NBER Working Papers by Roger H. Gordon

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Working Papers

June 2014The Choice of the Personal Income Tax Base
with Wojciech Kopczuk: w20227
January 2013Views among Economists: Professional Consensus or Point-Counterpoint?
with Gordon B. Dahl: w18728
January 2011Provincial and Local Governments in China: Fiscal Institutions and Government Behavior
with Wei Li: w16694
June 2006Dividends and Taxes
with Martin Dietz: w12292
October 2005Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations
with Wei Li: w11661
April 2005Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation
with Wei Li: w11267
March 2003A New Summary Measure of the Effective Tax Rate on Investment
with Laura Kalambokidis, Joel Slemrod: w9535
February 2003Taxation of Interest Income
Do We Now Collect Any Revenue From Taxing Capital Income?
with Laura Kalambokidis, Joel Slemrod: w9477
June 2002Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S.
with Julie Berry Cullen: w9015
March 2002International Taxation
with James R. Hines Jr.: w8854
March 2001Expenditure Competition
with John D. Wilson: w8189
Home Bias in Portfolios and Taxation of Asset Income
with Vitor Gaspar: w8193
December 1999Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data
with Young Lee: w7433
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
May 1998Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?
with Joel Slemrod: w6576
April 1996Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy
with Soren Bo Nielsen: w5527
July 1994Why is Capital so Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation
with A. Lans Bovenberg: w4796
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
December 1992Tax Distortions to the Choice of Organizational Form
with Jeffrey K. MacKie-Mason: w4227
September 1992Taxes and the Form of Ownership of Foreign Corporate Equity
with Joosung Jun: w4159
September 1991Do Tax-Exempt Bonds Really Subsidize Municipal Capital?
with Gilbert E. Metcalf: w3835
July 1991How Much Do Taxes Discourage Incorporation.
with Jeffrey K. MacKie-Mason: w3781
August 1990Can Capital Income Taxes Survive in Open Economies?
April 1990Canada - U.S. Free Trade and Pressures for Tax Harmonization
March 1990Do Publicly Traded Corporations Act in the Public Interest?
January 1990Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form
with Jeffrey K. MacKie-Mason: w3222
June 1989Do We Collect Any Revenue From Taxing Capital Income?
with Joel Slemrod: r1214
March 1989Effects of Family and Community Background on Men's Economic Status
with Mary Corcoran, Deborah Laren, Gary Solon: w2896
August 1987Sibling and Intergenerational Correlations in Welfare Program Participation
with Gary Solon, Mary Corcoran, Deborah Laren: w2334
June 1987The Effect of Family Background on Economic Status: A Longitudinal Analysis of Sibling Correlations
with Gary Solon, Mary Corcoran, Deborah Laren: w2282
May 1987Estimating the Effects of R&D on Bell System Productivity: A Model of Embodied Technical Change
with Mark Schankerman, Richard H. Spady: w1607
August 1986Measuring the Efficiency Cost of Taxing Risky Capital Income
with John D. Wilson: w1992
Taxation of Asset Income in the Presence of a World Securites Market
with Hal R. Varian: w1994
April 1986Notes on the Tax Treatment of Structures
with James R. Hines Jr., Lawrence H. Summers: w1896
October 1985Taxation of Investment and Savings in a World Economy: The Certainty Case
Intergenerational Risk Sharing
with Hal R. Varian: w1730
April 1985An Empirical Examination of Municipal Financial Policy
with Joel Slemrod: w1599
June 1984An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment
with John D. Wilson: w1369
February 1983A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures
with Joel Slemrod: w1080
October 1982An Optimal Taxation Approach to Fiscal Federalism
September 1982Social Security and Labor Supply Incentives
June 1981Taxation of Corporate Capital Income: Tax Revenues vs. Tax Distortions
May 1981A Reexamination of Tax Distortions in General Equilibrium Models
with Don Fullerton: w0673
1981Social Security, Bequests, and the Life Cycle Theory of Saving: Cross-Sectional Tests
with Alan S. Blinder, Donald E. Wise: w0619
December 1980Inflation, Taxation, and Corporate Behavior
November 1980Taxation and Corporation Finance
with Burton G. Malkiel: w0576
October 1980Reconsidering the Work Disincentive Effects of Social Security
with Alan S. Blinder, Donald E. Wise: w0562
July 1980Market Wages, Reservation Wages, and Retirement Decisions
with Alan S. Blinder: w0513
November 1979Taxation and the Stock Market Valuation of Capital Gains and Dividends: Theory and Empirical Results (Rev)
with David F. Bradford: w0409

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