WorldCat Identities

Auerbach, Alan J.

Works: 192 works in 1,334 publications in 2 languages and 18,369 library holdings
Genres: Conference papers and proceedings  Handbooks and manuals 
Roles: Author, Editor, Other, Contributor
Classifications: HD2746.5, 338.830973
Publication Timeline
Most widely held works by Alan J Auerbach
Handbook of public economics by Alan J Auerbach( Book )

57 editions published between 1985 and 2013 in English and held by 972 WorldCat member libraries worldwide

A brief history of fiscal dosctrine; The theory of excess burden and optimal taxation; Public sector pricing; Taxes and labor supply; Tax policy in open economies; The taxation of natural resources; Theory of public goods; Incentives and the allocation of public goods; The economics of the local public sector; Income maiintenance and social insurance; Tax incidence
Corporate takeovers : causes and consequences by Alan J Auerbach( Book )

32 editions published between 1988 and 2013 in English and Undetermined and held by 939 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
Dynamic fiscal policy by Alan J Auerbach( Book )

19 editions published between 1987 and 1992 in English and Undetermined and held by 541 WorldCat member libraries worldwide

The taxation of capital income by Alan J Auerbach( Book )

10 editions published in 1983 in English and held by 486 WorldCat member libraries worldwide

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

12 editions published in 1997 in English and Undetermined and held by 458 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
Public policy and the income distribution( Book )

8 editions published in 2006 in English and held by 424 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
Macroeconomics : an integrated approach by Alan J Auerbach( Book )

25 editions published between 1993 and 1999 in English and held by 424 WorldCat member libraries worldwide

Generational accounting around the world by Alan J Auerbach( Book )

25 editions published between 1998 and 2007 in English and held by 424 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
Toward fundamental tax reform( Book )

4 editions published in 2005 in English and held by 312 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
Taxing corporate income in the 21st century by Alan J Auerbach( Book )

18 editions published between 2007 and 2012 in English and held by 296 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
Institutional foundations of public finance : economic and legal perspectives( Book )

9 editions published between 2008 and 2009 in English and held by 251 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 )

13 editions published between 2001 and 2010 in English and held by 200 WorldCat member libraries worldwide

The text gives an overview of the implications of population ageing for economic development in general and financial systems in particular. It describes several challenges which the ageing process poses for central banks, giving special consideration to the situation in Europe. The first two chapters discuss the relationship between ageing and saving and between ageing and international capital flows. Other chapters consider the possible implications for financial markets. The final part of the volume raises issues which are of particular relevance for central banks, namely ageing and financial stability and how ageing will affect monetary policy. While the ageing problem has been the object of a growing debate in Europe during the past few years, little attention has been devoted so far to its monetary aspects
The Economic dynamics of an ageing population : the case of four OECD countries by Organisation for Economic Co-operation and Development( Book )

21 editions published between 1988 and 1989 in English and French and held by 167 WorldCat member libraries worldwide

Handbook of public economics by Martin S Feldstein( Book )

22 editions published between 1987 and 2006 in English and held by 115 WorldCat member libraries worldwide

This second volume of the Handbook of Public Economics is a continuation of volume one, with chapters surveying the literature on both the tax and expenditure areas of public economics. The material presents an up-to-date survey of the field of public economics by those actually doing work on the frontier of the subject, and is written in a manner that renders it useful to the public finance specialist, whilst remaining understandable for the student and non- specialist
Handbook of public economics( Book )

16 editions published in 2002 in English and held by 85 WorldCat member libraries worldwide

The Field of Public Economics has been changing rapidly in recent years, and the sixteen chapters contained in this Handbook survey many of the new developments. As a field, Public Economics is defined by its objectives rather than its techniques and much of what is new is the application of modern methods of economic theory and econometrics to problems that have been addressed by economists for over two hundred years. More generally, the discussion of public finance issues also involves elements of political science, finance and philosophy. These connections are evidence in several of the chapters that follow. Public Economics is the positive and normative study of government's effect on the economy. We attempt to explain why government behaves as it does, how its behavior influences the behavior of private firms and households, and what the welfare effects of such changes in behavior are. Following Musgrave (1959) one may imagine three purposes for government intervention in the economy: allocation, when market failure causes the private outcome to be Pareto inefficient, distribution, when the private market outcome leaves some individuals with unacceptably low shares in the fruits of the economy, and stabilization, when the private market outcome leaves some of the economy's resources underutilized. The recent trend in economic research has tended to emphasize the character of stabilization problems as problems of allocation in the labor market. The effects that government intervention can have on the allocation and distribution of an economy's resources are described in terms of efficiency and incidence effects. These are the primary measures used to evaluate the welfare effects of government policy
Generalized cash flow taxation by Alan J Auerbach( Book )

19 editions published in 2001 in English and held by 83 WorldCat member libraries worldwide

We show 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
Handbook of public economics by Alan J Auerbach( Book )

9 editions published in 2013 in English and Undetermined and held by 38 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
Taxing corporate income by Alan J Auerbach( Book )

15 editions published between 2007 and 2008 in English and held by 27 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 ₆ with border adjustments for exports and imports ₆ which primarily distinguishes our suggestions from those of Meade (1978)
Why have corporate tax revenues declined? by Alan J Auerbach( Book )

4 editions published between 1987 and 2006 in English and held by 21 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
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Audience level: 0.44 (from 0.07 for Fiscal pol ... to 0.73 for Handbook o ...)

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 (355)

French (1)

Corporate takeovers : causes and consequencesMergers and acquisitionsThe taxation of capital incomeFiscal policy : lessons from economic researchPublic policy and the income distributionMacroeconomics : an integrated approachGenerational accounting around the worldToward fundamental tax reform