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Auerbach, Alan J. - 2008

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...

Persistent link: https://www.econbiz.de/10012464153

Taxation and Corporate Investment : The Impact of the 1991 Swedish Tax Reform

Auerbach, Alan J. - 1995

for investment in equipment and find that the responsiveness of Swedish firms to the user cost is quite similar to that … impact of the reform on investment is likely to have been minor and had little to do with the contemporaneous sharp drop in … investment …

Persistent link: https://www.econbiz.de/10012473690

Tax Reform and Adjustment Costs : The Impact on Investment and Market Value

Auerbach, Alan J. - 1986

This paper derives analytical measures of the combined effects of tax changes and adjustment costs on investment and …

Persistent link: https://www.econbiz.de/10012476966

The Effects of Taxation on the Merger Decision

Auerbach, Alan J. - 1987

This paper presents estimates of the tax benefits generated by a sample of U.S. mergers and acquisitions involving two public corporations over the period 1968-83 and estimates a "marriage model" based on differences between these mergers and another sample of "pseudomergers" that did not occur...

Persistent link: https://www.econbiz.de/10012476878

Consumption and Cash-Flow Taxes in an International Setting

Auerbach, Alan J. - 2013

We model the effects of consumption-type taxes which differ according to the base and location of the tax. Our model incorporates a multinational producing and selling in two countries with three sources of rent, each in a different location: a fixed basic production factor (located with initial...

Persistent link: https://www.econbiz.de/10012459082

Recent U.S. Investment Behavior and the Tax Reform Act of 1986 : A Disaggregate View

Auerbach, Alan J. - 1991

The Tax Reform Act of 1986 was expected to cause an overall decline in business fixed investment and a shift in the … composition of investment away from machinery and equipment, which previously had received an investment tax credit. Yet neither … investment relative to GNP nor equipment investment relative to total investment declined during the period 1987-89. This paper …

Persistent link: https://www.econbiz.de/10012475389

The Dynamic Effects of Tax Law Asymmetries

Auerbach, Alan J. - 1983

presents a dynamic analysis of the impact of taxation on investment when gains and losses are treated asymmetrically. The …

Persistent link: https://www.econbiz.de/10012477949

A Note on the Efficient Design of Investment Incentives

Auerbach, Alan J. - 1980

the present value of the returns from an initial investment of [1pound], using the social discount rate, should be equal …

Persistent link: https://www.econbiz.de/10012478653

Tax Reform, Investment, and the Value of the Firm

Auerbach, Alan J. - 1986

incentives than those implied by the usual static analysis. Simulation results suggest that investment is sensitive to future tax …The taxation of corporate assets is well understood to influence investment and firm valuation. This paper explores the …

Persistent link: https://www.econbiz.de/10012477274

Is Uncle Sam Inducing the Elderly to Retire?

Auerbach, Alan J. - 2016

Many, if not most, Baby Boomers appear at risk of suffering a major decline in their living standard in retirement. With federal and state government finances far too encumbered to significantly raise Social Security, Medicare, and Medicaid benefits, Boomers must look to their own devices to...

Persistent link: https://www.econbiz.de/10012455910

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