Andrew B. Lyon

PricewaterhouseCoopers LLP

Principal

600 13th Street, NW, Suite 1000

Washington, DC 20005

United States

SCHOLARLY PAPERS

15

DOWNLOADS

561

CITATIONS
Rank 10,514

SSRN RANKINGS

Top 10,514

in Total Papers Citations

40

Scholarly Papers (15)

1.

Optimality of the Foreign Tax Credit System: Separate vs. Overall Limitations

Number of pages: 32 Posted: 09 Feb 2004
Matthew Haag and Andrew B. Lyon
University of Warwick - Department of Economics and PricewaterhouseCoopers LLP
Downloads 316 (93,655)
Citation 1

Abstract:

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International taxation, foreign tax credits

2.

Consumption Taxes in a Life-Cycle Framework: Are Sin Taxes Regressive?

NBER Working Paper No. w3932
Number of pages: 37 Posted: 28 Dec 2006
Andrew B. Lyon and Robert M. Schwab
PricewaterhouseCoopers LLP and University of Maryland - Department of Economics
Downloads 36 (433,207)
Citation 5

Abstract:

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3.

The Alternative Minimum Tax and the Behavior of Multinational Corporations

NBER Working Paper No. w4783
Number of pages: 49 Posted: 17 Jul 2000 Last Revised: 29 Jul 2010
Andrew B. Lyon and Gerald Silverstein
PricewaterhouseCoopers LLP and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 34 (441,460)
Citation 2

Abstract:

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4.

Tax Neutrality and Intangible Capital

NBER Working Paper No. w2430
Number of pages: 43 Posted: 06 Apr 2007 Last Revised: 24 Aug 2010
Don Fullerton and Andrew B. Lyon
University of Illinois at Urbana-Champaign - Department of Finance and PricewaterhouseCoopers LLP
Downloads 29 (464,017)
Citation 8

Abstract:

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5.

Non-Leaky Buckets: Optimal Redistributive Taxation and Agency Costs

NBER Working Paper No. w4652
Number of pages: 47 Posted: 28 Dec 2000 Last Revised: 20 Sep 2010
Andrew B. Lyon and Karla Hoff
PricewaterhouseCoopers LLP and World Bank - Development Economics Group (DEC)
Downloads 26 (479,255)
Citation 12

Abstract:

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6.

The Effect of the Investment Tax Credit on the Value of the Firm

NBER Working Paper No. w2537
Number of pages: 37 Posted: 07 Jul 2004
Andrew B. Lyon
PricewaterhouseCoopers LLP
Downloads 23 (495,527)
Citation 2

Abstract:

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7.

Progressivity of Capital Gains Taxation with Optimal Portfolio Selection

NBER Working Paper No. w4253
Number of pages: 48 Posted: 27 Jun 2004 Last Revised: 17 Aug 2010
Andrew B. Lyon and Michael Haliassos
PricewaterhouseCoopers LLP and Goethe University Frankfurt - House of Finance
Downloads 22 (501,270)
Citation 2

Abstract:

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8.

Uncertainty, Welfare Cost, and the 'Adaptability' of U.S. Corporate Taxes

NBER Working Paper No. w1239
Number of pages: 25 Posted: 05 Jul 2004
Don Fullerton, Andrew B. Lyon and Richard J. Rosen
University of Illinois at Urbana-Champaign - Department of Finance, PricewaterhouseCoopers LLP and Federal Reserve Bank of Chicago - Economic Research
Downloads 21 (506,930)
Citation 1

Abstract:

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9.

Does the Tax System Favor Investment in High-Tech or Smoke-Stack Industries?

NBER Working Paper No. w1600
Number of pages: 19 Posted: 08 Feb 2001 Last Revised: 07 Mar 2015
Don Fullerton and Andrew B. Lyon
University of Illinois at Urbana-Champaign - Department of Finance and PricewaterhouseCoopers LLP
Downloads 20 (512,564)
Citation 1

Abstract:

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10.

Did Acrs Really Cause Stock Prices to Fall?

NBER Working Paper No. w2990
Number of pages: 21 Posted: 21 Aug 2007 Last Revised: 07 Sep 2010
Andrew B. Lyon
PricewaterhouseCoopers LLP
Downloads 13 (553,287)

Abstract:

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11.

Uncertain Parameter Values and the Choice Among Policy Options

NBER Working Paper No. w1111
Number of pages: 14 Posted: 05 Jul 2004 Last Revised: 17 Jul 2010
Don Fullerton and Andrew B. Lyon
University of Illinois at Urbana-Champaign - Department of Finance and PricewaterhouseCoopers LLP
Downloads 12 (559,237)

Abstract:

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12.

Understanding Investment Incentives Under Parallel Tax Systems: an Application to the Alternative Minimum Tax

NBER Working Paper No. w2912
Number of pages: 39 Posted: 18 Dec 2010 Last Revised: 04 Jan 2011
Andrew B. Lyon
PricewaterhouseCoopers LLP
Downloads 9 (577,446)
Citation 11

Abstract:

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13.

Tax Implications of New Measures of Building Depreciation

Tax Notes, 2016
Posted: 31 Jan 2019
Andrew B. Lyon and William McBride
PricewaterhouseCoopers LLP and PriceWaterhouseCoopers LLP - Washington National Tax Service

Abstract:

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depreciation, cost recovery, tax lives

14.

Assessing U.S. Global Tax Competitiveness after Tax Reform

National Tax Journal (2018)
Posted: 22 Jan 2019
Andrew B. Lyon and William McBride
PricewaterhouseCoopers LLP and PriceWaterhouseCoopers LLP - Washington National Tax Service

Abstract:

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tax reform, corporate income taxation, multinational corporations

15.

Analysis of Current Social Security Reform Proposals

National Tax Journal, Vol. LIII, No. 3, Part 1, Sept 2000
Posted: 02 Jan 2001
Andrew B. Lyon and John L. Stell
PricewaterhouseCoopers LLP and University of Maryland - Department of Economics

Abstract:

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Social Security, social security reform, private accounts, public pensions, investment-based social security