Papers may be obtained from the Burch Center for Tax Policy and Public Finance: send requests to University of California, Berkeley, Department of Economics, 549 Evans Hall - #3880, Berkeley, CA 94720-3880. Phone (510) 643-0711. Fax (510) 643-0413. Email: burch@econ.berkeley.edu
Recent working papers are available in Adobe Acrobat. Link to downloading free Adobe Acrobat Reader.
For papers presented at the 1998 Conference on Demography and Fiscal
Policy, click here.
B02-11 "Is There a Role for Discretionary Fiscal Policy?" Alan J. Auerbach, September 2002
B02-10 "Optimal Long-Run Fiscal Policy: Constraints, Preferences and the Resolution of Uncertainty" Alan J. Auerbach, Kevin Hasset, August 2002 (REVISED)
B02-09 "The Bush Tax Cut and National Saving" Alan J. Auerbach, June 2002
B02-08 "Does Acquisition by Non-U.S. Shareholders Cause U.S. Firms to Pay Less Tax?" Jennifer Blouin, Julie Collins, Douglas Shackelford, February 2002
B02-07 "On the Timeliness of Tax Reform" James R.Hines, Jr., February 2002
B02-06 "U.S. Income Taxation of New Financial Products" Alvin Warren, February 2002
B02-05 "Do We Now Collect Revenue From Taxing Capital Income?" Roger Gordon, Laura Kalambokidis, Joel Slemrod, February 2002
B02-04 "The Tax (Dis) Advantage Of A Firm Issuing Options On Its Own Stock" Robert McDonald, February 2002
B02-03 "Cash Flow Taxes In An Open Economy" Stephen Bond and Michael P. Devereux, February 2002
B02-02 "Corporate Profit Base, Tax Sheltering Activity, and the Changing Nature of Employee Compensation" Mihir Desai, March 2002
B02-01 " Start-ups, Venture Capitalists, and the Capital Gains Tax" Christian Keuschnigg and Soren Bo Nielsen, February 2002
B01-05 "Local Public Goods and Clubs" Suzanne Scotchmer, March 2001.
B01-04
"Taxation and Corporate Financial Policy" Alan J. Auerbach, February
2001.
Abstract
B01-03
"Taxation and Economic Efficiency" Alan J. Auerbach and James R.
Hines, February 2001.
Abstract
B01-02 "Perfect Taxation With Imperfect
Competition" Alan J. Auerbach and James R. Hines, February 2001
B01-01 "Generalized Cash Flow Taxation" Alan J.
Auerbach and David Bradford, February 2002
(REVISED)
B00-03
"On the Marginal Source of Investment Funds"
Alan J. Auerbach and Kevin A. Hassett, July 2000.
Abstract
F
B00-02
"A Policy Lesson from an Overlapping Generations Model of Habit Persistence"
Ronald Wendner, May 2000.
Abstract
B00-01
"Capital Gains Realizations of the Rich and Sophisticated"
Alan J. Auerbach and Jonathan M. Siegel, January 2000.
Abstract
B99-06
"How Strategy Sensitive are Contributions?
A Test of Six Hypotheses in a Two-Person Dilemma Game"
Gary E Bolton, Jordi Brandts and Elena Katok, March 1999.
Abstract
B99-05 "An Empirical Evaluation of the
Effects of R&D Subsidies" Isabel Busom, May 1999.
Abstract
B99-04
"How Effective are Fiscal Incentives for R&D?"
Bronwyn Hall and John Van Reenan, March 1999.
Abstract
B99-03
"Generational Accounting and Immigration in the United States,"
Alan J. Auerbach and Philip Oreopoulis, March 1999.
Abstract
B99-02
"A New Measure of Horizontal Equity,"
Alan J. Auerbach and Kevin A. Hassett, March 1999.
Abstract
B99-01
"Per-Mile Premiums for Auto Insurance,"
Aaron S. Edlin, January 1999.
Abstract
NOTE: Figures not available.
B97-27
"Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data,"
Alan J. Auerbach, Leonard E. Burman and Jonathan M. Siegel, December 1997.
Abstract
B97-26
"Simulating U.S. Tax Reform," David Altig, Alan J. Auerbach, Laurence
J. Kotlikoff, Kent A. Smetters and Jan Walliser, September 1997.
Abstract
NOTE: Figures not available.
B97-25
"Quantifying the Current U.S. Fiscal Imbalance," Alan J. Auerbach,
May 1997.
Abstract
B97-24
"Is Perfect Price Discrimination Really Efficient?: Welfare and Existence
in General Equilibrium," Aaron S. Edlin, Mario Epelbaum and Walter
P. Heller, September 1996. Last version: B95-9,
October 1995.
Abstract
B97-23
"Tax Rates and Work Incentives in the Social Security Disability Insurance
Program: Current Law and Alternative Reforms," Hilary Williamson Hoynes
and Robert Moffitt, May 1997.
Abstract
Figures 1, 2, 4 and 5 (NOTE: Figures 3 and
6 not available.)
Tables
B96-22 "Local Labor Markets
and Welfare Spells: Do Demand Conditions Matter?" Hilary Williamson Hoynes,
June 1996.
Abstract
B96-21 "Does Welfare Play
Any Role in Female Headship Decisions?" Hilary Williamson Hoynes, June
1996.
Abstract
B96-20 "The Economic Effects of the Tax Reform Act of 1986," Alan J. Auerbach and Joel Slemrod, March 1996. Abstract
B96-19 "Tax Reform, Capital
Allocation, Efficiency and Growth," Alan J. Auerbach, March 1996.
Abstract
B96-18
"Privatizing Social Security in the United States: Why and How?" Laurence
J. Kotlikoff, February 1996.
Abstract
Tables
NOTE: Figures not available.
B96-17
"Rethinking Saving Incentives," B. Douglas Bernheim, March 1996.
Abstract
B96-16
"Tax Policy and the Activities of Multinational Corporations," James
R. Hines Jr., April 1996.
Abstract
Tables
B96-15
"Tax Policy and Investment," Kevin A. Hassett and R. Glenn Hubbard,
March 1996.
Abstract
Tables
B96-14
"Work, Welfare, and Family Structure: What Have We Learned?," Hilary
Williamson Hoynes, March 1996.
Abstract
Tables
NOTE: Figures not available.
B96-13
"Public Policy for Health Care," David M. Cutler, March 1996.
Abstract
Tables
NOTE: Figures not available.
B96-12
"Do Budget Rules Work?," James M. Poterba, April 1996.
Abstract
Tables
B96-11
"Federalism as a Device for Reducing the Budget of the Central Government,"
John M. Quigley and Daniel L. Rubinfeld, February 1996.
Abstract
Tables
NOTE: Figures not available.
B95-10 "Labor
Supply Response to the Earned Income Tax Credit," Nada Eissa and Jeffrey
Liebman, October 1995.
Abstract
NOTE: Tables and figures not available.
B95-9 "Is Perfect Price Discrimination
Really Efficient?: Welfare and Existence in General Equilibrium," Aaron
S. Edlin, Mario Epelbaum and Walter P. Heller, October 1995. New version:
B97-24, September 1996.
Abstract
B95-8 "Dynamic Revenue Estimation,"
Alan J. Auerbach, September 1995.
Abstract
B95-7 "Generational Accounting
in New Zealand: Is There Generational Balance?," Alan J. Auerbach, Bruce
Baker, Laurence J. Kotlikoff and Jan Walliser, August 1995.
Abstract
B95-6 "The Implicit Taxes
from College Financial Aid," Andrew W. Dick and Aaron S. Edlin, July 1995.
Abstract
B95-5 "Taxation and Corporate
Investment: The Impact of the 1991 Swedish Tax Reform," Alan J. Auerbach,
Kevin Hassett and Jan Södersten, June 1995.
Abstract
B95-4 "Mortgage Default and
Low Downpayment Loans: The Costs of Public Subsidy," Yongheng Deng, John
M. Quigley and Robert Van Order, April 1995.
Abstract
B95-3 "The Annuitization
of Americans' Resources: A Cohort Analysis," Alan J. Auerbach, Jagadeesh
Gokhale, Laurence J. Kotlikoff, John Sabelhaus and David N. Weil, April
1995.
Abstract
B95-2
"Designing Tax Policy in Federalist Economies: An Overview," Robert P.
Inman and Daniel L. Rubinfeld, September 1994.
Abstract
B95-1 "The Political Economy
of Federalism," Robert P. Inman and Daniel L. Rubinfeld, June 1994.
Abstract