Working Paper
Did the 2017 Tax Reform Discriminate against Blue State Voters?
Altig, David E.; Auerbach, Alan J.; Higgins, Patrick C.; Koehler, Darryl; Kotlikoff, Laurence J.; Leiseca, Michael; Terry, Ellie; Ye, Victor (2019-04-01)
The Tax Cut and Jobs Act of 2017 (TCJA) made significant changes to corporate and personal federal income taxation, including limiting the SALT (state and local property, income and sales taxes) deductibility to $10,000. States with high SALT tend to vote Democratic. This paper estimates the differential effect of the TCJA on red- and blue-state taxpayers and investigates the importance of the SALT limitation to this differential. We calculate the effect of permanent implementation of the TCJA on households using The Fiscal Analyzer: a life-cycle, consumption-smoothing program incorporating ...
FRB Atlanta Working Paper , Paper 2019-7

Conference Paper
Estimating the effects of fiscal policy in OECD countries - comments
Auerbach, Alan J. (2005)
Proceedings

Conference Paper
Solutions for developed economies
Auerbach, Alan J. (1995)
Proceedings - Economic Policy Symposium - Jackson Hole

Journal Article
Formation of fiscal policy: the experience of the past twenty-five years
Auerbach, Alan J. (2000-04)
Economic Policy Review , Issue Apr , Pages 9-23

Working Paper
Social security and Medicare policy from the perspective of generational accounting
Kotlikoff, Laurence J.; Gokhale, Jagadeesh; Auerbach, Alan J. (1992)
An application of the generational accounting method of fiscal policy analysis to projected spending paths for Social Security and Medicare suggesting that, under realistic assumptions for these programs, future generations as well as current young Americans could bear a significantly larger share of the burden of government spending than previously thought.
Working Papers (Old Series) , Paper 9206

Journal Article
The 1995 budget and health care reform: a generational perspective
Kotlikoff, Laurence J.; Gokhale, Jagadeesh; Auerbach, Alan J. (1994-01)
A presentation of the baseline generational accounts for 1992, estimating both the effect of the Omnibus Budget Reconciliation Act of 1993 and the further impact of the Clinton administration's health reform proposal.
Economic Review , Volume 30 , Issue Q I , Pages 20-30

Working Paper
Reassessing the social returns to equipment investment
Oliner, Stephen D.; Hassett, Kevin A.; Auerbach, Alan J. (1992)
Working Paper Series / Economic Activity Section , Paper 129

Journal Article
Assessing the impact of income tax, social security tax, and health care spending on U.S. saving rates
Kotlikoff, Laurence J.; Gokhale, Jagadeesh; Auerbach, Alan J. (1992-10)
An assessment of the effects of proposed reductions in income and Social Security taxes on middle-income Americans and of cuts in health care spending, using the generational accounting method to examine their likely impact on both current and future national saving rates.
Economic Review , Volume 28 , Issue Q IV , Pages 13-21

Working Paper
Simulating U.S. tax reform
Altig, David E.; Smetters, Kent; Auerbach, Alan J.; Walliser, Jan; Kotlikoff, Laurence J. (1997)
A presentation of a large-scale, dynamic simulation model for comparing the equity, efficiency, and macroeconomic effects of five alternatives to the current U.S. federal income tax: a proportional income tax, a proportional consumption tax, a flat tax, a flat tax with transition relief, and a progressive variant of the flat tax called the "X tax."
Working Papers (Old Series) , Paper 9712

Journal Article
Generational accounts and lifetime tax rates, 1900-1991
Kotlikoff, Laurence J.; Gokhale, Jagadeesh; Auerbach, Alan J. (1993-01)
An update of the baseline generational accounts reported in the 1993 federal budget that extends the analysis to lifetime net tax rates--the taxes that a generation pays, less the Social Security and other transfer benefits that it receives, as a share of income over its entire lifetime.
Economic Review , Volume 29 , Issue Q I , Pages 2-13