NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

NBER Publications by Alan J. Auerbach

Contact and additional information for this authorAll NBER papers and publicationsNBER Working Papers onlyInformation about this author at RePEc

Books

Generational Accounting around the World
with Laurence J. Kotlikoff, Willi Leibfritz
Published in January 1999 by University of Chicago Press
© 1999 by the National Bureau of Economic Research

Corporate Takeovers: Causes and Consequences
Published in 1988 by University of Chicago Press
© 1988 by the National Bureau of Economic Research


with Ronald Lee
Forthcoming from


with Ronald Lee
Forthcoming from


with Lorenz Kueng, Ronald Lee
Forthcoming from

Working Papers and Chapters

February 2014Fiscal Multipliers in Japan
with Yuriy Gorodnichenko: w19911
October 2013Consumption and Cash-Flow Taxes in an International Setting
with Michael P. Devereux: w19579
June 2013Propagation and Smoothing of Shocks in Alternative Social Security Systems
with Lorenz Kueng, Ronald Lee: w19137
November 2012Output Spillovers from Fiscal Policy
with Yuriy Gorodnichenko: w18578

Published: Alan J. Auerbach & Yuriy Gorodnichenko, 2013. "Output Spillovers from Fiscal Policy," American Economic Review, American Economic Association, vol. 103(3), pages 141-46, May. citation courtesy of

February 2012Fiscal Multipliers in Recession and Expansion
with Yuriy Gorodnichenko
in Fiscal Policy after the Financial Crisis, Alberto Alesina and Francesco Giavazzi, editors
September 2011Fiscal Multipliers in Recession and Expansion
with Yuriy Gorodnichenko: w17447

Published: Fiscal Multipliers in Recession and Expansion, Alan J. Auerbach, Yuriy Gorodnichenko. in Fiscal Policy after the Financial Crisis, Alesina and Giavazzi. 2013

November 2010Comment on "Old Europe Ages: Reforms and Reform Backlashes"
in Demography and the Economy, John B. Shoven, editor
August 2010Measuring the Output Responses to Fiscal Policy
with Yuriy Gorodnichenko: w16311

Published:

October 2009Activist Fiscal Policy to Stabilize Economic Activity
with William G. Gale: w15407

Published: Alan J. Auerbach & William G. Gale, 2009. "Activist fiscal policy to stabilize economic activity," Proceedings - Economic Policy Symposium - Jackson Hole, Federal Reserve Bank of Kansas City, pages 327-374. citation courtesy of

July 2009Understanding U.S. Corporate Tax Losses
with Rosanne Altshuler, Michael Cooper, Matthew Knittel
in Tax Policy and the Economy, Volume 23, Jeffrey R. Brown and James M. Poterba, editors
June 2009Notional Defined Contribution Pension Systems in a Stochastic Context: Design and Stability
with Ronald Lee
in Social Security Policy in a Changing Environment, Jeffrey R. Brown, Jeffrey B. Liebman and David A. Wise, editors
February 2009Implementing the New Fiscal Policy Activism
w14725

Published: Alan J. Auerbach, 2009. "Implementing the New Fiscal Policy Activism," American Economic Review, American Economic Association, vol. 99(2), pages 543-49, May. citation courtesy of

January 2009Welfare and Generational Equity in Sustainable Unfunded Pension Systems
with Ronald Lee: w14682

Published:

November 2008Taxing Corporate Income
with Michael P. Devereux, Helen Simpson: w14494
October 2008Understanding U.S. Corporate Tax Losses
with Rosanne Altshuler, Michael Cooper, Matthew Knittel: w14405

Published: Understanding U.S. Corporate Tax Losses, Rosanne Altshuler, Alan J. Auerbach, Michael Cooper, Matthew Knittel. in Tax Policy and the Economy, Volume 23, Brown and Poterba. 2009

August 2008Federal Budget Rules: The US Experience
w14288

Published: 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.

December 2006Notional Defined Contribution Pension Systems in a Stochastic Context: Design and Stability
with Ronald Lee: w12805

Published:

September 2006Who Bears the Corporate Tax? A Review of What We Know
in Tax Policy and the Economy, Volume 20, James Poterba, editor
August 2006Why Have Corporate Tax Revenues Declined? Another Look
w12463

Published: Auerbach, Alan. "“Why Have Corporate Tax Revenues Declined? Another Look," CESifo Economic Studies (June 2007): 153–-171. citation courtesy of

June 2006The Choice Between Income and Consumption Taxes: A Primer
w12307

Published: Auerbach. A. and D. Shaviro (eds.) Institutional Foundations of Public Finance: Economic and Legal Perspectives. Harvard University Press, 2009.

January 2006Dividend Taxes and Firm Valuation: New Evidence
with Kevin A. Hassett: w11959

Published: Auerbach, Alan J. and Kevin Hassett. "Dividend Taxes and Firm Valuation: New Evidence." American Economic Review (May 2006): 119-123. citation courtesy of

October 2005Who Bears the Corporate Tax? A review of What We Know
w11686

Published: Who Bears the Corporate Tax? A Review of What We Know , Alan J. Auerbach. in Tax Policy and the Economy, Volume 20, Poterba. 2006

July 2005The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study
with Kevin A. Hassett: w11449

Published: Auerbach, A., J. Hines, and J. Slemrod (eds.) Taxing Corporate Income in the 21st Century. 2007.

August 2004The Fiscal Burden of Korean Reunification: A Generational Accounting Approach
with Young Jun Chun, Ilho Yoo: w10693

Published: Alan J. Auerbach & Young Jun Chun & Ilho Yoo, 2005. "The Fiscal Burden of Korean Reunification: A Generational Accounting Approach," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(1), pages 62-, March. citation courtesy of

Budget Windows, Sunsets, and Fiscal Control
w10694

Published: Auerbach, Alan J. "Budget Windows, Sunsets, And Fiscal Control," Journal of Public Economics, 2006, v90(1-2,Jan), 87-100. citation courtesy of

February 2004How Much Equity Does the Government Hold?
w10291

Published: Auerbach, Alan J. "How Much Equity Does The Government Hold?," American Economic Review, 2004, v94(2,May), 155-160. citation courtesy of

Monetary and Fiscal Remedies for Deflation
with Maurice Obstfeld: w10290

Published: Auerbach, Alan J. and Maurice Obstfeld. "Monetary And Fiscal Remedies For Deflation," American Economic Review, 2004, v94(2,May), 71-75. citation courtesy of

October 2003Fiscal Policy, Past and Present
w10023

Published: Auerbach, Alan J. "Fiscal Policy, Past And Present," Brookings Papers on Economic Activity, 2003, v2003(1), 75-138. citation courtesy of

September 2003Generational Accounting in Korea
with Young Jun Chun: w9983

Published: Auerbach, Alan J. and Young Jun Chun. "Generational Accounting In Korea," Journal of the Japanese and International Economies, 2006, v20(2,Jun), 234-268. citation courtesy of

July 2003The Case for Open-Market Purchases in a Liquidity Trap
with Maurice Obstfeld: w9814

Published: Auerbach, Alan J. and Maurice Obstfeld. "The Case For Open-Market Purchases In A Liquidity Trap," American Economic Review, 2005, v95(1,Mar), 110-137. Alan Auerbach & Maurice Obstfeld. "The case for open-market purchases in a liquidity trap," Proceedings, Federal Reserve Bank of San Francisco, issue March 2003. citation courtesy of

November 2002Is There a Role for Discretionary Fiscal Policy?
w9306

Published: Alan J. Auerbach, 2002. "Is there a role for discretionary fiscal policy?," Proceedings - Economic Policy Symposium - Jackson Hole, Federal Reserve Bank of Kansas City, pages 109-150. citation courtesy of

August 2002Optimal Long-Run Fiscal Policy: Constraints, Preferences and the Resolution of Uncertainty
with Kevin A. Hassett: w9132

Published: Auerbach, Alan J. & Hassett, Kevin, 2007. "Optimal long-run fiscal policy: Constraints, preferences and the resolution of uncertainty," Journal of Economic Dynamics and Control, Elsevier, vol. 31(5), pages 1451-1472, May. citation courtesy of

June 2002The Bush Tax Cut and National Saving
w9012

Published: Auerbach, Alan J. "The Bush Tax Cut And National Saving," National Tax Journal, 2002, v55(3,Sep), 387-407. citation courtesy of

April 2001Taxation and Corporate Financial Policy
w8203

Published: 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.

March 2001Taxation and Economic Efficiency
with James R. Hines Jr.: w8181

Published: Auerbach, Alan J. & Hines, James Jr., 2002. "Taxation and economic efficiency," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 21, pages 1347-1421 Elsevier.

February 2001Generalized Cash Flow Taxation
with David F. Bradford: w8122

Published: Auerbach, Alan J. and David F. Bradford. "Generalized Cash-Flow Taxation," Journal of Public Economics, 2004, v88(5,Apr), 957-980. citation courtesy of

Perfect Taxation with Imperfect Competition
with James R. Hines Jr.: w8138

Published: Cnossen, S. and H. Sinn (eds.) Public Finance and Public Policy in the New Century. 2003.

August 2000On the Marginal Source of Investment Funds
with Kevin A. Hassett: w7821

Published: Auerbach, Alan J. and Kevin A. Hassett. "On The Marginal Source Of Investment Funds," Journal of Public Economics, 2003, v87(1,Jan), 205-232. citation courtesy of

Perspectives on the Budget Surplus
with William G. Gale: w7837

Published: Auerbach, Alan J. and William Gale. "Perspectives on the Budget Surplus." National Tax Journal (September 2000): 459-472. citation courtesy of

April 2000The Significance of Federal Taxes as Automatic Stabilizers
with Daniel Feenberg: w7662

Published: Published as "The Significance of Federal Taxes as Automatic Satbilizers," The Journal of Economic Perspectives, Volume 14, Number 3 (Summer 2000): Pages 37-56. citation courtesy of

February 2000Capital Gains Realizations of the Rich and Sophisticated
with Jonathan M. Siegel: w7532

Published: Auerbach, Alan J. and Jonathan M. Siegel. "Capital Gains Realizations Of The Rich And Sophisticated," American Economic Review, 2000, v90(2,May), 276-282. citation courtesy of

January 2000The Fiscal Effects of U.S. Immigration: A Generational-Accounting Perspective
with Philip Oreopoulos
in Tax Policy and the Economy, Volume 14, James M. Poterba, editor
March 1999A New Measure of Horizontal Equity
with Kevin A. Hassett: w7035

Published: Auerbach, Alan J. and Kevin A. Hassett. "A New Measure Of Horizontal Equity," American Economic Review, 2002, v92(4,Sep), 1116-1125. citation courtesy of

Uncertainty and the Design of Long-Run Fiscal Policy
with Kevin A. Hassett: w7036

Published:

  • Auerbach, A. J. and K. A. Hassett. "Fiscal Policy And Uncertainty," International Finance, 2002, v5(2,Summer), 229-249.
  • Auerbach, A. and R. Lee (eds.)Demographic Change and Fiscal Policy. Cambridge: Cambridge University Press, 2008.

Generational Accounting and Immigration in the United States
with Philip Oreopoulos: w7041

Published: Published as "Tax Policy and Business Fixed Investment in the United States", Journal of Public Economics, Vol. 47, no. 2 (1992): 141-170.

January 1999The Methodology of Generational Accounting
with Laurence J. Kotlikoff, Willi Leibfritz
in Generational Accounting around the World, Alan J. Auerbach, Laurence J. Kotlikoff and Willi Leibfritz, editors
Generational Accounting in Portugal
with Jorge Braga de Macedo, Jost Braz, Laurence J. Kotlikoff, Jan Walliser
in Generational Accounting around the World, Alan J. Auerbach, Laurence J. Kotlikoff and Willi Leibfritz, editors
Front matter to "Generational Accounting around the World"
with Laurence J. Kotlikoff, Willi Leibfritz
in Generational Accounting around the World, Alan J. Auerbach, Laurence J. Kotlikoff and Willi Leibfritz, editors
Introduction to "Generational Accounting around the World"
with Laurence J. Kotlikoff, Willi Leibfritz
in Generational Accounting around the World, Alan J. Auerbach, Laurence J. Kotlikoff and Willi Leibfritz, editors
February 1998Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data
with Leonard E. Burman, Jonathan Siegel: w6399

Published: Slemrod, J. (ed.) Does Atlas Shrug? The Economic Consequences of Taxing the Rich. Cambridge: Harvard University Press, 2002.

October 1997Simulating U.S. Tax Reform
with David Altig, Laurence J. Kotlikoff, Kent A. Smetters, Jan Walliser: w6248

Published: Altig, David. "Simulating Fundamental Tax Reform in the United States." American Economic Review, 2001, 91(3), pp. 574-95.

August 1997Quantifying the Current U.S. Fiscal Imbalance
w6119

Published: National Tax Journal (September 1997): 387-398. citation courtesy of

July 1995Taxation and Corporate Investment: The Impact of the 1991 Swedish Tax Reform
with Kevin Hassett, Jan Sodersten: w5189

Published: Swedish Economic Policy Review, vol. 2, no. 2, pp. 361-383, Autumn 1995.

April 1995The Annuitization of Americans' Resources: A Cohort Analysis
with Jagadeesh Gokhale, Laurence J. Kotlikoff, John Sabelhaus, David N. Weil: w5089

Published: Kotlikoff, Laurence J. (ed.) Essays on Saving, Bequests, Altruism, and Life-Cycle Planning. 2001.

February 1995Tax Projections and the Budget: Lessons from the 1980s
w5009

Published: American Economic Review, vol. 85, no, 2, pp. 165-169, (May 1995) citation courtesy of

April 1994The U.S. Fiscal Problem: Where We Are, How We Got Here and Where We're Going
w4709

Published:

January 1994The U.S. Fiscal Problem: Where We are, How We Got Here, and Where We're Going
in NBER Macroeconomics Annual 1994, Volume 9, Stanley Fischer and Julio J. Rotemberg, eds.
July 1993Reassessing the Social Returns to Equipment Investment
with Kevin A. Hassett, Stephen D. Oliner: w4405

Published: Quarterly Journal of Economics, AUgust 1994 citation courtesy of

January 1993Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence
with Kevin Hassett, Joel Slemrod
in Studies in International Taxation, Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod, eds.
October 1992The Increasing Annuitization of the Elderly- Estimates and Implications for Intergenerational Tranfers, Inequality, and National Saving
with Laurence J. Kotlikoff, David N. Weil: w4182
January 1992On the Design and Reform of Capital Gains Taxation
w3967

Published: American Economic Review (May 1992): 263-267. citation courtesy of

Social Security and Medicare Policy from the Perspective of Generational Accounting
with Jagadeesh Gokhale, Laurence J. Kotlikoff
in Tax Policy and the Economy, Volume 6, James M. Poterba, editor
Tax Aspects of Policy toward Aging Populations
with Laurence J. Kotlikoff
in Canada-U.S. Tax Comparisons, John B. Shoven and John Whalley, editors
November 1991Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence
with Kevin Hassett: w3895

Published:

Social Security and Medicare Policy From the Perspective of Generational Accounting
with Jagadeesh Gokhale, Laurence J. Kotlikoff: w3915

Published:

July 1991Life Insurance Inadequacy - Evidence From a Sample of Older Widows
with Laurence Kotlikoff: w3765
February 1991Tax Policy and Business Fixed Investment in the United States
with Kevin Hassett: w3619

Published: Journal of Public Economics, Vol.44, pp. 141-170, (1992). citation courtesy of

Recent U.S. Investment Behavior and the Tax Reform Act of 1986: A Disaggregate View
with Kevin Hassett: w3626

Published: Carnegie-Rochester Conference Series on Public Policy, Vol. 35, pp. 185-215 , (Autumn 1991). citation courtesy of

January 1991Generational Accounts - A Meaningful Alternative to Deficit Accounting
with Jagadeesh Gokhale, Laurence J. Kotlikoff: w3589

Published:

Corporate Savings and Shareholder Consumption
with Kevin Hassett
in National Saving and Economic Performance, B. Douglas Bernheim and John B. Shoven, editors
Generational Accounts: A Meaningful Alternative to Deficit Accounting
with Jagadeesh Gokhale, Laurence J. Kotlikoff
in Tax Policy and the Economy, Volume 5, David Bradford, editor
November 1990Public Sector Dynamics
w3508

Published: J. Quigley and E. Smolensky, eds. Modern Public Finance. Cambridge, MA: Harvard University Press, 1994, pp. 58-84.

July 1990U.S. Demographics and Saving: Predictions of Three Saving Models
with Jinyong Cai, Laurence J. Kotlikoff: w3404

Published: Carnegie-Rochester Conference Series on Public Policy, Vol. 34, pp. 135-156 , (Spring 1991). citation courtesy of

Tax Aspects of Policy Towards Aging Populations: Canada and the United States
with Laurence J. Kotlikoff: w3405

Published: Canada and US Tax Comparisons, Eds. John Shoven and Joh Whalley, UCP 1992pp. 255-273

May 1990The Cost of Capital in Japan: Recent Evidence and Further Results
with Albert Ando: w3371

Published: Journal of the Japanese and International Economies, Vol. 4, No. 4, pp. 323-350, (1990). citation courtesy of

January 1990Demographics, Fiscal Policy, and U.S. Saving in the 1980s and Beyond
with Laurence J. Kotlikoff
in Tax Policy and the Economy: Volume 4, Lawrence H. Summers, editor
October 1989Demographics, Fiscal Policy, and U.S. Saving in the 1980s and Beyond
with Laurence J. Kotlikoff: w3150

Published:

August 1989How Rational Is the Purchase of Life Insurance?
with Laurence J. Kotlikoff: w3063

Published: "The Adequacy of Life Insurance Purchases." From Journal of Financial Intermediation, Vol. 1, No. 3, pp. 215-241, June 1991.

June 1989Corporate Savings and Shareholder Consumption
with Kevin Hassett: w2994

Published:

February 1989The Dynamics of an Aging Population: The Case of Four OECD Countries
with Laurence J. Kotlikoff, Robert Hagemann, Giuseppe Nicoletti: w2797

Published: OECD Economic Studies, No. 12, pp. 97-130, (Spring 1989).

December 1988Retrospective Capital Gains Taxation
w2792

Published: The American Economic Review, Vol. 81, No. 1, pp. 167-178, (March 1991). citation courtesy of

February 1988The Deadweight Loss from `Non-Neutral' Capital Income Taxation
w2510

Published: Journal of Public Economics, Vol. 40, pp. 1-36, (1989). citation courtesy of

1988Investment Tax Incentives and Frequent Tax Reforms
with James R. Hines Jr.: w2492

Published: The American Economic Review, Vol. 78, No. 2, pp. 211-216, (May 1988). citation courtesy of

June 1987The Significance of Tax Law Asymmetries: An Empirical Investigation
with Rosanne Altshuler: w2279

Published: The Quarterly Journal of Economics, Vol. 105, pp. 63-86, (1990). citation courtesy of

The Cost of Capital in the U.S. and Japan: A Comparison
with Albert Ando: w2286

Published: "The Cost of Capital in the United States and Japan: A Comparison." From Journal of the Japanese and International Economies, Vol. 2, pp. 134-158,(1988).

March 1987The Effects of Taxation on the Merger Decision
with David Reishus: w2192

Published:

1987Why Have Corporate Tax Revenues Declined?
with James M. Poterba: w2118

Published:

Front matter, acknowledgments, table of contents
in Mergers and Acquisitions, Alan J. Auerbach, ed.
Introduction to "Mergers and Acquisitions"
in Mergers and Acquisitions, Alan J. Auerbach, ed.
The Impact of Taxation on Mergers and Acquisitions
with David Reishus
in Mergers and Acquisitions, Alan J. Auerbach, ed.
List of contributors, Index
in Mergers and Acquisitions, Alan J. Auerbach, ed.
Why Have Corporate Tax Revenues Declined?
with James M. Poterba
in Tax Policy and the Economy, Volume 1, Lawrence H. Summers, editor
Anticipated Tax Changes and the Timing of Investment
with James R. Hines, Jr.
in The Effects of Taxation on Capital Accumulation, Martin Feldstein, ed.
Tax Loss Carryforwards and Corporate Tax Incentives
with James M. Poterba
in The Effects of Taxation on Capital Accumulation, Martin Feldstein, ed.
Anticipated Tax Changes and the Timing of Investment
with James R. Hines, Jr.
in Taxes and Capital Formation, Martin Feldstein, ed.
December 1986Tax Reform and Adjustment Costs: The Impact on Investment and Market Value
w2103

Published: International Economic Review, Vol. 30, No. 4, pp. 939-962, (November 1989) citation courtesy of

April 1986Anticipated Tax Changes and the Timing of Investment
with James R. Hines Jr.: w1886

Published:

March 1986Taxes and the Merger Decision: An Empirical Analysis
with David Reishus: w1855

Published: Coffee, J., L. Lowenstein, and S. Rose-Ackerman (eds.) Knights, Raiders and Targets. New York, NY: Oxford University Press, 1988.

Tax Loss Carryforwards and Corporate Tax Incentives
with James M. Poterba: w1863

Published:

1986Tax Reform, Investment, and the Value of the Firm
with James R. Hines Jr.: w1803
The Economic Effects of the Corporate Income Tax:Changing Revenues and Changing Views
in Financing Corporate Capital Formation, Benjamin M. Friedman, ed.
October 1985Life Insurance of the Elderly: Adequacy and Determinants
with Laurence J. Kotlikoff: w1737

Published:

  • Auerbach, Alan and Laurence Kotlikoff. "Life Insurance of the Elderly: Adequacy and Determinants,"Work, Health and Income Among the Elderly, G. Burtlss, ed. Washington: Brookings, 1987. pp. 29-67.
  • Auerbach, Alan J. and Laurence J. Kotlikoff. "The Adequacy Of Life Insurance Purchases," Journal of Financial Intermediation, 1991, v1(3), 215-241.

The Corporate Cost of Capital in Japan and the U.S.: A Comparison
with Albert Ando: w1762

Published: "The Corporate Cost of Capital in Japan and the United States: A Compar-ison." From Government Policy Towards Industry in the USA and Japan,edited by John B. Shoven, pp. 21-49. New York: Cambridge University Press 1988.

June 1985The Efficiency Gains from Social Security Benefit - Tax Linkage
with Laurence J. Kotlikoff: w1645

Published: (With Jonathan Skinner) Published as "The Efficiency Gains From Dynamic Tax Reform", International Economic Review, Vol. 24, no. 1 (1983): 81-100.

1985Real Determinants of Corporate Leverage
in Corporate Capital Structures in the United States, Benjamin M. Friedman, ed.
December 1984The Economic Effects of the Corporate Income Tax: Changing Revenues and Changing Views
w1519

Published:

March 1984Simulating Alternative Social Security Responses to the Demographic Transition
with Laurence J. Kotlikoff: w1308

Published:

  • National Tax Journal, Vol. 38, No. 2, pp. 153-168, (June 1985).
  • Dynamic Fiscal Policy. Cambridge University Press. 1987.

1984Taxation, Portfolio Choice, and Debt-Equity Ratios: A General Equilibrium Model
with Mervyn A. King: w0546

Published: Auerbach, Alan J. and King, Mervyn A. "Taxation, Portfolio Choice and Debt- Equity Ratios: A General Equilibrium Model." Quarterly Journal of Economics , (November 1983): 588-609. citation courtesy of

June 1983Real Determinants of Corporate Leverage
w1151

Published:

The Dynamic Effects of Tax Law Asymmetries
w1152

Published: Auerbach, Alan J. "The Dynamic Effects of Tax Law Asymmetries." Review of Economic Studies, Vol. 53, (1986), pp. 205-225. citation courtesy of

1983National Savings, Economic Welfare, and the Structure of Taxation
with Laurence J. Kotlikoff
in Behavioral Simulation Methods in Tax Policy Analysis, Martin Feldstein, ed.
December 1982Transferability of Tax Incentives and the Fiction of Safe Harbor Leasing
with Alvin C. Warren, Jr.: r0341

Published: Warren, Jr., Alvin C. and Alan J. Auerbach. "Transferability of Tax Incentives and the Fiction of Safe Harbor Leasing." Harvard Law Review, Vol. 95, No. 8 (June 1982), pp. 1752-1786.

November 1982Issues in the Measurement and Determinants of Business Saving
w1024

Published: Auerbach, Alan J. "Issues in the Measurement and Encouragement of Business Saving." Savings and Government Policy, Conference Series No. 25, pp. 79-10 0. Boston: Federal Reserve Bank of Boston, 1982.

The Theory of Excess Burden and Optimal Taxation
w1025

Published: in "Handbook of Public Economics," vol 1, A. Auerbach and M. Feldstein, eds. Amsterdam: Elsevier Science Publishers B.V., 1985.

Taxation, Corporate Financial Policy and the Cost of Capital
w1026

Published: Auerbach, Alan J. "Taxation, Corporate Financial Policy and the Cost of Capital." The Journal of Economic Literature, Vol. 21, No. 3, (September 1983) , pp. 905-940. citation courtesy of

Investment versus Savings Incentives: The Size of the Bang for the Buck and the Potential for Self-Financing Business Tax Cuts
with Laurence J. Kotlikoff: w1027

Published:

  • Kotlikoff, Laurence J. A short summary "National Savings and Economic Policy: The Efficacy of Investment vs. Savings Incentives." American Economic Review, Vol. 73, No. 2, (May 1983), pp. 82-87.
  • Meyer, L. H. (ed.) The Economic Consequences of Government Deficits. Springer, 1983.

August 1982Taxes, Firm Financial Policy and the Cost of Capital: An Empirical Analysis
w0955

Published: Auerbach, Alan J. "Taxes, Firm Financial Policy and the Cost of Capital: An Empirical Analysis." Journal of Public Economics, Vol. 23, No. 1/2, (February/March 1984), pp. 27-57. citation courtesy of

1982The New Economics of Accelerated Depreciation
w0848

Published: Auerbach, Alan J. "The New Economics of Accelerated Depreciation." Boston College Law Review, Vol. 23, No. 5 (September 1982), pp. 1327-1355.

December 1981Stockholder Tax Rates and Firm Attributes
w0817

Published: Auerbach, Alan J. "Stockholder Tax Rates and Firm Attributes." Journal of Public Economics, Vol. 21, No. 2, (July 1983), pp. 107-127. Journal of Economic Literature, Vol. 22, No. 1, (March 1984). citation courtesy of

The Efficiency Gains from Dynamic Tax Reform
with Laurence J. Kotlikoff, Jonathan Skinner: w0819

Published: Auerbach, Alan J., Laurence J. Kotlikoff and Jonathan Skinner. "The Efficiency Gains from Dynamic Tax Reform." International Economic Review, Vol. 24 , No. 1, (February 1983), pp. 81-100. citation courtesy of

November 1981Evaluating the Taxation of Risky Assets
w0806
September 1981The Index of Leading Indicators: "Measurement without Theory," Twenty-Five Years Later
w0761

Published: Auerbach, Alan J. "The Index of Leading Indicators: Measurement without Theory, Thirty-Five Years Later." The Review of Economics and Statistics, Vol. 64, No. 4 (November 1982), pp. 589-595.

August 1981National Savings, Economic Welfare, and the Structure of Taxation
with Laurence J. Kotlikoff: w0729

Published:

An Examination of Empirical Tests of Social Security and Savings
with Laurence J. Kotlikoff: w0730

Published: Auerbach, Alan J. and Kotlikoff, Laurence J. "An Examination of Empirical Tests of Social Security and Savings." In Social Policy Evaluation: An Economic Perspective, E. Helpman, Assaf Razin and EfraEfraim Sadka, pp. 161-179 . New York: Academic Press, (1983).

September 1980Inflation and the Tax Treatment of Firm Behavior
w0547

Published: Auerbach, Alan J. "Inflation and the Tax Treatment of Firm Behavior." The American Economic Review, Vol. 71, No. 2, (May 1981), pp. 419-423. citation courtesy of

June 1980A Note on the Efficient Design of Investment Incentives
w0483

Published: Auerbach, Alan J. "A Note on the Efficient Design of Investment Incentives." The Economic Journal, Vol. 91, (March 1981), pp. 217-223. citation courtesy of

Components of Manufacturing Inventories
with Jerry R. Green: w0491
Will the Real Excess Burden Please Stand Up? (Or, Seven Measures in Search of a Concept)
with Harvey S. Rosen: w0495

Published: The Fiscal Behavior of State and Local Governments, Rosen, H., ed., Edward Elgar Publishing, 1997, pp. 301-322.

April 1980The Optimal Taxation of Heterogeneous Capital
r0048

Published: Auerbach, Alan J. "The Optimal Taxation of Heterogeneous Capital." The Quarterly Journal of Economics, Vol. XCIII, No. 4, (November 1979), pp. 589-612 .

Wealth Maximization and the Cost of Capital
w0254

Published: Auerbach, Alan J. "Wealth Maximization and the Cost of Capital." The Quarterly Journal of Economics, Vol. XCIII, No. 3, (August 1979), pp. 433-446. citation courtesy of

February 1980Tax Neutrality and the Social Discount Rate: A Suggested Framework
w0457

Published: Auerbach, Alan J. "Tax Neutrality and the Social Discount Rate: A Suggested Framework." Journal of Public Economics, Vol. 17, No. 3 (April 1982), pp. 355-372. citation courtesy of

1980Share Valuation and Corporate Equity Policy
w0255

Published: Auerbach, Alan J. "Share Valuation and Corporate Equity Policy." Journal of Public Economics, Vol. II, (1979), pp. 291-305. citation courtesy of

November 1979The Investment Tax Credit: An Evaluation
with Lawrence H. Summers: w0404
March 1979Corporate Financial Policy, Taxes, and Uncertainty: An Integration
with Mervyn A. King: w0324

Published: Auerbach, Alan J. and King, Mervyn. "Corporate Financial Policy with Personal and Institutional Investors." Journal of Public Economics, Vol. 17, No. 3 (April 1982), pp. 259-285.

July 1978Inflation and the Choice of Asset Life
with Martin Feldstein: w0253

Published: Auerbach, Alan J. "Inflation and the Choice of Asset Life." Journal of Political Economy, Vol.87, No. 3, (1979), pp. 621-638. citation courtesy of

Inventory Fluctuations, Temporary Layoffs and the Business Cycle
with Martin Feldstein: w0259

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