NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

NBER Publications by Roger H. Gordon

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

Books

Business Taxation (Trans-Atlantic Public Economics Seminar)
with Michael Devereux
Conference held June 20-22, 2012
Published in May 2014 by American Economic Journal: Economic Policy, Volume 6, no. 2

Personal Income Taxation and Household Behavior (TAPES)
with Christian Keuschnigg
Conference held June 16-18, 2014
Forthcoming from American Economic Journal: Economic Policy (American Economic Association)

Fiscal Federalism
with Julie Cullen
Conference held March 25-27, 2010
Published in December 2012 by Journal of Public Economics 96(11-12) (Elsevier)

Trans-Atlantic Public Economics Seminar (TAPES), Fiscal Policy
with Roberto Perotti
Conference held June 14-16, 2010
Published in May 2012 by American Economic Journal: Economic Policy 4(2), May 2012 (American Economic Association)

Income Taxation, Trans-Atlantic Public Economics Seminar (TAPES)
with Thomas Piketty
Conference held June 12-13, 2008
Published in May 2010 by American Economic Journal: Economic Policy, 2(2), May 2010

Trans-Atlantic Public Economics Seminar (TAPES), Public Policy and Retirement
with Sören Blomquist
Conference held June 12-14, 2006
Published in November 2007 by Journal of Public Economics, Volume 91, issue 10 (Elsevier Science Publishers)

Trans-Atlantic Public Economics Seminar (TAPES), Conference on Fiscal Federalism
with Hans-Werner Sinn
Conference held May 20-22, 2004
Published in February 2006 by Journal of Public Economics, volume 90, issue 3 (Elsevier Science Publishers)

Trans-Atlantic Public Economics Seminar (TAPES), Conference on Income Taxation
with Richard Blundell
Conference held May 15-17, 2002
Published in September 2004 by Journal of Public Economics, Volume 88, no. 11 (Elsevier Science Publishers)

Trans-Atlantic Public Economics Seminar (TAPES), Taxation of Financial Income
with Philippe Bacchetta
Conference held May 22-24, 2000
Published in January 2003 by Journal of Public Economics, volume 87, no. 1 (Elsevier Science Publishers)

Trans-Atlantic Public Economics Seminar (TAPES)
with Soren B. Nielsen
Conference held May 21-22, 1998
Published in October 2000 by Journal of Public Economics, Volume 78, no. 1,2 (Elsevier Science Publishers)

Inter-Jurisdictional Differences in Tax and Expenditure Policies, Trans-Atlantic Public Economics Seminar, (TAPES)
with A. Lans Bovenberg
Conference held May 31-June 2, 1996
Published in June 1998 by Journal of Public Economics, Volume 68, no. 3 (Elsevier Science Publishers)

Working Papers and Chapters

June 2014The Choice of the Personal Income Tax Base
with Wojciech Kopczuk: w20227

Published: Gordon, Roger H. & Kopczuk, Wojciech, 2014. "The choice of the personal income tax base," Journal of Public Economics, Elsevier, vol. 118(C), pages 97-110. citation courtesy of

January 2013Views among Economists: Professional Consensus or Point-Counterpoint?
with Gordon B. Dahl: w18728

Published: Roger Gordon & Gordon B. Dahl, 2013. "Views among Economists: Professional Consensus or Point-Counterpoint?," American Economic Review, American Economic Association, vol. 103(3), pages 629-35, May. citation courtesy of

November 2012Provincial and Local Governments in China: Fiscal Institutions and Government Behavior
with Wei Li
in Capitalizing China, Joseph Fan and Randall Morck, editors
January 2011Provincial and Local Governments in China: Fiscal Institutions and Government Behavior
with Wei Li: w16694

Published: Provincial and Local Governments in China: Fiscal Institutions and Government Behavior, Roger H. Gordon, Wei Li. in Capitalizing China, Fan and Morck. 2013

November 2007Introduction
with Sören Blomquist
in Trans-Atlantic Public Economics Seminar (TAPES), Public Policy and Retirement, Sören Blomquist and Roger Gordon, organizers
October 2007Comment on "Income Risk and the Benefits of Social Insurance: Evidence from Indonesia and the United States"
in Fiscal Policy and Management in East Asia, NBER-EASE, Volume 16, Takatoshi Ito and Andrew K. Rose, editors
Puzzling Tax Structures in Devloping Countries: A Comparison of Two Alternative Explanations
with Wei Li
in Fiscal Policy and Management in East Asia, NBER-EASE, Volume 16, Takatoshi Ito and Andrew K. Rose, editors
September 2006Tax Reform and Entrepreneurial Activity
with Julie Berry Cullen
in Tax Policy and the Economy, Volume 20, James Poterba, editor
June 2006Dividends and Taxes
with Martin Dietz: w12292

Published: Auerbach, Alan J. and Daniel N. Shaviro. Institutional Foundations of Public Finance: Economic and Legal Perspectives. Cambridge and London: Harvard University Press, 2008.

October 2005Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations
with Wei Li: w11661

Published:

April 2005Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation
with Wei Li: w11267

Published: Gordon, Roger & Li, Wei, 2009. "Tax structures in developing countries: Many puzzles and a possible explanation," Journal of Public Economics, Elsevier, vol. 93(7-8), pages 855-866, August. citation courtesy of

March 2003A New Summary Measure of the Effective Tax Rate on Investment
with Laura Kalambokidis, Joel Slemrod: w9535

Published: Sorensen, Peter Birch (ed.) Measuring the tax burden on capital and labor CESifo Seminar Series. Cambridge and London: MIT Press, 2004.

February 2003Taxation of Interest Income
w9503

Published: Gordon, Roger H. "Taxation Of Interest Income," International Tax and Public Finance, 2004, v11(1,Jan), 5-15. citation courtesy of

Do We Now Collect Any Revenue From Taxing Capital Income?
with Laura Kalambokidis, Joel Slemrod: w9477

Published: Gordon, Roger, Laura Kalambokidis and Joel Slemrod. "Do We Now Collect Any Revenue From Taxing Capital Income?," Journal of Public Economics, 2004, v88(5,Apr), 981-1009. citation courtesy of

June 2002Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S.
with Julie Berry Cullen: w9015

Published: Cullen, Julie Berry and Roger H. Gordon. “Taxes and entrepreneurial risk-taking: theory and evidence for the U.S." Journal of Public Economics 9, 7 (2007): 1479-505.

March 2002International Taxation
with James R. Hines Jr.: w8854

Published: Auerbach, A.J. and M. Feldstein (eds.) Handbook of Public Economics, edition 1, volume 4. Amsterdam: Elsevier, 2002.

March 2001Expenditure Competition
with John D. Wilson: w8189

Published: John Douglas Wilson & Roger H. Gordon, 2003. "Expenditure Competition," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 399-417, 04. citation courtesy of

Home Bias in Portfolios and Taxation of Asset Income
with Vitor Gaspar: w8193

Published: Roger Gordon & Vitor Gaspar, 2001. "Home Bias in Portfolios and Taxation of Asset Income," Advances in Economic Analysis & Policy, Berkeley Electronic Press, vol. 1(advances/), pages 1001-1001.

December 1999Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data
with Young Lee: w7433

Published: Gordon, Roger H. and Young Lee. "Do Taxes Affect Corporate Debt Policy? Evidence From U.S. Corporate Tax Return Data," Journal of Public Economics, 2001, v82(2,Nov), 195-224. citation courtesy of

July 1999Tax Structure and Government Behavior: Implications for Tax Policy
with John D. Wilson: w7244
May 1999Government as a Discriminating Monopolist in the Financial Market: The Case of China
with Wei Li: w7110

Published: Gordon, Roger H. and Wei Li. "Government As A Discriminating Monopolist In The Financial Market: The Case Of China," Journal of Public Economics, 2003, v87(2,Feb), 283-312. citation courtesy of

May 1998Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?
with Joel Slemrod: w6576

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

April 1996Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy
with Soren Bo Nielsen: w5527

Published: Gordon, Roger H. and Soren Bo Nielsen. "Tax Evasion In An Open Economy: Value-Added Vs. Income Taxation," Journal of Public Economics, 1997, v66(2,Nov), 173-197.

January 1995The Importance of Income Shifting to the Design and Analysis of Tax Policy
with Jeffrey K. MacKie-Mason, R. Glenn Hubbard
in Taxing Multinational Corporations, Martin Feldstein, James R. Hines Jr., R. Glenn Hubbard, editors
Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting
with Jeffrey K. MacKie-Mason
in The Effects of Taxation on Multinational Corporations, Martin Feldstein, James R. Hines Jr., R. Glenn Hubbard, editors
July 1994Why is Capital so Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation
with A. Lans Bovenberg: w4796

Published: American Economic Review, vol.86, no.5, pp.1057-1075, December1996. citation courtesy of

March 1994Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting
with Jeffrey K. MacKie-Mason: w4690

Published:

January 1994Fiscal Policy during the Transition in Eastern Europe
in The Transition in Eastern Europe, Volume 2: Restructuring, Olivier Blanchard, Kenneth Froot, Jeffrey Sachs, eds.
January 1993Taxes and the Form of Ownership of Foreign Corporate Equity
with Joosung Jun, Joel Slemrod
in Studies in International Taxation, Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod, editors
December 1992Tax Distortions to the Choice of Organizational Form
with Jeffrey K. MacKie-Mason: w4227

Published: Journal of Public Economics, Vol. 55, no. 2, pp. 279-306, October 1994 citation courtesy of

September 1992Taxes and the Form of Ownership of Foreign Corporate Equity
with Joosung Jun: w4159

Published:

January 1992Canada-U.S. Free Trade and Pressures for Tax Coordination
in Canada-U.S. Tax Comparisons, John B. Shoven and John Whalley, editors
September 1991Do Tax-Exempt Bonds Really Subsidize Municipal Capital?
with Gilbert E. Metcalf: w3835

Published: National Tax Journal, Volume XLIV, No. 4, Part 1, December 1991. Cambridge: The MIT Press. Available through NBER.

July 1991How Much Do Taxes Discourage Incorporation.
with Jeffrey K. MacKie-Mason: w3781

Published: Journal of Finance, vol.50, no.2, June 1997. citation courtesy of

August 1990Can Capital Income Taxes Survive in Open Economies?
w3416

Published: Journal of Finance Vol. 47,. No. 3, pp. 1159-1180 July 1992 citation courtesy of

April 1990Canada - U.S. Free Trade and Pressures for Tax Harmonization
w3327

Published: Canada-U.S. Tax Comparisons John B. Shoven and John Whalley Eds., University of Chicago Press, 1992

March 1990Do Publicly Traded Corporations Act in the Public Interest?
w3303

Published:

  • "Gordon, Roger H. (2003) "Do Publicly Traded Corporations Act in the Public Interest?," Advances in Economic Analysis & Policy: Vol. 3: Iss. 1, Article 2. Available at: http://www.bepress.com/bejeap/advances/vol3/iss1/art2
  • Roger H. Gordon, 2003. "Do Publicly Traded Corporations Act in the Public Interest?," The B.E. Journal of Economic Analysis & Policy, Berkeley Electronic Press, vol. 0(1), pages 2. citation courtesy of

January 1990Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form
with Jeffrey K. MacKie-Mason: w3222

Published: Slemrod, Joel (ed.) Do Taxes Matter?: The Impact of the Tax Reform Act of 1986. Cambridge, MA: The MIT Press, 1990.

The Linkage between Domestic Taxes and Border Taxes
with James A. Levinsohn
in Taxation in the Global Economy, Assaf Razin and Joel Slemrod, editors
June 1989Do We Collect Any Revenue From Taxing Capital Income?
with Joel Slemrod: r1214

Published: From Tax Policy and the Economy 2, edited by Lawrence H. Summers, pp. 89- 130. Cambridge, MA: MIT Press, 1988.

March 1989Effects of Family and Community Background on Men's Economic Status
with Mary Corcoran, Deborah Laren, Gary Solon: w2896

Published: American Economic Review, Vol. 80, No. 2, pp. 362-66, May 1990.

1988Do We Collect Any Revenue from Taxing Capital Income?
with Joel Slemrod
in Tax Policy and the Economy: Volume 2, Lawrence H. Summers, editor

Published: Do We Collect Any Revenue From Taxing Capital Income?, Roger H. Gordon, Joel Slemrod.

August 1987Sibling and Intergenerational Correlations in Welfare Program Participation
with Gary Solon, Mary Corcoran, Deborah Laren: w2334

Published: Journal of Human Resources, Vol. 23, No. 3, Summer 1988, pp. 388-396. citation courtesy of

June 1987The Effect of Family Background on Economic Status: A Longitudinal Analysis of Sibling Correlations
with Gary Solon, Mary Corcoran, Deborah Laren: w2282

Published: Journal of Human Resources, "A Longitudinal Analysis of Sibling Correlations in Economic Status", Volume XXVI, No. 3, pp. 509-534 Summer 1991

May 1987Estimating the Effects of R&D on Bell System Productivity: A Model of Embodied Technical Change
with Mark Schankerman, Richard H. Spady: w1607

Published: Gordon, Roger H., Mark Schankerman and Richard H. Spady. "Estimating the Effects of R&D on Bell System Productivity: A Model of Embodied Technical Change," Festschift in honor of William Baumol, edited by Maurice Peston and Richard Quandt. Oxford: Philip Allan Publishers, NY: Barnes & Noble, 1986.

1987Notes on the Tax Treatment of Structures
with James R. Hines, Jr., Lawrence H. Summers
in The Effects of Taxation on Capital Accumulation, Martin Feldstein, editor
August 1986Measuring the Efficiency Cost of Taxing Risky Capital Income
with John D. Wilson: w1992

Published: The American Economic Review, Vol. 79, No. 3, pp. 429-439, (June 1989). citation courtesy of

Taxation of Asset Income in the Presence of a World Securites Market
with Hal R. Varian: w1994

Published: Journal of International Economics, Journal of International Economics, vol .26, no. 314, pp. 205-226, 1989. citation courtesy of

April 1986Notes on the Tax Treatment of Structures
with James R. Hines Jr., Lawrence H. Summers: w1896

Published:

1986An Empirical Examination of Municipal Financial Policy
with Joel B. Slemrod
in Studies in State and Local Public Finance, Harvey S. Rosen, editor
October 1985Taxation of Investment and Savings in a World Economy: The Certainty Case
w1723

Published: Gordon Roger H. "Taxation of Investment and Savings in a WOrld Economy," American Economic Review, Vol. 76, No. 5, (December 1986), pp. 1086-1102.

Intergenerational Risk Sharing
with Hal R. Varian: w1730

Published: Gordon and Varian, "Intergenerational Risk Sharing," from Journal of Public Economics, Vol.37, no. 2, pp. 185-202, November 1988. citation courtesy of

April 1985An Empirical Examination of Municipal Financial Policy
with Joel Slemrod: w1599

Published:

June 1984An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment
with John D. Wilson: w1369

Published: Gordon, Roger and John Wilson "An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment." Econometrica, Vol. 54, No. 6 , (November 1986), pp. 1357-1376.

February 1983A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures
with Joel Slemrod: w1080

Published: Gordon, Roger H. and Joel Slemrod. "A General Equilibrium Simulation Studyof Subsidies to Municipal Exoenditures." The Journal of Finance, Vol. 38, No. 2, (May 1983), pp. 585-594. citation courtesy of

1983A Reexamination of Tax Distortions in General Equilibrium Models
with Don Fullerton
in Behavioral Simulation Methods in Tax Policy Analysis, Martin Feldstein, ed.
October 1982An Optimal Taxation Approach to Fiscal Federalism
w1004

Published: Gordon, Roger H. "An Optimal Taxation Approach to Fiscal Federalism." Quarterly Journal of Economics, Vol. 98, No. 4, Nov. 1983, pp. 567-586. citation courtesy of

September 1982Social Security and Labor Supply Incentives
w0986

Published: Gordon, Roger H. "Social Security and Labor Supply Incentives." Contemporary Economic Policy, Vol. 1, no. 3. (April 1983), pp. 16-22. citation courtesy of

June 1981Taxation of Corporate Capital Income: Tax Revenues vs. Tax Distortions
w0687

Published: Gordon, Roger H. "Taxation of Corporate Capital Income: Tax Revenues vs. Tax Distortions." Quarterly Journal of Economics, Vol. 100, No. 1, Feb. 1985,pp. 1-27.

May 1981A Reexamination of Tax Distortions in General Equilibrium Models
with Don Fullerton: w0673

Published:

1981Social Security, Bequests, and the Life Cycle Theory of Saving: Cross-Sectional Tests
with Alan S. Blinder, Donald E. Wise: w0619

Published: Blinder, Alan S., Roger H. Gordon and Donald E. Wise. "Social Security, Bequests, and the Life Cycle Theory of Savings Cross Sectional Tests." Determinants of National Savings and Wealth, edited by Franio Modigliani and Richard Hemming, International Economic Association, 1983.

December 1980Inflation, Taxation, and Corporate Behavior
w0588

Published: Gordon, Roger H. "Inflation, Taxation, and Corporate Behavior." Quarterly Journal of Economics, Vol. 99, No. 2, May 1984, pp. 313-327. citation courtesy of

November 1980Taxation and Corporation Finance
with Burton G. Malkiel: w0576

Published: Gordon, Roger H. and Malkiel, Burton G. "Corporation Finance." How Taxes Affect Economic Behavior, edited by Henry J. Aaron and Joseph A. Pechman, pp. 131-192. Washington, D.C.: The Brookings Institution, 1981.

October 1980Reconsidering the Work Disincentive Effects of Social Security
with Alan S. Blinder, Donald E. Wise: w0562

Published: Blinder, Alan S.; Gordon, Roger H. and Wise, Donald E. "Reconsidering the Work Disincentive Effects of Social Security." National Tax Journal, Vol. XX XIII, No. 4, (December 1980), pp. 431-442.

July 1980Market Wages, Reservation Wages, and Retirement Decisions
with Alan S. Blinder: w0513

Published:

1980Taxation and the stock market valuation of capital gains and dividends : Theory and emphirical results
with David F. Bradford
in Econometric Studies in Public Finance, Anthony Atkinson and David F. Bradford, organizers
Market wages, reservation wages, and retirement decisions
with Alan S. Blinder
in Econometric Studies in Public Finance, Anthony Atkinson and David F. Bradford, organizers
November 1979Taxation and the Stock Market Valuation of Capital Gains and Dividends: Theory and Empirical Results (Rev)
with David F. Bradford: w0409

Published: Gordon, Roger H. and Bradford, David F. "Taxation and the Stock Market Valuation of Capital Gains and Dividends: Theory and Empirical Results." Journal of Public Economics, Vol. 14, No. 2, (October 1980), pp. 109-1 36.

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

 
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