Andrew B. Lyon

PricewaterhouseCoopers LLP

Principal

655 New York Ave, NW, Suite 1100

Washington, DC 20001

United States

SCHOLARLY PAPERS

16

DOWNLOADS

840

SSRN CITATIONS
Rank 22,281

SSRN RANKINGS

Top 22,281

in Total Papers Citations

8

CROSSREF CITATIONS

42

Scholarly Papers (16)

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 333 (151,323)

Abstract:

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International taxation, foreign tax credits

2.

Insights on Trends in U.S. Cross-Border M&A Transactions After the Tax Cuts and Jobs Act

Tax Notes International, Volume 100, Number 4 ■ October 26, 2020
Number of pages: 12 Posted: 01 Feb 2021
Andrew B. Lyon
PricewaterhouseCoopers LLP
Downloads 123 (375,601)

Abstract:

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corporate tax reform, mergers, repatriation, tax domicile

3.

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

NBER Working Paper No. w3932
Number of pages: 37 Posted: 28 Dec 2006 Last Revised: 01 Oct 2022
Andrew B. Lyon and Robert M. Schwab
PricewaterhouseCoopers LLP and University of Maryland - Department of Economics
Downloads 55 (609,383)
Citation 4

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 2022
Don Fullerton and Andrew B. Lyon
University of Illinois at Urbana-Champaign - Department of Finance and PricewaterhouseCoopers LLP
Downloads 48 (647,225)
Citation 2

Abstract:

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5.

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 2022
Andrew B. Lyon and Gerald Silverstein
PricewaterhouseCoopers LLP and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 43 (676,612)

Abstract:

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6.

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 Mar 2022
Andrew B. Lyon and Karla Hoff
PricewaterhouseCoopers LLP and World Bank - Development Economics Group (DEC)
Downloads 40 (695,646)

Abstract:

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7.

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: 08 Aug 2023
Don Fullerton and Andrew B. Lyon
University of Illinois at Urbana-Champaign - Department of Finance and PricewaterhouseCoopers LLP
Downloads 35 (729,441)

Abstract:

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8.

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 Last Revised: 09 Dec 2022
Andrew B. Lyon
PricewaterhouseCoopers LLP
Downloads 34 (736,458)
Citation 1

Abstract:

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9.

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

NBER Working Paper No. w1239
Number of pages: 25 Posted: 05 Jul 2004 Last Revised: 21 Nov 2022
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 34 (736,458)

Abstract:

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10.

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 2022
Andrew B. Lyon and Michael Haliassos
PricewaterhouseCoopers LLP and Goethe University Frankfurt - Faculty of Economics and Business Administration
Downloads 33 (743,841)

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 2022
Don Fullerton and Andrew B. Lyon
University of Illinois at Urbana-Champaign - Department of Finance and PricewaterhouseCoopers LLP
Downloads 22 (832,025)

Abstract:

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12.

Did Acrs Really Cause Stock Prices to Fall?

NBER Working Paper No. w2990
Number of pages: 21 Posted: 21 Aug 2007 Last Revised: 04 Sep 2022
Andrew B. Lyon
PricewaterhouseCoopers LLP
Downloads 21 (840,841)

Abstract:

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13.

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: 18 Dec 2022
Andrew B. Lyon
PricewaterhouseCoopers LLP
Downloads 19 (859,093)
Citation 1

Abstract:

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14.

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

15.

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

16.

Analysis of Current Social Security Reform Proposals

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