SELECTED RECENT PAPERS

"Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent," (with Harry Grubert), June 2016 [PDF]

"Lessons the United States Can Learn from Other Countries' Territorial Systems for Taxing Income of Multinational Corporations," (with Stephen Shay and Eric Toder), January 2015 [PDF]

"The Spillover Effects of Outward Foreign Direct Investment on Home Countries: Evidence from the United States," with Jitao Tang, January 2015 [PDF]

"Follow the Leader? Evidence on European and U.S. Tax Competition," with Timothy Goodspeed, April 2014 [PDF]

"Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax," (with Harry Grubert), April 2013 [PDF]

"Measuring the Burden of the Corporate Income Tax under Imperfect Competition," with Li Liu, April 2011 [PDF]

"Fiscal Consolidation in America: The Policy Options," with Barry Bosworth, March 2011 [PDF]

"Reconsidering Tax Expenditure Estimation: Challenges and Reforms," with Robert Dietz, June 2008 [PDF]

"Capital Income Taxation and Progressivity in a Global Economy," with Benjamin Harris and Eric Toder, November 2010 [PDF]

"Formula Apportionment: Is it Better than the Current System and are there Better Alternatives?" with Harry Grubert, November 2008 [PDF]

"Desperately Seeking Revenue," with Katherine Lim and Roberton Williams, June 2010 [PDF]

"Understanding U.S. Corporate Tax Losses," with Alan J. Auerbach, Michael Cooper and Matthew Knittel, October 2008 [PDF]

"Corporate Taxes in the World Economy: Reforming the Taxation of Cross-Border Income," with Harry Grubert, December 2006 [PDF]

"Constrained Tax Reform: How Political and Economic Constraints Affect the Formation of Tax Policy Proposals," with Jonathan Z. Ackerman, March 2006 [PDF]

"The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Corporations," with Harry Grubert, March 2005 [PDF]

"The Role of Dynamic Scoring in the Federal Budget Process: Closing the Gap Between Theory and Practice," with Nicholas Bull, John Diamond, Tim Dowd and Pamela Moomau, May 2005 [PDF]

"Taxpayer Responses to Competitive Tax Policies and Tax Policy Responses to Competitive Taxpayers: Recent Evidence," with Harry Grubert, February 2004 [PDF]

"The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms," with R. Glenn Hubbard, January 2003 [PDF]

"Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," with Harry Grubert, January 2003 [PDF]

"Where Will They Go If We Go Territorial? Dividend Exemption and the Location Decisions of U.S. Multinational Corporations," with Harry Grubert, December 2002 [PDF]

"Has U.S. Investment Abroad Become More Sensitive to Tax Rates?" with Harry Grubert and T. Scott Newlon, January 2000 [PDF]

"Recent Developments in the Debate on Deferral," February, 2000 [PDF]

"On the Progressivity of the Child Care Tax Credit: Snapshot versus Time-Exposure Incidence," with Amy Ellen Schwartz, March 1996 [PDF]

"U.S. Interest Allocation Rules: Effects and Policy," with Jack Mintz, 1995 [PDF]

"Tax Planning, Timing Effects and the Impact of Repatriation Taxes on Dividend Remittances," with T. Scott Newlon and William Randolph, January 1995 [PDF]

"Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," with T. Scott Newlon and William Randolph, January 1995 [PDF]

"Dynamic Effects of Foreign Tax Credits on Multinational Corporations," with Paolo Fulghieri, June 1994 [PDF]

"The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations," with T. Scott Newlon, December 1991 [PDF]

"The Significance of Tax Law Asymmetries: An Empirical Investigation," with Alan J. Auerbach, February 1990 [PDF]

"A Dynamic Analysis of the Research and Experimentation Credit," December 1988 [PDF]

OP-EDS

"Cut the Mortgage Interest Deduction," NYTimes.com, November 14, 2010 [PDF]

"Five Myths About Income Taxes," with Roberton Williams, Washington Post, April 5, 2010 [PDF]

GOVERNMENT TESTIMONY

Senate Finance Committee, "Hearing on Building a Competitive Tax System," Washington, DC, March 17, 2015 [PDF]

Senate Finance Committee, "Hearing on Extenders and Tax Reform: Seeking Long-Term Solutions," Washington, DC, January 31, 2012 [PDF]

House Ways and Means Committee, "Hearing on Tax Reform and Consumption-Based Tax Systems," Washington, DC, July 26, 2011 [PDF]

Senate Committee on the Budget, "Hearing on Tax Reform: A Necessary Component for Restoring Fiscal Responsibility," Washington, DC, February 2, 2011 [PDF]