• 316 Citations
  • 8 h-Index
1990 …2016
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Research Output 1990 2016

  • 316 Citations
  • 8 h-Index
  • 14 Article
  • 1 Chapter
  • 1 Editorial
  • 1 Review article
Filter
Article
2015
19 Citations (Scopus)

Follow the Leader? Evidence on European and US Tax Competition

Altshuler, R. & Goodspeed, T. J., Jul 12 2015, In : Public Finance Review. 43, 4, p. 485-504 20 p.

Research output: Contribution to journalArticle

tax reform
taxes
leadership
leader
tax estimate
2013
18 Citations (Scopus)

Measuring the burden of the corporate income tax under imperfect competition

Liu, L. & Altshuler, R., Mar 2013, In : National Tax Journal. 66, 1, p. 215-238 24 p.

Research output: Contribution to journalArticle

Imperfect competition
Corporate income tax
Burden
Wages
Industry
2011
6 Citations (Scopus)

Reconsidering tax expenditure estimation

Altshuler, R. & Dietz, R., Jun 1 2011, In : National Tax Journal. 64, 2 PART 2, p. 459-490 32 p.

Research output: Contribution to journalArticle

Tax expenditures
Tax
Tax system
Quality of information
Value of information
2010
2 Citations (Scopus)

Desperately seeking revenue

Altshuler, R., Lim, K. & Williams, R., Jun 1 2010, In : National Tax Journal. 63, 2, p. 331-352 22 p.

Research output: Contribution to journalArticle

Revenue
Tax
Tax system
Federal budget
Incremental
15 Citations (Scopus)

Formula apportionment: Is it better than the current system and are there better alternatives?

Altshuler, R. & Grubert, H., Dec 2010, In : National Tax Journal. 63, 4, p. 1145-1184 40 p.

Research output: Contribution to journalArticle

Formula apportionment
Simulation
Income shifting
Debt
Neutrality
2009
11 Citations (Scopus)

Understanding U.S. corporate tax losses

Altshuler, R., Auerbach, A. J., Cooper, M. & Knittel, M., 2009, In : Tax Policy and the Economy. 23, p. 73-122 50 p.

Research output: Contribution to journalArticle

Corporate tax
Tax
Recession
Profit
Rate of return
2006
3 Citations (Scopus)

Constrained tax reform: How political and economic constraints affect the formation of tax policy proposals

Ackerman, J. Z. & Altshuler, R., Mar 2006, In : National Tax Journal. 59, 1, p. 165-187 23 p.

Research output: Contribution to journalArticle

Tax policy
Tax reform
Economics
2005
5 Citations (Scopus)

The role of dynamic scoring in the federal budget process: Closing the gap between theory and practice

Altshuler, R., Bull, N., Diamond, J., Dowd, T. & Moomau, P., May 1 2005, In : American Economic Review. 95, 2, p. 432-436 5 p.

Research output: Contribution to journalArticle

Scoring
Federal budget
Budget process
2003
104 Citations (Scopus)

Repatriation taxes, repatriation strategies and multinational financial policy

Altshuler, R. & Grubert, H., Jan 1 2003, In : Journal of Public Economics. 87, 1, p. 73-107 35 p.

Research output: Contribution to journalArticle

Financial policy
Multinationals
Repatriation
Tax
Assets
8 Citations (Scopus)

The effect of the Tax Reform Act of 1986 on the location of assets in financial services firms

Altshuler, R. & Hubbard, R. G., Jan 1 2003, In : Journal of Public Economics. 87, 1, p. 109-127 19 p.

Research output: Contribution to journalArticle

Service firms
Tax reform
Financial services
Assets
Tax
2001
31 Citations (Scopus)

Where will they go if we go territorial? Dividend exemption and the location decisions of U.S. multinational corporations

Altshuler, R. & Grubert, H., Dec 1 2001, In : National Tax Journal. 54, 4, p. 787-808 22 p.

Research output: Contribution to journalArticle

Exemption
Multinational corporations
Location decision
Tax
Dividends
1996
6 Citations (Scopus)

On the progressivity of the child care tax credit: Snapshot versus time-exposure incidence

Altshuler, R. & Schwartz, A. E., Mar 1 1996, In : National Tax Journal. 49, 1, p. 55-71 17 p.

Research output: Contribution to journalArticle

Income
Progressivity
Child care
Tax credits
Credit
1995
22 Citations (Scopus)

U.S. interest-allocation rules: Effects and policy

Altshuler, R. & Mintz, J. M., Feb 1 1995, In : International Tax and Public Finance. 2, 1, p. 7-35 29 p.

Research output: Contribution to journalArticle

Allocation rules
Multinationals
Government
Financial decisions
Income tax
1990
60 Citations (Scopus)

The significance of tax law asymmetries: An empirical investigation

Altshuler, R. & Auerbach, A. J., Jan 1 1990, In : Quarterly Journal of Economics. 105, 1, p. 61-86 26 p.

Research output: Contribution to journalArticle

Empirical investigation
Asymmetry
Tax
Payment
Marginal tax rate