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I am an economist on the staff of the Joint Committee on Taxation, a non-partisan group of economists, attorneys, and accountants that serve as Congress's in-house tax policy consultancy. As part of this work, I research a variety of economic topics related to tax policy, including individual and corporate responses to income taxes, the impact of retirement saving subsidies, and the measurement of earnings, mobility, and inequality.
This site contains links to my working papers and published articles. My CV as of September 2023 is here; my google scholar page is here. |
I. Working Papers
"The Paycheck Protection Program: Progressivity and Tax Effects," with David Splinter, Eric Heiser, and Michael Love. September 2023.
“Tax Avoidance Through Corporate Accounting: Insights for Corporate Tax Bases,” with Eric Heiser and Michael Love. July 2023.
“The Efficiency-Equity Tradeoff of the Corporate Income Tax: Evidence from the Tax Cuts and Jobs Act,” with Patrick Kennedy, Christine Dobridge, and Paul Landefeld. December 2022.
"Corporate Taxes and the Wage Distribution: Effects of the Domestic Production Activities Deduction," with Christine Dobridge and Paul Landefeld. Finance and Economics Discussion Series 2021-081. Board of Governors of the Federal Reserve System (U.S.).
"Changes in Retirement Savings During the COVID Pandemic," with Elena Derby, Lucas Goodman, and Kathleen Mackie. March 2022.
“Tax Avoidance Through Corporate Accounting: Insights for Corporate Tax Bases,” with Eric Heiser and Michael Love. July 2023.
“The Efficiency-Equity Tradeoff of the Corporate Income Tax: Evidence from the Tax Cuts and Jobs Act,” with Patrick Kennedy, Christine Dobridge, and Paul Landefeld. December 2022.
"Corporate Taxes and the Wage Distribution: Effects of the Domestic Production Activities Deduction," with Christine Dobridge and Paul Landefeld. Finance and Economics Discussion Series 2021-081. Board of Governors of the Federal Reserve System (U.S.).
"Changes in Retirement Savings During the COVID Pandemic," with Elena Derby, Lucas Goodman, and Kathleen Mackie. March 2022.
II. Published Research
II.A. Measurement of Earnings, Mobility, and Inequality
“Earnings Business Cycles: The Covid Recession, Recovery, and Policy Response,” with Jeff Larrimore and David Splinter. Forthcoming, Journal of Public Economics.
“Unemployment Insurance in Survey and Administrative Data,” with Jeff Larrimore and David Splinter, Journal of Policy Analysis and Management, 2023, 42(2): 571-579.
"Earnings Shocks and Stabilization During COVID-19," with Jeff Larrimore and David Splinter. Journal of Public Economics, 2022, Vol. 206. [Previous version: Finance and Economics Discussion Series 2021-052. Board of Governors of the Federal Reserve System (U.S.).]
"Income Declines During COVID-19," with Jeff Larrimore and David Splinter. AEA Papers and Proceedings, 2022, 112: 340-344.
"Household Incomes in Tax Data: Using Addresses to Move from Tax Unit to Household Income Distributions," with Jeff Larrimore and David Splinter. The Journal of Human Resources, 2021, 56(2): 600-631.
"Presence and Persistence of Poverty in U.S. Tax Data," with Jeff Larrimore and David Splinter. Book chapter in Measuring the Distribution and Mobility of Income and Wealth, University of Chicago Press, 2020. Previous version: NBER Working Paper 26966.
"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.]
"Recent Income Trends for Top Executives: Evidence from Tax Return Data," with Seth H. Giertz. National Tax Journal, 2013, 66(4): 913–938.
"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.]
“Earnings Business Cycles: The Covid Recession, Recovery, and Policy Response,” with Jeff Larrimore and David Splinter. Forthcoming, Journal of Public Economics.
“Unemployment Insurance in Survey and Administrative Data,” with Jeff Larrimore and David Splinter, Journal of Policy Analysis and Management, 2023, 42(2): 571-579.
"Earnings Shocks and Stabilization During COVID-19," with Jeff Larrimore and David Splinter. Journal of Public Economics, 2022, Vol. 206. [Previous version: Finance and Economics Discussion Series 2021-052. Board of Governors of the Federal Reserve System (U.S.).]
"Income Declines During COVID-19," with Jeff Larrimore and David Splinter. AEA Papers and Proceedings, 2022, 112: 340-344.
"Household Incomes in Tax Data: Using Addresses to Move from Tax Unit to Household Income Distributions," with Jeff Larrimore and David Splinter. The Journal of Human Resources, 2021, 56(2): 600-631.
"Presence and Persistence of Poverty in U.S. Tax Data," with Jeff Larrimore and David Splinter. Book chapter in Measuring the Distribution and Mobility of Income and Wealth, University of Chicago Press, 2020. Previous version: NBER Working Paper 26966.
"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.]
"Recent Income Trends for Top Executives: Evidence from Tax Return Data," with Seth H. Giertz. National Tax Journal, 2013, 66(4): 913–938.
"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.]
II.B. Individual/Household Responses to Income Taxation
"Bunching to Maximize Tax Credits: Evidence from the U.S. Tax Schedule," with Andrew Whitten. American Economic Journal: Economic Policy, 2020, 12(3): 402-32. [Ungated version here]
"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.
"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," with David Splinter [lead author] and Jeff Larrimore. National Tax Journal, 2017, 70(4): 737-757,
II.C. Retirement Savings
"Worker and Spousal Responses to Automatic Enrollment," with Elena Derby and Kathleen Mackie. Journal of Public Economics, 2023, volume 223.
"Leakage from Retirement Savings Accounts in the U.S.," with Lucas Goodman, Kathleen Mackie, and Heidi Schramm. National Tax Journal, 2021, 74(3): 689-719.
"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): 507-542. [Winner: Richard N. Musgrave Prize for best paper in the NTJ in 2019. Ungated version here. Online appendix here.]
III. Work in Progress
“The TCJA and Domestic Corporate Tax Rates” with Patrick Kennedy, Christine Dobridge, and Paul Landefeld.
"We Got The BEAT," with Tim Dowd and Paul Landefeld.
”How Much Wealth is Held in U.S. Trusts?” with Tim Dowd, Eric Heiser, and Michael Love.
"We Got The BEAT," with Tim Dowd and Paul Landefeld.
”How Much Wealth is Held in U.S. Trusts?” with Tim Dowd, Eric Heiser, and Michael Love.
IV. Dormant Papers
"The Absence of Income Effects at the Onset of Child Tax Benefits," with Heidi Schramm, Andrew Whitten, and Lin Xu.
"All Income is Not Created Equal: Cross-Tax Elasticities in the US." March 2016.
"All Income is Not Created Equal: Cross-Tax Elasticities in the US." March 2016.