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Andrew B Lyon

Personal Details

First Name:Andrew
Middle Name:B
Last Name:Lyon
Suffix:
RePEc Short-ID:ply2
[This author has chosen not to make the email address public]
PricewaterhouseCoopers LLP 600 13th Street, NW, Suite 1000 Washington DC 20005-3333
202-414-3865

Affiliation

PricewaterhouseCoopers LLP (PricewaterhouseCoopers LLP)

http://www.pwc.com/us/nes
Washington, D.C.

Research output

as
Jump to: Working papers Articles Chapters

Working papers

  1. Matthew Haag & Andrew B. Lyon, 2004. "Optimality of the Foreign Tax Credit System: Separate vs. Overall Limitations," Electronic Working Papers 04-001, University of Maryland, Department of Economics.
  2. Andrew B. Lyon & Gerald Silverstein, 1994. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Working Papers 4783, National Bureau of Economic Research, Inc.
  3. Karla Hoff & Andrew B. Lyon, 1994. "Non-Leaky Buckets: Optimal Redistributive Taxation and Agency Costs," NBER Working Papers 4652, National Bureau of Economic Research, Inc.
  4. 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.
  5. Lyon, Andrew, 1992. "Taxation, information asymmetries, and a firm's financing choices," Policy Research Working Paper Series 936, The World Bank.
  6. Andrew B. Lyon & Robert M. Schwab, 1991. "Consumption Taxes in a Life-Cycle Framework: Are Sin Taxes Regressive?," NBER Working Papers 3932, National Bureau of Economic Research, Inc.
  7. Andrew B. Lyon, 1989. "Did ACRS Really Cause Stock Prices to Fall?," NBER Working Papers 2990, National Bureau of Economic Research, Inc.
  8. Andrew B. Lyon, 1989. "Understanding Investment Incentives Under Parallel Tax Systems: An Application to the Alternative Minimum Tax," NBER Working Papers 2912, National Bureau of Economic Research, Inc.
  9. Andrew B. Lyon, 1988. "The Effect Of The Investment Tax Credit On The Value Of The Firm," NBER Working Papers 2537, National Bureau of Economic Research, Inc.
  10. Don Fullerton & Andrew B. Lyon, 1987. "Tax Neutrality and Intangible Capital," NBER Working Papers 2430, National Bureau of Economic Research, Inc.
  11. Don Fullerton & Andrew B. Lyon, 1985. "Does the Tax System Favor Investment in High-Tech or Smoke-Stack Industries?," NBER Working Papers 1600, National Bureau of Economic Research, Inc.
  12. Don Fullerton & Andrew B. Lyon, 1983. "Uncertain Parameter Values and the Choice Among Policy Options," NBER Working Papers 1111, National Bureau of Economic Research, Inc.
  13. Don Fullerton & Andrew B. Lyon & Richard J. Rosen, 1983. "Uncertainty, Welfare Cost, and the 'Adaptability' of U.S. Corporate Taxes," NBER Working Papers 1239, National Bureau of Economic Research, Inc.

Articles

  1. Andrew B. Lyon & William A. McBride, 2018. "Assessing U.S. Global Tax Competitiveness after Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 71(4), pages 751-788, December.
  2. Lyon, Andrew B. & Stell, John L., 2000. "Analysis of Current Social Security Reform Proposals," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 473-514, September.
  3. Lyon, Andrew B & Schwab, Robert M, 1995. "Consumption Taxes in a Life-Cycle Framework: Are Sin Taxes Regressive?," The Review of Economics and Statistics, MIT Press, vol. 77(3), pages 389-406, August.
  4. Hoff, Karla & Lyon, Andrew B., 1995. "Non-leaky buckets: Optimal redistributive taxation and agency costs," Journal of Public Economics, Elsevier, vol. 58(3), pages 365-390, November.
  5. Andrew B. Lyon, 1992. "Tax Neutrality Under Parallel Tax Systems," Public Finance Review, , vol. 20(3), pages 338-358, July.
  6. Lyon, Andrew B, 1990. "Invariant Valuation When Tax Rates Change over Time: Confirmations and Contradictions," Journal of Political Economy, University of Chicago Press, vol. 98(2), pages 433-437, April.
  7. Lyon, Andrew B., 1990. "Investment Incentives Under the Alternative Minimum Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(4), pages 451-465, December.
  8. Lyon, Andrew B., 1989. "The effect of the investment tax credit on the value of the firm," Journal of Public Economics, Elsevier, vol. 38(2), pages 227-247, March.
  9. Andrew B. Lyon, 1989. "The Effect of Changes in the Percentage Depletion Allowance on Oil Firm Stock Prices," The Energy Journal, International Association for Energy Economics, vol. 0(Number 4), pages 101-116.
  10. Fullerton, Don & Lyon, Andrew B., 1986. "Uncertain parameter values and the choice among policy options," Journal of Public Economics, Elsevier, vol. 30(1), pages 109-116, June.
  11. Fullerton, Don & Lyon, Andrew B, 1986. "Does the Tax System Favor Investment in High-Tech or Smoke-Stack Industries?," Economic Inquiry, Western Economic Association International, vol. 24(3), pages 403-416, July.
  12. Lyon, Andrew B, 1984. " Money Market Funds and Shareholder Dilution," Journal of Finance, American Finance Association, vol. 39(4), pages 1011-1020, September.

Chapters

  1. Andrew B. Lyon & Gerald Silverstein & R. Glenn Hubbard, 1995. "Alternative Minimum Tax Rules and Multinational Corporations," NBER Chapters, in: Taxing Multinational Corporations, pages 39-50, National Bureau of Economic Research, Inc.
  2. Andrew B. Lyon & Gerald Silverstein, 1995. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 153-180, National Bureau of Economic Research, Inc.
  3. Don Fullerton & Andrew B. Lyon, 1988. "Tax Neutrality and Intangible Capital," NBER Chapters, in: Tax Policy and the Economy: Volume 2, pages 63-88, National Bureau of Economic Research, Inc.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Andrew B. Lyon & Gerald Silverstein, 1994. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Working Papers 4783, National Bureau of Economic Research, Inc.

    Cited by:

    1. Marques, Mário & Rodrigues, Lúcia Lima & Craig, Russell, 2011. "Earnings management induced by tax planning: The case of Portuguese private firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 20(2), pages 83-96.
    2. Harry Grubert & John Mutti, 1995. "Taxing multinationals in a world with portfolio flows and R&D: Is capital export neutrality obsolete?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(3), pages 439-457, October.
    3. James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
    4. James R. Hines, Jr., 1994. "No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals," NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 65-104, National Bureau of Economic Research, Inc.
    5. Plesko, George A., 2003. "An evaluation of alternative measures of corporate tax rates," Journal of Accounting and Economics, Elsevier, vol. 35(2), pages 201-226, June.
    6. Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series 1219, CESifo Group Munich.
    7. Ortmann, Regina & Sureth, Caren, 2014. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?," arqus Discussion Papers in Quantitative Tax Research 165, arqus - Arbeitskreis Quantitative Steuerlehre.
    8. Harry P. Huizinga & Jan J.G. Lemmen & Sylvester C.W. Eijffinger, 1997. "Short-Term and Long-Term Government Debt and Nonresident Interest Withholding Taxes," FMG Discussion Papers dp275, Financial Markets Group.
    9. Caren Sureth & Ralf Maiterth, 2008. "The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies," Review of Managerial Science, Springer, vol. 2(2), pages 81-110, July.
    10. Caren Sureth & Ralf Maiterth, "undated". "Wealth Tax As Alternative Minimum Tax ? - the Impact of Minimum Taxation on Business Structure and Strategy -," EcoMod2006 272100093, EcoMod.
    11. Fritz Foley, C. & Hartzell, Jay C. & Titman, Sheridan & Twite, Garry, 2007. "Why do firms hold so much cash? A tax-based explanation," Journal of Financial Economics, Elsevier, vol. 86(3), pages 579-607, December.
    12. Niemann, Rainer & Treisch, Corinna, 2005. "Grenzüberschreitende Investitionen nach der Steuerreform 2005: stärkt die Gruppenbesteuerung den Holdingstandort Österreich?," arqus Discussion Papers in Quantitative Tax Research 1, arqus - Arbeitskreis Quantitative Steuerlehre.
    13. Niemann, Rainer, 2004. "Entscheidungswirkungen von Verlustverrechnungsbeschränkungen bei der Steuerplanung grenzüberschreitender Investitionen," Tübinger Diskussionsbeiträge 276, University of Tübingen, School of Business and Economics.
    14. Kenneth A. Froot & James R. Hines, Jr., 1995. "Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 277-312, National Bureau of Economic Research, Inc.
    15. Kenneth A. Froot & James R. Hines, Jr. & R. Glenn Hubbard, 1995. "The Tax Treatment of Interest and the Operations of U.S. Multinationals," NBER Chapters, in: Taxing Multinational Corporations, pages 81-94, National Bureau of Economic Research, Inc.
    16. Rainer Niemann & Corinna Treisch, 2005. "Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria," CESifo Working Paper Series 1506, CESifo Group Munich.

  2. Karla Hoff & Andrew B. Lyon, 1994. "Non-Leaky Buckets: Optimal Redistributive Taxation and Agency Costs," NBER Working Papers 4652, National Bureau of Economic Research, Inc.

    Cited by:

    1. Rajalaxmi Kamath, 2006. "Public inputs and the credit market," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(6), pages 733-753, November.
    2. R. H. Haveman & J. K. Scholz, "undated". "The Clinton welfare reform plan: Will it end poverty as we know it," Institute for Research on Poverty Discussion Papers 1037-94, University of Wisconsin Institute for Research on Poverty.
    3. Dilip Mookherjee & Debraj Ray, 2000. "Contractual Structure and Wealth Accumulation," Econometric Society World Congress 2000 Contributed Papers 1538, Econometric Society.
    4. Ravallion, Martin, 2003. "Targeted transfers in poor countries : revisiting the tradeoffs and policy options," Policy Research Working Paper Series 3048, The World Bank.
    5. Hoff, Karla & Lyon, Andrew B., 1995. "Non-leaky buckets: Optimal redistributive taxation and agency costs," Journal of Public Economics, Elsevier, vol. 58(3), pages 365-390, November.
    6. Alessandro Cigno & Annalisa Luporini, 2013. "Student loans and the allocation of graduate jobs," CHILD Working Papers Series 16, Centre for Household, Income, Labour and Demographic Economics (CHILD) - CCA.
    7. Abhijit Banerjee & Dilip Mookherjee & Kaivan Munshi & Debraj Ray, 2001. "Inequality, Control Rights, and Rent Seeking: Sugar Cooperatives in Maharashtra," Journal of Political Economy, University of Chicago Press, vol. 109(1), pages 138-190, February.
    8. Andrew Goudie & Paul Ladd, 1999. "Economic growth, poverty and inequality," Journal of International Development, John Wiley & Sons, Ltd., vol. 11(2), pages 177-195.
    9. Bruno, Michael & Ravallion, Martin & Squire, Lyn, 1996. "Equity and growth in developing countries : old and new perspectives on the policy issues," Policy Research Working Paper Series 1563, The World Bank.
    10. Shea, John, 2000. "Does parents' money matter?," Journal of Public Economics, Elsevier, vol. 77(2), pages 155-184, August.
    11. Koichi Hamada & Shyam Sunder, 2005. "Information Asymmetry and the Problem of Transfers in Trade Negotiations and International Agencies," Working Papers 910, Economic Growth Center, Yale University.
    12. Gruner, Hans Peter, 2003. "Redistribution as a selection device," Journal of Economic Theory, Elsevier, vol. 108(2), pages 194-216, February.
    13. Mariapia Mendola & Franklin Simtowe, 2014. "The Welfare Impact of Land Redistribution: Evidence from a Quasi-Experimental Initiative in Malawi," Development Working Papers 366, Centro Studi Luca d'Agliano, University of Milano, revised 07 Apr 2014.
    14. Bas Jacobs & Sweder J.G. van Wijnbergen, 2005. "Capital Market Failure, Adverse Selection and Equity Financing of Higher Education," Tinbergen Institute Discussion Papers 05-037/3, Tinbergen Institute.
    15. Deininger, Klaus, 1999. "Making negotiated land reform work : initial experience from Brazil, Colombia, and South Africa," Policy Research Working Paper Series 2040, The World Bank.
    16. Christian Keuschnigg & Soren Bo Nielsen, 2000. "Tax Policy, Venture Capital, and Entrepreneurship," NBER Working Papers 7976, National Bureau of Economic Research, Inc.
    17. Bardhan, Pranab & Bowles, Samuel & Gintis, Herbert, 1998. "Wealth Inequality, Wealth Constraints and Economic Performance," Center for International and Development Economics Research (CIDER) Working Papers 233617, University of California-Berkeley, Department of Economics.
    18. Deininger, Klaus, 1999. "Making Negotiated Land Reform Work: Initial Experience from Colombia, Brazil and South Africa," World Development, Elsevier, vol. 27(4), pages 651-672, April.
    19. Bas Jacobs & Hongyan Yang, 2013. "Second-Best Income Taxation with Endogenous Human Capital and Borrowing Constraints," CESifo Working Paper Series 4155, CESifo Group Munich.
    20. Timothy Besley & Robin Burgess, 1998. "Land Reform, Poverty Reduction and Growth: Evidence from India," STICERD - Development Economics Papers - From 2008 this series has been superseded by Economic Organisation and Public Policy Discussion Papers 13, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    21. Beraldo, Sergio & Montolio, Daniel & Turati, Gilberto, 2009. "Healthy, educated and wealthy: A primer on the impact of public and private welfare expenditures on economic growth," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 38(6), pages 946-956, December.
    22. Bardhan, Pranab, 1996. "Efficiency, Equity and Poverty Alleviation: Policy Issues in Less Developed Countries," Center for International and Development Economics Research (CIDER) Working Papers 233427, University of California-Berkeley, Department of Economics.
    23. Haveman, Robert & Scolex, John Karl, 1994. "Transfers, Taxes, and Welfare Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(2), pages 417-434, June.
    24. Costa, Carlos Eugênio da & Maestri, Lucas Jóver, 2004. "The risk-properties of human capital and the design of government policies," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 554, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
    25. Janet Currie & Firouz Gahvari, 2007. "Transfers in Cash and In Kind: Theory Meets the Data," NBER Working Papers 13557, National Bureau of Economic Research, Inc.
    26. Chikako Yamauchi, 2008. "Heterogeneity in the Returns to Investment in Poor Villages," CEPR Discussion Papers 582, Centre for Economic Policy Research, Research School of Economics, Australian National University.
    27. Ashok S. Rai & Tomas Sjostrom, 2001. "Grants Vs . Investment Subsidies," CID Working Papers 84, Center for International Development at Harvard University.
    28. Coco, Giuseppe & Pignataro, Giuseppe, 2010. "Inequality of opportunity in the credit market," DEMQ Working Paper Series 2010/5, University of Catania, Department of Economics and Quantitative Methods.
    29. Emmanuel Jimenez & Yasuyuki Sawada, 2003. "Does Community Management Help Keep Kids in Schools? Evidence Using Panel Data from El Salvador's EDUCO Program," CIRJE F-Series CIRJE-F-236, CIRJE, Faculty of Economics, University of Tokyo.
    30. Emmanuel Jimenez & Yasuyuki Sawada, 2014. "Does Community Management Help Keep Children in Schools? Evidence Using Panel Data from El Salvador's EDUCO Program," Economic Development and Cultural Change, University of Chicago Press, vol. 62(2), pages 307-338.
    31. Kanbur, Ravi, 2002. "Education, Empowerment, and Gender Inequalities," Working Papers 127300, Cornell University, Department of Applied Economics and Management.
    32. Sällström, Susanna, 2007. "Hobbies, Skills and Incentives to Work: The Happy Gardener and the Wealthy Golfer," CEPR Discussion Papers 6376, C.E.P.R. Discussion Papers.
    33. Barthold Albrecht, 1996. "Privatization, coordination and agency costs: The case for participation in Eastern Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(3), pages 351-368, July.

  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.

    Cited by:

    1. James B. Davies, 1995. "Distributional Effects of the Lifetime Capital Gains Exemption: Single vs. Multi-Year Analysis," Canadian Public Policy, University of Toronto Press, vol. 21(s1), pages 159-173, November.
    2. Norman Schurhoff, 2004. "Capital gains taxes, irreversible investment, and capital structure," 2004 Meeting Papers 592b, Society for Economic Dynamics.
    3. Bertaut, Carol C. & Haliassos, Michael, 1997. "Precautionary portfolio behavior from a life-cycle perspective," Journal of Economic Dynamics and Control, Elsevier, vol. 21(8-9), pages 1511-1542, June.
    4. Elizabeth M. Caucutt & Selahattin Imrohoroglu & Krishna B. Kumar, 2003. "Growth and Welfare Analysis of Tax Progressivity in a Heterogeneous-Agent Model," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 6(3), pages 546-577, July.
    5. William Gale & Peter Orszag, 2005. "Economic Effects of Making the 2001 and 2003 Tax Cuts Permanent," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(2), pages 193-232, March.
    6. Carol C. Bertaut, 1996. "Stockholding behavior of U.S. households: evidence from the 1983-89 Survey of Consumer Finances," International Finance Discussion Papers 558, Board of Governors of the Federal Reserve System (U.S.), revised 1996.
    7. Vijay M. Jog, 1995. "The Lifetime Capital Gains Exemption: Corporate Financing, Risk-taking and Allocation Efficiency," Canadian Public Policy, University of Toronto Press, vol. 21(s1), pages 116-135, November.

  4. Lyon, Andrew, 1992. "Taxation, information asymmetries, and a firm's financing choices," Policy Research Working Paper Series 936, The World Bank.

    Cited by:

    1. Samuel, Cherian, 1996. "The stockmarket as a source of finance : a comparison of U.S. and Indian firms," Policy Research Working Paper Series 1592, The World Bank.

  5. Andrew B. Lyon & Robert M. Schwab, 1991. "Consumption Taxes in a Life-Cycle Framework: Are Sin Taxes Regressive?," NBER Working Papers 3932, National Bureau of Economic Research, Inc.

    Cited by:

    1. Sebastian Rausch & Gilbert E. Metcalf & John M. Reilly & Sergey Paltsev, 2010. "Distributional Implications of Alternative U.S. Greenhouse Gas Control Measures," Discussion Papers Series, Department of Economics, Tufts University 0753, Department of Economics, Tufts University.
    2. Duclos, Jean-Yves, 1998. "Social evaluation functions, economic isolation and the Suits index of progressivity," Journal of Public Economics, Elsevier, vol. 69(1), pages 103-121, July.
    3. S. Georges-Kot, 2015. "Annual and lifetime incidence of the value-added tax in France," Documents de Travail de l'Insee - INSEE Working Papers g2015-12, Institut National de la Statistique et des Etudes Economiques.
    4. DUCLOS, Jean-Yves, 1995. "Economic Isolation, Inequality, and the Suits Index of Progressivity," Cahiers de recherche 9510, Université Laval - Département d'économique.
    5. Barra Roantree & Jonathan Shaw, 2018. "What a difference a day makes: inequality and the tax and benefit system from a long-run perspective," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 16(1), pages 23-40, March.
    6. Owen, Sally & Noy, Ilan, 2017. "The unfortunate regressivity of public natural hazard insurance: A quantitative analysis of a New Zealand case," Working Paper Series 6399, Victoria University of Wellington, School of Economics and Finance.
    7. Don Fullerton & Garth Heutel, 2010. "Analytical General Equilibrium Effects of Energy Policy on Output and Factor Prices," NBER Working Papers 15788, National Bureau of Economic Research, Inc.
    8. Peter Levell & Barra Roantree & Jonathan Shaw, 2017. "Mobility and the lifetime distributional impact of tax and transfer reforms," IFS Working Papers W17/17, Institute for Fiscal Studies.
    9. Pierre Pestieau & Gregory Ponthiere, 2012. "Myopia, regrets, and risky behaviors," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(2), pages 288-317, April.
    10. Caspersen, Erik & Metcalf, Gilbert E., 1994. "Is a Value Added Tax Regressive? Annual Versus Lifetime Incidence Measures," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(4), pages 731-746, December.
    11. William N. Evans & Jeanne S. Ringel & Diana Stech, 1999. "Tobacco Taxes and Public Policy to Discourage Smoking," NBER Chapters, in: Tax Policy and the Economy, Volume 13, pages 1-56, National Bureau of Economic Research, Inc.
    12. Don Fullerton & Diane Lim Rogers, 1994. "Distributional Effects on a Lifetime Basis," NBER Working Papers 4862, National Bureau of Economic Research, Inc.
    13. Fullerton, Don & Metcalf, Gilbert E., 2002. "Tax incidence," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 26, pages 1787-1872, Elsevier.
    14. Karel Janda & Zuzana Lajksnerova & Jakub Mikolasek, 2018. "A General Equilibrium Model of Optimal Alcohol Taxation in the Czech Republic," Working Papers IES 2018/08, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Mar 2018.
    15. Philip DeCicca & Donald Kenkel & Feng Liu, 2013. "Who Pays Cigarette Taxes? The Impact of Consumer Price Search," The Review of Economics and Statistics, MIT Press, vol. 95(2), pages 516-529, May.
    16. Parry, Ian W.H. & Laxminarayan, Ramanan & West, Sarah E., 2006. "Fiscal and Externality Rationales for Alcohol Taxes," Discussion Papers dp-06-51, Resources For the Future.
    17. Gilbert E. Metcalf & Aparna Mathur & Kevin A. Hassett, 2011. "Distributional Impacts in a Comprehensive Climate Policy Package," NBER Chapters, in: The Design and Implementation of U.S. Climate Policy, pages 21-34, National Bureau of Economic Research, Inc.
    18. Don Fullerton & Diane Lim Rogers, 1991. "Lifetime vs. Annual Perspectives on Tax Incidence," NBER Working Papers 3750, National Bureau of Economic Research, Inc.
    19. Michael J. Moore & Philip J. Cook, 1999. "Alcohol," University of Chicago - George G. Stigler Center for Study of Economy and State 156, Chicago - Center for Study of Economy and State.
    20. Gregory J. Colman & Dahlia K. Remler, 2008. "Vertical equity consequences of very high cigarette tax increases: If the poor are the ones smoking, how could cigarette tax increases be progressive?," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 27(2), pages 376-400.
    21. Burtraw, Dallas & Sweeney, Richard & Walls, Margaret, 2009. "The Incidence of U.S. Climate Policy: Alternative Uses of Revenues From a Cap-and-Trade Auction," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(3), pages 497-518, September.
    22. Parry Ian W. H. & West Sarah E & Laxminarayan Ramanan, 2009. "Fiscal and Externality Rationales for Alcohol Policies," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 9(1), pages 1-48, July.
    23. Wier, Mette & Birr-Pedersen, Katja & Jacobsen, Henrik Klinge & Klok, Jacob, 2005. "Are CO2 taxes regressive? Evidence from the Danish experience," Ecological Economics, Elsevier, vol. 52(2), pages 239-251, January.
    24. Raul A. Ponce-Rodriguez & Charles R. Hankla & Jorge Martinez-Vazquez & Eunice Heredia-Ortiz, 2016. "Frozen In Time: Rethinking the Poltical Economy of Decentralization: How Elections and Parties Shape the Provision of Local Public Goods," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1604, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    25. Owen, Sally Margaret Frean, 2017. "The unfortunate regressivity of public natural disaster insurance: Quantifying distributional implications of EQC building cover for New Zealand," Working Paper Series 6720, Victoria University of Wellington, School of Economics and Finance.
    26. Katarina Nordblom, 2011. "The complex attitudes to alcohol taxation," Applied Economics, Taylor & Francis Journals, vol. 43(24), pages 3355-3364.
    27. West, Sarah E. & Parry, Ian W.H., 2009. "Alcohol/Leisure Complementarity: Empirical Estimates and Implications for Tax Policy," Discussion Papers dp-09-09, Resources For the Future.
    28. Nils Ohlendorf & Michael Jakob & Jan Christoph Minx & Carsten Schröder & Jan Christoph Steckel, 2018. "Distributional Impacts of Climate Mitigation Policies - a Meta-Analysis," Discussion Papers of DIW Berlin 1776, DIW Berlin, German Institute for Economic Research.
    29. Sebastian Rausch & Gilbert E. Metcalf & John M. Reilly, 2011. "Distributional Impacts of Carbon Pricing: A General Equilibrium Approach with Micro-Data for Households," NBER Working Papers 17087, National Bureau of Economic Research, Inc.
    30. Richard Bird & Michael Smart & Jorge Martinez-Vazquez, 2016. "Taxing Consumption in Canada: Rates, Revenues, and Redistribution," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1605, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    31. Burtraw, Dallas & Sweeney, Richard & Walls, Margaret, 2008. "The Incidence of U.S. Climate Policy: Where You Stand Depends on Where You Sit," Discussion Papers dp-08-28, Resources For the Future.

  6. Andrew B. Lyon, 1989. "Did ACRS Really Cause Stock Prices to Fall?," NBER Working Papers 2990, National Bureau of Economic Research, Inc.

    Cited by:

    1. Joel B. Slemrod, 1992. "The Impact of U.S. Tax Reform on Canadian Stock Prices," NBER Chapters, in: Canada-U.S. Tax Comparisons, pages 237-254, National Bureau of Economic Research, Inc.

  7. Andrew B. Lyon, 1989. "Understanding Investment Incentives Under Parallel Tax Systems: An Application to the Alternative Minimum Tax," NBER Working Papers 2912, National Bureau of Economic Research, Inc.

    Cited by:

    1. Estache, Antonio*van Wijnbergen, Sweder, 1992. "Evaluating the asset based minimum tax on corporations : an option pricing approach," Policy Research Working Paper Series 892, The World Bank.

  8. Andrew B. Lyon, 1988. "The Effect Of The Investment Tax Credit On The Value Of The Firm," NBER Working Papers 2537, National Bureau of Economic Research, Inc.

    Cited by:

    1. William N. Evans & Jeanne S. Ringel & Diana Stech, 1999. "Tobacco Taxes and Public Policy to Discourage Smoking," NBER Chapters, in: Tax Policy and the Economy, Volume 13, pages 1-56, National Bureau of Economic Research, Inc.
    2. Smith Loren K., 2009. "New Market Policy Effects on Used Markets: Theory and Evidence," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 9(1), pages 1-27, July.
    3. Andrew B. Lyon, 1989. "Did ACRS Really Cause Stock Prices to Fall?," NBER Working Papers 2990, National Bureau of Economic Research, Inc.
    4. Carola Frydman & Dimitris Papanikolaou, 2015. "In Search of Ideas: Technological Innovation and Executive Pay Inequality," NBER Working Papers 21795, National Bureau of Economic Research, Inc.
    5. Jie Mao & Chunhua Wang, 2016. "Tax incentives and environmental protection: evidence from China’s taxpayer-level data," China Finance and Economic Review, Springer, vol. 4(1), pages 1-30, December.
    6. Lamdin, Douglas J., 2001. "Implementing and interpreting event studies of regulatory changes," Journal of Economics and Business, Elsevier, vol. 53(2-3), pages 171-183.
    7. Joel B. Slemrod, 1992. "The Impact of U.S. Tax Reform on Canadian Stock Prices," NBER Chapters, in: Canada-U.S. Tax Comparisons, pages 237-254, National Bureau of Economic Research, Inc.

  9. Don Fullerton & Andrew B. Lyon, 1987. "Tax Neutrality and Intangible Capital," NBER Working Papers 2430, National Bureau of Economic Research, Inc.

    Cited by:

    1. Estelle P. Dauchy, 2013. "The Efficiency Cost of Asset Taxation in the U.S. after Accounting for Intangible Assets," Working Papers w0199, New Economic School (NES).
    2. Bronwyn H. Hall, 1992. "Investment and Research and Development at the Firm Level: Does the Source of Financing Matter?," NBER Working Papers 4096, National Bureau of Economic Research, Inc.
    3. Robinson, Leslie A. & Sansing, Richard, 2008. "The effect of "invisible" tax preferences on investment and tax preference measures," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 389-404, December.
    4. James Berkovec & Don Fullerton, 1989. "The General Equilibrium Effects of Inflation on Housing Consumption and Investment," NBER Working Papers 2826, National Bureau of Economic Research, Inc.
    5. Goulder, Lawrence H. & Thalmann, Philippe, 1993. "Approaches to efficient capital taxation : Leveling the playing field vs. living by the golden rule," Journal of Public Economics, Elsevier, vol. 50(2), pages 169-196, February.
    6. Fullerton, Don & Karayannis, Marios, 1994. "Tax evasion and the allocation of capital," Journal of Public Economics, Elsevier, vol. 55(2), pages 257-278, October.
    7. Lawrence H. Goulder, 1989. "Tax Policy, Housing Prices, and Housing Investment," NBER Working Papers 2814, National Bureau of Economic Research, Inc.
    8. James Berkovec & Don Fullerton, 1990. "A General Equilibrium Model of Housing, Taxes, and Portfolio Choice," NBER Working Papers 3505, National Bureau of Economic Research, Inc.
    9. James R. Hines, Jr. & R. Glenn Hubbard & Joel Slemrod, 1993. "On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980s," NBER Chapters, in: Studies in International Taxation, pages 149-194, National Bureau of Economic Research, Inc.
    10. Hall, Bronwyn H., 1993. "R&D Tax Policy During the 1980s: Success of Failure?," Department of Economics, Working Paper Series qt8151h8tg, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
    11. Patric H. Hendershott, 1988. "The Tax Reform Act Of 1986 And Economic Growth," NBER Working Papers 2553, National Bureau of Economic Research, Inc.
    12. Estelle P. Dauchy, 2013. "The Efficiency Cost of Asset Taxation in the U.S. after Accounting for Intangible Assets," Working Papers w0199, Center for Economic and Financial Research (CEFIR).
    13. David A. Weisbach, 2004. "Measurement and Tax Depreciation Policy: The Case of Short-Term Intangibles," The Journal of Legal Studies, University of Chicago Press, vol. 33(1), pages 199-229, January.
    14. Conesa, Juan C. & Domínguez, Begoña, 2013. "Intangible investment and Ramsey capital taxation," Journal of Monetary Economics, Elsevier, vol. 60(8), pages 983-995.
    15. David Weisbach, 2014. "The use of neutralities in international tax policy," Working Papers 1414, Oxford University Centre for Business Taxation.
    16. Andrew B. Lyon, 1989. "Understanding Investment Incentives Under Parallel Tax Systems: An Application to the Alternative Minimum Tax," NBER Working Papers 2912, National Bureau of Economic Research, Inc.
    17. Bronwyn H. Hall, 2006. "R&D, productivity and market value," IFS Working Papers W06/23, Institute for Fiscal Studies.

  10. Don Fullerton & Andrew B. Lyon, 1985. "Does the Tax System Favor Investment in High-Tech or Smoke-Stack Industries?," NBER Working Papers 1600, National Bureau of Economic Research, Inc.

    Cited by:

    1. Lin, Hwan C. & Russo, Benjamin, 1999. "A Taxation Policy Toward Capital, Technology and Long-Run Growth," Journal of Macroeconomics, Elsevier, vol. 21(3), pages 463-491, July.

  11. Don Fullerton & Andrew B. Lyon, 1983. "Uncertain Parameter Values and the Choice Among Policy Options," NBER Working Papers 1111, National Bureau of Economic Research, Inc.

    Cited by:

    1. Omar O. Chisari & Gustavo Ferro & Juan Pablo Vila Martínez, 2017. "International mobility of capital, wage indexation, and the cost of policy mistakes under ambiguity: a CGE evaluation," International Economics and Economic Policy, Springer, vol. 14(4), pages 643-660, October.
    2. Fleisher, Beverly, 1986. "Agricultural Policy And Risk: Current Programs And Future Considerations," Regional Research Projects > 1986: S-180 Annual Meeting, March 23-26, 1986, Tampa, Florida 272006, Regional Research Projects > S-180: An Economic Analysis of Risk Management Strategies for Agricultural Production Firms.
    3. Gliesmann, Christian & Ruocco, Anna, 1996. "Computational general equilibrium analysis and economic reasoning," Tübinger Diskussionsbeiträge 71, University of Tübingen, School of Business and Economics.
    4. Fehr, Hans & Wiegard, Wolfgang, 1996. "Numerische Gleichgewichtsmodelle: Grundstruktur, Anwendungen und Erkenntnisgehalt," Tübinger Diskussionsbeiträge 75, University of Tübingen, School of Business and Economics.

  12. Don Fullerton & Andrew B. Lyon & Richard J. Rosen, 1983. "Uncertainty, Welfare Cost, and the 'Adaptability' of U.S. Corporate Taxes," NBER Working Papers 1239, National Bureau of Economic Research, Inc.

    Cited by:

    1. David G. Hartman, 1985. "The Welfare Effects of a Capital Income Tax in an Open Economy," NBER Working Papers 1551, National Bureau of Economic Research, Inc.

Articles

  1. Lyon, Andrew B. & Stell, John L., 2000. "Analysis of Current Social Security Reform Proposals," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 473-514, September.

    Cited by:

    1. John Sabelhaus & Julie Topoleski, 2007. "Uncertain policy for an uncertain world: The case of social security," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 26(3), pages 507-525.
    2. Thomas A. Garrett & Russell M. Rhine, 2005. "Social security versus private retirement accounts: a historical analysis," Review, Federal Reserve Bank of St. Louis, issue mar, pages 103-121.

  2. Lyon, Andrew B & Schwab, Robert M, 1995. "Consumption Taxes in a Life-Cycle Framework: Are Sin Taxes Regressive?," The Review of Economics and Statistics, MIT Press, vol. 77(3), pages 389-406, August.
    See citations under working paper version above.
  3. Hoff, Karla & Lyon, Andrew B., 1995. "Non-leaky buckets: Optimal redistributive taxation and agency costs," Journal of Public Economics, Elsevier, vol. 58(3), pages 365-390, November.
    See citations under working paper version above.
  4. Andrew B. Lyon, 1992. "Tax Neutrality Under Parallel Tax Systems," Public Finance Review, , vol. 20(3), pages 338-358, July.

    Cited by:

    1. Niemann, Rainer, 2003. "Wie schädlich ist die Mindestbesteuerung? Steuerparadoxa in der Verlustrechnung," Tübinger Diskussionsbeiträge 259, University of Tübingen, School of Business and Economics.
    2. Andrew B. Lyon & Gerald Silverstein, 1994. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Working Papers 4783, National Bureau of Economic Research, Inc.
    3. Niemann, Rainer, 2007. "Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung," arqus Discussion Papers in Quantitative Tax Research 28, arqus - Arbeitskreis Quantitative Steuerlehre.

  5. Lyon, Andrew B, 1990. "Invariant Valuation When Tax Rates Change over Time: Confirmations and Contradictions," Journal of Political Economy, University of Chicago Press, vol. 98(2), pages 433-437, April.

    Cited by:

    1. David Bradford, 1997. "Transition to and Tax Rate Flexibility in a Cash-Flow Type Tax," CESifo Working Paper Series 148, CESifo Group Munich.
    2. 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.
    3. Hartwick, John M. & Karp, Larry & Long, Ngo Van, 2002. "Depreciation rules and value invariance with extractive firms," Journal of Economic Dynamics and Control, Elsevier, vol. 26(1), pages 99-116, January.
    4. Andrew B. Lyon, 1989. "Understanding Investment Incentives Under Parallel Tax Systems: An Application to the Alternative Minimum Tax," NBER Working Papers 2912, National Bureau of Economic Research, Inc.

  6. Lyon, Andrew B., 1990. "Investment Incentives Under the Alternative Minimum Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(4), pages 451-465, December.

    Cited by:

    1. Niemann, Rainer, 2003. "Wie schädlich ist die Mindestbesteuerung? Steuerparadoxa in der Verlustrechnung," Tübinger Diskussionsbeiträge 259, University of Tübingen, School of Business and Economics.
    2. Mackie, James B. III, 2002. "Unfinished Business of the 1986 Tax Reform Act: An Effective Tax Rate Analysis of Current Issues in theTaxation of Capital Income," National Tax Journal, National Tax Association;National Tax Journal, vol. 55(2), pages 293-337, June.
    3. Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series 1219, CESifo Group Munich.
    4. Auerbach, Alan J., 2002. "Taxation and corporate financial policy," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 19, pages 1251-1292, Elsevier.
    5. Caren Sureth & Ralf Maiterth, "undated". "Wealth Tax As Alternative Minimum Tax ? - the Impact of Minimum Taxation on Business Structure and Strategy -," EcoMod2006 272100093, EcoMod.
    6. Sureth, Caren & Voß, Armin, 2005. "Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern," arqus Discussion Papers in Quantitative Tax Research 2, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Curtis Carlson & Gilbert Metcalf, 2008. "Energy Tax Incentives and the Alternative Minimum Tax," Discussion Papers Series, Department of Economics, Tufts University 0722, Department of Economics, Tufts University.
    8. Andrew B. Lyon & Gerald Silverstein, 1994. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Working Papers 4783, National Bureau of Economic Research, Inc.
    9. Austan Goolsbee, 2000. "The Importance of Measurement Error in the Cost of Capital," NBER Working Papers 7558, National Bureau of Economic Research, Inc.
    10. Niemann, Rainer, 2004. "Entscheidungswirkungen von Verlustverrechnungsbeschränkungen bei der Steuerplanung grenzüberschreitender Investitionen," Tübinger Diskussionsbeiträge 276, University of Tübingen, School of Business and Economics.
    11. Andrew B. Lyon & Gerald Silverstein & R. Glenn Hubbard, 1995. "Alternative Minimum Tax Rules and Multinational Corporations," NBER Chapters, in: Taxing Multinational Corporations, pages 39-50, National Bureau of Economic Research, Inc.
    12. Niemann, Rainer, 2007. "Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung," arqus Discussion Papers in Quantitative Tax Research 28, arqus - Arbeitskreis Quantitative Steuerlehre.

  7. Lyon, Andrew B., 1989. "The effect of the investment tax credit on the value of the firm," Journal of Public Economics, Elsevier, vol. 38(2), pages 227-247, March.
    See citations under working paper version above.
  8. Andrew B. Lyon, 1989. "The Effect of Changes in the Percentage Depletion Allowance on Oil Firm Stock Prices," The Energy Journal, International Association for Energy Economics, vol. 0(Number 4), pages 101-116.

    Cited by:

    1. Pierre Guérin & Danilo Leiva-Leon, 2017. "Monetary policy, stock market and sectoral comovement," Working Papers 1731, Banco de España;Working Papers Homepage.

  9. Fullerton, Don & Lyon, Andrew B., 1986. "Uncertain parameter values and the choice among policy options," Journal of Public Economics, Elsevier, vol. 30(1), pages 109-116, June.
    See citations under working paper version above.
  10. Fullerton, Don & Lyon, Andrew B, 1986. "Does the Tax System Favor Investment in High-Tech or Smoke-Stack Industries?," Economic Inquiry, Western Economic Association International, vol. 24(3), pages 403-416, July.
    See citations under working paper version above.
  11. Lyon, Andrew B, 1984. " Money Market Funds and Shareholder Dilution," Journal of Finance, American Finance Association, vol. 39(4), pages 1011-1020, September.

    Cited by:

    1. Dwyer Jr., Gerald P. & Samartín, Margarita, 2009. "Why do banks promise to pay par on demand?," Journal of Financial Stability, Elsevier, vol. 5(2), pages 147-169, June.
    2. Bengtsson, E., 2013. "Fund Management and Systemic Risk - Lessons from the Global Financial Crisis," CITYPERC Working Paper Series 2013-06, Department of International Politics, City University London.
    3. Jank, Stephan & Wedow, Michael, 2015. "Sturm und Drang in money market funds: When money market funds cease to be narrow," Journal of Financial Stability, Elsevier, vol. 16(C), pages 59-70.
    4. Patrick E. McCabe & Marco Cipriani & Michael Holscher & Antoine Martin, 2012. "The minimum balance at risk: a proposal to mitigate the systemic risks posed by money market funds," Staff Reports 564, Federal Reserve Bank of New York.
    5. Jonathan Witmer, 2012. "Does the Buck Stop Here? A Comparison of Withdrawals from Money Market Mutual Funds with Floating and Constant Share Prices," Staff Working Papers 12-25, Bank of Canada.
    6. Domian, Dale L. & Reichenstein, William, 1997. "Performance and persistence in money market fund returns," Financial Services Review, Elsevier, vol. 6(3), pages 169-183.
    7. Luis Antonio Ahumada & Nicolás Álvarez & Diego Saravia, 2011. "Valorización de Fondos Mutuos Monetarios y su Impacto sobre Estabilidad Financiera," Working Papers Central Bank of Chile 622, Central Bank of Chile.
    8. Vladimir Kotomin & Stanley Smith & Drew Winters, 2014. "Interest-rate and calendar-time effects in money market fund and bank deposit cash flows," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 38(1), pages 84-95, January.
    9. Patrick E. McCabe, 2009. "The economics of the mutual fund trading scandal," Finance and Economics Discussion Series 2009-06, Board of Governors of the Federal Reserve System (US), revised 2009.
    10. Farinella, Joseph A. & Koch, Timothy W., 1999. "The Demand for Taxable and Tax-Exempt Money Market Mutual Funds," Journal of Macroeconomics, Elsevier, vol. 21(2), pages 335-353, April.
    11. G. Koppenhaver & Travis Sapp, 2005. "Money Funds or Markets? Valuing Intermediary Services," Journal of Financial Services Research, Springer;Western Finance Association, vol. 27(1), pages 51-76, February.
    12. Patrick E. McCabe, 2010. "The cross section of money market fund risks and financial crises," Finance and Economics Discussion Series 2010-51, Board of Governors of the Federal Reserve System (US).
    13. Bengtsson, Elias, 2013. "Shadow banking and financial stability: European money market funds in the global financial crisis," Journal of International Money and Finance, Elsevier, vol. 32(C), pages 579-594.
    14. Emily Gallagher & Sean Collins, 2016. "Money Market Funds and the Prospect of a US Treasury Default," Quarterly Journal of Finance (QJF), World Scientific Publishing Co. Pte. Ltd., vol. 6(01), pages 1-44, March.

Chapters

  1. Andrew B. Lyon & Gerald Silverstein, 1995. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 153-180, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  2. Don Fullerton & Andrew B. Lyon, 1988. "Tax Neutrality and Intangible Capital," NBER Chapters, in: Tax Policy and the Economy: Volume 2, pages 63-88, National Bureau of Economic Research, Inc.
    See citations under working paper version above.Sorry, no citations of chapters recorded.

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