To view or print the PDF content on this page, download the free Adobe® Acrobat® Reader®.
There are two series of OTA Papers: OTA Working Papers (denoted by WP) and OTA Technical Papers (denoted by TP). If neither WP not TP is indicated, the paper is part are indexed by date and by author.
A |
B |
C |
D |
E |
F |
G |
H |
I |
J |
K |
L |
M |
N |
O |
P |
Q |
R |
S |
T |
U |
V |
W |
X |
Y |
Z |
WP By DATE
TP By DATE
| R |
| Randolph, William C |
.68: "Measuring Permanent Responses to Capital Gains Changes in Panel Data", August 1994, Burman, Leonard E. and William C. Randolph |
|
69: "Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions" , August 1994 |
|
70: "Do Repatriation Taxes Matter? Evidence From the Tax Returns of U.S. Multinationals", August 1994, Altshuler, Rosanne, T. Scott Newlon, and William C. Randolph |
|
67: "Estimation and Interpretation of Capital Gains Realization Behavior: Evidence From Panel Data", May 1989, Auten, Gerald E., Leonard E. Burman, and William C. Randolph |
| Rebelein, Robert |
87: "Who Pays the Individual AMT?" , June 2000, Rebelein, Robert and Jerry Tempalski |
|
82: "Defining and Measuring Marriage Penalties and Bonuses" , April 1999, Bull, Nicholas, Janet Holtzblatt, James R. Nunns and Robert Rebelein |
|
76: "Does Strategic Behavior Automatically Negate Ricardian Equivalence?", June 1998 |
| Rider, Mark |
84: "The Effect of Tax-Based Savings Incentives on the Self-Employed" , July 1999, Power, Laura and Mark Rider |
| |
77: "Tax Evasion by Small Business" , June 1998, Joulfaian, David and Mark Rider |
| Rollinson, Barbara L. |
61: "Recent Issues in Transfer Pricing" , November 1988m Rollinson, Barbara L. and Daniel J. Frisch |
| Rosen, Harvey S. |
54: "Housing Tenure, Uncertainty and Taxation" , February 1983, Rosen, Harvey S., Kenneth T. Rosen, and Douglas Holtz-Eakin |
| |
21: "Applications of Optimal Tax Theory to Problems in Taxing Families and Individuals" , November 1976 |
| |
8: "The Optimal Taxation of Commodities and Income" , December 1975, Bradford, David F. and Harvey S. Rosen |
| |
54: "Housing Tenure, Uncertainty and Taxation" , February 1983, Rosen, Harvey S., Kenneth T. Rosen, and Douglas Holtz-Eakin |
Rousslang, Donald J.
|
97: Measuring a Company’s Foreign Tax Credit Position, Henry Louie, Gerald Silverstein, and Donald J. Rousslang |
| Rudney, Gabriel G. |
17: "Incomes Under Low and High Tax Rate Systems: 1929 vs. 1973" , September 1976 |
| Russo, Karl |
89: Recent Trends in Stock Options, Karl Russo, Scott Jaquette, Matthew Knittel |
| S |
| Sheffrin, Steven M. |
49: "Taxation and the Sectoral Allocation of Capital in the U.S." , June 1981, Cordes, Joseph J. and Steven M. Sheffrin |
| Short, David E. |
15: "The Taxation of Income from Option Writing by Nonresidents" , August 1976 |
| Shoven, John B. |
9: "The Policy Uses of a Computational General Equilibrium Algorithm" , February 1976 |
Silverstein, Gerald |
97: Measuring a Company’s Foreign Tax Credit Position, Henry Louie, Gerald Silverstein, and Donald J. Rousslang |
| Steuerle, C. Eugene |
53: "The Taxation of Income Flowing Through Life Insurance Companies" , January 1984, Neubig, Thomas and C. Eugene Steuerle |
| |
52: "The Taxation of Income Flowing Through Financial Institutions: General Framework and Summary of Tax Issues" , September 1983, Neubig, Thomas and C. Eugene Steuerle |
| |
51: "A Primer on the Efficient Valuation of Fringe Benefits" , December 1982 |
| |
50: "The Relationship Between Realized Income and Wealth: Report From a Select Sample of Estates Containing Farms or Businesses" , December 1982 |
| |
48: "Individual Income Taxation 1947-79",April 1981, Steuerle, Eugene and Michael Hartzmark |
| |
42: "Is Income From Capital Subject to Individual Income Taxation?" , October 1980 |
| |
39: "Equity and the Taxation of Wealth Transfers",July 1980 |
| |
38: "Tax Expenditures for Health Care" , April 1979, Steuerle, Eugene and Ronald Hoffman |
| |
37: "Adjusting Depreciation for Price Changes",March 1979 |
| |
24: "Income Averaging: Evidence on Benefits and Utilization" , August 1977, Steuerle, Eugene, Richard McHugh, and Emil Sunley |
| |
12: "Distribution Requirements for Foundations",May 1976 |
| Sunley, Emil M., Jr. |
24: "Income Averaging: Evidence on Benefits and Utilization" , August 1977, Steuerle, Eugene, Richard McHugh, and Emil Sunley |
| |
10: "Tax Neutrality Between Capital Services Provided by Long-Lived and Short-Lived Assets" , February 1976 |
|
Last Updated:
August 1, 2008
|
|
|
