Andrew B. Lyon

The Optimal Sequencing of Land and Credit Market Reforms in Developing Countries

A Theoretical Perspective

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Tax Neutrality and Intangible Capital

Many studies measure capital stocks and effective tax rates for different industries, but they consider only tangible assets such as equipment, struct...

Cracking the Code

Making Sense of the Corporate Alternative Minimum Tax

Andrew Lyon presents new data on the impact of the corporate alternative minimum tax (AMT), and offers suggestions for future policy reform. He argues...

International Implications of U.S. Business Tax Reform

This paper examines the effects of tax law changes in the US and the potential for fundamental tax reform to alter the incentives facing businesses in...