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Auerbach, Alan J.

Overview
Works: 164 works in 1,073 publications in 2 languages and 15,421 library holdings
Genres: Conference proceedings  Handbooks, manuals, etc 
Roles: Editor
Classifications: HD2746.5, 336.30973
Publication Timeline
Key
Publications about Alan J Auerbach
Publications by Alan J Auerbach
Most widely held works by Alan J Auerbach
Fiscal policy lessons from economic research ( file )
9 editions published in 1997 in English and held by 1,621 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
Generational accounting around the world by Alan J Auerbach( file )
21 editions published between 1998 and 2007 in English and held by 1,215 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
Handbook of public economics by Alan J Auerbach( Book )
89 editions published between 1985 and 2013 in English and Undetermined and held by 1,172 libraries worldwide
Handbook of Public Economics
Corporate takeovers : causes and consequences by Alan J Auerbach( Book )
23 editions published between 1988 and 2013 in English and held by 1,158 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 )
18 editions published between 1988 and 2008 in English and Undetermined and held by 939 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 )
20 editions published between 1987 and 1992 in English and Undetermined and held by 536 libraries worldwide
The taxation of capital income by Alan J Auerbach( Book )
9 editions published in 1983 in English and held by 489 libraries worldwide
Taxing corporate income in the 21st century by Alan J Auerbach( Book )
16 editions published between 2007 and 2012 in English and held by 486 libraries worldwide
A state-of-the-art examination of the impact and wisdom of taxing corporate income
Public policy and the income distribution ( Book )
6 editions published in 2006 in English and held by 442 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."--BOOK JACKET
Macroeconomics : an integrated approach by Alan J Auerbach( Book )
24 editions published between 1993 and 1999 in English and held by 389 libraries worldwide
Demographic change and fiscal policy ( Book )
15 editions published between 2000 and 2008 in English and held by 333 libraries worldwide
Toward fundamental tax reform ( Book )
5 editions published in 2005 in English and held by 314 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?"--BOOK JACKET
Institutional foundations of public finance : economic and legal perspectives ( Book )
7 editions published between 2008 and 2009 in English and held by 240 libraries worldwide
"Institutional Foundations of Public Finance" integrates economic and legal perspectives on taxation and fiscal policy, offering a provocative assessment of the most important issues in public finance today. Part I, an in-depth look at the tax reform debate, examines the differences between an income and a consumption tax and poses significant questions about the systematic transition from one to the other, as well as about its implementation. Part II takes a focused look at a broad range of fiscal topics, including fiscal federalism, corporate finance, and fiscal language. As a whole, the volume reflects a keen interest in analyzing real-world problems, including fiscal regimes and institutions, that have major policy implications
The Economic dynamics of an ageing population : the case of four OECD countries by Organisation for Economic Co-operation and Development( Book )
19 editions published between 1988 and 1989 in 3 languages and held by 183 libraries worldwide
Demographic changes, such as those anticipated in most OECD countries, have many economic effects that impinge on a country's fiscal viability. Evaluation of the effects of associated changes in capital-labour ratios and the welfare and behaviour of different generations requires the use of a dynamic general equilibrium model. This paper uses an overlapping generations demographic simulation model, which incorporates bequest behaviour, technological change, the possibility that the economy is open to international trade, and government consumption expenditures that depend on the age composition of the population. The model has been further adapted to study the effects of anticipated demographic changes in Japan, the Federal Republic of Germany, Sweden and the United States. The simulation results indicate that these changes could have a major impact on rates of national saving, real wage rate and current accounts. One of this paper's fundamental lessons is that allowing for general
Ageing, financial markets, and monetary policy ( Book )
7 editions published between 2002 and 2010 in English and held by 145 libraries worldwide
Why have corporate tax revenues declined? another look by Alan J Auerbach( file )
15 editions published between 1986 and 2006 in English and Undetermined and held by 96 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
Generational accounting and immigration in the United States by Alan J Auerbach( Book )
9 editions published in 1999 in English and held by 94 libraries worldwide
In recent years, the renewed strength of immigration to the United States has sparked a debate about the economic effects of immigration. A central issue in this debate has been the fiscal impact of immigrants. Most research in this area has adopted a static, cross-section approach in assessing the net impact of immigrants on the economy's fiscal position. However, a dynamic approach is important because of the age dependency of many government tax and expenditure programs, and necessary to take the descendents of immigrants into account. This paper reconsiders the fiscal impact of immigrants over time, using the technique of generational accounting. We may summarize our results with three findings: 1. Because new immigrants represent a larger fraction of future generations than of present ones, shifting the burden onto future generations also shifts it, relatively, onto new immigrants. Thus, if the entire fiscal imbalance currently estimated for the United States is placed on future generations, then the presence of new immigrants reduces the burden borne by natives. 2. When a policy of fiscal responsibility' is followed, whether there is a fiscal gain from immigration depends on the extent to which government purchases rise with the immigrant population. 3. The impact of immigration on fiscal balance is extremely small relative to the size of the overall imbalance itself. Thus, immigration should be viewed neither as a major source of the existing imbalance, nor as a potential solution to it
The case for open-market purchases in a liquidity trap by Alan J Auerbach( Book )
13 editions published between 2003 and 2004 in English and held by 93 libraries worldwide
Prevalent thinking about liquidity traps suggests that the perfect substitutability of money and bonds at a zero short-term nominal interest rate renders open-market operations ineffective for achieving macroeconomic stabilization goals. We show that even were this the case, there remains a powerful argument for large-scale open market operations as a fiscal policy tool. As we also demonstrate, however, this same reasoning implies that open-market operations will be beneficial for stabilization as well even when the economy is expected to remain mired in a liquidity trap for some time. Thus, the microeconomic fiscal benefits of open-market operations in a liquidity trap go hand in hand with standard macroeconomic objectives. Motivated by Japan's recent economic experience, we use a dynamic general-equilibrium model to assess the welfare impact of open-market operations for an economy in Japan's predicament. We argue Japan can achieve a substantial welfare improvement through large open-market purchases of domestic government debt
Uncertainty and the design of long-run fiscal policy by Alan J Auerbach( Book )
10 editions published between 1999 and 2001 in English and held by 93 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
Capital gains taxation and tax avoidance : new evidence from panel data by Alan J Auerbach( Book )
11 editions published in 1998 in English and held by 92 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
 
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Alternative Names
Auerbach, A. 1951-
Auerbach, A J
Auerbach, A. J. 1951-
Auerbach, Alan
Auerbach, Alan 1951-
Auerbach, Alan Jeffrey 1951-
Ауэрбах, А.
Languages
English (337)
French (1)
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