. Raj Chetty & Emmanuel Saez, 2004. "Do Dividend Payments Respond to Taxes? Preliminary Evidence from the 2003 Dividend Tax Cut," NBER Working Papers 10572, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    19. Alan D. Viard, 2000. "The transition to consumption taxation, part 1: the impact on existing capital," Economic and Financial Policy Review, Federal Reserve Bank of Dallas, issue Q3, pages 2-22. [Downloadable!]
    20. Viktor Steiner, 2008. "Stimmelmayr, M: Fundamental Capital Income Tax Reforms—Discussion and Simulation Using ifoMOD," Journal of Economics, Springer, vol. 94(3), pages 279-282, September. [Downloadable!] (restricted)
    21. Lindhe, Tobias, 2002. "The Marginal Source of Finance," Working Paper Series 2002:9, Uppsala University, Department of Economics. [Downloadable!]
    22. Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford, 2000. "The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion," NBER Working Papers 8011, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    23. Andrew Benito & Ignacio Hernando, 2002. "Extricate: Financial Pressure and Firm Behaviour in Spain," Banco de España Working Papers 0227, Banco de España. [Downloadable!]

  27. Alan J. Auerbach & William G. Gale, 2000. "Perspectives on the Budget Surplus," NBER Working Papers 7837, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. Michael J. Fleming, 2001. "Financial market implications of the federal debt paydown," Staff Reports 120, Federal Reserve Bank of New York. [Downloadable!]
    2. Ben S. Bernanke & Vincent R. Reinhart & Brian P. Sack, 2004. "Monetary policy alternatives at the zero bound: an empirical assessment," Finance and Economics Discussion Series 2004-48, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
      Other versions:
    3. Douglas W. Elmendorf & Jeffrey B. Liebman & David W. Wilcox, 2001. "Fiscal Policy and Social Security Policy During the 1990s," NBER Working Papers 8488, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    4. Easterly, william, 2001. "Growth implosions, debt explosions, and my Aunt Marilyn : do growth slowdowns cause public debt crises?," Policy Research Working Paper Series 2531, The World Bank. [Downloadable!]

  28. Alan J. Auerbach & Kevin A. Hassett, 1999. "Uncertainty and the Design of Long-Run Fiscal Policy," NBER Working Papers 7036, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. Alan J. Auerbach & William G. Gale, 2000. "Perspectives on the Budget Surplus," NBER Working Papers 7837, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    2. Laurence J. Kotlikoff, 2001. "Generational Policy," NBER Working Papers 8163, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
      • Kotlikoff, Laurence J., 2002. "Generational policy," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 27, pages 1873-1932 Elsevier. [Downloadable!] (restricted)
    3. S. Nuri Erbas, 2002. "Primer on Reforms in a Second-Best Ambiguous Environment: A Case for Gradualism," IMF Working Papers 02/50, International Monetary Fund. [Downloadable!]
    4. John Stephenson & Grant Scobie, 2002. "The Economics of Population Ageing," Treasury Working Paper Series 02/04, New Zealand Treasury. [Downloadable!]
    5. Jukka Lassila & Tarmo Valkonen, 2007. "Longevity Adjustment of Pension Benefits," Discussion Papers 1073, The Research Institute of the Finnish Economy. [Downloadable!]
    6. Alan J. Auerbach & Kevin A. Hassett, 2002. "Optimal Long-Run Fiscal Policy: Constraints, Preferences and the Resolution of Uncertainty," NBER Working Papers 9132, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    7. Sally Wallace & James Alm, 2004. "The Jamaican Individual Income Tax," International Studies Program Working Paper Series, at AYSPS, GSU paper0430, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    8. Jan Bonenkamp & Martijn van de Ven, 2006. "A small stochastic model of a pension fund with endogenous saving," CPB Memoranda 168, CPB Netherlands Bureau for Economic Policy Analysis. [Downloadable!]
    9. Henning Bohn, 2001. "Retirement Savings in an Aging Society: A Case for Innovative Government Debt Management," University of California at Santa Barbara, Economics Working Paper Series wp3-01, Department of Economics, UC Santa Barbara. [Downloadable!]
      Other versions:
    10. Kruse, Agneta, 2002. "Ageing Populations and Intergenerational Risk-sharing in PAYG Pension Schemes," Working Papers 2002:18, Lund University, Department of Economics. [Downloadable!]

  29. Alan J. Auerbach & Philip Oreopoulos, 1999. "Generational Accounting and Immigration in the United States," NBER Working Papers 7041, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. Karin Mayr, 2005. "The Fiscal Impact of Immigrants in Austria – A Generational Accounting Analysis," Empirica, Springer, vol. 32(2), pages 181-216, 06. [Downloadable!] (restricted)
    2. Istvan Konya, 2001. "Optimal Immigration, Assimilation and Trade," Boston College Working Papers in Economics 507, Boston College Department of Economics. [Downloadable!]
    3. Alan J. Auerbach & Philip Oreopoulos, 1999. "Analyzing the Fiscal Impact of U.S. Immigration," American Economic Review, American Economic Association, vol. 89(2), pages 176-180, May. [Downloadable!] (restricted)
    4. Karin Mayr, 2004. "The fiscal impact of immigrants in Austria--a generational accounting analysis," Economics working papers 2004-09, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]

  30. Alan Auerbach, 1999. "On the Performance and Use of Government Revenue Forecasts," Berkeley Olin Program in Law & Economics, Working Paper Series 1000, Berkeley Olin Program in Law & Economics. [Downloadable!]

    Cited by:

    1. Teresa Leal & Javier J. Pérez & Mika Tujula & Jean-Pierre Vidal, 2007. "Fiscal forecasting - lessons from the literature and challenges," Working Paper Series 843, European Central Bank. [Downloadable!]
      Other versions:
    2. Pereira, Manuel C, 2009. "A new measure of fiscal shocks based on budget forecasts and its implications," MPRA Paper 17475, University Library of Munich, Germany. [Downloadable!]
    3. Stephan Danninger, 2005. "Revenue Forecasts as Performance Targets," IMF Working Papers 05/14, International Monetary Fund. [Downloadable!]
    4. Annette Kyobe & M. Cangiano & Stephan Danninger, 2005. "The Political Economy of Revenue-Forecasting Experience from Low-Income Countries," IMF Working Papers 05/2, International Monetary Fund. [Downloadable!]
    5. Mikhail Golosov & J. R. King, 2003. "Tax Revenue Forecasts in IMF-Supported Programs," IMF Working Papers 02/236, International Monetary Fund. [Downloadable!]
    6. Stijn Goeminne & Benny Geys & Carine Smolders, 2008. "Political fragmentation and projected tax revenues: evidence from Flemish municipalities," International Tax and Public Finance, Springer, vol. 15(3), pages 297-315, June. [Downloadable!] (restricted)
    7. Thiess Buettner & Björn Kauder, 2009. "Revenue Forecasting Practices: Differences across Countries and Consequences for Forecasting Performance," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    8. Carlos Capistrán-Carmona, 2005. "Bias in Federal Reserve Inflation Forecasts: Is the Federal Reserve Irrational or Just Cautious?," Computing in Economics and Finance 2005 127, Society for Computational Economics. [Downloadable!]
      Other versions:

  31. Alan J. Auerbach & Kevin A. Hassett, 1999. "A New Measure of Horizontal Equity," NBER Working Papers 7035, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Jordahl, Henrik & Micheletto, Luca, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Working Paper Series 2002:19, Uppsala University, Department of Economics. [Downloadable!]
      Other versions:
    2. Peter J. Lambert & Thor O. Thoresen, 2005. "Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004," University of Oregon Economics Department Working Papers 2005-13, University of Oregon Economics Department, revised 27 Oct 2005. [Downloadable!]
    3. Juan Carlos Cordoba & Genevieve Verdier, 2005. "Lucas vs. Lucas: On Inequality and Growth," Macroeconomics 0511021, EconWPA. [Downloadable!]
      Other versions:
    4. Ravallion, Martin & Lokshin, Michael, 2004. "Gainers and losers from trade reform in Morocco," Policy Research Working Paper Series 3368, The World Bank. [Downloadable!]
    5. Michael Grimm, 2005. "Removing the anonymity axiom in assessing pro-poor growth," Ibero America Institute for Econ. Research (IAI) Discussion Papers 113, Ibero-America Institute for Economic Research. [Downloadable!]
      Other versions:
    6. Jean-Yves Duclos & Vincent Jalbert & Abdelkrim Araar, 2001. "Classical Horizontal Inequity and Reranking: an Integrated Approach," UFAE and IAE Working Papers 478.01, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC). [Downloadable!]
      Other versions:
    7. Peter J. Lambert and Thor O. Thoresen, 2005. "Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004," Discussion Papers 434, Research Department of Statistics Norway. [Downloadable!]
    8. GALLEGO A., Juan Miguel, 2004. "Optimal income taxation with single and couple households," REVISTA DE ECONOMÍA DEL ROSARIO, UNIVERSIDAD DEL ROSARIO - FACULTAD DE ECONOMÍA. [Downloadable!]
    9. Jean-Yves Duclos, 2006. "Equity and Equality," IZA Discussion Papers 2284, Institute for the Study of Labor (IZA). [Downloadable!]
      Other versions:
    10. Ravallion, Martin, 2004. "Competing concepts of inequality in the globalization debate," Policy Research Working Paper Series 3243, The World Bank. [Downloadable!]
    11. Alan J. Auerbach & Kevin A. Hassett, 2002. "A New Measure of Horizontal Equity," American Economic Review, American Economic Association, vol. 92(4), pages 1116-1125, September. [Downloadable!]
      Other versions:
    12. Alan J. Auerbach & Ronald Lee, 2009. "Welfare and Generational Equity in Sustainable Unfunded Pension Systems," NBER Working Papers 14682, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    13. Peter Lambert & Thor Thoresen, 2009. "Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004," International Tax and Public Finance, Springer, vol. 16(2), pages 219-252, April. [Downloadable!] (restricted)

  32. Alan J. Auerbach & Leonard E. Burman & Jonathan Siegel, 1998. "Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data," NBER Working Papers 6399, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. John B. Shoven & Clemens Sialm, 1999. "Asset Location in Tax-Deferred and Conventional Savings Accounts," NBER Working Papers 7192, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    2. Zoran Ivkovich & James Poterba & Scott Weisbenner, 2004. "Tax-Motivated Trading by Individual Investors," NBER Working Papers 10275, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    3. Mark Grinblatt & Matti Keloharju, 2000. "Tax Loss Trading and Wash Sales," University of California at Los Angeles, Anderson Graduate School of Management 1059, Anderson Graduate School of Management, UCLA. [Downloadable!]
      Other versions:
    4. James M. Poterba & Scott J. Weisbenner, 1998. "Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns," NBER Working Papers 6616, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:

  33. Alan J. Auerbach, 1997. "Quantifying the Current U.S. Fiscal Imbalance," NBER Working Papers 6119, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. Alberto Alesina, 2000. "The Political Economy of the Budget Surplus in the United States," Journal of Economic Perspectives, American Economic Association, vol. 14(3), pages 3-19, Summer. [Downloadable!] (restricted)
    2. Muriel Bouchet, 2003. "The sustainability of the private sector pension system from a long-term perspective: the case of Luxembourg," BCL working papers 6, Central Bank of Luxembourg. [Downloadable!]
    3. John Stephenson & Grant Scobie, 2002. "The Economics of Population Ageing," Treasury Working Paper Series 02/04, New Zealand Treasury. [Downloadable!]
    4. Gemma Abío & Eduard Berenguer & Holger Bonin & Joan Gil & Concepció Patxot, 2003. "Is the deficit under control? A generational accounting perspective on fiscal policy and labour market trends in Spain," Investigaciones Economicas, Fundación SEPI, vol. 27(2), pages 309-341, May. [Downloadable!]
      Other versions:
    5. Alberto Alesina, 2000. "The Political Economy of the Budget Surplus in the U.S," NBER Working Papers 7496, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    6. Ananda Jayawickrama & Tilak Abeysinghe, 2006. "Sustainability Of Fiscal Deficits: The U.S. Experience 1929-2004," SCAPE Policy Research Working Paper Series 05xx, National University of Singapore, Department of Economics, SCAPE. [Downloadable!]
    7. Gemma Abio Roig & Joan Gil Trasfi & Concepcion Patxot Cardoner, 2005. "La Ley de Estabilidad Presupuestaria en el largo plazo: efecto del ciclo demografico," Working Papers in Economics 126, Universitat de Barcelona. Espai de Recerca en Economia. [Downloadable!]

  34. David Altig & Alan J. Auerbach & Laurence J. Kotlikoff & Kent A. Smetters & Jan Walliser, 1997. "Simulating U.S. Tax Reform," NBER Working Papers 6248, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    • David Altig & Alan J. Auerbach & Laurence J. Kotlikoff & Kent A. Smetters & Jan Walliser, 1997. "Simulating U.S. tax reform," Working Paper 9712, Federal Reserve Bank of Cleveland. [Downloadable!]

    Cited by:

    1. Katharine Anderson & Eric French & Tina Lam, 2004. "You can't take it with you: asset run-down at the end of the life cycle," Economic Perspectives, Federal Reserve Bank of Chicago, issue Q III, pages 40-54. [Downloadable!]
    2. Ernst Fehr & Wolfgang Wiegard, 2001. "The Incidence of an Extended Ace Corporation Tax," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    3. Edward N. Wolff & Ajit Zacharias, 2003. "The Levy Institute Measure of Economic Well-Being," Economics Working Paper Archive 372, Levy Economics Institute, The. [Downloadable!]

  35. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff & John Sabelhaus & David N. Weil, 1994. "The annuitization of Americans' resources: a cohort analysis," Working Paper 9413, Federal Reserve Bank of Cleveland. [Downloadable!]
    Other versions:

    Cited by:

    1. Jagadeesh Gokhale & Laurence J. Kotlikoff, 1999. "The impact of Social Security and other factors on the distribution of wealth," Working Paper 9913, Federal Reserve Bank of Cleveland. [Downloadable!]
      Other versions:
    2. Jagadeesh Gokhale & Laurence J. Kotlikoff & John Sabelhaus, 1995. "Understanding the postwar decline in United States saving: a cohort analysis," Working Paper 9518, Federal Reserve Bank of Cleveland. [Downloadable!]
    3. Laurence J. Kotlikoff, 2001. "Generational Policy," NBER Working Papers 8163, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
      • Kotlikoff, Laurence J., 2002. "Generational policy," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 27, pages 1873-1932 Elsevier. [Downloadable!] (restricted)
    4. Jagadeesh Gokhale & Laurence J. Kotlikoff & John Sabelhaus, 1996. "Understanding the Postwar Decline in U.S. Saving: A Cohort Analysis," NBER Working Papers 5571, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    5. Jagadeesh Gokhale & Laurence J. Kotlikoff & James Sefton & Martin Weale, 1999. "Simulating the Transmission of Wealth Inequity via Bequests," NBER Working Papers 7183, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    6. David Altig & Jagadeesh Gokhale, 1997. "Social Security privatization: a simple proposal," Working Paper 9703, Federal Reserve Bank of Cleveland. [Downloadable!]
    7. David Altig et al., 2001. "Simulating Fundamental Tax Reform in the United States," American Economic Review, American Economic Association, vol. 91(3), pages 574-595, June. [Downloadable!] (restricted)
    8. Laurence J. Kotlikoff, 1995. "Privatization of Social Security: How It Works and Why It Matters," NBER Working Papers 5330, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    9. Laurence J. Kotlikoff, 1996. "Simulating the Privatization of Social Security in General Equilibrium," NBER Working Papers 5776, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    10. Kam Ki Tang & Jie Zhang, 2007. "Morbidity, Mortality, Health Expenditures and Annuitization," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]

  36. Alan J. Auerbach, 1994. "The U.S. Fiscal Problem: Where We Are, How We Got Here and Where We're Going," NBER Working Papers 4709, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. J. Bradford De Long, . "Keynesianism, Pennsylvania-Avenue Style: Some Economic Consequences of the 1946 Employment Act," J. Bradford De Long's Working Papers _105, University of California at Berkeley, Economics Department. [Downloadable!]
    2. Alberto Alesina, 2000. "The Political Economy of the Budget Surplus in the United States," Journal of Economic Perspectives, American Economic Association, vol. 14(3), pages 3-19, Summer. [Downloadable!] (restricted)
    3. Bent E. Sorensen & Lisa Wu & Oved Yosha, 1999. "Output fluctuations and fiscal policy : U.S. state and local governments 1978-1994," Research Working Paper 99-05, Federal Reserve Bank of Kansas City. [Downloadable!]
      Other versions:
    4. John Stephenson & Grant Scobie, 2002. "The Economics of Population Ageing," Treasury Working Paper Series 02/04, New Zealand Treasury. [Downloadable!]
    5. John Janssen, 2001. "New Zealand's Fiscal Policy Framework: Experience and Evolution," Treasury Working Paper Series 01/25, New Zealand Treasury. [Downloadable!]

  37. Auerbach, A.J. & Gokhale, J. & Kotlikoff, L.J. & Steigum, E.Jr., 1993. "Generational Accounting in Norway: Is Norway Overconsuming its Petroleum Wealth?," Papers 06-93, Norwegian School of Economics and Business Administration-.
    Other versions:

    Cited by:

    1. Hans Fehr & Laurence J. Kotlikoff, 1997. "Generational Accounting in General Equilibrium," NBER Working Papers 5090, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    2. Alan Auerbach & Bruce Baker & Laurence Kotlikoff & Jan Walliser, 1997. "Generational Accounting in New Zealand: Is There Generational Balance?," International Tax and Public Finance, Springer, vol. 4(2), pages 201-228, May. [Downloadable!] (restricted)
    3. Muriel Bouchet, 2003. "The sustainability of the private sector pension system from a long-term perspective: the case of Luxembourg," BCL working papers 6, Central Bank of Luxembourg. [Downloadable!]

  38. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff & Erling Steigum, Jr., 1993. "Generational accounting in Norway: is the nation overconsuming its petroleum wealth?," Working Paper 9305, Federal Reserve Bank of Cleveland. [Downloadable!]

    Cited by:

    1. Jagadeesh Gokhale, 1996. "Demographic change, generational accounts, and national saving in the United States," Working Paper 9603, Federal Reserve Bank of Cleveland. [Downloadable!]

  39. Alan J. Auerbach & Kevin A. Hassett & Stephen D. Oliner, 1993. "Reassessing the Social Returns to Equipment Investment," NBER Working Papers 4405, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    Published as:

    Cited by:

    1. Michael Funke & Jessica Zuo, 2003. "Annual Hard Frosts, Scale Effects and Economic Development: A Case not Closed," Quantitative Macroeconomics Working Papers 20308, Hamburg University, Department of Economics. [Downloadable!]
    2. Steven M. Sheffrin & Robert K. Triest, 1995. "A new approach to causality and economic growth," Working Papers 95-12, Federal Reserve Bank of Boston. [Downloadable!]
    3. Artelaris, Panagiotis & Arvanitidis, Paschalis & Petrakos, George, 2006. "Theoretical and Methodological Study on Dynamic Growth Regions and Factors Explaining their Growth Performance," Papers DYNREG02, Economic and Social Research Institute (ESRI). [Downloadable!]
    4. Alan M. Taylor, 1995. "Growth and Convergence in the Asia-Pacific Region: On the Role of Openness, Trade and Migration," NBER Working Papers 5276, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    5. Peter Berck & Andrew Dabalen, 1995. "A CGE model for California tax policy analysis: a review of literature," Department of Agricultural & Resource Economics, UC Berkeley, Working Paper Series 767, Department of Agricultural & Resource Economics, UC Berkeley. [Downloadable!]
    6. Alan J. Auerbach & Kevin A. Hassett & Stephen D. Oliner, 1993. "Reassessing the Social Returns to Equipment Investment," NBER Working Papers 4405, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    7. Alan M. Taylor, 1999. "On the Costs of Inward-Looking Development: Historical Perspectives on Price Distortions, Growth, and Divergence in Latin American from 1930s - 1980s," NBER Working Papers 5432, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    8. Funke, Michael & Niebuhr, Annekatrin, 2000. "Spatial R&D Spillovers and Economic Growth - Evidence from West Germany," Discussion Paper Series 26396, Hamburg Institute of International Economics. [Downloadable!]
    9. Alejandro Diaz-Bautista, 2005. "Convergence and Economic Growth considering Human Capital and R&D Spillovers Convergencia y Crecimiento Economico en Mexico considerando al Capital Humano y derrames en Investigacion y Desarrollo," Urban/Regional 0506012, EconWPA. [Downloadable!]
    10. Sang-Yong Tom Lee & Xiao Jia Guo, 2004. "Information and Communications Technology (ICT) and Spillover: A Panel Analysis," Econometric Society 2004 Far Eastern Meetings 722, Econometric Society. [Downloadable!]
    11. Lori L. Taylor, 1998. "Does the United States still overinvest in housing?," Economic and Financial Policy Review, Federal Reserve Bank of Dallas, issue Q II, pages 10-18. [Downloadable!]
    12. Alan J. Auerbach & Kevin A. Hassett, 2005. "The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study," NBER Working Papers 11449, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    13. Kevin A. Hassett & R. Glenn Hubbard, 1999. "Are Investment Incentives Blunted by Changes in Prices of Capital Goods?," NBER Working Papers 6676, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    14. Uwe Dulleck & Neil Foster, 2007. "Imported Equipment, Human Capital and Economic Growth in Developing Countries," NCER Working Paper Series 16, National Centre for Econometric Research. [Downloadable!]
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    15. Artelaris, Panagiotis & Arvanitidis, Paschalis & Petrakos, George, 2007. "Explaining Knowledge-Based Economic Dynamism in a Global Scale," Papers DYNREG05, Economic and Social Research Institute (ESRI). [Downloadable!]
    16. Steve Dowrick, 1995. "The Determinants of Long-Run Growth," RBA Annual Conference Volume, in: Palle Andersen & Jacqueline Dwyer & David Gruen (ed.), Productivity and Growth Reserve Bank of Australia. [Downloadable!]
    17. Tim Besley, 2001. "From micro to macro: public policies and aggregate economic performance," Fiscal Studies, Institute for Fiscal Studies, vol. 22(3), pages 357-374, September. [Downloadable!]
    18. Jonathan Temple, 1995. "Testing the augmented Solow Model," Economics Papers 18 & 106., Economics Group, Nuffield College, University of Oxford. [Downloadable!]
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    19. Sun Sheng Han, George Ofori, 2001. "Construction industry in China's regional economy, 1990–1998," Construction Management & Economics, Taylor and Francis Journals, vol. 19(2), pages 189-205, March. [Downloadable!] (restricted)

  40. Alan J. Auerbach & Kevin Hassett, 1992. "Tax Policy and Business Fixed Investment in the United States," NBER Working Papers 3619, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Kevin A. Hassett & R. Glenn Hubbard, 1998. "Tax Policy and Investment," NBER Working Papers 5683, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    2. Austan Goolsbee, 1997. "Investment Tax Incentives, Prices, and the Supply of Capital Goods," NBER Working Papers 6192, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    3. Peter Berck & Andrew Dabalen, 1995. "A CGE model for California tax policy analysis: a review of literature," Department of Agricultural & Resource Economics, UC Berkeley, Working Paper Series 767, Department of Agricultural & Resource Economics, UC Berkeley. [Downloadable!]
    4. Alvarez JR, Luis & Kanniainen, Vesa & Södersten, Jan, 2000. "Why is the Corporation Tax Not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," Working Paper Series 2000:4, Uppsala University, Department of Economics. [Downloadable!]
      Other versions:
    5. Darrel Cohen & Jason Cummins, 2006. "A retrospective evaluation of the effects of temporary partial expensing," Finance and Economics Discussion Series 2006-19, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
    6. James R. Hines Jr., 1998. "Investment Ramifications of Distortionary Tax Subsidies," NBER Working Papers 6615, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    7. Alan J. Auerbach, 2003. "Fiscal Policy, Past and Present," NBER Working Papers 10023, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    8. Ricardo J. Caballero, 1997. "Aggregate Investment," NBER Working Papers 6264, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    9. Karzanova Irina, 2005. "Impact of tax regime on real sector investment in Russia: marginal effective tax rates for physical, human and R&D capital," EERC Working Paper Series 05-16e, EERC Research Network, Russia and CIS. [Downloadable!]
    10. James Smith, . "That elusive elasticity and the ubiquitous bias: is panel data a panacea?," Bank of England working papers 342, Bank of England. [Downloadable!]
    11. Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2008. "The Effect of Corporate Taxes on Investment and Entrepreneurship," NBER Working Papers 13756, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    12. Jason G. Cummins & R. Glenn Hubbard, 1994. "The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data," NBER Working Papers 4703, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    13. Cummins, Jason & Hassett, Kevin & Oliner, Stephen, 1997. "Investment Behavior, Observable Expectations and Internal Funds," Working Papers 97-30, C.V. Starr Center for Applied Economics, New York University. [Downloadable!]
      Other versions:
    14. Alan Auerbach, 2002. "Is There a Role for Discretionary Fiscal Policy?," NBER Working Papers 9306, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    15. Michael Wasylenko, 1997. "Taxation and economic development: the state of the economic literature," New England Economic Review, Federal Reserve Bank of Boston, issue Mar, pages 37-52. [Downloadable!]
    16. Maria Angelica Arbelaez & Juan Jose Echavarria, 2002. "Credit, Financial Liberalization and Manufacturing Investment in Colombia," RES Working Papers 3145, Inter-American Development Bank, Research Department. [Downloadable!]
    17. Rosanne Altshuler & Jason Cummins, 1998. "Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporations," Departmental Working Papers 199808, Rutgers University, Department of Economics. [Downloadable!]
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    18. Hansen, Sten, 1999. "Agency Costs, Credit Constraints and Corporate Investment," Working Paper Series 79, Sveriges Riksbank (Central Bank of Sweden). [Downloadable!]
    19. Todd Sinai & Joseph Gyourko, 2000. "The Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly-Traded Real Estate Firms," NBER Working Papers 7893, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    20. Cummins, J.G. & Dey, M., 1998. "Taxation, Investment, and Firm Growth with Heterogeneous Capital," Working Papers 98-07, C.V. Starr Center for Applied Economics, New York University. [Downloadable!]
    21. Ahmed, S., 2004. "Modelling corporate tax liabilities using company accounts: a new framework," Cambridge Working Papers in Economics 0412, Faculty of Economics, University of Cambridge. [Downloadable!]
    22. John Pointon, Suzanne Farrar, Jon Tucker, 1996. "European taxation and capital investment," European Journal of Finance, Taylor and Francis Journals, vol. 2(1), pages 57-76, March. [Downloadable!] (restricted)
    23. Giampaolo Arachi & Federico Biagi, 2005. "Taxation, Cost of Capital and Investment: Do Tax Asymmetries Matter?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 295-322, November. [Downloadable!]
    24. Alan J. Auerbach & Kevin Hassett & Jan Sodersten, 1996. "Taxation and Corporate Investment: The Impact of the 1991 Swedish Tax Reform," NBER Working Papers 5189, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  41. Alan J. Auerbach, 1992. "On the Design and Reform of Capital Gains Taxation," NBER Working Papers 3967, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Fischer, Carolyn & Toman, Michael & Kerr, Suzi, 1998. "Using Emissions Trading to Regulate U.S. Greenhouse Gas Emissions: An Overview of Policy Design and Implementation Issues," Discussion Papers dp-98-40, Resources For the Future. [Downloadable!]
    2. Stacy Dickert-Conlin & Cristian Meghea, 2004. "The Effect Of Social Security On Divorce And Remarriage Behavior," Working Papers, Center for Retirement Research at Boston College 2004-09, Center for Retirement Research. [Downloadable!]
    3. Michael Haliassos & Andrew B. Lyon, 1993. "Progressivity of Capital Gains Taxation with Optimal Portfolio Selection," NBER Working Papers 4253, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    4. Dirk Schindler & Bodo Hilgers, 2002. "Shall We Tax the Risk Premium?," CoFE Discussion Paper 02-17, Center of Finance and Econometrics, University of Konstanz. [Downloadable!]
    5. Eduardo Engel & Alexander Galetovic, 1998. "¿Qué hacer con los impuestos que pagan las ganancias de capital en Chile?," Documentos de Trabajo 46, Centro de Economía Aplicada, Universidad de Chile. [Downloadable!]

  42. Auerbach, A.J. & Kotlikoff, L.J. & Weil, D.N., 1992. "The Increasing Annuitization of the Elderly - Estimates and Implications for Intergenerational Transfers, Inequality and National Saving," Papers 6, Boston University - Department of Economics.
    Other versions:

    Cited by:

    1. Olivia S. Mitchell et al., 1999. "New Evidence on the Money's Worth of Individual Annuities," American Economic Review, American Economic Association, vol. 89(5), pages 1299-1318, December. [Downloadable!] (restricted)
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    2. W. G. Gale & J. K. Scholz, . "Intergenerational transfers and the accumulation of wealth," Institute for Research on Poverty Discussion Papers 1019-93, University of Wisconsin Institute for Research on Poverty. [Downloadable!]
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    3. Rowena A. Pecchenino & Patricia S. Pollard, 1998. "Reforming Social Security: a welfare analysis," Review, Federal Reserve Bank of St. Louis, issue Mar, pages 19-30. [Downloadable!]
    4. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff & John Sabelhaus & David N. Weil, 1995. "The Annuitization of Americans' Resources: A Cohort Analysis," NBER Working Papers 5089, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    5. Arnaud Van Bellingen, 2007. "Quelles perspectives de développement pour le marché des annuités?," CREPP Working Papers 0701, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège. [Downloadable!]
    6. Jeffrey R. Brown & James M. Poterba, 1999. "Joint Life Annuities and Annuity Demand by Married Couples," NBER Working Papers 7199, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    7. Rowena A. Pecchenino & Patricia S. Pollard, 1995. "The effects of annuities, bequests, and aging in an overlapping generations model of endogenous growth," Working Papers 1995-008, Federal Reserve Bank of St. Louis. [Downloadable!]
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    8. Rowena A. Pecchenino & Patricia S. Pollard, 2001. "Government mandated private pensions: a dependable foundation for retirement security?," Working Papers 1999-012, Federal Reserve Bank of St. Louis. [Downloadable!]
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    9. Jeffrey R. Brown, 1999. "Private Pensions, Mortality Risk, and the Decision to Annuitize," NBER Working Papers 7191, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    10. Patricia S. Pollard & Rowena A. Pecchenino, 1998. "The transition from a-pay-as-you-go to a fully-funded Social Security System: is there a role for social insurance?," Working Papers 1997-022, Federal Reserve Bank of St. Louis. [Downloadable!]
    11. Alpo Willman, 2007. "Sequential optimization, front-loaded information, and U.S. consumption," Working Paper Series 765, European Central Bank. [Downloadable!]

  43. Alan J. Auerbach & Laurence J. Kotlikoff, 1991. "How Rational Is the Purchase of Life Insurance?," NBER Working Papers 3063, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. Jeffrey R. Brown, 1999. "Are the Elderly Really Over-Annuitized? New Evidence on Life Insurance and Bequests," NBER Working Papers 7193, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  44. Alan J. Auerbach & Laurence Kotlikoff, 1991. "Life Insurance Inadequacy - Evidence From a Sample of Older Widows," NBER Working Papers 3765, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. B. Douglas Bernheim & Lorenzo Forni & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1999. "The adequacy of life insurance: evidence from the health and retirement survey," Working Paper 9914, Federal Reserve Bank of Cleveland. [Downloadable!]
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    2. B. Douglas Bernheim & Katherine Grace Carman & Jagadeesh Gokhale & Laurence J. Kotlikoff, 2001. "The Mismatch Between Life Insurance Holdings and Financial Vulnerabilities: Evidence from the Survey of Consumer Finances," NBER Working Papers 8544, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    3. B. Douglas Bernheim & Lorenzo Forni & Jagadeesh Gokhale & Laurence J. Kotlikoff, 2001. "The mismatch between life insurance holdings and financial vulnerabilities: evidence from the Health and Retirement Survey," Working Paper 0109, Federal Reserve Bank of Cleveland. [Downloadable!]
    4. James, Estelle, 1999. "Coverage under old-agesecurity programs and protection for the uninsured - What are the issues?," Policy Research Working Paper Series 2163, The World Bank. [Downloadable!]
    5. Patrick Artus, 1993. "Bien-être, croissance et systéme de retraite," Annales d'Economie et de Statistique, ADRES, issue 31, pages 05, Juillet-S. [Downloadable!]
    6. B. Douglas Bernheim & Solange Berstein, 2002. "Saving and Life Insurance Holdings at Boston University – A Unique Case Study," Working Papers Central Bank of Chile 161, Central Bank of Chile. [Downloadable!]

  45. Alan J. Auerbach & Kevin Hassett, 1991. "Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence," NBER Working Papers 3895, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Assaf Razin & Efraim Sadka, 2006. "Vying for Foreign Direct Investment: A EU-type Model of Tax Competition," NBER Working Papers 11991, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    2. Assaf Razin & Efraim Sadka, 2007. "Productivity and Taxes as Drivers of FDI," Working Papers 172007, Hong Kong Institute for Monetary Research. [Downloadable!]
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    3. Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Révil, 2001. "Foreign Direct Investment and Company Taxation in Europe," Economics Working Papers 004, European Network of Economic Policy Research Institutes. [Downloadable!]
    4. Michael Devereux & Harold Freeman, 1995. "The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes," International Tax and Public Finance, Springer, vol. 2(1), pages 85-106, February. [Downloadable!] (restricted)
    5. Bruce Blonigen, 2005. "A Review of the Empirical Literature on FDI Determinants," Atlantic Economic Journal, International Atlantic Economic Society, vol. 33(4), pages 383-403, December. [Downloadable!] (restricted)
    6. Timothy Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2009. "Public Policies and FDI Location: Differences between Developing and Developed Countries," International Studies Program Working Paper Series, at AYSPS, GSU paper0910, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    7. Ruud de Mooij & Sjef Ederveen, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," Asia-Pacific Financial Markets, Springer, vol. 10(6), pages 673-693, November. [Downloadable!] (restricted)
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    8. Roberta De Santis & Maria Cristina Mercuri & Claudio Vicarelli, 2001. "Taxes and Location of Foreign Direct Investments: an Empirical Analysys for the European Union Countries," ISAE Working Papers 24, ISAE - Institute for Studies and Economic Analyses - (Rome, ITALY). [Downloadable!]
    9. Nelly Exbrayat, 2008. "The Impact of Trade Integration and Agglomeration Economies on Tax Interactions : Evidence from OECD Countries," Post-Print hal-00270067_v1, HAL. [Downloadable!]
    10. Norbäck, Pehr-Johan & Persson, Lars & Vlachos, Jonas, 2006. "Cross-Border Acquisitions and Corporate Taxes: Efficiency and Tax Revenues," Working Paper Series 663, Research Institute of Industrial Economics. [Downloadable!]
    11. Mihir A. Desai & James R. Hines Jr., 2001. "Foreign Direct Investment in a World of Multiple Taxes," NBER Working Papers 8440, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    12. James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    13. Jason G. Cummins & R. Glenn Hubbard, 1994. "The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data," NBER Working Papers 4703, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    14. Assaf Razin & Yona Rubinstein & Efraim Sadka, 2005. "Corporate Taxation and Bilateral FDI with Threshold Barriers," NBER Working Papers 11196, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    15. James R. Hines Jr., 1997. "Altered States: Taxes and the Location of Foreign Direct Investment in America," NBER Working Papers 4397, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    16. Bruce A. Blonigen, 2005. "A Review of the Empirical Literature on FDI Determinants," NBER Working Papers 11299, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    17. Timothy J. Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2006. "Attracting FDI: Are Other Government Policies More Important than Taxation in Attracting FDI?," Hunter College Department of Economics Working Papers 414, Hunter College: Department of Economics. [Downloadable!]
    18. Rachel Griffith & Helen Simpson, 2001. "Characteristics of foreign-owned firms in British manufacturing," IFS Working Papers W01/10, Institute for Fiscal Studies. [Downloadable!]
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    19. Deborah L. Swenson, 2000. "Transaction Type and the Effect of Taxes on the Distribution of Foreign Direct Investment in the United States," NBER Chapters, in: International Taxation and Multinational Activity, pages 89-112 National Bureau of Economic Research, Inc. [Downloadable!]
    20. Agnes Benassy-Quere & Lionel Fontagne & Amina Lahreche-Revil, 2000. "Foreign Direct Investment and the Prospects for Tax Co-Ordination in Europe," Working Papers 2000-06, CEPII research center. [Downloadable!]

  46. Alan J. Auerbach & Kevin Hassett, 1991. "Corporate Savings and Shareholder Consumption," NBER Working Papers 2994, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Joseph G. Haubrich, 1990. "Consumption and fractional differencing: old and new anomalies," Working Paper 9010, Federal Reserve Bank of Cleveland. [Downloadable!]
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    2. David Altig, 1990. "The case of the missing interest deductions: will tax reform increase U. S. saving rates?," Economic Review, Federal Reserve Bank of Cleveland, issue Q IV, pages 22-34. [Downloadable!]
    3. Jonathan Skinner & Daniel Feenberg, 1990. "The Impact of the 1986 Tax Reform Act on Personal Saving," NBER Working Papers 3257, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    4. Frank R. Lichtenberg, 1996. "Labor Market Institutions, Liquidity Constraints, and Macroeconomic Stability," NBER Working Papers 3926, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    5. Mechthild Schrooten & Sabine Stephan, 2001. "Savings in Central Eastern Europe," Discussion Papers of DIW Berlin 250, DIW Berlin, German Institute for Economic Research. [Downloadable!]
    6. Alan J. Auerbach & Daniel Feenberg, 2000. "The Significance of Federal Taxes as Automatic Stabilizers," NBER Working Papers 7662, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    7. Alan J. Auerbach & Laurence J. Kotlikoff, 1990. "Demographics, Fiscal Policy, and U.S. Saving in the 1980s and Beyond," NBER Working Papers 3150, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    8. James M. Poterba, 1992. "Dividends, Capital Gains, and the Corporate Veil: Evidence from Britain, Canada, and the United States," NBER Working Papers 2975, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  47. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1991. "Generational Accounts - A Meaningful Alternative to Deficit Accounting," NBER Working Papers 3589, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    Published as:

    Cited by:

    1. Erling Steigum Jr., . "Fiscal Deficits, Asset Prices and Intergenerational Distribution in an Open Unionized Economy," EPRU Working Paper Series 97-19, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
    2. Juan Carlos Conesa & Carlos Garriga, 2009. "Generational policy and the macroeconomic measurement of tax incidence," Working Papers 2009-003, Federal Reserve Bank of St. Louis. [Downloadable!]
    3. Martin Feldstein, 1997. "The Missing Piece in Policy Analysis: Social Security Reform," NBER Working Papers 5413, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    4. Alan J. Auerbach & Young Jun Chun & Ilho Yoo, 2004. "The Fiscal Burden of Korean Reunification: A Generational Accounting Approach," NBER Working Papers 10693, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    5. Christian Hagist & Norbert Klusen & Andreas Plate & Bernd Raffelhüschen, 2005. "Social Health Insurance - the Major Driver of Unsustainable Fiscal Policy?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    6. Douglas W. Elmendorf & Louise M. Sheiner, 2000. "Should America Save for Its Old Age? Fiscal Policy, Population Aging, and National Saving," Journal of Economic Perspectives, American Economic Association, vol. 14(3), pages 57-74, Summer. [Downloadable!] (restricted)
    7. CATTOIR, Philippe & DOCQUIER, FrŽdŽric, 2000. "Debt-sharing and secession : a generational accounting approach," CORE Discussion Papers 2000003, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE). [Downloadable!]
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    8. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1995. "Restoring generational balance in U.S. fiscal policy: what will it take?," Economic Review, Federal Reserve Bank of Cleveland, issue Q I, pages 2-12. [Downloadable!]
    9. Holger Bonin & Joan Gil & Concepció Patxot, . "Beyond the Toledo agreement: The intergenerational impact of the Spanish pension reform," Studies on the Spanish Economy 38, FEDEA. [Downloadable!]
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    10. Laurence J. Kotlikoff, 2001. "Generational Policy," NBER Working Papers 8163, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
      • Kotlikoff, Laurence J., 2002. "Generational policy," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 27, pages 1873-1932 Elsevier. [Downloadable!] (restricted)
    11. Hans Fehr & Laurence J. Kotlikoff, 1997. "Generational Accounting in General Equilibrium," NBER Working Papers 5090, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    12. Teresa Leal & Javier J. Pérez & Mika Tujula & Jean-Pierre Vidal, 2007. "Fiscal forecasting - lessons from the literature and challenges," Working Paper Series 843, European Central Bank. [Downloadable!]
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    13. Laurence J. Kotlikoff & Bernd Raffelhuschen, 1999. "Generational Accounting around the Globe," American Economic Review, American Economic Association, vol. 89(2), pages 161-166, May. [Downloadable!] (restricted)
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    14. Tullio Jappelli & Franco Modigliani, 1998. "The Age-Saving Profile and the Life-Cycle Hypothesis," CSEF Working Papers 09, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy. [Downloadable!]
    15. Christian Keuschnigg & Mirela Keuschnigg & Reinhard Koman & Erik Lüth & Bernd Raffelüschen, 2000. "Public Debt and Generational Balance in Austria," Empirica, Springer, vol. 27(3), pages 225-252, September. [Downloadable!] (restricted)
    16. Alan Auerbach & Bruce Baker & Laurence Kotlikoff & Jan Walliser, 1997. "Generational Accounting in New Zealand: Is There Generational Balance?," International Tax and Public Finance, Springer, vol. 4(2), pages 201-228, May. [Downloadable!] (restricted)
    17. Gokhale, Jagadeesh & Raffelhueschen, Bernd, 2000. "Population Aging and Fiscal Policy in Europe and the United States," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    18. Tadashi Fukui & Yasushi Iwamoto, 2006. "Policy Options for Financing the Future Health and Long-Term Care Costs in Japan," NBER Working Papers 12427, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    19. Fanny Annemarie Kluge, 2009. "Transfers, consumption and income over the lifecycle in Germany," MPIDR Working Papers WP-2009-014, Max Planck Institute for Demographic Research, Rostock, Germany. [Downloadable!]
    20. A. Bovenberg & Harry Rele, 2000. "Generational Accounts for The Netherlands: An Update," International Tax and Public Finance, Springer, vol. 7(4), pages 411-430, August. [Downloadable!] (restricted)
    21. Jagadeesh Gokhale & Bernd Raffelhüschen, 1999. "Population aging and fiscal policy in Europe and the United States," Economic Review, Federal Reserve Bank of Cleveland, issue Q IV, pages 10-20. [Downloadable!]
    22. Nicola Sartor, 2001. "The Long-run Effects of the Italian Pension Reforms," International Tax and Public Finance, Springer, vol. 8(1), pages 83-111, January. [Downloadable!] (restricted)
    23. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff & John Sabelhaus & David N. Weil, 1995. "The Annuitization of Americans' Resources: A Cohort Analysis," NBER Working Papers 5089, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    24. M. Collado & Iñigo Iturbe-Ormaetxe & Guadalupe Valera, 2004. "Quantifying the Impact of Immigration on the Spanish Welfare State," Asia-Pacific Financial Markets, Springer, vol. 11(3), pages 335-353, May. [Downloadable!] (restricted)
      Other versions:
    25. Paul Masson & Michael Mussa, 1995. "Long-term tendencies in budget deficits and debt," Proceedings, Federal Reserve Bank of Kansas City, pages 5-55. [Downloadable!]
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    26. Kirdar, Murat G., 2008. "Estimating the impact of immigrants on the host country social security system when return migration is an endogenous choice," MPRA Paper 7803, University Library of Munich, Germany. [Downloadable!]
    27. Frits Bos, 2007. "The Dutch fiscal framework; history, current practice and the role of the CPB," CPB Documents 150, CPB Netherlands Bureau for Economic Policy Analysis. [Downloadable!]
    28. John P Haisken-DeNew & Christoph M. Schmidt & Thomas Bauer, 2004. "International Labor Migration, Economic Growth and Labor Markets – The Current State of Affairs," RWI Discussion Papers 0020, Rheinisch-Westfälisches Institut für Wirtschaftsforschung. [Downloadable!]
    29. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1991. "Generational accounting: a new approach for understanding the effects of fiscal policy on saving," Working Paper 9107, Federal Reserve Bank of Cleveland. [Downloadable!]
      Other versions:
    30. Jasmin Häcker & Bernd Raffelhüschen, 2006. "On the Inclusion of Dementia Patients into Compulsory Long-term Care Insurance - A Sustainable Step?," Swiss Journal of Economics and Statistics (SJES), Special Issues, Swiss Society of Economics and Statistics (SSES), vol. 142(S (specia), pages 113-116. [Downloadable!]
    31. James Banks & Carl Emmerson, 2000. "Public and private pension spending: principles, practice and the need for reform," Fiscal Studies, Institute for Fiscal Studies, vol. 21(1), pages 1-63, March. [Downloadable!]
    32. Alan J. Auerbach, 2005. "Who Bears the Corporate Tax? A review of What We Know," NBER Working Papers 11686, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    33. Muriel Bouchet, 2003. "The sustainability of the private sector pension system from a long-term perspective: the case of Luxembourg," BCL working papers 6, Central Bank of Luxembourg. [Downloadable!]
    34. James M. Poterba, 1997. "Do Budget Rules Work?," NBER Working Papers 5550, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    35. Robin Boadway, 2006. "Principles of Cost-Benefit Analysis," Microeconomics Working Papers 666, East Asian Bureau of Economic Research. [Downloadable!]
    36. Alan J. Auerbach & Philip Oreopoulos, 1999. "Analyzing the Fiscal Impact of U.S. Immigration," American Economic Review, American Economic Association, vol. 89(2), pages 176-180, May. [Downloadable!] (restricted)
    37. Bonin, Holger, 2001. "Will it Last? An Assessment of the 2001 German Pension Reform," IZA Discussion Papers 343, Institute for the Study of Labor (IZA). [Downloadable!]
    38. Willem H. Buiter & K.M. Kletzer, 1994. "Ponzi Finance, Government Solvency and the Redundancy or Usefulness of Public Debt," Cowles Foundation Discussion Papers 1070, Cowles Foundation, Yale University. [Downloadable!]
    39. Erling Steigum, 2001. "Trade Unions and the Burden of the Public Debt," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    40. Borgmann, Christoph & Heidler, Matthias, 2003. "Demographics and Volatile Social Security Wealth: Political Risks of Benefit Rule Changes in Germany," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    41. Daniele Franco & Jagadeesh Gokhale & Luigi Guiso & Laurence J. Kotlikoff & Nicola Sartor, 1992. "Generational accounting: the case of Italy," Working Paper 9208, Federal Reserve Bank of Cleveland. [Downloadable!]
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    42. Alan J. Auerbach, 1994. "The U.S. Fiscal Problem: Where We Are, How We Got Here and Where We're Going," NBER Working Papers 4709, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    43. Nick Draper & Alex Armstrong, 2007. "GAMMA, a Simulation Model for Ageing, Pensions and Public Finances," CPB Documents 147, CPB Netherlands Bureau for Economic Policy Analysis. [Downloadable!]
    44. Robert Fenge & Martin Werding, 2003. "Ageing and Fiscal Imbalances Across Generations: Concepts of Measurement," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    45. Carl E. Gjersem, 2002. "A presentation of Generational Accounting in Norway," Nordic Journal of Political Economy, Nordic Journal of Political Economy, vol. 28, pages 61-73. [Downloadable!]
    46. Keuschnigg, Christian & Keuschnigg, Mirela & Koman, Reinhard, 2000. "Public Debt and Generational Balance in Austria Lueth, Erik; Raffelhueschen, Bernd," Economics Series 80, Institute for Advanced Studies. [Downloadable!]
    47. Astrid Rosenschon, 2003. "Ist die Finanzpolitik der Bundesländer nachhaltig?," Kiel Working Papers 1173, Kiel Institute for the World Economy. [Downloadable!]
    48. Rydell, Ingrid, 2005. "Equity, Justice, Interdependence: Intergenerational Transfers and the Ageing Population," Arbetsrapport 2005:5, Institute for Futures Studies. [Downloadable!]
    49. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1994. "The 1995 budget and health care reform: a generational perspective," Economic Review, Federal Reserve Bank of Cleveland, issue Q I, pages 20-30. [Downloadable!]
    50. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1993. "Generational accounts and lifetime tax rates, 1900-1991," Economic Review, Federal Reserve Bank of Cleveland, issue Q I, pages 2-13. [Downloadable!]
    51. Alan J. Auerbach & Young Jun Chun, 2003. "Generational Accounting in Korea," NBER Working Papers 9983, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    52. Jagadeesh Gokhale, 1996. "Demographic change, generational accounts, and national saving in the United States," Working Paper 9603, Federal Reserve Bank of Cleveland. [Downloadable!]
    53. Bonin, Holger, 2002. "Eine fiskalische Gesamtbilanz der Zuwanderung nach Deutschland," IZA Discussion Papers 516, Institute for the Study of Labor (IZA). [Downloadable!]
    54. Jagadeesh Gokhale et al., 2000. "Generational Accounts for the United States: An Update," American Economic Review, American Economic Association, vol. 90(2), pages 293-296, May. [Downloadable!] (restricted)
    55. Alexander W. Blocker & Laurence J. Kotlikoff & Stephen A. Ross, 2008. "The True Cost of Social Security," NBER Working Papers 14427, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    56. Gemma Abío & Eduard Berenguer & Holger Bonin & Joan Gil & Concepció Patxot, 2003. "Is the deficit under control? A generational accounting perspective on fiscal policy and labour market trends in Spain," Investigaciones Economicas, Fundación SEPI, vol. 27(2), pages 309-341, May. [Downloadable!]
      Other versions:
    57. Marco Bassetto & Narayana Kocherlakota, 2003. "On the Irrelevance of Government Debt When Taxes are Distortionary," Levine's Bibliography 506439000000000295, UCLA Department of Economics. [Downloadable!]
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    58. Bernd Raffelhuschen, 1999. "Generational Accounting in Europe," American Economic Review, American Economic Association, vol. 89(2), pages 167-170, May. [Downloadable!] (restricted)
    59. Andrew Mason & Ronald Lee & An-Chi Tung & Mun-Sim Lai & Tim Miller, 2006. "Population Aging and Intergenerational Transfers: Introducing Age into National Accounts," NBER Working Papers 12770, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    60. Eric O'N. Fisher, 1994. "A Note on the Core of a Monetary Economy," GE, Growth, Math methods 9411001, EconWPA. [Downloadable!]
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    61. Sita Nataraj Slavov, 2001. "Age Bias in Fiscal Policy: Why Does the Political Process Favor the Elderly?," Occidental Economics Working Papers 1, Occidental College, Department of Economics, revised Jan 2006. [Downloadable!]
    62. Bonin, Holger, 2001. "Fiskalische Effekte der Zuwanderung nach Deutschland - Eine Generationenbilanz," IZA Discussion Papers 305, Institute for the Study of Labor (IZA). [Downloadable!]
    63. Vincenzo Galasso, 1999. "The US Social Security System: What Does Political Sustainability Imply?," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 2(3), pages 698-730, July. [Downloadable!] (restricted)
    64. Karin Mayr, 2004. "The fiscal impact of immigrants in Austria--a generational accounting analysis," Economics working papers 2004-09, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]
    65. Reijo Vanne, 2002. "The Finnish Generational Accounting Revisited," Nordic Journal of Political Economy, Nordic Journal of Political Economy, vol. 28, pages 13-25. [Downloadable!]
    66. Jagadeesh Gokhale & Laurence J. Kotlikoff, 1998. "Medicare from the Perspective of Generational Accounting," NBER Working Papers 6596, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    67. Dirk Niepelt, 2004. "Tax Smoothing versus Tax Shifting," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 7(1), pages 27-51, January. [Downloadable!] (restricted)
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    68. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1992. "Social security and Medicare policy from the perspective of generational accounting," Working Paper 9206, Federal Reserve Bank of Cleveland. [Downloadable!]
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    69. Paul J. M. Klumpes, 2003. "Determinants of government underfunded public pension liabilities in the OECD," European Accounting Review, Taylor and Francis Journals, vol. 12(3), pages 489-513, September. [Downloadable!] (restricted)
    70. Dirk Niepelt, 2005. "Starving the Beast? Intra-Generational Conflict and Balanced Budget Rules," Working Papers 05.04, Swiss National Bank, Study Center Gerzensee. [Downloadable!]
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    71. Jagadeesh Gokhale & Bernd Raffelhuschen & Jan Walliser, 1994. "The burden of German unification: a generational accounting approach," Working Paper 9412, Federal Reserve Bank of Cleveland. [Downloadable!]
    72. Antoine Bommier & Ronald Lee & Timothy Miller & Stephane Zuber, 2004. "Who Wins and Who Loses? Public Transfer Accounts for US Generations Born 1850 to 2090," NBER Working Papers 10969, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    73. Eric O'N. Fisher & YoungSoo Woo, 1994. "A New Meaure of the Korean Current Account," International Finance 9411001, EconWPA. [Downloadable!]
    74. Gebhard Kirchgässner & Silika Prohl, 2008. "Sustainability of Swiss Fiscal Policy," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 144(I), pages 57-83, March. [Downloadable!]
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    75. Antonio Rangel, 2005. "How to Protect Future Generations Using Tax-Base Restrictions," American Economic Review, American Economic Association, vol. 95(1), pages 314-346, March. [Downloadable!]
    76. Sebald,Alexander C. & Neubourg,Chris,de, 2003. "Paying for Pensions and Other Public Expenditures: Overtaxing our Children?," Research Memoranda 062, Maastricht : METEOR, Maastricht Research School of Economics of Technology and Organization. [Downloadable!]
    77. Ferhan Salman, 2004. "Balancing Turkey’s Intertemporal Budget Gap," Working Papers 0408, Research and Monetary Policy Department, Central Bank of the Republic of Turkey. [Downloadable!]
    78. Jasmin Häcker & Bernd Raffelhüschen, 2004. "Denn sie wussten, was sie taten: zur Reform der Sozialen Pflegeversicherung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 73(1), pages 158-174.
    79. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff & Erling Steigum, Jr., 1993. "Generational accounting in Norway: is the nation overconsuming its petroleum wealth?," Working Paper 9305, Federal Reserve Bank of Cleveland. [Downloadable!]
    80. Fabrizio Balassone & Daniele Franco & Stefania Zotteri, 2006. "EMU fiscal indicators: a misleading compass?," Empirica, Springer, vol. 33(2), pages 63-87, June. [Downloadable!] (restricted)
    81. G.E. Hebbink, 2000. "Demographic ageing and sustainability of fiscal policy: projections with a renewed generational accounting model," WO Research Memoranda (discontinued) 609, Netherlands Central Bank, Research Department. [Downloadable!]
    82. Alan J. Auerbach & Philip Oreopoulos, 1999. "Generational Accounting and Immigration in the United States," NBER Working Papers 7041, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    83. Gemma Abio Roig & Joan Gil Trasfi & Concepcion Patxot Cardoner, 2005. "La Ley de Estabilidad Presupuestaria en el largo plazo: efecto del ciclo demografico," Working Papers in Economics 126, Universitat de Barcelona. Espai de Recerca en Economia. [Downloadable!]
    84. Jagadeesh Gokhale & Benjamin R. Page & John R. Sturrock, 1997. "Generational accounts for the United States: an update," Economic Review, Federal Reserve Bank of Cleveland, issue Q IV, pages 2-23. [Downloadable!]
    85. Cattoir, Philippe & Docquier, Frédéric, 2004. "Population Prospects and the Determination of a Debt-Sharing Rule between Seceding Regions," IZA Discussion Papers 1022, Institute for the Study of Labor (IZA). [Downloadable!]

  48. Alan J. Auerbach & Jinyong Cai & Laurence J. Kotlikoff, 1991. "U.S. Demographics and Saving: Predictions of Three Saving Models," NBER Working Papers 3404, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Leon Bettendorf & Ben Heijdra, 2005. "Population Ageing and Pension Reform in a Small Open Economy with Non-Traded Goods," Tinbergen Institute Discussion Papers 05-021/2, Tinbergen Institute. [Downloadable!]
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  49. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1991. "Social Security and Medicare Policy From the Perspective of Generational Accounting," NBER Working Papers 3915, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    Published as:

    Cited by:

    1. Karin Mayr, 2005. "The Fiscal Impact of Immigrants in Austria – A Generational Accounting Analysis," Empirica, Springer, vol. 32(2), pages 181-216, 06. [Downloadable!] (restricted)
    2. Casey B. Mulligan, 2000. "Can Monopoly Unionism Explain Publicly Induced Retirement?," NBER Working Papers 7680, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    3. Casey B. Mulligan & Xavier Sala-i-Martin, 1999. "Social Security in Theory and Practice (II): Efficiency Theories, Narrative Theories, and Implications for Reform," NBER Working Papers 7119, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    4. Christian Hagist & Norbert Klusen & Andreas Plate & Bernd Raffelhüschen, 2005. "Social Health Insurance - the Major Driver of Unsustainable Fiscal Policy?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    5. Alan J. Auerbach & Young Jun Chun & Ilho Yoo, 2004. "The Fiscal Burden of Korean Reunification: A Generational Accounting Approach," NBER Working Papers 10693, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    6. Casey B. Mulligan & Xavier Sala-i-Martin, 2003. "Repeated Games with Observation Costs," Discussion Papers 0203-16, Columbia University, Department of Economics. [Downloadable!]
    7. Casey B. Mulligan & Xavier Sala-i-Martín, 2003. "Social Security, Retirement, and the Single-Mindedness of the Electorate," Economics Working Papers 686, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
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    8. Casey B. Mulligan & Xavier Sala-i-Martin, 1999. "Gerontocracy, Retirement, and Social Security," NBER Working Papers 7117, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    9. Mark McClellan & Jonathan Skinner, 1997. "The Incidence of Medicare," NBER Working Papers 6013, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    10. Casey B. Mulligan & Xavier Sala-i-Martin, 1999. "Social Security in Theory and Practice (I): Facts and Political Theories," Economics Working Papers 384, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
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    11. Julie Lee & Mark McClellan & Jonathan Skinner, 1999. "The Distributional Effects of Medicare," NBER Working Papers 6910, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    12. Karin Mayr, 2004. "The fiscal impact of immigrants in Austria--a generational accounting analysis," Economics working papers 2004-09, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]
    13. Casey B. Mulligan & Xavier Sala-i-Martin, 2002. "Social Security in theory and practice wth implications for reform," Discussion Papers 0203-01, Columbia University, Department of Economics. [Downloadable!]

  50. Albert Ando & Alan J. Auerbach, 1991. "The Cost of Capital in Japan: Recent Evidence and Further Results," NBER Working Papers 3371, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Albert Ando & John Hancock & Gary Sawchuk, 1998. "Cost of Capital for the United States, Japan, and Canada: An Attempt at Measurement Based on Individual Company Records and Aggregate National Acccoun," NBER Working Papers 5884, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    2. Nobuhiro Kiyotaki & Kenneth D. West, 1997. "Business Fixed Investment and the Recent Business Cycle in Japan," NBER Working Papers 5546, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    3. George Furstenberg, 1998. "From Worldwide Capital Mobility to International Financial Integration: A Review Essay," Open Economies Review, Springer, vol. 9(1), pages 53-84, January. [Downloadable!] (restricted)

  51. Alan J. Auerbach, 1991. "Retrospective Capital Gains Taxation," NBER Working Papers 2792, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Jack M. Mintz & Stephen R. Richardson, 1995. "The Lifetime Capital Gains Exemption: An Evaluation," Canadian Public Policy, University of Toronto Press, vol. 21(s1), pages 1-12, November. [Downloadable!] (restricted)
    2. Christian Keuschnigg & Martin Dietz, 2007. "A growth oriented dual income tax," International Tax and Public Finance, Springer, vol. 14(2), pages 191-221, April. [Downloadable!] (restricted)
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    3. Alan A. Auerbach & David F. Bradford, 2001. "Generalized Cash Flow Taxation," NBER Working Papers 8122, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    4. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    5. Cnossen,Sijbren & Bovenberg,Lans, 2000. "Fundamental Tax Reform In The Netherlands," Research Memoranda 003, Maastricht : METEOR, Maastricht Research School of Economics of Technology and Organization. [Downloadable!]
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    6. Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series 03-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
    7. Alan J. Auerbach & Roger H. Gordon, 2002. "Taxation of Financial Services under a VAT," American Economic Review, American Economic Association, vol. 92(2), pages 411-416, May. [Downloadable!]
    8. Peter Birch Sorensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    9. Louis Kaplow, 1994. "Human Capital and the Income Tax," NBER Working Papers 4299, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    10. Pablo Serra & Juan Toro, 1994. "¿Es Eficiente el Sistema Tributario Chileno?," Cuadernos de Economía (Latin American Journal of Economics), Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 31(94), pages 423-448. [Downloadable!]
    11. Dirk Schindler & Bodo Hilgers, 2002. "Shall We Tax the Risk Premium?," CoFE Discussion Paper 02-17, Center of Finance and Econometrics, University of Konstanz. [Downloadable!]
    12. David F. Bradford, 1997. "Fixing Capital Gains: Symmetry, Consistency and Correctness in the Taxation of Financial Instruments," NBER Working Papers 5754, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    13. George Fane & Martin Richardson, 2004. "Capital gains, negative gearing and effective tax rates on income from rented houses in Australia," Departmental Working Papers 2004-06, Australian National University, Economics RSPAS. [Downloadable!]
    14. Peter Sørensen, 2005. "Neutral Taxation of Shareholder Income," International Tax and Public Finance, Springer, vol. 12(6), pages 777-801, November. [Downloadable!] (restricted)
    15. Julian Alworth, 1998. "Taxation and Integrated Financial Markets: The Challenges of Derivatives and Other Financial Innovations," International Tax and Public Finance, Springer, vol. 5(4), pages 507-534, October. [Downloadable!] (restricted)
    16. Harold M. Somers, 1991. "Leverage: The Tax Incentives," UCLA Economics Working Papers 625, UCLA Department of Economics. [Downloadable!]
    17. Francesco Menoncin & Paolo Panteghini, 2009. "Retrospective Capital Gains Taxation in the Real World," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    18. Syed Ahsan & Panagiotis Tsigaris, 2003. "Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    19. Bjarne Jensen, 2009. "Valuation before and after tax in the discrete time, finite state no arbitrage model," Annals of Finance, Springer, vol. 5(1), pages 91-123, January. [Downloadable!] (restricted)
    20. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
    21. Eduardo Engel & Alexander Galetovic, 1998. "¿Qué hacer con los impuestos que pagan las ganancias de capital en Chile?," Documentos de Trabajo 46, Centro de Economía Aplicada, Universidad de Chile. [Downloadable!]
    22. Martin D. Dietz, 2004. "Dividend and Capital Gains Taxation in a Cross-Section of Firms," Public Economics 0405004, EconWPA. [Downloadable!]
    23. Roger H. Gordon, 1990. "Can Capital Income Taxes Survive in Open Economies?," NBER Working Papers 3416, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    24. Jack M. Mintz, 2003. "Taxing Financial Activity," International Tax Program Papers 0305, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
    25. Syed Ahsan & Peter Tsigaris, 1998. "The design of a consumption tax under capital risk," Journal of Economics, Springer, vol. 68(1), pages 53-78, February. [Downloadable!] (restricted)
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    26. Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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      • Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995 Elsevier. [Downloadable!] (restricted)

  52. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1991. "Generational accounting: a new approach for understanding the effects of fiscal policy on saving," Working Paper 9107, Federal Reserve Bank of Cleveland. [Downloadable!]
    Published as:

    Cited by:

    1. John Considine & Liam A. Gallagher, 2004. "UK Debt Sustainability: Some Nonlinear Evidence and Theoretical Implications," Money Macro and Finance (MMF) Research Group Conference 2004 59, Money Macro and Finance Research Group. [Downloadable!]
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    2. Alan J. Auerbach & Young Jun Chun & Ilho Yoo, 2004. "The Fiscal Burden of Korean Reunification: A Generational Accounting Approach," NBER Working Papers 10693, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    3. Zamac, Jovan & Hallberg, Daniel & Lindh, Thomas, 2008. "Low fertility and long run growth in an economy with a large public sector," CAFO Working Papers 2009:5, Centre for Labour Market Policy Research (CAFO), School of Management and Economics, Växjö University. [Downloadable!]
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    4. Holger Bonin & Joan Gil & Concepció Patxot, . "Beyond the Toledo agreement: The intergenerational impact of the Spanish pension reform," Studies on the Spanish Economy 38, FEDEA. [Downloadable!]
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    5. Alan Auerbach & Bruce Baker & Laurence Kotlikoff & Jan Walliser, 1997. "Generational Accounting in New Zealand: Is There Generational Balance?," International Tax and Public Finance, Springer, vol. 4(2), pages 201-228, May. [Downloadable!] (restricted)
    6. Gokhale, Jagadeesh & Raffelhueschen, Bernd, 2000. "Population Aging and Fiscal Policy in Europe and the United States," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    7. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1992. "Assessing the impact of income tax, social security tax, and health care spending on U.S. saving rates," Economic Review, Federal Reserve Bank of Cleveland, issue Q IV, pages 13-21. [Downloadable!]
    8. John P Haisken-DeNew & Christoph M. Schmidt & Thomas Bauer, 2004. "International Labor Migration, Economic Growth and Labor Markets – The Current State of Affairs," RWI Discussion Papers 0020, Rheinisch-Westfälisches Institut für Wirtschaftsforschung. [Downloadable!]
    9. Muriel Bouchet, 2003. "The sustainability of the private sector pension system from a long-term perspective: the case of Luxembourg," BCL working papers 6, Central Bank of Luxembourg. [Downloadable!]
    10. Willem H. Buiter, 1995. "Generational Accounts, Aggregate Saving and Intergenerational Distribution," NBER Working Papers 5087, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    11. Borgmann, Christoph & Heidler, Matthias, 2003. "Demographics and Volatile Social Security Wealth: Political Risks of Benefit Rule Changes in Germany," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    12. Alan J. Auerbach & Young Jun Chun, 2003. "Generational Accounting in Korea," NBER Working Papers 9983, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    13. Bonin, Holger, 2002. "Eine fiskalische Gesamtbilanz der Zuwanderung nach Deutschland," IZA Discussion Papers 516, Institute for the Study of Labor (IZA). [Downloadable!]
    14. Uhlig, H. & Yanagawa, N., 1994. "Increasing the Capital Income Tax Leads to Faster Growth," Discussion Paper 115, Tilburg University, Center for Economic Research. [Downloadable!]
    15. Gemma Abío & Eduard Berenguer & Holger Bonin & Joan Gil & Concepció Patxot, 2003. "Is the deficit under control? A generational accounting perspective on fiscal policy and labour market trends in Spain," Investigaciones Economicas, Fundación SEPI, vol. 27(2), pages 309-341, May. [Downloadable!]
      Other versions:
    16. Bonin, Holger, 2001. "Fiskalische Effekte der Zuwanderung nach Deutschland - Eine Generationenbilanz," IZA Discussion Papers 305, Institute for the Study of Labor (IZA). [Downloadable!]
    17. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1992. "Social security and Medicare policy from the perspective of generational accounting," Working Paper 9206, Federal Reserve Bank of Cleveland. [Downloadable!]
      Other versions:
    18. Jagadeesh Gokhale & Bernd Raffelhuschen & Jan Walliser, 1994. "The burden of German unification: a generational accounting approach," Working Paper 9412, Federal Reserve Bank of Cleveland. [Downloadable!]
    19. Gebhard Kirchgässner & Silika Prohl, 2008. "Sustainability of Swiss Fiscal Policy," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 144(I), pages 57-83, March. [Downloadable!]
      Other versions:
    20. Jasmin Häcker & Bernd Raffelhüschen, 2004. "Denn sie wussten, was sie taten: zur Reform der Sozialen Pflegeversicherung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 73(1), pages 158-174.
    21. G.E. Hebbink, 2000. "Demographic ageing and sustainability of fiscal policy: projections with a renewed generational accounting model," WO Research Memoranda (discontinued) 609, Netherlands Central Bank, Research Department. [Downloadable!]
    22. Gemma Abio Roig & Joan Gil Trasfi & Concepcion Patxot Cardoner, 2005. "La Ley de Estabilidad Presupuestaria en el largo plazo: efecto del ciclo demografico," Working Papers in Economics 126, Universitat de Barcelona. Espai de Recerca en Economia. [Downloadable!]

  53. Alan J. Auerbach, 1990. "Public Sector Dynamics," NBER Working Papers 3508, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. Blackorby, Charles & Brett, Craig, 2004. "Capital Taxation In A Simple Finite-Horizon Olg Model," The Warwick Economics Research Paper Series (TWERPS) 709, University of Warwick, Department of Economics. [Downloadable!]
      Other versions:

  54. Alan J. Auerbach, 1990. "Tax Reform and Adjustment Costs: The Impact on Investment and Market Value," NBER Working Papers 2103, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Andrew B. Lyon, 1989. "The Effect Of The Investment Tax Credit On The Value Of The Firm," NBER Working Papers 2537, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    2. Strulik, Holger & Trimborn, Timo, 2008. "Anticipated Tax Reforms and Temporary Tax Cuts: A General Equilibrium Analysis," Diskussionspapiere der Wirtschaftswissenschaftlichen Fakultät der Universität Hannover dp-406, Universität Hannover, Wirtschaftswissenschaftliche Fakultät. [Downloadable!]
    3. Darrel Cohen & Kevin A. Hassett & R. Glenn Hubbard, 1999. "Inflation and the User Cost of Capital: Does Inflation Still Matter?," NBER Working Papers 6046, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    4. Alvarez JR, Luis & Kanniainen, Vesa & Södersten, Jan, 2000. "Why is the Corporation Tax Not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," Working Paper Series 2000:4, Uppsala University, Department of Economics. [Downloadable!]
      Other versions:
    5. Rosanne Altshuler & Jason G. Cummins, . "Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporations," Computing in Economics and Finance 1997 174, Society for Computational Economics. [Downloadable!]
      Other versions:
    6. Stacey Tevlin & Karl Whelan, 2000. "Explaining the investment boom of the 1990s," Finance and Economics Discussion Series 2000-11, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
      Other versions:
    7. Darrel Cohen & Jason Cummins, 2006. "A retrospective evaluation of the effects of temporary partial expensing," Finance and Economics Discussion Series 2006-19, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
    8. Alan J. Auerbach, 2003. "Fiscal Policy, Past and Present," NBER Working Papers 10023, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    9. Rochelle M. Edge & Jeremy B. Rudd, 2005. "Temporary partial expensing in a general-equilibrium model," Finance and Economics Discussion Series 2005-19, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
    10. Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2008. "Anticipating Tax Change: Evidence from the Finnish Corporate Income Tax Reform of 2005," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    11. Alan J. Auerbach, 2005. "Who Bears the Corporate Tax? A review of What We Know," NBER Working Papers 11686, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    12. David Altig et al., 2001. "Simulating Fundamental Tax Reform in the United States," American Economic Review, American Economic Association, vol. 91(3), pages 574-595, June. [Downloadable!] (restricted)
    13. David F. Bradford, 1996. "Consumption Taxes: Some Fundamental Transition Issues," NBER Working Papers 5290, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    14. Alan J. Auerbach & James R. Hines Jr., 1988. "Investment Tax Incentives and Frequent Tax Reforms," NBER Working Papers 2492, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    15. Hansen, Sten, 1999. "Agency Costs, Credit Constraints and Corporate Investment," Working Paper Series 79, Sveriges Riksbank (Central Bank of Sweden). [Downloadable!]
    16. Alan J. Auerbach & Kevin Hassett, 1991. "Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence," NBER Working Papers 3895, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    17. Cummins, J.G. & Dey, M., 1998. "Taxation, Investment, and Firm Growth with Heterogeneous Capital," Working Papers 98-07, C.V. Starr Center for Applied Economics, New York University. [Downloadable!]
    18. Alan J. Auerbach & Kevin Hassett, 1992. "Tax Policy and Business Fixed Investment in the United States," NBER Working Papers 3619, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    19. Alan J. Auerbach & Kevin Hassett & Jan Sodersten, 1996. "Taxation and Corporate Investment: The Impact of the 1991 Swedish Tax Reform," NBER Working Papers 5189, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:

  55. Alan J. Auerbach, 1990. "The Deadweight Loss from `Non-Neutral' Capital Income Taxation," NBER Working Papers 2510, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Darrel Cohen & Kevin A. Hassett & R. Glenn Hubbard, 1999. "Inflation and the User Cost of Capital: Does Inflation Still Matter?," NBER Working Papers 6046, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    2. Cnossen,Sijbren & Bovenberg,Lans, 2000. "Fundamental Tax Reform In The Netherlands," Research Memoranda 003, Maastricht : METEOR, Maastricht Research School of Economics of Technology and Organization. [Downloadable!]
      Other versions:
    3. Jinyong Cai & Jagadeesh Gokhale, 1990. "What does the capital income tax distort?," Working Paper 9013, Federal Reserve Bank of Cleveland. [Downloadable!]
    4. Peter Birch Sørensen, 2006. "The Theory of Optimal Taxation: What is the Policy Relevance?," EPRU Working Paper Series 06-07, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
    5. Brita Bye and Turid Åvitsland, 2001. "The welfare effects of housing taxation in a distorted economy: A general equilibrium analysis," Discussion Papers 306, Research Department of Statistics Norway. [Downloadable!]
    6. Jinyong Cai & Jagadeesh Gokhale, 1997. "The welfare loss from a capital income tax," Economic Review, Federal Reserve Bank of Cleveland, issue Q I, pages 2-10. [Downloadable!]
    7. Blackorby, Charles & Brett, Craig, 2004. "Capital Taxation In A Simple Finite-Horizon Olg Model," The Warwick Economics Research Paper Series (TWERPS) 709, University of Warwick, Department of Economics. [Downloadable!]
      Other versions:

  56. Auerbach, Alan, 1990. "The cost of capital and investment in developing countries," Policy Research Working Paper Series 410, The World Bank. [Downloadable!]

    Cited by:

    1. Claessens, Stijn, 1991. "Alternative forms of external finance : a survey," Policy Research Working Paper Series 812, The World Bank. [Downloadable!]
      Other versions:
    2. Leonardo Rhenals Rojas, 2005. "Costo de Uso del Capital en Colombia:1997 -2003," Macroeconomics 0502003, EconWPA. [Downloadable!]
    3. Zahir Shah & Qazi Masood Ahmed, 2002. "Measurement of Cost of Capital for Foreign Direct Investment in Pakistan: A Neoclassical Approach," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 41(4), pages 807-823. [Downloadable!]
    4. Öner Günçavdi & Michael Bleaney & Andrew McKay, 1999. "The response of private investment to structural adjustment-a case study of Turkey," Journal of International Development, John Wiley & Sons, Ltd., vol. 11(2), pages 221-239.
    5. Anwar Shah & John Whalley, 1990. "An Alternative View of Tax Incidence Analysis for Developing Countries," NBER Working Papers 3375, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    6. Shah, Anwar & Slemrod, Joel, 1990. "Tax sensitivity of foreign direct investment : an empirical assessment," Policy Research Working Paper Series 434, The World Bank. [Downloadable!]

  57. Alan J. Auerbach & David Reishus, 1990. "The Effects of Taxation on the Merger Decision," NBER Working Papers 2192, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. James R. Hines, Jr., 2009. "Income Misattribution under Formula Apportionment," NBER Working Papers 15185, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    2. James R. Hines Jr., 1998. "Investment Ramifications of Distortionary Tax Subsidies," NBER Working Papers 6615, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    3. Robert S. Harris & Julian Franks & Colin Mayer, 1987. "Means of Payment in Takeovers: Results for the U.K. and U.S," NBER Working Papers 2456, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    4. Mihir A. Desai & James R. Hines Jr., 2004. "Market Reactions to Export Subsidies," NBER Working Papers 10233, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    5. Roger H. Gordon & Jeffrey K. MacKie-Mason, 1990. "Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form," NBER Working Papers 3222, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    6. Alan J. Auerbach, 2001. "Taxation and Corporate Financial Policy," NBER Working Papers 8203, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    7. Bronwyn H. Hall, 1988. "The Effect of Takeover Activity on Corporate Research and Development," NBER Working Papers 2191, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:

  58. Rosanne Altshuler & Alan J. Auerbach, 1990. "The Significance of Tax Law Asymmetries: An Empirical Investigation," NBER Working Papers 2279, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Andrew B. Lyon, 1989. "The Effect Of The Investment Tax Credit On The Value Of The Firm," NBER Working Papers 2537, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    2. Miquel Faig & Pauline Shum, 1997. "INVESTMENT IRREVERSIBILITY AND ENDOGENOUS FINANCING: An Evaluation of the Corporate Tax Effects," Working Papers faig-97-02, University of Toronto, Department of Economics. [Downloadable!]
    3. Jeffrey MacKie-Mason, 1988. "Do Taxes Affect Corporate Financing Decisions?," NBER Working Papers 2632, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    4. John Creedy & Norman Gemmell, 2008. "Behavioural Responses to Corporate Profit Taxation," Department of Economics - Working Papers Series 1029, The University of Melbourne. [Downloadable!]
    5. James R. Hines Jr., 1998. "Investment Ramifications of Distortionary Tax Subsidies," NBER Working Papers 6615, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    6. Jeffrey K. MacKie-Mason & Roger H. Gordon, 1991. "How Much Do Taxes Discourage Incorporation," NBER Working Papers 3781, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    7. William M. Gentry & R. Glenn Hubbard, 2004. ""Success Taxes," Entrepreneurial Entry, and Innovation," NBER Working Papers 10551, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    8. Rui Albuquerque, 2004. "Optimal Currency Hedging," Finance 0405010, EconWPA. [Downloadable!]
      Other versions:
    9. Huizinga, Harry, 1991. "Withholding taxes and international bank credit terms," Policy Research Working Paper Series 765, The World Bank. [Downloadable!]
    10. Alan J. Auerbach, 1990. "Tax Reform and Adjustment Costs: The Impact on Investment and Market Value," NBER Working Papers 2103, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    11. Evaldo Guimarães Barbosa & Cristiana De Castro Moraes, 2003. "Determinants Of The Firm’S Capital Structure - The Case Of The Very Small Enterprises," Finance 0302001, EconWPA, revised 14 Feb 2003. [Downloadable!]
    12. Joosung Jun, 1989. "What is the Marginal Source of Funds for Foreign Investment?," NBER Working Papers 3064, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    13. Pierre-Pascal Gendron, 1996. "Corporation Tax Asymmetries: An Oligopolistic Supergame Analysis," Working Papers ecpap-96-04, University of Toronto, Department of Economics. [Downloadable!]
    14. Rosanne Altshuler & Alan J. Auerbach & Michael Cooper & Matthew Knittel, 2008. "Understanding U.S. Corporate Tax Losses," NBER Working Papers 14405, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    15. Rainer Niemann & Corinna Treisch, 2005. "Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    16. Alan Auerbach & Michael P. Devereux & Helen Simpson, 2007. "Taxing Corporate Income," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    17. Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    18. Nadja Dwenger, 2008. "Tax Loss Offset Restrictions - Last Resort for the Treasury?: An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data," Discussion Papers of DIW Berlin 764, DIW Berlin, German Institute for Economic Research. [Downloadable!]
    19. Michael P. O'Malley, 1996. "Tax exhaustion, firm investment, and leasing; a test of the Q model of investment," Finance and Economics Discussion Series 96-31, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
    20. Pierre-Pascal Gendron & Gordon Anderson & Jack M. Mintz, 2003. "Corporation Tax Asymmetries and Firm-Level Investment in Canada," International Tax Program Papers 0303, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
    21. Alan Auerbach, 2002. "Is There a Role for Discretionary Fiscal Policy?," NBER Working Papers 9306, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    22. Roger H. Gordon & Jeffrey K. MacKie-Mason, 1990. "Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form," NBER Working Papers 3222, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    23. Alan J. Auerbach & Leonard E. Burman & Jonathan Siegel, 1998. "Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data," NBER Working Papers 6399, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    24. Robert Chirinko, 2002. "Corporate Taxation, Capital Formation, and the Substitution Elasticity between Labor and Capital," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    25. Alan J. Auerbach, 2001. "Taxation and Corporate Financial Policy," NBER Working Papers 8203, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    26. Mark L. Gertler & R. Glenn Hubbard, 1990. "Taxation, Corporate Capital Structure, and Financial Distress," NBER Working Papers 3202, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    27. Karl Aarbu & Jeffrey MacKie-Mason, 2003. "Explaining Underutilization of Tax Depreciation Deductions: Empirical Evidence from Norway," Asia-Pacific Financial Markets, Springer, vol. 10(3), pages 229-257, May. [Downloadable!] (restricted)
      Other versions:
    28. Mintz, Jack M. & Chen, Duanjie & Zorotheos, Evangelia, 2000. "Taxing issues with privatization : a checklist," Policy Research Working Paper Series 2348, The World Bank. [Downloadable!]
    29. John Creedy & Norman Gemmell, 2008. "Corporation Tax Asymmetries:Effective Tax Rates and Profit Shifting," Department of Economics - Working Papers Series 1028, The University of Melbourne. [Downloadable!]

  59. Albert Ando & Alan J. Auerbach, 1990. "The Cost of Capital in the U.S. and Japan: A Comparison," NBER Working Papers 2286, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. Randall Morck & Masao Nakamura, 2000. "Japanese Corporate Governance and Macroeconomic Problems," Harvard Institute of Economic Research Working Papers 1893, Harvard - Institute of Economic Research. [Downloadable!]

  60. Alan J. Auerbach & Laurence J. Kotlikoff & Robert P. Hagemann & Giuseppe Nicoletti, 1989. "The Economic Dynamics of an Ageing Population: The Case of Four OECD Countries," OECD Economics Department Working Papers 62, OECD, Economics Department. [Downloadable!]

    Cited by:

    1. María Montero-Muñoz, 2000. "Estructura demográfica y sistemas de pensiones," Investigaciones Economicas, Fundación SEPI, vol. 24(2), pages 297-327, May. [Downloadable!]
    2. Stuart J. Wilson, 2003. "A Dynamic General Equilibrium Analysis of Migration and Capital Formation: The Case of Canada," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 6(2), pages 455-481, April. [Downloadable!] (restricted)
    3. Börsch-Supan, Axel, . "The Impact of Population Aging on Savings, Investment and Growth in the OECD Area," IVS discussion paper series 512, Institut für Volkswirtschaft und Statistik (IVS), University of Mannheim. [Downloadable!]
    4. Axel Börsch-Supan, 2002. "What We Know and What We Do NOT Know," MEA discussion paper series 02017, Mannheim Research Institute for the Economics of Aging (MEA), University of Mannheim. [Downloadable!]
    5. María Montero, . "Estructura demográfica y sistema de pensiones. Un análisis de equilibrio general aplicado a la economía española," Studies on the Spanish Economy 16, FEDEA. [Downloadable!]
    6. Hans Fehr & Sabine Jokisch & Larry Kotlikoff, 2003. "The Developed World's Demographic Transition - the Roles of Capital Flows, Immigration, and Policy," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-133, Boston University - Department of Economics. [Downloadable!]
      Other versions:
    7. Rowena A. Pecchenino & Patricia S. Pollard, 2003. "Aging, myopia and the pay-as-you-go public pension systems of the G7: a bright future?," Working Papers 2000-015, Federal Reserve Bank of St. Louis. [Downloadable!]
      Other versions:
    8. Jukka Lassila, 2002. "An Overlapping-Generations Simulation Model for the Lithuanian Economy," Discussion Papers 669, The Research Institute of the Finnish Economy. [Downloadable!]
    9. David Altig et al., 2001. "Simulating Fundamental Tax Reform in the United States," American Economic Review, American Economic Association, vol. 91(3), pages 574-595, June. [Downloadable!] (restricted)
    10. Kent Smetters & Jan Walliser, 2002. "Dropping Out of Social Security," Working Papers wp022, University of Michigan, Michigan Retirement Research Center. [Downloadable!]
    11. Agar Brugiavini, 2002. "Savings: The Policy Debate in Europe," MEA discussion paper series 02018, Mannheim Research Institute for the Economics of Aging (MEA), University of Mannheim. [Downloadable!]
      Other versions:
    12. Rodepeter, Ralf, 1997. "Identifikation von Sparprofilen im Lebenszyklus," Sonderforschungsbereich 504 Publications 97-01, Sonderforschungsbereich 504, Universität Mannheim & Sonderforschungsbereich 504, University of Mannheim. [Downloadable!]
    13. Storesletten, Kjetil, 1998. "Sustaining Fiscal Policy Through Immigration," Seminar Papers 664, Stockholm University, Institute for International Economic Studies. [Downloadable!]
      Other versions:
    14. Alfonso R. Sánchez Martín, 2001. "Endogenous Retirement And Public Pension System Reform In Spain," Economics Working Papers we013503, Universidad Carlos III, Departamento de Economía. [Downloadable!]
      Other versions:
    15. Barry P. Bosworth & Ralph C. Bryant & Gary Burtless, 2004. "The Impact of Aging on Financial Markets and the Economy: A Survey," Working Papers, Center for Retirement Research at Boston College 2004-23, Center for Retirement Research. [Downloadable!]
    16. Heijdra, B.J. & Ligthart, J.E., 2004. "The macroeconomic dynamics of demographic shocks," Discussion Paper 90, Tilburg University, Center for Economic Research. [Downloadable!]
      Other versions:
    17. Flodén, Martin, 2002. "Public Saving and Policy Coordination in Ageing Economies," CEPR Discussion Papers 3567, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
      Other versions:
    18. Axel Börsch-Supan, 2002. "What We Know and What We Do NOT Know," MEA discussion paper series 02017, Mannheim Research Institute for the Economics of Aging (MEA), University of Mannheim. [Downloadable!]
    19. Alan J. Auerbach & Laurence J. Kotlikoff, 1990. "Demographics, Fiscal Policy, and U.S. Saving in the 1980s and Beyond," NBER Working Papers 3150, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    20. Stiller, Silvia, 2000. "Welfare Effects of Demographic Changes in a Ramsey Growth Model," Discussion Paper Series 26285, Hamburg Institute of International Economics. [Downloadable!]
    21. Jose-Victor Rios-Rull, 1997. "Computation of equilibria in heterogeneous agent models," Staff Report 231, Federal Reserve Bank of Minneapolis. [Downloadable!]
    22. Alexandra Rillaers & David de la Croix & Geraldine Mahieu, 2003. "How Should The Allocation Of Resources Adjust To The Baby Bust?," Working Papers. Serie AD 2003-27, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie). [Downloadable!]
    23. F. Gerard Adams & Byron Gangnes, 2000. "Will Japan's Current Account Turn to Deficit?," Working Papers 200010, University of Hawaii at Manoa, Department of Economics. [Downloadable!]
    24. Rebelein, Robert P., 2005. "Intergenerational Strategic Behavior and Crowding Out in a General Equilibrium Model," Vassar College Department of Economics Working Paper Series 74, Vassar College Department of Economics. [Downloadable!]
    25. Axel Borsch-Supan, 1993. "Aging in Germany and the United States: International Comparisons," NBER Working Papers 4530, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    26. David, DE LA CROIX & FrŽdŽric DOCQUIER & Philippe, LIEGEOIS, 2007. "Income Growth in the 21st century : forecasts with an overlapping generations model," Discussion Papers (ECON - Département des Sciences Economiques) 2007029, Université catholique de Louvain, Département des Sciences Economiques. [Downloadable!]
      Other versions:
    27. Buetler, M. & Kirchsteiger, G., 1999. "Aging anxiety : much ado about nothing?," Discussion Paper 37, Tilburg University, Center for Economic Research. [Downloadable!]
      Other versions:
    28. Giang, Thanh Long, 2004. "The Pension Scheme in Vietnam: Current Status and Challenges in an Aging Society," MPRA Paper 969, University Library of Munich, Germany. [Downloadable!]
    29. Klaus Neusser, 1993. "Savings, social security, and bequests in an OLG model. A simulation exercise for Austria," Journal of Economics, Springer, vol. 7(1), pages 133-155, December. [Downloadable!] (restricted)
    30. Roel Beetsma, 2001. "The Budgeting and Economic Consequences of Ageing in The Netherlands," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    31. Barry Bosworth & Gary Burtless, 1997. "Social Security reform in a global context," Conference Series ; [Proceedings], Federal Reserve Bank of Boston, issue Jun, pages 243-274. [Downloadable!]

  61. Alan J. Auerbach & Laurence J. Kotlikoff & Robert Hagemann, 1989. "The Dynamics of an Aging Population: The Case of Four OECD Countries," NBER Working Papers 2797, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. Arrau, Patricio, 1989. "Human capital and endogenous growth in a large scale life cycle model," Policy Research Working Paper Series 342, The World Bank. [Downloadable!]
    2. Serdar Sayan, 2002. "Dynamic Heckscher-Ohlin Results from a 2x2x2x2 Overlapping Generations Model with Unequal Population Growth Rates," GE, Growth, Math methods 0203002, EconWPA, revised 14 Mar 2002. [Downloadable!]
      Other versions:
    3. Turalay Kenc & Serdar Sayan, 1998. "Transmission of Demographic Shock Effects from Large to Small," GE, Growth, Math methods 9804001, EconWPA. [Downloadable!]
    4. Serdar Sayan & Ali Emre Uyar, 2002. "Directions of Trade Flows and Labor Movements between High- And Low-Population Growth Countries: An Overlapping Generations General Equilibrium Analysis," GE, Growth, Math methods 0203003, EconWPA. [Downloadable!]
      Other versions:
    5. Serdar Sayan & Turalay Kenc, 1998. "Transmission of Demographic Shock Effects from Large to Small Countries : An Overlapping Generations CGE Analysis," Departmental Working Papers 985, Bilkent University, Department of Economics. [Downloadable!]
    6. Börsch-Supan, Axel & Ludwig, Alexander & Winter, Joachim, 2001. "Aging, pension reform, and capital flows: A multi-country simulation model," Sonderforschungsbereich 504 Publications 01-08, Sonderforschungsbereich 504, Universität Mannheim & Sonderforschungsbereich 504, University of Mannheim. [Downloadable!]
      Other versions:
    7. Robert Dekle, 2004. "Financing Consumption in an Aging Japan: The Role of Foreign Capital Inflows in Immigration," NBER Working Papers 10781, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    8. S. Nuray Akin, . "Population Aging, Social Security, and the New Immigration Policy in Germany," Working Papers 0717, University of Miami, Department of Economics. [Downloadable!]
    9. Sabine Jokisch & Laurence J. Kotlikoff, 2005. "Simulating the Dynamic Macroeconomic and Microeconomic Effects of the FairTax," NBER Working Papers 11858, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    10. John K. Hill, 1990. "Demographics and the foreign indebtedness of the United States," Research Paper 9002, Federal Reserve Bank of Dallas. [Downloadable!]

  62. Alan J. Auerbach & James R. Hines Jr., 1988. "Anticipated Tax Changes and the Timing of Investment," NBER Working Papers 1886, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Alan J. Auerbach & David Reishus, 1990. "The Effects of Taxation on the Merger Decision," NBER Working Papers 2192, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    2. Andrew B. Lyon, 1989. "The Effect Of The Investment Tax Credit On The Value Of The Firm," NBER Working Papers 2537, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    3. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1991. "Generational Accounts - A Meaningful Alternative to Deficit Accounting," NBER Working Papers 3589, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    4. Robert S. Chirinko, 1992. "Business Fixed Investment Spending: A Critical survey of Modeling Strategies, Empirical Results, and Policy Implications," Working Papers 9213, Harris School of Public Policy Studies, University of Chicago. [Downloadable!]
      Other versions:
    5. Christopher L. House & Matthew D. Shapiro, 2004. "Phased-In Tax Cuts and Economic Activity," NBER Working Papers 10415, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    6. David F. Bradford, 1998. "Transition to and Tax Rate Flexibility in a Cash-Flow Type Tax," NBER Working Papers 6465, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    7. Rosanne Altshuler & Jason G. Cummins, . "Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporations," Computing in Economics and Finance 1997 174, Society for Computational Economics. [Downloadable!]
      Other versions:
    8. Sumru Altug & Fanny S. Demers & Michel Demers, 2004. " Tax Policy and Irreversible Investment," CDMA Working Paper Series 0404, Centre for Dynamic Macroeconomic Analysis. [Downloadable!]
    9. Philip L. Brock & Stephen J. Turnovsky, 1993. "The Dependent Economy Model with Both Traded and Non-Traded Capital Goods," NBER Working Papers 4500, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    10. Alan J. Auerbach & James R. Hines Jr., 1988. "Investment Tax Incentives and Frequent Tax Reforms," NBER Working Papers 2492, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    11. Roger H. Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "Do We Now Collect Any Revenue From Taxing Capital Income?," NBER Working Papers 9477, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    12. Louis Kaplow, 2006. "Capital Levies and Transition to a Consumption Tax," NBER Working Papers 12259, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    13. Rainer Niemann, 2007. "The Impact of Tax Uncertainty on Irreversible Investment," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    14. Alan J. Auerbach & Kevin Hassett, 1991. "Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence," NBER Working Papers 3895, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    15. Cummins, J.G. & Dey, M., 1998. "Taxation, Investment, and Firm Growth with Heterogeneous Capital," Working Papers 98-07, C.V. Starr Center for Applied Economics, New York University. [Downloadable!]
    16. Alan J. Auerbach & Kevin Hassett, 1992. "Tax Policy and Business Fixed Investment in the United States," NBER Working Papers 3619, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    17. Christopher House & Matthew D. Shapiro, 2006. "Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation," NBER Working Papers 12514, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  63. Alan J. Auerbach & James R. Hines Jr., 1988. "Investment Tax Incentives and Frequent Tax Reforms," NBER Working Papers 2492, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    Published as:

    Cited by:

    1. Feltenstein, Andrew & Shah, Anwar, 1991. "Tax policy options to promote private capital formation in Pakistan," Policy Research Working Paper Series 698, The World Bank. [Downloadable!]
    2. Joel B. Slemrod, 1990. "Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison," NBER Chapters, in: Taxation in the Global Economy, pages 79-122 National Bureau of Economic Research, Inc. [Downloadable!]
      Other versions:
    3. James R. Hines Jr., 2002. "On the Timeliness of Tax Reform," NBER Working Papers 8909, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    4. Alowin Moes, 1999. "Effective Tax Rates on Capital in New Zealand - Changes 1972-1998," Treasury Working Paper Series 99/12, New Zealand Treasury. [Downloadable!]
    5. Roger H. Gordon & Joel Slemrod, 1998. "Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?," NBER Working Papers 6576, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    6. Mihir A. Desai & James R. Hines Jr., 1997. "Excess Capital Flows and the Burden of Inflation in Open Economies," NBER Working Papers 6064, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    7. Rainer Niemann, 2004. "Tax Rate Uncertainty, Investment Decisions, and Tax Neutrality," Asia-Pacific Financial Markets, Springer, vol. 11(3), pages 265-281, May. [Downloadable!] (restricted)
    8. Rainer Niemann, 2001. "Tax Rate Uncertainty and Investment Behavior," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    9. Robert S. Chirinko, 1992. "Business Fixed Investment Spending: A Critical survey of Modeling Strategies, Empirical Results, and Policy Implications," Working Papers 9213, Harris School of Public Policy Studies, University of Chicago. [Downloadable!]
      Other versions:
    10. Raffaello Bronzini & Guido de Blasio & Guido Pellegrini & Alessandro Scognamiglio, 2008. "The effect of investment tax credit: Evidence from an atypical programme in Italy," Temi di discussione (Economic working papers) 661, Bank of Italy, Economic Research Department. [Downloadable!]
    11. Alvarez JR, Luis & Kanniainen, Vesa & Södersten, Jan, 2000. "Why is the Corporation Tax Not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," Working Paper Series 2000:4, Uppsala University, Department of Economics. [Downloadable!]
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    12. Rosanne Altshuler & Jason G. Cummins, . "Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporations," Computing in Economics and Finance 1997 174, Society for Computational Economics. [Downloadable!]
      Other versions:
    13. Ruud de Mooij & Sjef Ederveen, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," Asia-Pacific Financial Markets, Springer, vol. 10(6), pages 673-693, November. [Downloadable!] (restricted)
      Other versions:
    14. Alan J. Auerbach, 2003. "Fiscal Policy, Past and Present," NBER Working Papers 10023, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    15. Raffaello Bronzini & Guido De Blasio, 2005. "Evaluating the impact of investment incentives - the case of the Italian Law 488," ERSA conference papers ersa05p649, European Regional Science Association. [Downloadable!]
    16. Kevin Hassett & Gilbert E. Metcalf, 1994. "Investment with Uncertain Tax Policy: Does Random Tax Policy Discourage Investment?," NBER Working Papers 4780, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    17. Michael Dotsey & Ching-Sheng Mao, 1990. "How well do linear approximation methods work? results for suboptimal dynamic equilibria," Working Paper 90-11, Federal Reserve Bank of Richmond. [Downloadable!]
    18. Jason G. Cummins & R. Glenn Hubbard, 1994. "The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data," NBER Working Papers 4703, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    19. Austan Goolsbee, 2000. "The Importance of Measurement Error in the Cost of Capital," NBER Working Papers 7558, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    20. Alan J. Auerbach & Kevin Hassett, 1992. "Recent U.S. Investment Behavior and the Tax Reform Act of 1986: A Disaggregate View," NBER Working Papers 3626, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    21. Joosung Jun, 1994. "How taxation affects foreign direct investment (country - specific evidence)," Policy Research Working Paper Series 1307, The World Bank. [Downloadable!]
    22. Ruud A. de Mooij & Sjef Ederveen, 2005. "Explaining the Variation in Empirical Estimates of Tax Elasticities of Foreign Direct Investment," Tinbergen Institute Discussion Papers 05-108/3, Tinbergen Institute. [Downloadable!]
    23. James R. Hines Jr., 1994. "Credit and Deferral as International Investment Incentives," NBER Working Papers 4191, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    24. Alexander Klemm, 2009. "Causes, Benefits, and Risks of Business Tax Incentives," IMF Working Papers 09/21, International Monetary Fund. [Downloadable!]
    25. Devereux, Michael P. & Griffith, Rachel, 2003. "The Impact of Corporate Taxation on the Location of Capital: A Review," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 33(2), pages 275-292, September. [Downloadable!]
    26. Alberto Giovannini & James R. Hines, Jr., 1990. "Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems?," NBER Working Papers 3333, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    27. Shah, Anwar & Slemrod, Joel, 1990. "Tax sensitivity of foreign direct investment : an empirical assessment," Policy Research Working Paper Series 434, The World Bank. [Downloadable!]
    28. Rainer Niemann, 2007. "The Impact of Tax Uncertainty on Irreversible Investment," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    29. Clemens Sialm, 2002. "Stochastic Taxation and Asset Pricing in Dynamic General Equilibrium," NBER Working Papers 9301, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    30. Alan J. Auerbach & Kevin Hassett, 1992. "Tax Policy and Business Fixed Investment in the United States," NBER Working Papers 3619, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:

  64. Alan J. Auerbach & Laurence J. Kotlikoff, 1987. "Life Insurance of the Elderly: Adequacy and Determinants," NBER Working Papers 1737, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. Douglas Holtz-Eakin & John W. Phillips & Harvey S. Rosen, 1999. "Estate Taxes, Life Insurance, and Small Business," NBER Working Papers 7360, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    2. B. Douglas Bernheim et al., 2000. "How Much Should Americans Be Saving for Retirement?," American Economic Review, American Economic Association, vol. 90(2), pages 288-292, May. [Downloadable!] (restricted)
      Other versions:
    3. B. Douglas Bernheim & Lorenzo Forni & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1999. "The adequacy of life insurance: evidence from the health and retirement survey," Working Paper 9914, Federal Reserve Bank of Cleveland. [Downloadable!]
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    4. Douglas Holtz-Eakin & John Phillips & Harvey Rosen, 1999. "Estate Taxes, Life Insurance, and Small Business," Center for Policy Research Working Papers 10, Center for Policy Research, Maxwell School, Syracuse University. [Downloadable!]
    5. B. Douglas Bernheim & Katherine Grace Carman & Jagadeesh Gokhale & Laurence J. Kotlikoff, 2001. "The Mismatch Between Life Insurance Holdings and Financial Vulnerabilities: Evidence from the Survey of Consumer Finances," NBER Working Papers 8544, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    6. B. Douglas Bernheim, 1992. "How Strong are Bequest Motives? Evidence Based on Estimates of the Demand for Life Insurance and Annuities," NBER Working Papers 2942, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    7. B. Douglas Bernheim & Lorenzo Forni & Jagadeesh Gokhale & Laurence J. Kotlikoff, 2003. "The Mismatch Between Life Insurance Holdings and Financial Vulnerabilities: Evidence from the Health and Retirement Study," American Economic Review, American Economic Association, vol. 93(1), pages 354-365, March. [Downloadable!]
    8. B. Douglas Bernheim & Lorenzo Forni & Jagadeesh Gokhale & Laurence J. Kotlikoff, 2001. "The mismatch between life insurance holdings and financial vulnerabilities: evidence from the Health and Retirement Survey," Working Paper 0109, Federal Reserve Bank of Cleveland. [Downloadable!]
    9. Steven J. Haider & Alison Jacknowitz & Robert F. Schoeni, 2003. "The Economic Status of Elderly Divorced Women," Working Papers wp046, University of Michigan, Michigan Retirement Research Center. [Downloadable!]
    10. Jeffrey R. Brown, 1999. "Are the Elderly Really Over-Annuitized? New Evidence on Life Insurance and Bequests," NBER Working Papers 7193, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    11. Alan J. Auerbach & Laurence J. Kotlikoff, 1991. "How Rational Is the Purchase of Life Insurance?," NBER Working Papers 3063, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    12. B. Douglas Bernheim & Solange Berstein, 2002. "Saving and Life Insurance Holdings at Boston University – A Unique Case Study," Working Papers Central Bank of Chile 161, Central Bank of Chile. [Downloadable!]
    13. Jagadeesh Gokhale & Laurence J. Kotlikoff & Mark J. Warshawsky, 1999. "Comparing the Economic and Conventional Approaches to Financial Planning," NBER Working Papers 7321, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    14. Alpo Willman, 2007. "Sequential optimization, front-loaded information, and U.S. consumption," Working Paper Series 765, European Central Bank. [Downloadable!]
    15. Thomas Davidoff & Jeffrey R. Brown & Peter A. Diamond, 2005. "Annuities and Individual Welfare," American Economic Review, American Economic Association, vol. 95(5), pages 1573-1590, December. [Downloadable!]
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  65. Alan J. Auerbach & James M. Poterba, 1987. "Why Have Corporate Tax Revenues Declined?," NBER Working Papers 2118, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    Published as:

    Cited by:

    1. Roger H. Gordon & Joel Slemrod, 1998. "Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?," NBER Working Papers 6576, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    2. Don Fullerton, 1994. "Inputs to Tax Policymaking: The Supply Side, the Deficit, and the Level Playing Field," NBER Working Papers 3507, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    3. Alan J. Auerbach, 2006. "Why Have Corporate Tax Revenues Declined? Another Look," NBER Working Papers 12463, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    4. John V. Duca, 1997. "Has long-run profitability risen in the 1990s," Economic and Financial Policy Review, Federal Reserve Bank of Dallas, issue Q IV, pages 2-14. [Downloadable!]
    5. Jerry A. Hausman & James M. Poterba, 1988. "Household Behavior and the Tax Reform Act of 1986," NBER Working Papers 2120, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    6. Jang-Ting Guo & Kevin J. Lansing, 1994. "The welfare effects of tax simplification: a general-equilibrium analysis," Working Paper 9409, Federal Reserve Bank of Cleveland. [Downloadable!]
    7. Alan J. Auerbach, 2005. "Who Bears the Corporate Tax? A review of What We Know," NBER Working Papers 11686, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    8. Jerry A. Hausman & James M. Poterba, 1988. "Comportement des ménages et réforme fiscale de 1986," Annales d'Economie et de Statistique, ADRES, issue 11, pages 08, Juillet-S. [Downloadable!]
    9. Kevin J. Lansing, 1993. "Dynamic optimal fiscal and monetary policy in a business cycle model with income redistribution," Working Paper 9308, Federal Reserve Bank of Cleveland. [Downloadable!]
    10. Rosanne Altshuler & Alan J. Auerbach & Michael Cooper & Matthew Knittel, 2008. "Understanding U.S. Corporate Tax Losses," NBER Working Papers 14405, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    11. Cheng K. Wu, 1997. "New Result in Theory of Consumption: Changes in Savings and Income Growth," Macroeconomics 9706007, EconWPA. [Downloadable!]
    12. Erik Fjaerli & Diderik Lund, 2001. "The choice between owner's wages and dividends under the dual income tax," Finnish Economic Papers, Finnish Economic Association, vol. 14(2), pages 104-119, Autumn. [Downloadable!]
    13. Ruud de Mooij & Gaetan Nicodème, 2006. "Corporate Tax Policy, Entrepreneurship and Incorporation in the EU," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    14. Jang-Ting Guo & Kevin J. Lansing, 1994. "Tax structure, optimal fiscal policy, and the business cycle," Economic Review, Federal Reserve Bank of Cleveland, issue Q IV, pages 2-14. [Downloadable!]
    15. Alberto Giovannini & James R. Hines, Jr., 1990. "Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems?," NBER Working Papers 3333, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    16. Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008. [Downloadable!]
    17. Rosanne Altshuler & Alan J. Auerbach, 1990. "The Significance of Tax Law Asymmetries: An Empirical Investigation," NBER Working Papers 2279, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    18. Graziella Bertocchi, 2007. "The Vanishing Bequest Tax: The Comparative Evolution of Bequest Taxation in Historical Perspective," IZA Discussion Papers 2578, Institute for the Study of Labor (IZA). [Downloadable!]
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    19. James M. Poterba, 1991. "Why Didn't the Tax Reform Act of 1986 Raise Corporate Taxes?," NBER Working Papers 3940, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  66. Alan J. Auerbach & James R. Hines Jr., 1986. "Tax Reform, Investment, and the Value of the Firm," NBER Working Papers 1803, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. Laurence J. Kotlikoff & Lawrence H. Summers, 1988. "Tax Incidence," NBER Working Papers 1864, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
      • Kotlikoff, Laurence J. & Summers, Lawrence H., 1987. "Tax incidence," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 2, chapter 16, pages 1043-1092 Elsevier. [Downloadable!] (restricted)
    2. Alan J. Auerbach & James R. Hines Jr., 1988. "Anticipated Tax Changes and the Timing of Investment," NBER Working Papers 1886, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    3. Alan J. Auerbach, 1990. "Tax Reform and Adjustment Costs: The Impact on Investment and Market Value," NBER Working Papers 2103, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    4. Roger H. Gordon & James R. Hines Jr. & Lawrence H. Summers, 1987. "Notes on the Tax Treatment of Structures," NBER Working Papers 1896, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    5. Lawrence H. Goulder & Lawrence H. Summers, 1987. "Tax Policy, Asset Prices, and Growth: A General Equilibrium Analysis," NBER Working Papers 2128, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    6. Jonathan S. Skinner, 1986. "The Welfare Cost of Uncertain Tax Policy," NBER Working Papers 1947, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  67. Alan J. Auerbach, 1986. "The Dynamic Effects of Tax Law Asymmetries," NBER Working Papers 1152, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Harald Jansen, 2008. "Asymmetrische Besteuerung unter Ausschüttungsbeschränkungen," FEMM Working Papers 08030, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management. [Downloadable!]
    2. Paolo Panteghini, 2002. "Asymmetric Taxation under Incremental and Sequential Investment," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    3. John Creedy & Norman Gemmell, 2008. "Behavioural Responses to Corporate Profit Taxation," Department of Economics - Working Papers Series 1029, The University of Melbourne. [Downloadable!]
    4. James R. Hines Jr., 1998. "Investment Ramifications of Distortionary Tax Subsidies," NBER Working Papers 6615, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    5. Don Fullerton & Yolanda K. Henderson, 1990. "The Marginal Excess Burden of Different Capital Tax Instruments," NBER Working Papers 2353, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    6. Don Fullerton & Marios Karayannis, 1994. "The Taxation of Income from Capital in the United States, 1980-86," NBER Working Papers 2478, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    7. Pierre-Pascal Gendron, 1996. "Corporation Tax Asymmetries: An Oligopolistic Supergame Analysis," Working Papers ecpap-96-04, University of Toronto, Department of Economics. [Downloadable!]
    8. Rainer Niemann & Corinna Treisch, 2005. "Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    9. Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    10. Andrew Benito, . "'Oscillate Wildly': asymmetries and persistence in company-level profitability," Bank of England working papers 128, Bank of England. [Downloadable!]
    11. Paolo Panteghini, 2001. "Corporate Tax Asymmetries under Investment Irreversibility," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    12. Michael P. O'Malley, 1996. "Tax exhaustion, firm investment, and leasing; a test of the Q model of investment," Finance and Economics Discussion Series 96-31, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
    13. Pierre-Pascal Gendron & Gordon Anderson & Jack M. Mintz, 2003. "Corporation Tax Asymmetries and Firm-Level Investment in Canada," International Tax Program Papers 0303, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
    14. Don Fullerton & James B. Mackie, 1989. "Economic Efficiency in Recent Tax Reform History: Policy Reversals or Consistent Improvements?," NBER Working Papers 2593, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    15. Pierre-Pascal Gendron, 2001. "Corporation Tax Asymmetries and Cartel Unity," International Tax and Public Finance, Springer, vol. 8(5), pages 659-674, November. [Downloadable!] (restricted)
    16. Andrew B. Lyon, 1991. "Understanding Investment Incentives Under Parallel Tax Systems: An Application to the Alternative Minimum Tax," NBER Working Papers 2912, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    17. Rosanne Altshuler & Alan J. Auerbach, 1990. "The Significance of Tax Law Asymmetries: An Empirical Investigation," NBER Working Papers 2279, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    18. Michael Devereux & Fabio Schiantarelli, 1989. "Investment, Finacial Factors and Cash Flow: Evidence From UK Panel Data," NBER Working Papers 3116, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    19. John Creedy & Norman Gemmell, 2008. "Corporation Tax Asymmetries:Effective Tax Rates and Profit Shifting," Department of Economics - Working Papers Series 1028, The University of Melbourne. [Downloadable!]

  68. Alan J. Auerbach & David Reishus, 1986. "Taxes and the Merger Decision: An Empirical Analysis," NBER Working Papers 1855, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

    Cited by:

    1. Groh, Alexander P. & Henseleit, Christoph, 2009. "The valuation of tax shields induced by asset step-ups in corporate acquisitions," IESE Research Papers D/785, IESE Business School. [Downloadable!]

  69. Alan J. Auerbach & James M. Poterba, 1986. "Tax Loss Carryforwards and Corporate Tax Incentives," NBER Working Papers 1863, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    Published as:

    Cited by:

    1. Alan J. Auerbach & David Reishus, 1990. "The Effects of Taxation on the Merger Decision," NBER Working Papers 2192, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    2. Jeffrey MacKie-Mason, 1988. "Do Taxes Affect Corporate Financing Decisions?," NBER Working Papers 2632, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    3. Paolo Panteghini, 2002. "Asymmetric Taxation under Incremental and Sequential Investment," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    4. Robert S. Chirinko, 1992. "Business Fixed Investment Spending: A Critical survey of Modeling Strategies, Empirical Results, and Policy Implications," Working Papers 9213, Harris School of Public Policy Studies, University of Chicago. [Downloadable!]
      Other versions:
    5. James R. Hines Jr., 1998. "Investment Ramifications of Distortionary Tax Subsidies," NBER Working Papers 6615, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    6. Saman Majd & Stewart C. Myers, 1986. "Tax Asymmetries and Corporate Income Tax Reform," NBER Working Papers 1924, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    7. Alan J. Auerbach, 1990. "Tax Reform and Adjustment Costs: The Impact on Investment and Market Value," NBER Working Papers 2103, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    8. Don Fullerton & Yolanda K. Henderson, 1990. "The Marginal Excess Burden of Different Capital Tax Instruments," NBER Working Papers 2353, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    9. Jeffrey K. MacKie-Mason, 1989. "Do Firms Care Who Provides their Financing?," NBER Working Papers 3039, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    10. Rainer Niemann & Corinna Treisch, 2005. "Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    11. Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    12. Michael P. O'Malley, 1996. "Tax exhaustion, firm investment, and leasing; a test of the Q model of investment," Finance and Economics Discussion Series 96-31, Board of Governors of the Federal Reserve System (U.S.). [Downloadable!]
    13. Bronwyn Hall, 1994. "R&D Tax Policy During the Eighties: Success or Failure?," NBER Working Papers 4240, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    14. Roger H. Gordon & James R. Hines Jr. & Lawrence H. Summers, 1987. "Notes on the Tax Treatment of Structures," NBER Working Papers 1896, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    15. Alan J. Auerbach, 2001. "Taxation and Corporate Financial Policy," NBER Working Papers 8203, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    16. Rosanne Altshuler & Alan J. Auerbach, 1990. "The Significance of Tax Law Asymmetries: An Empirical Investigation," NBER Working Papers 2279, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    17. Don Fullerton & Yolanda K. Henderson, 1987. "The Impact of Fundamental Tax Reform on the Allocation of Resources," NBER Working Papers 1904, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    18. Myron S. Scholes & Mark A. Wolfson, 1989. "The Effects of Changes in Tax Laws on Corporate Reorganization Activity," NBER Working Papers 3095, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  70. Alan J. Auerbach, 1986. "The Theory of Excess Burden and Optimal Taxation," NBER Working Papers 1025, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Published as:

    Cited by:

    1. Göbel, Jürgen, 2009. "In search of an appropriate tax base for local Leviathans," MPRA Paper 13940, University Library of Munich, Germany. [Downloadable!]
    2. Jenny Ligthart & Frederick Van Der Ploeg, 1999. "Environmental Policy, Tax Incidence, and the Cost of Public Funds," Environmental & Resource Economics, European Association of Environmental and Resource Economists, vol. 13(2), pages 187-207, March. [Downloadable!] (restricted)
    3. Alan J. Auerbach & James R. Hines Jr., 2001. "Taxation and Economic Efficiency," NBER Working Papers 8181, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    4. Canegrati, Emanuele, 2007. "A Contribution to the Positive Theory of Indirect Taxation," MPRA Paper 6116, University Library of Munich, Germany. [Downloadable!]
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    5. Eskeland, Gunnar S., 2000. "Public expenditures and environmental protection : when is the cost of funds irrelevant?," Policy Research Working Paper Series 2507, The World Bank. [Downloadable!]
    6. Martin Feldstein, 1995. "Tax Avoidance and the Deadweight Loss of the Income Tax," NBER Working Papers 5055, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    7. Kalina Koleva & Jean-Marie Monnier, 2006. "La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal," Cahiers de la Maison des Sciences Economiques r06057, Université Panthéon-Sorbonne (Paris 1). [Downloadable!]
    8. Rod Falvey, 1994. "Revenue enhancing tariff reform," Review of World Economics (Weltwirtschaftliches Archiv), Springer, vol. 130(1), pages 175-190, March. [Downloadable!] (restricted)
    9. Pascalis Raimondos-Møller & Alan D. Woodland, 2004. "Measuring Tax Efficiency: A Tax Optimality Index," EPRU Working Paper Series 04-08, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
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    10. Fershtman, Chaim & Gandal, Neil & Markovich, Sarit, 1999. "Estimating the Effects of Tax Reform in Differentiated Product Oligopolistic Markets," CEPR Discussion Papers 2107, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
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    11. Andrew Atkeson & V.V. Chari & Patrick J. Kehoe, 1999. "Taxing capital income: a bad idea," Quarterly Review, Federal Reserve Bank of Minneapolis, issue Sum, pages 3-17. [Downloadable!]
    12. Don Fullerton & Sarah West, 1999. "Can Taxes on Cars and on Gasoline Mimic an Unavailable Tax on Emissions?," NBER Working Papers 7059, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    13. De Bartolome, C.A.M., 1993. "Integrating Tax Distortions and Externality Theory," Working Papers 93-37, C.V. Starr Center for Applied Economics, New York University. [Downloadable!]
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    14. James E. Anderson & Will Martin, 1996. "The Welfare Analysis of Fiscal Policy: A Simple Unified Account," Boston College Working Papers in Economics 316., Boston College Department of Economics. [Downloadable!]
    15. Will Martin & James E. Anderson, 2005. "Costs of Taxation and the Benefits of Public Goods: The Role of Income Effects," Boston College Working Papers in Economics 617, Boston College Department of Economics. [Downloadable!]
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    16. Claudio A. Agostini, 2004. "Tax Interdependence in American States," Econometric Society 2004 North American Winter Meetings 56, Econometric Society. [Downloadable!]
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    17. Sandvik, Bjorn, 2003. "Optimal Taxation and Normalisations," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    18. António Afonso & Vítor Gaspar, 2006. "Excess burden and the cost of inefficiency in public services provision," Working Papers 2006/05, Department of Economics at the School of Economics and Management (ISEG), Technical University of Lisbon.. [Downloadable!]
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    19. Yoshitomo Ogawa, 2007. "The optimal commodity tax structure in a four-good model," International Tax and Public Finance, Springer, vol. 14(6), pages 657-671, December. [Downloadable!] (restricted)
    20. David Coady & Jean Dreze, 2000. "Commodity Taxation and Social Welfare: The Generalised Ramsey Rule," Working papers 87, Centre for Development Economics, Delhi School of Economics. [Downloadable!]
    21. Louis Kaplow, 1997. "Should the Government's Allocation Branch be Concerned about the Distortionary Cost of Taxation and Distributive Effects?," NBER Working Papers 4566, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    22. Massimo Florio & Rinaldo Brau, 2001. "Privatisations as price reforms: an analysis of consumers' welfare change in the U.K," Departemental Working Papers 2001-19, Department of Economics University of Milan Italy. [Downloadable!]
    23. Claudio Agostini, . "Tax Interdependence in the U.S. States," ILADES-Georgetown University Working Papers inv151, Ilades-Georgetown University, School of Economics and Bussines. [Downloadable!]
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    24. Coady, David P., 2001. "An evaluation of the distributional power of PROGRESA's cash transfers in Mexico," FCND discussion papers 117, International Food Policy Research Institute (IFPRI). [Downloadable!]
    25. de Bartolome, Charles A.M., 1989. "Interpreting "The Ramsey Equations" Of Optimal Tax Theory," Working Papers 89-21, C.V. Starr Center for Applied Economics, New York University. [Downloadable!]
    26. Yoshitomo Ogawa, 2007. "The structure of optimal tariff rates in a large country with market power," Economic Theory, Springer, vol. 33(2), pages 271-283, November. [Downloadable!] (restricted)
    27. Anderson, James E. & Martin, Will, 1998. "Evaluating public expenditures when governments must rely on distortionary taxation," Policy Research Working Paper Series 1981, The World Bank. [Downloadable!]
    28. José Manuel González Páramo, 2003. "Midiendo el coste marginal en bienestar de una reforma impositiva," Hacienda Pública Española, IEF, vol. 166(3), pages 115-147, September. [Downloadable!]
    29. Alan J. Auerbach & James R. Hines Jr., 2001. "Perfect Taxation with Imperfect Competition," NBER Working Papers 8138, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    30. David Coady & Jean Drèze, 2000. "Commodity Taxation and Social Welfare: The Generalised Ramsey Rule," STICERD - Development Economics Papers 27, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. [Downloadable!]
    31. Lawrence H. Goulder & Roberton C. Williams III, 1999. "The Usual Excess-Burden Approximation Usually Doesn't Come Close," NBER Working Papers 7034, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    32. Tatsuo Hatta & Yoshitomo Ogawa, 2003. "A Theory of Optimal Tariffs under a Revenue Constraint," CIRJE F-Series CIRJE-F-202, CIRJE, Faculty of Economics, University of Tokyo. [Downloadable!]
    33. Wenli Cheng & Dingsheng Zhang, 2006. "How Should A Public Good Be Provided? A Transaction Cost Approach," Monash Economics Working Papers 09/06, Monash University, Department of Economics. [Downloadable!]
    34. Jeremy Edwards, 2003. "Gains from Trade in Tax Revenue and the Efficiency Case for Trade Taxes," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    35. De Bartolome, C.A.M., 1992. "Fiscal Externality and Compensated Demand in Normative Tax Theory," Working Papers 92-19, C.V. Starr Center for Applied Economics, New York University. [Downloadable!]
    36. Rinaldo Brau & M. Florio, 2002. "Privatisations as price reforms: evaluating consumers' welfare changes in the UK," Working Paper CRENoS 200204, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia. [Downloadable!]
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    37. William K. Jaeger, 2001. "Setting Environmental Taxes in a Second-best World," Department of Economics Working Papers 186, Department of Economics, Williams College. [Downloadable!]
    38. Raj Chetty, 2009. "The Simple Economics of Salience and Taxation," NBER Working Papers 15246, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    39. Calthrop, Edward, 2001. "On Subsidising Auto-Commuting," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    40. A. Lans Bovenberg & Lawrence H. Goulder, 1994. "Optimal Environmental Taxation in the Presence of Other Taxes: General Equilibrium Analyses," NBER Working Papers 4897, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    41. Tatsuo Hatta, 2004. "A Theory of Commodity Tax Reform under Revenue Constraint," CIRJE F-Series CIRJE-F-269, CIRJE, Faculty of Economics, University of Tokyo. [Downloadable!]
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    42. Eskeland, Gunnar S., 2000. "Externalities and production efficiency," Policy Research Working Paper Series 2319, The World Bank. [Downloadable!]
    43. Chris Jones, 2005. "Why the Marginal Social Cost of Funds is not the Shadow Value of Government Revenue," ANUCBE School of Economics Working Papers 2005-449, Australian National University, College of Business and Economics, School of Economics. [Downloadable!]
    44. James R. Hines Jr., 1999. "Three Sides of Harberger Triangles," Journal of Economic Perspectives, American Economic Association, vol. 13(2), pages 167-188, Spring. [Downloadable!] (restricted)
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    45. William Hoyt, 2005. "The Assignment and Division of the Tax Base in a System of Hierarchical Governments," Working Papers 2005-07, University of Kentucky, Institute for Federalism and Intergovernmental Relations. [Downloadable!]
    46. Michael Keen & David E. Wildasin, 2001. "Pareto Efficiency in International Taxation," Public Economics 0112003, EconWPA. [Downloadable!]
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    47. Lilyan E. Fulginiti & Richard K. Perrin, 2005. "An Allais Measure of Production Sector Waste Due to Quotas," Public Economics 0502017, EconWPA. [Downloadable!]
    48. Gersbach, Hans & Haller, Hans, 2005. "Beware of Workaholics: Household Preferences and Individual Equilibrium Utility," IZA Discussion Papers 1502, Institute for the Study of Labor (IZA). [Downloadable!]
    49. Jerry Hausman, 1997. "Taxation by Telecommunications Regulation," NBER Working Papers 6260, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    50. Ronnie Schöb, 1997. "Environmental Taxes and Pre-Existing Distortions: The Normalization Trap," International Tax and Public Finance, Springer, vol. 4(2), pages 167-176, May. [Downloadable!] (restricted)
    51. Michael Keen & David Wildasin, 2004. "Pareto-Efficient International Taxation," American Economic Review, American Economic Association, vol. 94(1), pages 259-275, March. [Downloadable!]
    52. Luca Salvatici, 2001. "Trade Distortion Indexes And Multiregional Age Models: The Case Of The Common Agricultural Policy," Working Papers 45, Sapienza University of Rome, Department of Public Economics. [Downloadable!]
    53. Wilfried Pauwels, 1993. "The implicit welfare weights used when maximizing aggregate surplus," Journal of Economics, Springer, vol. 57(3), pages 261-277, October. [Downloadable!] (restricted)
    54. Nada Eissa & Henrik Jacobsen Kleven & Claus Thustrup Kreiner, 2004. "Evaluation of Four Tax Reforms in the United States: Labor Supply and Welfare Effects for Single Mothers," NBER Working Papers 10935, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    55. Richard Blundell & Joel Horowitz & Matthias Parey, 2009. "Measuring the price responsiveness of gasoline demand," CeMMAP working papers CWP11/09, Centre for Microdata Methods and Practice, Institute for Fiscal Studies. [Downloadable!]
    56. Liqun Liu & Andrew J. Rettenmaier, 2005. "A Graphical Exposition of the Link between Two Representations of the Excess Burden of Taxation," Journal of Economic Education, Helen Dwight Reid Foundation, vol. 36(4), pages 369-378. [Downloadable!]
    57. Raj Chetty & Adam Looney & Kory Kroft, 2007. "Salience and Taxation: Theory and Evidence," NBER Working Papers 13330, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    58. Robert Fenge & Jakob von Weizsäcker, 2006. "Mixing Bismarck and Child Pension Systems: An Optimum Taxation Approach," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    59. Lawrence H. Goulder & Ian W. H. Parry & Dallas Burtraw, 1996. "Revenue-Raising vs. Other Approaches to Environmental Protection: The Critical Significance of Pre-Existing Tax Distortions," NBER Working Papers 5641, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    60. Pio Baake & Jorg Oechssler & Christoph Schenk, 1996. ""Explaining Cross-Supplies" (replaces the old version which did not contain the graphs)," Industrial Organization 9603005, EconWPA, revised 06 Apr 1996. [Downloadable!]
    61. Richard Arnott & Marvin Kraus, 1994. "The Ramsey Problem for Congestible Facilities," NBER Technical Working Papers 0084, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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