羅傑 H.戈登

羅傑 H.戈登博士為長江商學院經濟學訪問教授，加州大學聖地亞哥分校經濟學教授。1976年獲得麻省理工學院經濟學博士學位，並於2005年榮獲St. Gallen大學（University of St. Gallen）經濟學榮譽博士學位。

基本介紹

• 中文名：羅傑 H.戈登
• 國籍：美國
• 職業：經濟學教授
• 畢業院校：麻省理工學院

個人簡介

現擔任美國國家經濟研究局副研究員，國家經濟政策研究中心研究學者，財政研究所國際研究學者等眾多職務，同時也是多家經濟學類學術期刊的編輯及編委會成員。

主要學術成果

ARTICLES

• "Taxation and Corporate Use of Debt: Estimates of Behavioral Responses and Implications for Tax Policy" ,National Tax Journal,2010.
  
• "Public Finance and Economic Development: Reflections based on Experience in China",Journal of Globalization and Development,1, 2010. Also appeared as World Bank Working Paper No. 61, 2009.
  
• "Taxes and Development: Experiences of India vs. China, and Lessons for other Developing Countries."InTaxation in Developing Countries: Six Case Studies and Policy Implications,edited by Roger Gordon. Columbia University Press, forthcoming.
  
• "Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation,"Journal of Public Economics,2009. (with Wei Li)
  
• "Commentary onInternational Taxation:Tax Policy when Corporate Profits are a Return to Labor rather than Capital." InReforming the Tax System for the 21st Century,edited by James Mirrlees, forthcoming.
  
• "Interest Rates, Taxes and Corporate Financial Policies,"National Tax Journal, 2007, pp. 65-84. (with Young Lee) Awarded the Richard A. Musgrave Prize for the most outstanding article published that year in the journal.
  
• "Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S,"Journal of Public Economics,2007, pp. 1479-1505. (with Julie Cullen)
  
• "Dividends and Taxes." InInstitutional Foundations of Public Finance: Economic and Legal Perspectives, edited by Alan Auerbach and Daniel Shaviro, forthcoming.
  
• "Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations." InFiscal Policy and Management in East Asia,edited by Takatoshi Ito and Andrew Rose, 2007, pp. 9-35.
  
• "How Do Taxes Affect Entrepreneurial Activity?: A Comparison of U.S. and Swedish Law." (in Swedish) InEntreprenörskap och tillväxt, edited by Pontus Braunerhjelm & Johan Wiklund, 2006.
  
• "Tax Reform and Entrepreneurial Activity,"Tax Policy and the Economy,2006, vol. 20, pp. 41-72. (coauthored with Julie Berry Cullen)
  
• "Tax Structure and Economic Growth,"Journal of Public Economics, 2005, vol. 89, pp. 1027-43. (with Young Lee)
  
• "Taxes and Economic Growth in China," inCritical Issues in China’s Growth and Development,edited by Yum Kwan and Eden Yu, 2005, pp. 22-40. (with Wei Li)
  
• "Toward a Consumption Tax, and Beyond,"American Economic Review, 2004, pp. 161-5. (coauthored with Laura Kalambokidis, Jeffrey Rohaly, and Joel Slemrod)
  
• "A New Summary Measure of the Effective Tax Rate on Investment," forthcoming inMeasuring the Tax Burden on Capital and Labor, edited by Peter Birch Sorensen, 2004, pp. 99-128. (with Laura Kalambokidis and Joel Slemrod)
  
• "Do We Now Collect Any Revenue from Taxing Capital Income?"Journal of Public Economics, 2004, vol. 88, pp. 981-1009. (with Laura Kalambokidis and Joel Slemrod)
  
• "Taxation of Interest Income,"International Tax and Public Finance, 2004, vol. 11, pp. 5-15.
  
• "Do Publicly Traded Companies Act in the Public Interest?"Advances in Economic Analysis and Policy, 2003.
  
• "Government as a Discriminating Monopolist in the Financial Market: The Case of China,"Journal of Public Economics, 2003, vol. 87, pp. 283-312. (with Wei Li)
  
• "Taxes and Privatization," inPublic Finance and Public Policy in the New Century, edited by Sijbren Cnossen, 2003.
  
• "Expenditure Competition,"Journal of Public Economic Theory, 2003, vol. 5, pp. 399-417. (with John D. Wilson)
  
• "Taxation of Financial Services under a VAT,"American Economic Review, 2002, pp. 411-6. (with Alan Auerbach)
  
• "International Taxation,"Handbook of Public Economics, vol. 4, 2002, pp. 1935-95. (with James Hines)
  
• "Home Bias in Portfolios and Taxation of Asset Income,"Advances in Economic Analysis & Policy, 2001, vol. 1. Reprinted inEconomic Policy in the International Economy, edited by Elhanan Helpman and Efraim Sadka. (with Vitor Gaspar)
  
• "Taxes and Spending,"Journal of Public Economic Theory, 2001, vol. 3, pp. 1-5. (with John D. Wilson)
  
• "Do Taxes Affect Corporate Debt Policy? Evidence from U.S. Corporate Tax Return Data,"Journal of Public Economics, 2001, vol. 82, pp. 195-224. (with Young Lee)
  
• "Taxation of Financial Income: Lessons from Experience Elsewhere,"KoreaObserver, 2000.
  
• "Are `Real' Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?" InDoes Atlas Shrug? The Economics of Taxing the Rich, ed. by Joel Slemrod, 2000, pp. 240-80. (with Joel Slemrod)
  
• "Taxation of Capital Income vs. Labor Income: An Overview" inTaxing Capital Income in the EU, edited by Sijbren Cnossen, Oxford University Press, 2000, pp. 15-45.
  
• "Efficiency Losses from Tax Distortions vs. Government Control,"European Economic Review,1999, pp. 1095-1103. (with Chong-En Bai and David Li)
  
• "Can High Personal Tax Rates Encourage Entrepreneurial Activity?"IMF Staff Papers, March 1998, 49-80.
  
• "The Effects of Wage Distortions on the Transition: Theory and Evidence from China."European Economic Review,1999, pp. 163-83. (with David Li)
  
• "Tax Evasion in an Open Economy: Value-Added vs. Income Taxation."Journal of Public Economics, November, 1997, 173-97. (with Soren Bo Nielsen)
  
• "Why is Capital so Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation."American Economic Review, December 1996, 1057-75. (with A. Lans Bovenberg)
  
• "How Much Do Taxes Discourage Incorporation?"Journal of Finance, June 1997, 477-505. (with Jeff MacKie-Mason)
  
• "The Change in Productivity of Chinese State Enterprises, 1983-1987,"Journal of Productivity Analysis,April 1995, 5-26. (with Wei Li)
  
• "Why is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting," inThe Effects of Taxation on Multinational Corporations, edited by Martin Feldstein and James Hines, University of Chicago Press, 1995, 67-91. Reprinted inTopics in Public Economics, edited by David Pines, Efraim Sadka, and Itzak Zilka, Cambridge University Press, 1997, pp. 237-61. (with Jeff MacKie-Mason)
  
• "Implications of Existing Tax Policy for Cross-Border Activity Between the U.S. and Mexico after NAFTA,"National Tax Journal, 1994, 435-445. (with Eduardo Ley)
  
• "Tax Distortions to the Choice of Organizational Form,"Journal of Public Economics, 1994, 279-306. (with Jeff MacKie-Mason)
  
• "Privatization: Notes on the Macroeconomic Consequences,"Finanz Archiv, 1993.
  
• "Fiscal Policy during the Transition in Eastern Europe," inThe Transition in Eastern Europe, Vol. 2, edited by Olivier Blanchard, Kenneth Froot and Jeffrey Sachs, University of Chicago Press, 1994, 37-66.
  
• "Taxes and the Form of Ownership of Foreign Corporate Equity," inStudies in International Taxationedited by Glen Hubbard, Alberto Giovannini, and Joel Slemrod, 1993, 13-44. (with Joosung Jun)
  
• "Can Capital Income Taxes Survive in Open Economies?"Journal of Finance,July 1992, pp. 1159-80. Reprinted inInternational Taxation, edited by James R. Hines, Jr, forthcoming. Cheltenham: Elgar.
  
• "Do Tax-Exempt Bonds Really Subsidize Municipal Capital?"National Tax Journal, December 1991. Reprinted inHandbook of Debt Management, edited by Thomas Finnegan, Marcel Dekker, Inc. (with Gilbert Metcalf)
  
• "A Longitudinal Analysis of Sibling Correlations in Economic Status,"Journal of Human Resources, September 1991. (with Mary Corcoran, Deborah Laren, and Gary Solon)
  
• "Chinese Enterprise Behavior Under the Reforms,"American Economic Review, May 1991, pp. 202-6. (with Wei Li)
  
• "Canada - U.S. Free Trade and Pressures for Tax Coordination," inCanada - U.S. Tax Comparisons, edited by John Shoven and John Whalley, University of Chicago Press, 1992, pp. 75-96.
  
• "Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form," inDo Taxes Matter, ed. by Joel Slemrod, 1990, pp. 91-131. (with Jeffrey K. MacKie-Mason)
  
• "The Linkage Between Domestic Taxes and Border Taxes," inTaxation in the Global Economy, ed. by Assaf Razin and Joel Slemrod, 1990, 357-389. (with James Levinsohn)
  
• "Economic Reform of the People's Republic of China, 1979-1988," inWorld Tax Reform, ed. by Michael Boskin and Charles E. McLure, Jr., 1990, 189-204.
  
• "Measuring the Efficiency Cost of Taxing Risky Capital Income,"American Economic Review, June 1989, pp. 427-39. (with John D. Wilson)
  
• "Effects of Family and Community Background on Economic Status,"American Economic Review, May 1989. (with Mary Corcoran, Deborah Laren, and Gary Solon)
  
• "Takeover Bids, Defensive Stock Repurchase, and the Efficient Allocation of Corporate Control,"Review of Financial Studies, 1989. (with Mark Bagnoli and Bart Lipman)
  
• "Taxation of Asset Income in the Presence of a World Securities Market,"Journal of International Economics, June 1989, 205-26. (with Hal Varian)
  
• "Intergenerational Risk Sharing,"Journal of Public Economics, Nov. 1988, 185-202. (with Hal Varian)
  
• "Do We Collect Any Revenue from Taxing Capital Income?"Tax Policy and the Economy, vol. 2, 1988, 89-130. (with Joel Slemrod)
  
• "Sibling and Intergenerational Correlations in Welfare Program Participation,"Journal of Human Resources, Summer 1988, 388-96. (with Gary Solon, Mary Corcoran, and Deborah Laren)
  
• "Taxation of Investment and Savings in a World Economy,"American Economic Review, Dec. 1986, 1086-1102. Reprinted inInternational Taxation, edited by James R. Hines, Jr, forthcoming. Cheltenham: Elgar.
  
• "Notes on the Tax Treatment of Structures," (with James R. Hines, Jr. and Lawrence H. Summers), inThe Effects of Taxation on Capital Accumulation, edited by Martin Feldstein, University of Chicago Press, 1987, 223-254.
  
• "An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment,"Econometrica, Nov. 1986, 1357-73. (with John Wilson)
  
• "A Critical Look At Formula Apportionment," in Final Report of the Minnesota Tax Study Commission, Vol. 2, edited by Robert D. Ebel and Therese J. McGuire, Butterworths, 1986,pp. 209-22.
  
• "Estimating the Effects of R&D on Bell System Productivity: A Model of Embodied Technical Change" (with Richard Spady and Mark Schankerman), inPrices, Competition and Equilibrium,edited by Maurice Peston and Richard Quandt, Philip Allan Publishers, Ltd., 1986.
  
• "An Empirical Examination of Municipal Financial Decisions" (with Joel Slemrod), inStudies in State and Local Public Finance,edited by Harvey Rosen, University of Chicago Press, 1986, 53-78.
  
• "Taxation of Corporate Capital Income: Tax Revenues vs. Tax Distortions,"Quarterly Journal of Economics, Feb. 1985, 1-27.
  
• "Inflation, Taxation, and Corporate Behavior,"Quarterly Journal of Economics, May l984, 312-27.
  
• "An Optimal Taxation Approach to Fiscal Federalism,"Quarterly Journal of Economics, November 1983, 567-86; also in Taxation in Federal Systems, Charles E. McClure, Jr., ed., Australian National University Press, 1983, and inThe Economics of Fiscal Federalism and Local Finance,Wallace Oates, ed., Elgar Press, 1998.
  
• "A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures,"Journal of Finance,May 1983, 585-94. (with Joel Slemrod)
  
• "Social Security and Labor Supply Incentives,"Contemporary Policy Issues, April 1983.
  
• "A Reexamination of Tax Distortions in General Equilibrium Models," (with Don Fullerton), inBehavioral Simulation Methods in Tax Policy Analysis, Martin S. Feldstein, ed., University of Chicago Press, 1983.
  
• "Social Security, Bequests, and the Life Cycle Theory of Savings: Cross Sectional Tests," (with Alan S. Blinder and Donald E. Wise), inDeterminants of National Savings and Wealth, Franco Modigliani and Richard Hemming, eds., International Economic Association, 1983.
  
• "Interest Rates, Inflation, and Corporate Financial Policy,"Brookings Papers on Economic Activity, 1982:2, 461-88.
  
• "Rhetoric and Reality in Social Security Analysis-A Rejoinder," (with Alan S. Blinder and Donald E. Wise),National Tax Journal,December 1981, pp. 473-8.
  
• "Uncertainty and the Analysis of Corporate Tax Distortions,"Proceedings of the National Tax Association, 1981.
  
• "Corporation Finance," (with Burton G. Malkiel), inHow Taxes Affect Economic Behavior,Joseph Pechman and Henry Aaron, eds., Brookings Institution, 1981.
  
• "Reconsidering the Work Disincentive Effects of Social Security,"National Tax Journal,December 1980, pp. 431-42. (with Alan S. Blinder and Donald E. Wise)
  
• "Market Wages, Reservation Wages, and Retirement Decisions,"Journal of Public Economics,October 1980, pp. 277-308. (with Alan S. Blinder)
  
• "Taxation and the Stock Market Valuation of Capital Gains and Dividends: Theory and Empirical Results,"Journal of Public Economics, October 1980, pp. 109-36. (with David F. Bradford)
  
• "An Interpretation of the Costs on the Instruments in Deterministic Linear-Quadratic Control,"International Economic Review, October l976, pp. 779-81.
  
• "The Investment Tax Credit and Counter-Cyclical Policy," (with Dale W. Jorgenson), inParameters and Policies in the U.S. Economy,Otto Eckstein, ed., 1976.
  
• "Note: Negative Quasi-Definiteness and the Global Stability of General Equilibrium,"Econometrica, January 1974, pp. 197-8.
  
• "Investment Incentives in the 1971 Tax Bill," (with Dale W. Jorgenson),Business Economics, May 1972.
  

BOOKS

• Essays on the Causes and Equitable Treatment of Differences in Earnings and Ability, Garland Publishing, Inc., 1984.
  
• Taxation in Developing Countries: Six Case Studies and Policy Implications.Columbia University Press, forthcoming.
  

REVIEWS AND DISCUSSIONS

• Discussion of Harry Grubert and Rosanne Altshuler, "Corporate Taxes in the World Economy: Reforming the Taxation of Cross-Border Income." InFundamental Tax Reform: Issue, Choices, and Implications, edited by John W. Diamond and George R. Zodrow. Cambridge MA: MIT Press.
  
• Discussion of Raj Chetty and Adam Looney's "Income Risk and the Benefits of Social Insurance: Evidence from Indonesia and the United States." InFiscal Policy and Management in East Asia,edited by Takatoshi Ito and Andrew Rose, forthcoming.
  
• Discussion of Stephen Bond, Michael Devereux, and Alexander Klemm's "Dissecting Dividend Decisions." InTaxing Corporate Income in the 21st Century,edited by Alan J. Auerbach, James R. Hines, Jr., and Joel Slemrod, 2007.
  
• "Capital Income Taxes,"N.B.E.R. Reporter,fall 2003.
  
• "The Third Decade of the Journal of Public Economics,"Journal of Public Economics, April 2002. (coauthored with James Poterba)
  
• Discussion of William Gale and Maria Perosek's "Do Estate Taxes Reduce Savings?" inRethinking Estate and Gift Taxation, edited by William Gale and Joel Slemrod, Brookings Institution, 2001, pp. 248-57.
  
• "The Report of the Technical Committee on Business Taxation (the Mintz Report): A Panel Discussion,"Canadian Tax Journal, forthcoming.
  
• Discussion of John Quigley and Daniel Rubinfeld's "Federalism as a Device for Reducing the Deficit of the Central Government," inFiscal Policy: Lessons from Economic Research, edited by Alan Auerbach, MIT Press, 1997, pp. 41-7.
  
• Discussion of Andrew Samwick's "Tax Shelters and Passive Losses After the Tax Reform Act of 1986," inTax Policy Analysis, edited by Martin Feldstein, University of CHicago Press, 1996, pp. 226-33.
  
• "The Role of Corporate Taxes in an Open Economy,"NBER Reporter, Spring 1994.
  
• "The Importance of Income Shifting to the Design and Analysis of Tax Policy," inTaxing Multinational Corporations, edited by Martin Feldstein, Jim Hines, and R. Glenn Hubbard, University of Chicago Press, 1995, pp. 29-37. (with Jeffrey MacKie-Mason)
  
• Discussion of John Karl Scholz's "Tax Progressivity and Household Portfolios: Evidence from the Surveys of Consumer Finances," inTax Progressivity and Income Inequality, edited by Joel Slemrod, Cambridge University Press, 1994, pp. 268-74.
  
• Discussion of David E. Wildasin's "State Income Taxation with Mobile Labor," inJournal of Policy Analysis and Management, Winter 1993, pp. 76-80.
  
• Discussion of Willem H. Buiter's and Kenneth M. Kletzer's "Reflections on the Fiscal Implications of a Common Currency," inEuropean Financial Integration, Alberto Giovannini and Colin Mayer, eds., Cambridge University Press, 1991, pp. 244-51.
  
• Discussion of Efraim Sadka's and Avi Ziegelman's "Income Tax in the Industrial Sector," inThe Economic Quarterly, No. 139, 1989. (In Hebrew)
  
• Discussion of Martin Feldstein's and Joosung Jun's "The Effects of Tax Rules on Nonresidential Fixed Investment," inThe Effects of Taxation on Capital Accumulation,Martin Feldstein, ed., University of Chicago Press, 1987, pp. 156-61.
  
• Discussion of Lawrence H. Summers' "Tax Policy and International Competitiveness," in Jacob Frenkel, ed.,International Aspects of Fiscal Policies, University of Chicago Press, 1988, pp. 380-6.
  
• Discussion of Varouj A. Aivazian's and Stuart M. Turnbull's "Taxation and Capital Structure: A Selected Review," in Jack M. Mintz and Douglas D. Purvis, eds.,The Impact of Taxation on Business Activity, John Deutsch Institute, 1988, pp. 263-6.
  
• Discussion of Edward Lazear's "Incentive Effects of Pensions," inPensions, Labor, and Individual Choice, David A. Wise, ed., University of Chicago Press, 1985, pp. 278-82.
  
• Discussion of Alan Auerbach's "Real Determinants of Corporate Leverage," inCorporate Capital Structures in the United States, Benjamin Friedman, ed., University of Chicago Press, 1985, pp. 322.4.
  
• Review of Henry Aaron's Economic Effects of Social Security,Journal of Economic Literature,March 1984.
  

CURRENT WORKING PAPERS

• "Provincial and Local Governments in China: Fiscal Institutions and Government Behavior" (with Wei Li)
  
• "Income Redistribution in a Federal System of Governments" (with Julie Cullen)
  
• "Public Finance and Economic Development: Reflections based on the Experience in China"
  
• "An Agency-Cost Model of Firm Financial Policies: Dividends, Share Repurchases, and Implications for Tax Policy" (with Martin Dietz)
  
• "The Choice of Personal Income Tax Base" (with Wojciech Kopczuk)
  
• "Tax Structure and Government Behavior: A Principle-Agent Model of Government." (with John Wilson)
  
• "Notes on Cash-Flow Taxation," Working Paper No. 210, Country Economics Department, The World Bank, June, 1989.