Alan J. Auerbach

[4][5] Auerbach attended Yale University, where he graduated summa cum laude with a Bachelor of Arts in Economics and Mathematics in 1974.

[4][5] Beyond academia, Auerbach has significantly impacted public policy, notably serving as Deputy Chief of Staff for the U.S. Joint Committee on Taxation in 1992.

This structure mirrors the treatment of cross-border transactions under a value-added tax (VAT), although wages remain deductible under the DBCFT framework​​.

Additionally, some corporate interests and policymakers have expressed opposition due to fears of increased consumer costs and retaliatory trade measures by other countries​​.

[14][16] Auerbach further detailed the benefits and mechanisms of the DBCFT during his testimony before the Tax Subcommittee of the U.S. House of Representatives Committee on Ways and Means in December 2023.

Auerbach also addressed misconceptions about the DBCFT, including concerns about trade distortion and regressivity, providing evidence and theoretical frameworks to support the tax’s neutrality and progressive implications.

They argued that conventional deficit metrics were arbitrary and failed to capture the intergenerational implications of fiscal policy.

Their work also demonstrated how the methodology could analyze policy impacts, prioritizing long-term sustainability over short-term measures.

[18] Auerbach co-edited Generational Accounting around the World, a seminal work published in 2007 by the University of Chicago Press.