JACOB MORTENSON
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Applied microeconomist. Research individual and corporate responses to taxation, measurement of income inequality, retirement savings behavior, and regional economics.

CV as of September 2019 is available here.

Working Papers

"The Evolution of Retirement Flows and Leakage in the U.S.," with Lucas Goodman, Kathleen Mackie, and Heidi Schramm.
"The Absence of Income Effects at the Onset of Child Tax Benefits," with Heidi Schramm, Andrew Whitten, and Lin Xu.

Academic Journal Publications

"Bunching to Maximize Tax Credits: Evidence from the U.S. Tax Schedule," with Andrew Whitten. Forthcoming, AEJ - Economic Policy. ​​ [Coverage from the Wall Street Journal here.]​
"Household Incomes in Tax Data: Using Addresses to Move from Tax Unit to Household Income Distributions," with Jeff Larrimore and David Splinter. ​Forthcoming, Journal of Human Resources. 

 "The Effect of Required Minimum Distribution Rules on Withdrawals from Individual Retirement Accounts," with Heidi Schramm and Andrew Whitten. National Tax Journal, 2019, 72(3), pp. 507-542. [Ungated version of paper here. Online appendix here.]

​"The Effect of Recent Tax Changes on Taxable Income: Correction and Update,'" with Bradley Heim, Journal of Policy Analysis and Management, 2018, 37(3), pp. 686-694.

"Whose Child is This? Shifting of Dependents Among EITC Claimants Within the Same Household," with David Splinter [lead author] and Jeff Larrimore. National Tax Journal, 2017, 70(4), pp. 737-757, 

"Recent Income Trends for Top Executives: Evidence from Tax Return Data," with Seth H. Giertz. National Tax Journal, 2013, 66(4),  pp. 913–938.

Proceedings and Other Publications

"Income and Earnings Mobility in U.S. Tax Data," with Jeff Larrimore and David Splinter, Board of Governors of the Federal Reserve System: 2015 Community Development Research Conference, pp. 482-516. [Previous version: Fed Finance and Economics Discussion Series 2015-061.]

"Investor Responsiveness to Capital Gains Taxes During the Great Recession," with Tim Dowd and Robert McClelland. Urban-Brookings Tax Policy Center Research Report, September 2019.
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​"Attaching the Left Tail: A New Profile of Income for Persons who do not Appear on Federal Income Tax Returns," in the 2009 National Tax Association Proceedings,  with James Cilke, Jonathan Zytnick, and Michael Udell. [Coverage from Forbes here, and Tax Policy Center here.]

Work in Progress

"Wage Income and Employment Effects of U.S. Business Taxation: Evidence from the Domestic Production Deduction," with Christine Dobridge and Paul Landefeld.

"Savings Responses to Auto-Enrollment: Evidence from a Large Panel of Worker-Employer Linked Data," with Elena Derby, Kathleen Mackie, and Heidi Schramm.

Dormant Papers

"All Income is Not Created Equal: Cross-Tax Elasticities in the US." March 2016.
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