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I am an applied microeconomist. My research interests include individual and corporate responses to taxation, measurement of income inequality, the effect of retirement saving rules, and regional economics.
CV as of July 2018 is available here. |
Working Papers
"Household Incomes in Tax Data: Using Addresses to Move from Tax Unit to Household Income Distributions," with Jeff Larrimore and David Splinter -- January 2017. [Finance and Economics Discussion Series: 2017-002. Divisions of Research & Statistics and Monetary Affairs, Federal Reserve Board, Washington, D.C.] Under Review, Journal of Human Resources.
“Bunching to Maximize Tax Credits: Evidence from the U.S. Tax Schedule,” with Andrew Whitten -- February 2018. [Coverage from the Wall Street Journal here.] Revise-and-Resubmit, AEJ - Economic Policy.
“The Effect of Required Minimum Distribution Rules on Withdrawals from Individual Retirement Accounts,” with Heidi Schramm and Andrew Whitten -- November 2016. [Online appendix here.] Revise-and-Resubmit, National Tax Journal.
"All Income is Not Created Equal: Cross-Tax Elasticities in the US," -- Draft as of March 2016.
Lightly Peer-Reviewed Publications
"The Effect of Recent Tax Changes on Taxable Income: Correction and Update,'" with Bradley Heim, Journal of Policy Analysis and Management, 2018, 37(3), 686-694.
"Whose Child is This? Shifting of Dependents Among EITC Claimants Within the Same Household," National Tax Journal, December 2017, 70 (4), 737-757, with David Splinter [lead author] and Jeff Larrimore.
"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, pages 482-516. [Previous version: Fed Finance and Economics Discussion Series 2015-061.]
"Recent Income Trends for Top Executives: Evidence from Tax Return Data," National Tax Journal, December 2013, 66 (4), 913–938, with Seth H. Giertz.
"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.]
"Whose Child is This? Shifting of Dependents Among EITC Claimants Within the Same Household," National Tax Journal, December 2017, 70 (4), 737-757, with David Splinter [lead author] and Jeff Larrimore.
"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, pages 482-516. [Previous version: Fed Finance and Economics Discussion Series 2015-061.]
"Recent Income Trends for Top Executives: Evidence from Tax Return Data," National Tax Journal, December 2013, 66 (4), 913–938, with Seth H. Giertz.
"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.
"The Evolution of Retirement Flows and Leakage in the U.S.," with Lucas Goodman, Kathleen Mackie, and Heidi Schramm.
"Investor Responses to Capital Gains Taxes During the Great Recession," with Tim Dowd and Robert McClelland.
"The Absence of Income Effects at the Onset of Child Tax Benefits," with Heidi Schramm and Andrew Whitten.
"The Evolution of Retirement Flows and Leakage in the U.S.," with Lucas Goodman, Kathleen Mackie, and Heidi Schramm.
"Investor Responses to Capital Gains Taxes During the Great Recession," with Tim Dowd and Robert McClelland.
"The Absence of Income Effects at the Onset of Child Tax Benefits," with Heidi Schramm and Andrew Whitten.