Alan D. Viard

American Enterprise Institute

1150 17th Street, N.W.

Washington, DC 20036

United States

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SCHOLARLY PAPERS

75

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11

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16

Scholarly Papers (75)

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1.

Rules for Growth: Promoting Innovation and Growth Through Legal Reform

Yale Law & Economics Research Paper No. 426, Stanford Law and Economics Olin Working Paper No. 410, UC Berkeley Public Law Research Paper No. 1757982
Number of pages: 513 Posted: 08 Feb 2011 Last Revised: 20 Feb 2014
Robert E. Litan, Yochai Benkler, Henry N. Butler, John Henry Clippinger, Bob Cook-Deegan, Robert D. Cooter, Aaron S. Edlin, Nicole Stelle Garnett, Ronald J. Gilson, Oliver R. Goodenough, Gillian K. Hadfield, Mark A. Lemley, Frank Partnoy, George L. Priest, Larry E. Ribstein, Charles Sabel, Peter H. Schuck, Hal S. Scott, Robert E. Scott, Alex Stein, Victoria Stodden, John E. Tyler, Alan D. Viard and Benjamin Wittes
Council on Foreign Relations (CFR) - Council on Foreign Relations- Washington D.C., Harvard University, George Mason University - Antonin Scalia Law School, Massachusetts Institute of Technology (MIT) - Human Dynamics Group, Arizona State University (ASU) - School for the Future of Innovation in Society, University of California, Berkeley - School of Law, University of California at Berkeley, Notre Dame Law School, Stanford Law School, Vermont Law School, University of Toronto, Stanford Law School, University of California, Berkeley - School of Law, Yale University - Law School, University of Illinois College of Law (deceased), Columbia University - Columbia Law School, Yale University - Law School, Harvard Law School, Columbia University - Law School, Israel Supreme Court, University of Illinois at Urbana-Champaign - Graduate School of Library and Information Science, Ewing Marion Kauffman Foundation, American Enterprise Institute and affiliation not provided to SSRN
Downloads 3,194 (6,770)
Citation 1

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entrepreneurship, policy, growth, rules, innovation, immigration, intellectual property, ip, university, business, federal, national, patent

2.

Wealth Taxation: An Overview of the Issues

Forthcoming in Maintaining the Strength of American Captalism, eds. Melissa S. Kearney and Amy Ganz (Aspen Institute Economic Strategy Group, 2019)
Number of pages: 20 Posted: 15 Oct 2019 Last Revised: 13 Nov 2019
Alan D. Viard
American Enterprise Institute
Downloads 477 (104,446)
Citation 4

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3.

Value Added Tax: Basic Concepts and Unresolved Issues

Tax Notes, Vol. 126, No. 9, 2010
Number of pages: 10 Posted: 16 Feb 2013
Robert Carroll and Alan D. Viard
Ernst & Young LLP and American Enterprise Institute
Downloads 266 (198,331)

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4.

Major Surgery Needed: A Call for Structural Reform of the U.S. Corporate Income Tax

Number of pages: 52 Posted: 20 Apr 2014
Eric J. Toder and Alan D. Viard
Urban Institute and American Enterprise Institute
Downloads 162 (313,098)
Citation 5

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5.

Should E-Cigarettes Be Taxed?

Tax Notes, Vol. 143, No. 2, 2014
Number of pages: 10 Posted: 28 Oct 2014
Alex Brill, Sally Satel and Alan D. Viard
American Enterprise Institute (AEI), American Enterprise Institute (AEI) and American Enterprise Institute
Downloads 139 (354,829)

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6.

An Economic Analysis of the TCJA's Larger Standard Deduction

Tax Notes, 2019
Number of pages: 15 Posted: 30 Sep 2019
Alan D. Viard
American Enterprise Institute
Downloads 127 (380,120)
Citation 1

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7.

The Taxation of Carried Interest: Understanding the Issues

National Tax Journal, Vol. 61, No. 3, 2008
Number of pages: 16 Posted: 21 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 114 (411,799)

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8.

The Kindest (Tax) Cut: A Federal Tax Credit for Organ Donations

Tax Notes, Volume 155, Number 11, June 12, 2017
Number of pages: 11 Posted: 30 Sep 2019
Sally Satel and Alan D. Viard
American Enterprise Institute (AEI) and American Enterprise Institute
Downloads 108 (428,324)

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9.

Should Groceries be Exempt from Sales Tax?

State Tax Notes, Vol. 61, No. 4, 2011
Number of pages: 6 Posted: 16 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 108 (428,324)

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10.

Border Tax Adjustments Won't Stimulate Exports

Tax Notes, Vol. 122, No. 9, 2009
Number of pages: 5 Posted: 16 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 106 (434,028)

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11.

The X Tax: The Progressive Consumption Tax America Needs?

AEI Tax Policy Outlook, 2008, No.4
Number of pages: 6 Posted: 23 Feb 2013
Robert Carroll, Alan D. Viard and Scott Ganz
Ernst & Young LLP, American Enterprise Institute and American Enterprise Institute (AEI)
Downloads 83 (508,764)

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12.

Tax and Spending Reform for Fiscal Stability and Economic Growth

AEI Economic Perspectives, May 2015
Number of pages: 16 Posted: 06 Jan 2016
Joseph Antos, Andrew G. Biggs, Alex Brill and Alan D. Viard
American Enterprise Institute (AEI), American Enterprise Institute, American Enterprise Institute (AEI) and American Enterprise Institute
Downloads 73 (548,064)

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tax, budget, Social Security, Medicare, Medicaid, progressive consumption tax

13.

Moving Away from the Realization Principle

Tax Notes, Vol. 145, No. 7, 2014
Number of pages: 8 Posted: 14 Dec 2014
Alan D. Viard
American Enterprise Institute
Downloads 70 (560,836)
Citation 1

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14.

Fiscal Solutions: A Balanced Plan for Fiscal Stability and Economic Growth

Number of pages: 28 Posted: 26 Jan 2012
Joseph Antos, Andrew G. Biggs, Alex Brill and Alan D. Viard
American Enterprise Institute (AEI), American Enterprise Institute, American Enterprise Institute (AEI) and American Enterprise Institute
Downloads 69 (565,089)

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Fiscal Policy, Budget Deficit, Public Debt

15.

Taxes, Subsidies, and Executive Compensation

Tax Notes, Vol. 144, No. 4, 2014
Number of pages: 7 Posted: 28 Oct 2014
Alan D. Viard
American Enterprise Institute
Downloads 67 (574,090)

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16.

Goods Versus Services: A Call for Sales Tax Neutrality

State Tax Notes, Vol. 60, No. 7, 2011
Number of pages: 8 Posted: 15 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 66 (578,674)

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17.

Base Broadening Gone Wrong: Work-Related Costs and the TCJA

Tax Notes Federal, 2019
Number of pages: 13 Posted: 30 Sep 2019
Alan D. Viard
American Enterprise Institute
Downloads 61 (602,036)

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18.

Why LIFO Repeal is Not the Way to Go

Tax Notes, Vol. 113, No. 6, November 6, 2006
Number of pages: 3 Posted: 16 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 59 (612,032)

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19.

Amicus Brief in Wayfair v. South Dakota

Number of pages: 24 Posted: 25 Apr 2018
Alex Brill, Michael S. Knoll, Ruth Mason and Alan D. Viard
American Enterprise Institute (AEI), University of Pennsylvania Carey Law School, University of Virginia School of Law and American Enterprise Institute
Downloads 56 (627,612)

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Dormant Commerce Clause, Wynne, Pike, Wayfair, Quill, Bellas Hess

20.

The Misdirected Debate and the Small Business Stock Exclusion

Tax Notes, Vol. 134, No. 6, 2012
Number of pages: 8 Posted: 15 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 56 (627,612)

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21.

Taxing State Governments under a Federal Value Added Tax: Part 1

State Tax Notes, Vol. 64, No. 6, 2012
Number of pages: 8 Posted: 14 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 55 (632,855)

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22.

The Basic Economics of Pease and PEP

Tax Notes, Vol. 146, No. 6, 2015
Number of pages: 6 Posted: 06 Jan 2016
Alan D. Viard
American Enterprise Institute
Downloads 52 (649,371)
Citation 1

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Pease itemized deduction limitation, personal exemption phase-out, charitable deduction

23.

Use Tax Collection on Interstate Sales: The Need for Federal Legislation

State Tax Notes, Volume 66, Number 9, November 2012
Number of pages: 11 Posted: 14 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 49 (666,256)

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24.

Tax Increases and the Price Level

Tax Notes, Vol. 142, No. 1, 2014
Number of pages: 12 Posted: 20 Apr 2014
Alan D. Viard
American Enterprise Institute
Downloads 48 (672,197)

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25.

Take a Pass on the Pass-On Defense

State Tax Notes, Vol. 59, No. 3, 2011
Number of pages: 6 Posted: 23 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 45 (690,563)

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26.

Effective Marginal Tax Rates, Part 2: Reality

Tax Notes, Vol. 121, No. 3, 2008
Number of pages: 6 Posted: 15 Feb 2013
Alan D. Viard and Alex Brill
American Enterprise Institute and American Enterprise Institute (AEI)
Downloads 44 (696,894)

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27.

Big Oil, Targeted Taxes, and the Rule of Law

Tax Notes, Vol. 135, No. 2, April 9, 2012
Number of pages: 13 Posted: 16 Feb 2013
Kevin A. Hassett and Alan D. Viard
American Enterprise Institute (AEI) and American Enterprise Institute
Downloads 43 (703,118)

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28.

The Pitfalls of Temporary Corporate Tax Rate Cuts

Tax Notes, Volume 156, Number 11, September 11, 2017
Number of pages: 19 Posted: 30 Sep 2019
Alan D. Viard
American Enterprise Institute
Downloads 42 (709,715)
Citation 1

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Corporate Income Tax

29.

Sales Taxation of Business Purchases: A Tax Policy Distortion

State Tax Notes, Vol. 56, No. 12, 2010
Number of pages: 7 Posted: 15 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 42 (709,715)

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30.

PPL: Exposing the Flaws of the Foreign Tax Credit

Tax Notes, Vol. 139, No. 5, 2013
Number of pages: 14 Posted: 30 Apr 2013
Alan D. Viard
American Enterprise Institute
Downloads 41 (716,535)

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31.

The Alternative Minimum Tax: A Better System?

AEI Tax Policy Outlook, No. 1, 2006
Number of pages: 6 Posted: 23 Feb 2013 Last Revised: 28 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 41 (716,535)

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32.

The Tax Hike on Carried Interest

AEI Tax Policy Outlook, 2010, No. 2
Number of pages: 7 Posted: 23 Feb 2013
Kevin A. Hassett and Alan D. Viard
American Enterprise Institute (AEI) and American Enterprise Institute
Downloads 41 (716,535)

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33.

Taxing State Governments under a Federal Value Added Tax: Part 2

State Tax Notes, Vol. 65, No. 7, 2012
Number of pages: 4 Posted: 14 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 39 (730,158)

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34.

Taxes, Transfers, Progressivity, and Redistribution: Part 1

Tax Notes, September 2016
Number of pages: 14 Posted: 30 Sep 2019
Sita Slavov and Alan D. Viard
George Mason University - School of Policy, Government, and International Affairs and American Enterprise Institute
Downloads 38 (737,207)

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35.

Economic Effects of the Corporate Tax Rate Reduction

Tax Notes, March 2018
Number of pages: 14 Posted: 30 Sep 2019
Alan D. Viard
American Enterprise Institute
Downloads 38 (737,207)

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Corporate Income Tax

36.

How Would Cardin's VAT Affect Social Security Recipients?

Tax Notes, Vol. 149, No. 5, 2015
Number of pages: 6 Posted: 06 Jan 2016
Alan D. Viard
American Enterprise Institute
Downloads 37 (744,248)

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Value added tax, Social Security

37.

The Child Care Tax Credit: Not Just Another Middle-Income Tax Break

Tax Notes, Vol. 128, No. 13, September 27, 2010
Number of pages: 7 Posted: 16 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 37 (744,248)

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38.

Cutting the Cost of Care: State Income Tax Relief for Child Care

State Tax Notes, Vol. 67, No. 9, 2013
Number of pages: 8 Posted: 30 Apr 2013
Veronika Polakova and Alan D. Viard
American Enterprise Institute (AEI) and American Enterprise Institute
Downloads 36 (751,343)

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39.

Big Business: The Other Engine of Economic Growth

AEI Tax Policy Outlook, 2009, No. 1
Number of pages: 6 Posted: 23 Feb 2013
Alan D. Viard and Amy Roden
American Enterprise Institute and American Enterprise Institute (AEI)
Downloads 36 (751,343)

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40.

Off Course: Critiquing the Debate About the Corporate Tax Cut

Tax Notes, August 2018
Number of pages: 12 Posted: 30 Sep 2019
Alan D. Viard
American Enterprise Institute
Downloads 35 (758,654)

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Corporate Income Tax

41.

Statutory and Effective Tax Rates: Part 1

Tax Notes, Vol. 136, No. 8, 2012
Number of pages: 5 Posted: 14 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 35 (758,654)

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42.

The Benefits and Limitations of Income Tax Reform

AEI Tax Policy Outlook, 2011, No. 2
Number of pages: 6 Posted: 23 Feb 2013
Alex Brill and Alan D. Viard
American Enterprise Institute (AEI) and American Enterprise Institute
Downloads 34 (766,114)

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43.

The Case Against the Millionaire Surtax

Tax Notes, Vol. 125, No. 12, 2009
Number of pages: 8 Posted: 16 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 34 (766,114)

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44.

Don't Give Away the Cap-and-Trade Permits!

Tax Notes, Vol. 123, No. 5, 2009
Number of pages: 9 Posted: 15 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 34 (766,114)

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45.

Six Long-Run Tax and Budget Realities

Tax Notes, Vol. 139, No. 13, 2013
Number of pages: 16 Posted: 02 Aug 2013
Michael R. Strain and Alan D. Viard
American Enterprise Institute and American Enterprise Institute
Downloads 33 (773,757)

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46.

Tax Policy During the Recession: The Role of Fiscal Stimulus

Tax Notes, Vol. 122, No. 2, 2009
Number of pages: 5 Posted: 15 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 33 (773,757)

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47.

Taxes, Transfers, Progressivity, and Redistribution: Part 3

Tax Notes, 2018
Number of pages: 13 Posted: 30 Sep 2019
Sita Slavov and Alan D. Viard
George Mason University - School of Policy, Government, and International Affairs and American Enterprise Institute
Downloads 32 (781,326)

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48.

Review of 'Institutional Foundations of Public Finance: Economic and Legal Perspectives' by Alan J. Auerbach and Daniel N. Shaviro

National Tax Journal, Vol. 62, 2009
Number of pages: 8 Posted: 21 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 32 (781,326)

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49.

25 Ways to Make the Tax Code Simpler, Fairer, and More Efficient

Toward Tax Reform: Recommendations for President Obama’s Task Force, 2009
Number of pages: 4 Posted: 15 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 32 (781,326)

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50.

The Economic Effects of Border Adjustments

Tax Notes, February 2017
Number of pages: 15 Posted: 30 Sep 2019
Alan D. Viard
American Enterprise Institute
Downloads 31 (789,212)
Citation 1

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Border Adjustment

51.

Capital Income Taxation: Reframing the Debate

AEI Economic Perspectives, July 2013
Number of pages: 10 Posted: 26 Jul 2013
Alan D. Viard
American Enterprise Institute
Downloads 31 (789,212)

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52.

The Trouble with Taxing Those at the Top

AEI Tax Policy Outlook, 2007, No. 2
Number of pages: 8 Posted: 23 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 31 (789,212)

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53.

The Capital Gains Preference: Imperfect, but Useful

Tax Notes, Vol. 135, No. 11, 2012
Number of pages: 2 Posted: 16 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 31 (789,212)

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54.

Effective Marginal Tax Rates, Part 1: Basic Principles

Tax Notes, Vol. 120, No. 10, 2008
Number of pages: 5 Posted: 15 Feb 2013
Alan D. Viard and Alex Brill
American Enterprise Institute and American Enterprise Institute (AEI)
Downloads 30 (797,178)

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55.

Are Income Taxes Destined to Rise? The Fiscal Imbalance and Future Tax Policy

FRB of Dallas Working Paper No. 1502
Number of pages: 20 Posted: 17 Aug 2015
Jason L. Saving and Alan D. Viard
Federal Reserve Banks - Federal Reserve Bank of Dallas and American Enterprise Institute
Downloads 29 (805,193)

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56.

Two Cheers for Corporate Tax Base Broadening

National Tax Journal, Vol. 62, No. 3, 2009
Number of pages: 14 Posted: 21 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 29 (805,193)

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57.

Fundamental Tax Reform in California: Another Option

Tax Notes, Vol. 125, No. 4, 2009
Number of pages: 10 Posted: 16 Feb 2013
Alan D. Viard, Kevin A. Hassett and Alex Wein
American Enterprise Institute, American Enterprise Institute (AEI) and American Enterprise Institute (AEI)
Downloads 29 (805,193)

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58.

Statutory and Effective Tax Rates: Part 2

Tax Notes, Vol. 137, No. 3, 2012
Number of pages: 5 Posted: 14 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 29 (805,193)

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59.

The VAT: Coming Soon to a Campaign Stop Near You

Tax Notes, February 2016
Number of pages: 7 Posted: 30 Sep 2019
Alan D. Viard
American Enterprise Institute
Downloads 24 (847,410)

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Value Added Tax

60.

Three Cheers for the Decline of the Corporate Income Tax

AEI Tax Policy Outlook, 2008, No. 2
Number of pages: 6 Posted: 23 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 24 (847,410)

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61.

Taxes, Transfers, Progressivity, and Redistribution: Part 2

Tax Notes, September 2016
Number of pages: 11 Posted: 30 Sep 2019
Sita Slavov and Alan D. Viard
George Mason University - School of Policy, Government, and International Affairs and American Enterprise Institute
Downloads 23 (856,285)
Citation 2

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62.

Railroad Taxes, Discrimination, and the 4-R Act: A Misstep by the Eighth Circuit

State Tax Notes, Vol. 63, No. 2, 2012
Number of pages: 5 Posted: 14 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 23 (856,285)

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63.

Fiscal Implications of Social Security-Financed Parental Leave

Tax Notes,Volume 159, Number 2, April 9, 2018
Number of pages: 11 Posted: 30 Sep 2019
Michael R. Strain and Alan D. Viard
American Enterprise Institute and American Enterprise Institute
Downloads 22 (865,440)

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64.

The Other Tax Increase on Saving

Tax Notes, Vol. 138, No. 7, 2013
Number of pages: 10 Posted: 19 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 22 (865,440)

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65.

Social Security and the General Treasury: Who's Raiding Whom?

Tax Notes, Vol. 130, No. 8, February 21, 2011
Number of pages: 9 Posted: 16 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 22 (874,830)

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66.

The Brady-Ryan Plan: Potential and Pitfalls

Tax Notes, Volume 155, Number 2, April 10, 2017
Number of pages: 19 Posted: 30 Sep 2019
Alan D. Viard
American Enterprise Institute
Downloads 21 (874,830)

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Border Adjustment

67.

The Chained CPI: A Path to Bipartisan Deficit Reduction

Tax Notes, Vol. 132, No. 13, September 26, 2011
Number of pages: 8 Posted: 16 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 21 (874,830)

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68.

U.S. Supreme Court Upholds Balkanization for Some, But Not All, Bonds

State Tax Notes, Vol. 48, No. 11, 2008
Number of pages: 10 Posted: 23 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 19 (893,711)

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69.

The Trouble with Taxing the Young

AEI Tax Policy Outlook, 2007, No.3
Number of pages: 6 Posted: 23 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 17 (913,143)

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70.

The High-Income Rate Reductions: The Neglected Stepchild of the Bush Tax Cuts

AEI Tax Policy Outlook, 2010, No. 3
Number of pages: 8 Posted: 23 Feb 2013
Alan D. Viard
American Enterprise Institute
Downloads 17 (913,143)

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71.

Review of Bruce Bartlett, 'The Benefit and the Burden: Tax Reform — Why We Need It and What It Will Take'

Journal of Economic Literature, Vol. 50, No. 4, 2012
Posted: 21 Feb 2013
Alan D. Viard
American Enterprise Institute

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72.

The Dormant Commerce Clause and the Balkanization of the Municipal Bond Market

State Tax Notes, Vol. 46, No. 3, October 22, 2007
Posted: 18 Oct 2007 Last Revised: 23 Oct 2007
Alan D. Viard
American Enterprise Institute

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73.

Taxation of Corporate Gains on Sales of Depreciable Property

Tax Notes, Vol. 115, No. 10, June 4, 2007
Posted: 01 Jun 2007
Kevin A. Hassett and Alan D. Viard
American Enterprise Institute (AEI) and American Enterprise Institute

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74.

The Social Security Surplus, the Trust Fund, and the Federal Budget

Posted: 22 Feb 2002
Alan D. Viard
American Enterprise Institute

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75.

Dynamic Asset Pricing Effects and Incidence of Realization-Based Capital Gains Taxes

Posted: 29 Aug 2001
Alan D. Viard
American Enterprise Institute

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Capital gains taxation, Asset pricing, Tax incidence, Lock-in effect