Dr. Gerald Auten has been named the first Stanley Surrey Senior Economist for Tax in the Office of Tax Policy.
Dr. Auten has served as an economist in the Office of Tax Analysis in the US Treasury Department for over 30 years, providing high-quality economic analysis on tax policy under the administrations of eight Presidents. In the course of his long and productive career, he developed tax policy proposals that led to the adoption of several significant reforms of the tax system. For example, his proposal to reform the taxation of capital gains from the sale of principal residences was enacted into law in 1997, providing substantial benefits to millions of middle-class taxpayers each year while improving the efficiency of the housing market, with little or no revenue cost. All the while, he has conducted and published academic research, making important contributions to the literature on public finance. Dr. Auten is perhaps best known for his research on behavioral responses to changes in capital gains tax rates and the effects of charitable deductions on donations. His early paper with Charles Clotfelter on capital gains was the first empirical study of short-run transitory and long-run responses to changes in capital gains tax rates and is often required reading in graduate public finance seminars. Dr. Auten was recognized for his significant contributions to the profession with the 2023 National Tax Association Davie-Davis Public Service Award. We are very pleased to recognize Dr. Auten's innumerable contributions to this office.