Bourbaki

Example 7

Tag 0D36, permanent. Cite it as [Bourbaki, Tag 0D36].

Commutative Algebra, chapter X, § 2. Modules et anneaux macaulayens

For a noetherian local ring AA to be a Macaulay ring, it is necessary and sufficient that it possess an ideal of definition generated by an AA-regular sequence: this follows from Prop. 3 of No. 3, and from the fact that an AA-regular sequence of elements of mAm_A generates an ideal of definition if and only if it is of length dim⁡(A)\dim(A) (VIII, § 3, No. 2, Th. 1 and cor. to Prop. 3). In particular, every regular noetherian local ring is a Macaulay ring (VIII, § 5, No. 2, Th. 1). More generally, the quotient of a regular noetherian local ring AA by an ideal generated by an AA-regular sequence is a Macaulay ring (Example 6).

Bourbaki puts the proof directly after the statement, so what is above is the statement and its proof together.

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