WorldCat Identities

Auerbach, Alan J.

Works: 177 works in 1,377 publications in 3 languages and 17,275 library holdings
Genres: Conference papers and proceedings  Handbooks and manuals 
Roles: Author, Editor, Other
Classifications: HD2746.5, 336
Publication Timeline
Most widely held works by Alan J Auerbach
Handbook of public economics by Alan J Auerbach( Book )

142 editions published between 1985 and 2013 in English and Undetermined and held by 1,297 WorldCat member libraries worldwide

In the Handbook of Public Economics, vol. 5, top scholars provide context and order to new research about mechanisms that underlie both public finance theories and applications. These fundamental subjects follow the recent, steady movement away from rational decision-making and toward more personalized approaches to tax generation and expenditure, especially in terms of the use of psychological methods and financial incentives. Closely scrutinized subjects include new research in empirical (instead of theoretical) public finance, the methods for measuring taxes (both in revenue generation and expenditure), and the roles that taxes play in specific settings, such as emerging economies, urban settings, charitable giving, and among political entities (cities, counties, states, countries). Contributors look at both the "tax" and "expenditure" sides of public finance, emphasizing recent influences that psychology and philosophy have exerted in economics with articles on behavioral finance, charitable giving, and dynamic taxation. To a field enjoying rapid growth, their articles bring context and order, illuminating the mechanisms that underlie both public finance theories and applications. Editor Raj Chetty is the recipient of the 2013 John Bates Clark Medal from the American Economic Association. It focuses on new approaches to both revenue generation and expenditures in public finance. It presents coherent summaries of subjects in public economics that stretch from methodologies to applications. It makes details about public economics accessible to scholars in fields outside economics
Corporate takeovers : causes and consequences by Alan J Auerbach( Book )

34 editions published between 1988 and 2013 in English and Undetermined and held by 950 WorldCat member libraries worldwide

The takeover boom that began in the mid-1980s has exhibited many phenomena not previously observed, such as hostile takeovers and takeover defenses, a widespread use of cash as a means of payment for targeted firms, and the acquisitions of companies ranking among the largest in the country. With the aim of more fully understanding the implications of such occurances, contributors to this volume consider a broad range of issues as they analyze mergers and acquisitions and study the takeoveer process itself
Mergers and acquisitions by Alan J Auerbach( Book )

22 editions published between 1988 and 1991 in English and held by 722 WorldCat member libraries worldwide

Do mergers lead to financial instability? How are shareholders' interests best served? How significant a role do taxes play? What are the implications for the structure and concentration of industry? Mergers and Acquisitions, prepared in an nontechnical format, answers these and other questions that have arisen from the takeover boom that began in the mid-1980s. "A significant piece of scholarship."Peter Fuhrman, Forbes. "Accessible to interested laypersons and policy makers. ... [A] thoroughly readable and informative book."Gregg A. Jarrell, Journal of Economic Literat
The taxation of capital income by Alan J Auerbach( Book )

10 editions published in 1983 in English and held by 487 WorldCat member libraries worldwide

Fiscal policy : lessons from economic research by Alan J Auerbach( Book )

11 editions published in 1997 in English and Undetermined and held by 457 WorldCat member libraries worldwide

Analiza: Federalismo como medio para reducir el presupuesto del Gobierno Central; Trabajo, bienestar y estructura familiar; Política de sanidad pública; Privatización de la seguridad social en Estados Unidos; Impuestos e inversiones; Impuestos y actividades de las empresas multinacionales
Macroeconomics : an integrated approach by Alan J Auerbach( Book )

27 editions published between 1993 and 1999 in English and Italian and held by 434 WorldCat member libraries worldwide

Public policy and the income distribution( Book )

8 editions published in 2006 in English and held by 425 WorldCat member libraries worldwide

"Public Policy and the Income Distribution tackles many of the most difficult and intriguing questions about how government intervention - or lack thereof - has affected the incomes of everyday Americans. The twentieth century was remarkable in the extent to which advances in public policy helped improve the economic well being of Americans. Synthesizing existing knowledge on the effectiveness of public policy and contributing valuable new research, Public Policy and the Income Distribution examines public policy's successes, and points out the areas in which progress remains to be made."--Jacket
Generational accounting around the world by Alan J Auerbach( Book )

24 editions published between 1998 and 2007 in English and held by 423 WorldCat member libraries worldwide

Mounting government obligations and aging populations raise very serious concerns about the fiscal burdens left to future generations. Generational accounting, a method of long-term fiscal planning and analysis, directly measures these burdens as well as the costs of lowering them. The volume combines the latest and most extensive country-by-country generational analyses with a comprehensive review of generational accounting's innovative methodology and a devastating critique of conventional deficit accounting
Demographic change and fiscal policy( Book )

17 editions published between 2000 and 2010 in English and held by 341 WorldCat member libraries worldwide

Toward fundamental tax reform( Book )

4 editions published in 2005 in English and held by 314 WorldCat member libraries worldwide

"Toward Fundamental Tax Reform provides readers with concise but varying perspectives on the possibilities of tax reform. It also focuses attention on key questions in the scholarly debate: Would a different tax code dramatically alter the functioning of the economy? How much damage does current law do? Can relatively small changes to the tax code deliver most of the benefits of more dramatic reforms such as the flat tax? Are political forces that oppose efficient tax systems simply too powerful to overcome? Will tax reform inevitably harm the poor? Can a tax reform, if enacted, be sustained?"--Jacket
Institutional foundations of public finance : economic and legal perspectives( Book )

8 editions published between 2008 and 2009 in English and held by 244 WorldCat member libraries worldwide

"The contents of this volume were originally presented at a conference entitled 'Key issues in public finance : a conference in honor of David Bradford, ' which was held at NYU Law School on May 5, 2006"--Introduction
Ageing, financial markets, and monetary policy by Alan J Auerbach( Book )

11 editions published between 2002 and 2010 in English and held by 156 WorldCat member libraries worldwide

Net income. It draws on the experience gained when the social security system in Italy was reformed in the early 1990s, which led to drastic reductions in the number of claims against the statutory pension scheme. The various sectors of the population (elderly people, young people, public employees as opposed to private sector employees, etc.) were affected to differing degrees. From Brugiavini's estimates, it becomes clear that a reduction in claims against the statutory pension system has led to a markedly increased willingness to save, particularly in the sectors of the population which were most affected. Reinhold Schnabel starts by discussing possible consequences of a pension cut from a German perspective. He discusses possible effects on saving and labour supply. In the second part of his comments he questions whether all of Brugiavini's interpretations of the "Italian experiment" are convincing. He doubts in particular, whether the reform was unexpected
The annuitization of Americans' resources : a cohort analysis by Alan J Auerbach( Book )

15 editions published between 1994 and 1995 in English and held by 79 WorldCat member libraries worldwide

This paper constructs a unique cohort data set to study the changes since 1960 in the share of Americans' resources that are annuitized. Understanding these changes is important because the larger this share, the more cohorts are likely to consume and the less they are likely to bequeath. Hence, the degree of annuitization affects national saving as well as the transmission of inequality over time. Our findings are striking. Although the annuitized share of resources of younger Americans declined slightly between 1960 and 1990, it increased dramatically for older Americans. It doubled for older men and quadrupled for older women. Since the elderly have much higher mortality probabilities than do the young, their degree of annuitization is much more important for aggregate bequests and saving. According to our estimates, aggregate U.S. bequests would now be 66 percent larger had the post-1960 increase in annuitization not occurred. In addition, U.S. national saving would likely be substantially larger than is currently the case
Generalized cash flow taxation by Alan J Auerbach( Book )

21 editions published in 2001 in English and held by 79 WorldCat member libraries worldwide

We show that the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax. This system combines elements of an accrual based capital income tax and a traditional cash flow tax, having many of the attributes of the latter while still imposing a tax burden on marginal capital income. Like the traditional cash flow tax, this system may be integrated with a tax on labor income. We also show how such a tax can be supplemented with an optional accounting for a segregated subset of actively traded securities, subjected separately to mark-to-market taxation at the uniform capital income tax rate, to permit a fully graduated tax system applicable to labor income
A new measure of horizontal equity by Alan J Auerbach( Book )

12 editions published in 1999 in English and held by 76 WorldCat member libraries worldwide

In this paper, we propose a new measure of horizontal equity that overcomes many of the shortcomings of previous proposed measures. Our starting point is the observation that a well-behaved social welfare function need not evaluate global' (vertical equity) differences in after-tax income using the same weights it applies to local' (horizontal equity) differences, even though this constraint has been applied in the past. Following work on the structure of individual preferences, we show that a social welfare function can imply different preferences toward horizontal and vertical equity. Adopting the general approach to the measurement of inequality developed by Atkinson (1970), we use such a social welfare function to derive measures of inequality that are decomposable into components naturally interpreted as indices of horizontal and vertical equity. In particular, the former index measures deviations from the fundamental principle that equals be treated equally. Finally, we apply our new measure to two tax-return data sets, evaluating the degree to which the horizontal equity of the US personal income tax has changed over time, and how horizontal equity would be altered by one version of recent proposals to do away with the so-called marriage penalty.'
Capital gains taxation and tax avoidance : new evidence from panel data by Alan J Auerbach( Book )

13 editions published in 1998 in English and held by 76 WorldCat member libraries worldwide

Previous theoretical analyses of the capital gains tax have suggested that investors have considerable opportunity to avoid the tax. Yet, past empirical work has found relatively little evidence of such activity. Using a previously unavailable panel data set with a very large sample of high-income individuals, this paper aims to bring the theory and evidence closer together by examining the behavior of individual taxpayers over time. Though confirming past findings that avoidance of tax on realized capital gains is not prevalent, we do observe that tax avoidance activity increased after the passage of the Tax Reform Act of 1986, and that high-income, high-wealth and more sophisticated taxpayers were most likely to avoid tax. However, the efficacy of tax avoidance strategies depends on being able to avoid tax for long periods, and we find that most tax avoidance is of relatively short duration. Thus, the effective tax rate on realized capital gains is very close to the statutory rate in all years and tax brackets
Uncertainty and the design of long-run fiscal policy by Alan J Auerbach( Book )

13 editions published in 1999 in English and held by 76 WorldCat member libraries worldwide

This paper explores optimal fiscal policy in an overlapping-generations general-equilibrium model under uncertainty and the impact on optimal policy of the introduction of a type of policy stickiness intended to account for the stylized fact that major reforms happen infrequently. In general, our analysis suggests not only that action should not be delayed, but further that action should actually be accelerated. The added realism of restrictions on the frequency of policy changes alters this result in two ways. The prospect of being unable to set policy in the future occasions even more precautionary saving today, if the government acts. However, the government may also choose not to set policy, and its inaction range is very asymmetric. Because the impact of its policies on the current elderly cannot be reversed in the future, the government is much more likely to choose inaction when fiscal tightening is called for. Thus, the optimal policy response over time might best be characterized by great caution in general, but punctuated by occasional periods of apparent irresponsibility
Why have corporate tax revenues declined? by Alan J Auerbach( Book )

26 editions published between 1986 and 2006 in 3 languages and held by 64 WorldCat member libraries worldwide

As a share of GDP, U.S. federal tax revenues from nonfinancial corporations have held relatively constant since the early 1980s, after falling precipitously during the late 1960s and the 1970s. But this relative constancy masks offsetting trends in the ratio of nonfinancial C corporation profits to GDP (declining) and the average tax rate on these profits (increasing). The average tax rate rose steadily between 1996 and 2003, an increase largely attributable to an unprecedented rise in the importance of tax losses. This rise casts some doubt on the importance of tax planning activities as a vehicle for reducing corporate taxes. So, too, does the relative stability of the rate of profit (relative to net assets), which might be expected to have declined had the understatement of profits for tax purposes been increasing
Taxing corporate income by Alan Auerbach( Book )

14 editions published between 2007 and 2008 in English and held by 23 WorldCat member libraries worldwide

Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income. We consider a number of tax systems which have been proposed, distinguishing them in two main dimensions: the definition of what is to be taxed, and where it is to be taxed. We suggest that a tax levied on economic rent accruing in the corporate sector, and on a destination basis, merits serious consideration. We discuss alternative approaches, including both R-based and R+F-based flow-of-funds taxes and an ACE allowance. It is the destination basis - with border adjustments for exports and imports - which primarily distinguishes our suggestions from those of Meade (1978)
Taxing corporate income in the 21st century by Alan J Auerbach( Book )

2 editions published in 2007 in English and held by 3 WorldCat member libraries worldwide

This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom
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Audience level: 0.46 (from 0.07 for Fiscal pol ... to 0.73 for Capital ga ...)

Corporate takeovers : causes and consequences
Alternative Names
Auerbach, A. 1951-

Auerbach, A J

Auerbach, A. J. 1951-

Auerbach, Alan

Auerbach, Alan 1951-

Auerbach, Alan Jeffrey 1951-

Ауэрбах, А.

English (426)

Italian (2)

German (1)

Corporate takeovers : causes and consequencesMergers and acquisitionsThe taxation of capital incomeFiscal policy : lessons from economic researchMacroeconomics : an integrated approachPublic policy and the income distributionGenerational accounting around the worldDemographic change and fiscal policy