Congressional Research Service
Library of Congress
Washington, D.C. 20540-7000
Fax: Senior Specialist in Economic Policy
Institutional Affiliation: Congressional Research Service
Information about this author at RePEc
NBER Working Papers and Publications
|May 2001||Who Bears the Burden of the Corporate Tax in The Open Economy?|
with Kent Smetters: w8280
Published: Gravelle, Jane G. and Kent A. Smetters. "Does The Open Economy Assumption Really Mean That Labor Bears The Burden Of A Capital Income Tax?," Advances in Economic Analysis and Policy, 2006, v6(1), Article 3.
|October 1989||Corporate Taxation and the Efficiency Gains of the 1986 Tax Reform Act|
with Laurence J. Kotlikoff: w3142
- Published as "Equity Effects of the Tax Reform Act of 1986", The Journal of Economic Perspectives, Vol. 6,no. 1 (1992): 27-44.
- Published as "Corporate Taxation and the Efficiency Gains of the 1986 Tax Reform Act", Economic Theory, Vol. 6, no. 1 (1995): 51-81.
- Gravelle, Jane G & Kotlikoff, Laurence J, 1995. "Corporate Taxation and the Efficiency Gains of the 1986 Tax Reform Act," Economic Theory, Springer, vol. 6(1), pages 51-81, June. citation courtesy of
|May 1989||Non-Neutral Taxation and the Efficiency Gains of the 1986 Tax Reform Act - - A New Look|
Published: Gravelle, Jane G. "Differential Taxation Of Capital Income: Another Look At The 1986 Tax Reform Act," National Tax Journal 42, 4 (1989): 441-463.
|October 1988||Does the Harberger Model Greatly Understate the Excess Burden of the Corporate Tax? - Another Model Says Yes|
with Laurence J. Kotlikoff: w2742
Published: "Corporate Tax Incidence and Inefficiency when Corporate and Noncorporate Goods are Close Substitutes," Economic Inquiry, October 1993.
|December 1987||The Incidence and Efficiency Costs of Corporate Taxation when Corporate and Noncorporate Firms Produce the Same Good|
with Laurence J. Kotlikoff: w2462
Published: Journal of Political Economy, Vol. 97, No. 4, pp. 749-780, (August 1989). citation courtesy of