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Papers and Publications by

Office of Tax Analysis Staff

November, 2022
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2022

Brusco, Giacomo, and Benjamin Glass. 2022. "Risky business: policy uncertainty and 

investment." International Tax and Public Finance, 1-15.

Coles, Jeffrey L., Elena Patel, Nathan Seegert and Matthew Smith. June 2022. “How Do Firms Respond to 

Corporate Taxes?”. Journal of Accounting Research, 60: 965-1006. https://doi.org/10.1111/1475-

679X.12405

Goodman, Lucas, Thomas Brosy and Thornton Matheson. 2022."Business Uptake of Investment 

Expensing," with, Tax Notes, 177(1), 27-33.

Greenberg, Kyle, Matthew Gudgeon, Adam Isen, Corbin Miller, and Richard Patterson (2022). "Army Service 

in the All-Volunteer Era." The Quarterly Journal of Economics, 137(4), 2363-2418.

Lin, Emily Y., Ankur Patel, Alexander Yuskavage. June 2022. “EITC Noncompliance: Examining the Roles

of the Dynamics of EITC Claims and Paid Preparer Use.” The IRS Research Bulletin: 27-50. Publication 

1500 (Rev. 5-2022) (irs.gov)

Konda, Laura, Elena Patel and Nathan Seegert. August 2022. “Tax enforcement and the intended and 

unintended consequences of information disclosure.” Journal of Public Economics. 212.

https://doi.org/10.1016/j.jpubeco.2022.104690

Meiselman, Ben, Collin Weigel, Paul Ferraro, Mark Masters, Kent Messer, Olesya Savchenko, and Jordan 

Suter . 2022. “Lottery incentives, private information, and public resource management: Evidence from the 

Agricultural Data Reporting Incentive Program (AgDRIP)” Environmental and Resource Economics 

82:847–867.

Meiselman, Ben, Paul Ferraro, Jacob Fooks, Maik Kecinski, Joel Larson, Kent Messer, and Mike Wilson. 

2021. “Conservation outreach that acknowledges human contributions to climate change does not inhibit 

action by U.S. farmers: Evidence from a large randomized controlled trial embedded in a federal program on 

soil health.” PLoS ONE 16(7): e0253872.

Organ, Paul R. Forthcoming. “Citizenship and taxes.” International Tax and Public Finance.

Organ, Paul R., Alex Ruda, Joel Slemrod, and Alex Turk. April 2022. “Incentive effects of the IRS’ passport 

certification and revocation process.” Journal of Public Economics 208.

https://doi.org/10.1016/j.jpubeco.2022.104625.

Smith, Matthew, Danny Yagan, Owen Zidar, and Eric Zwick. September 2022. "The Rise of Pass-Throughs 

and the Decline of the Labor Share." American Economic Review: Insights, 4 (3): 323-40.

https://www.aeaweb.org/articles?id=10.1257/aeri.20210268

Smith, Matthew, Owen Zidar, and Eric Zwick. August 2022. “Top Wealth in America: New Estimates Under 

Heterogeneous Returns.” The Quarterly Journal of Economics, forthcoming.

https://doi.org/10.1093/qje/qjac033
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White, A. Quinton. 2022. “Evolution of the new market tax credit.” Journal of Economics and Statistics.

2021

Bulman, George, Robert Fairlie, Serena Goodman, and Adam Isen. April 2021. “Parental Resources and 

College Attendance: Evidence from Lottery Wins.” American Economic Review. 111(4): 1201-40.

https://www.aeaweb.org/articles?id=10.1257/aer.20171272

Cook, Jason, Stéphane Lavertu, and Corbin Miller (2021). "Rent-Seeking through collective bargaining: 

Teachers unions and education production." Economics of Education Review, 85, 102193.

Feldman, Naomi, Laura Kawano, Elena Patel, Nirupama Rao, Michael Stevens, and Jesse Edgerton. April 

2021. “Investment differences between public and private firms: Evidence from U.S. tax returns.” Journal of 

Public Economics. 196. https://doi.org/10.1016/j.jpubeco.2021.104370

Goldin, Jacob, Ithai Z. Lurie, and Janet McCubbin. February 2021. “Health Insurance and Mortality: 

Experimental Evidence from Taxpayer Outreach.” The Quarterly Journal of Economics. 136(1): 1-49.

https://doi.org/10.1093/qje/qjaa029.

Goodman, Sarena, Adam Isen, and Constantine Yannelis. December 2021. “A day late and a dollar short: 

Liquidity and household formation among student borrowers.” Journal of Financial Economics. 142(3): 

1301-1323. https://doi.org/10.1016/j.jfineco.2021.04.033.

Goodman, Lucas, Kathleen Mackie, Jacob Mortenson, and Heidi Schramm. 2021. "Leakage from Retirement 

Savings Accounts in the U.S.," National Tax Journal, 74(3), 689-719.

Heim, Bradley T., Gillian Hunter, Adam Isen, Thai Z. Lurie, and Shanthi P. Ramnath. March 2021. “Income 

Responses to the Affordable Care Act: Evidence from a Premium Tax Credit Notch.” Journal of Health 

Economics. 76. https://doi.org/10.1016/j.jhealeco.2020.102396.

Heim, Bradley, Ithai Lurie, Kathleen J. Mullen, and Kosali Simon. March 2021. “How Much Do Outside 

Options Matter? The Effect of Subsidized Health Insurance on Social Security Disability Insurance Benefit 

Receipt” Journal of Health Economics. 76. https://doi.org/10.1016/j.jhealeco.2021.102437.

Klemens, Ben. January 2021. “An analysis of US domestic migration via subset-stable measures of 

administrative data.” Journal of Computational Social Sciences. 5: 351-382. https://doi.org/10.1007/s42001-

021-00124-w

Larrimore, Jeff, Richard V. Burkhauser, Gerald Auten, and Phillip Armour. May 2021. “Recent Trends in US 

Income Distribution in Tax Record Data Using More Comprehensive Measures of Income Including Real 

Accrued Capital Gains.” Journal of Political Economy. 129(5). https://doi.org/10.1086/713098.

Lurie, Ithai and James Pearce. Spring 2021. “Health Insurance Coverage in Tax and Survey Data.” American 

Journal of Health Economics. 7(2). https://doi.org/10.1086/712213.
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Lurie, Ithai, Daniel W. Sacks, and Bradley Heim. May 2021. “Does the Individual Mandate Affect Insurance 

Coverage? Evidence from Tax Returns.” American Economic Journal: Economic Policy: 13(2): 378-407.

https://www.aeaweb.org/articles?id=10.1257/pol.20180619.

2020

Boning, William C., John Guyton, Ronald Hodge, and Joel Slemrod. October 2020. “Heard it through the 

grapevine: The direct and network effects of a tax enforcement field experiment on firms.” Journal of Public 

Economics. 190. https://doi.org/10.1016/j.jpubeco.2020.104261

Brown, David, Amanda E. Kowalski, and Ithai Z. Lurie. 2020. “Long-Term Impacts of Childhood Medicaid 

Expansions on Outcomes in Adulthood.” Review of Economic Studies. 87: 792-821.

Brusco, Giacomo, and Benjamin Glass. "Attending to inattention: Identification of deadweight loss under 

nonsalient taxes." Journal of Public Economic Theory 22.1 (2020): 5-24.

Debacker, et al. “Tax Noncompliance and Measures of Income Inequality.” Tax Notes,166(7), February 

2020, pp. 1103-1118.

Goodman, Lucas. August 2020. “Catching up or crowding out? The crowd-out effects of catch-up retirement 

contributions on non-retirement saving.” Journal of Public Economics. 188.

https://doi.org/10.1016/j.jpubeco.2020.104221

Goodman, Sarena and Adam Isen. January 2020. “Un-Fortunate Sons: Effects of the Vietnam Draft 

Lottery on the Next Generation’s Labor Market.” American Economic Association. 12(1): 182-209.

https://www.aeaweb.org/articles?id=10.1257/app.20170482

Leibel, Kara, Emily Y. Lin, and Janet McCubbin. January 2020. “Social Welfare Considerations of 

EITC Qualifying Child Noncompliance.” Office of Tax Analysis Working Paper. 120.

https://home.treasury.gov/system/files/131/WP-120.pdf

Lin, Emily Y. June 2020. “Recent Changes in the Paid Return Preparer Industry and EITC 

Compliance,” The IRS Research Bulletin: 107-127. Publication 1500 (Rev. 6-2020) (irs.gov)

Mortenson, Jacob A., and Andrew Whitten (2020). Bunching to Maximize Tax Credits: Evidence from Kinks 

in the U.S. Tax Schedule. American Economic Journal: Economic Policy, 12:3, pp. 402-

32. https://www.aeaweb.org/articles?id=10.1257/pol.20180054

2019

Smith, M., Yagan, D., Zidar, O., & Zwick, E. (November 2019). “Capitalists in the Twenty-First Century.” 

Quarterly Journal of Economics, 134(4): 1675-1745. https://doi.org/10.1093/qje/qjz020

Mortenson, J., Schramm, H., & Whitten, A. (September 2019). “The Effects of Required Minimum 

Distribution Rules on Withdrawals from Traditional IRAs.” National Tax Journal, 72(3): 507-542. 

http://dx.doi.org/10.17310/ntj.2019.3.02
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Manoli, Day and Ankur Patel. May 2019. “Long-Term Treatment Effects of Job Search Assistance 

and Training: A Summary of Recent Evidence.” AEA Papers and Proceedings. 109: 340-343.

https://www.aeaweb.org/articles?id=10.1257/pandp.20191048

Joulfaian, David (September 2019). “The Federal Estate Tax: History, Law, and Economics” MIT Press.

https://mitpress.mit.edu/books/federal-estate-tax

Kline, P., Petkova, N., Williams H., & Zidar, O. (August 2019). “Who Profits from Patents? Rent-Sharing at 

Innovative Firms.” The Quarterly Journal of Economics, 134(3): 1343-1404. 

https://doi.org/10.1093/qje/qjz011

Brown, D., Kowalski, A., & Lurie, I. (July 2019). “Long-Term Impacts of Childhood Medicaid Expansions 

on Outcomes in Adulthood.” The Review of Economic Studies. https://doi.org/10.1093/restud/rdz039

Bell, A., Chetty, R., Jaravel, X., Petkova, N., & Van Reenen, J. (June 2019). “Joseph Schumpeter Lecture, 

EEA Annual Congress 2017: Do Tax Cuts Produce more Einsteins? The Impacts of Financial Incentives 

Versus Exposure to Innovation on the Supply of Inventors.” Journal of the European Economic 

Association, 17(3): 651-677. https://doi.org/10.1093/jeea/jvz013

Bell, A., Chetty, R., Jaravel, X., Petkova, N., & Van Reenen, J. (May 2019). “Who Becomes an Inventor in 

America? The Importance of Exposure to Innovation,” The Quarterly Journal of Economics, 134(2): 647-

713. https://doi.org/10.1093/qje/qjy028

Auten, G., & Splinter, D. (May 2019) “Top 1 Percent Income Shares: Comparing Estimates Using Tax Data.” 

AEA Papers and Proceedings, 109: 307-311. 

Goodman, L. “Crowdout in the Decumulation Phase: Evidence from the First Year of Required Minimum 

Distributions.” SSRN. 14 May 2019. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3388099

Goodman, L., Lim, K., Sacerdote, B., & Whitten, A. (May 2019) “Simulating the 199A Deduction for Passthrough Owners” Office of Tax Analysis Working Paper 118.

https://www.treasury.gov/resource-center/tax-policy/tax-analysis/Documents/WP-118.pdf

Cronin, J., Fullerton, D., & Sexton, S. (March 2019) “Vertical and Horizontal Redistributions from a Carbon 

Tax and Rebate,” Journal of the Association of Environmental and Resource Economists, volume 6. 169-208.

Bettinger, E., Gurantz, O., Kawano, L., Sacerdote, B., & Stevens M. (February 2019). "The Long-Run 

Impacts of Financial Aid: Evidence from California's Cal Grant." American Economic Journal: Economic 

Policy, 11 (1): 64-94.

https://www.aeaweb.org/articles?id=10.1257/pol.20170466

Lurie, I., & Pearce, J. (February 2019). “Health Insurance Coverage from Administrative Tax Data.” Office of 

Tax Analysis Working Paper 117. https://www.treasury.gov/resource-center/tax-policy/taxanalysis/Documents/WP-117.pdf

2018

Born, N. & Looney, A. (November 2018) “The Tax Expenditure for Tax Exempt Organizations.” 

Proceedings of the National Tax Association Annual Conference.
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DeBacker, J., Heim,B., Tran, A., & Yuskavage, A. (2018), “The Effects of IRS Audits on EITC 

Claimants”, National Tax Journal, 71:3, pp. 451-484

DeBacker, J., Heim,B., Tran, A., & Yuskavage, A. (February 2018) "Once Bitten, Twice Shy? The Lasting 

Impact of Enforcement on Tax Compliance," The Journal of Law and Economics 61, no. 1: 1-35.

Deryugina, T., Kawano, L., & Levitt, S. (April 2018) "The Economic Impact of Hurricane Katrina on Its 

Victims: Evidence from Individual Tax Returns." American Economic Journal: Applied Economics, vol. 

10(2), 202-33.

https://www.aeaweb.org/articles?id=10.1257/app.20160307

Hoynes, H., & Patel, J. A. (October 2018) “Effective Policy for Reducing Poverty and Inequality?: The 

Earned Income Tax Credit and the Distribution of Income” Journal of Human Resources, vol. 53(4), 859-

890.

Washington, E., Turner, N., & Cullen, B. J. (February 2018) “Political Alignment, Attitudes toward 

Government and Tax Evasion” NBER Working Paper No. 24323.

http://www.nber.org/papers/w24323.pdf

Jaravel, X., Petkova, N., Bell, A. (April 2018) “Team-Specific Capital and Innovation” American Economic 

Review, vol. 108(4-5), 1034-73.

https://www.aeaweb.org/articles?id=10.1257/aer.20151184

Turner, N., & Cellini, R. S. “Gainfully Employed? Assessing the Employment and Earnings of For-Profit 

College Students Using Administrative Data” (January 2018) Journal of Human Resources.

http://jhr.uwpress.org/content/early/2018/01/31/jhr.54.2.1016.8302R1.abstract

Cronin, J., & Eiler, J. (June 2018) “A Note on the Correlation between Income and Wealth for Taxable 

Estates” Office of Tax Analysis Technical Paper. 

https://www.treasury.gov/resource-center/tax-policy/tax-analysis/Documents/TP-7.pdf

Dobbie, W., Goldin, J., & Yang, S. C. (February 2018) “The Effects of Pretrial Detention on Conviction, 

Future Crime, and Employment: Evidence from Randomly Assigned Judges” American Economic Review, 

vol. 108(2), 201-40.

https://www.aeaweb.org/articles?id=10.1257/aer.20161503

Pruitt, S., & Turner, N. (February 2018) “The Nature of Household Labor Income Risk” Social Science 

Research Network.

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3107794

Looney, A., & Turner, N. (March 2018) “Work and opportunity before and after incarceration” The 

Brookings Institution

https://www.brookings.edu/wp-content/uploads/2018/03/es_20180314_looneyincarceration_final.pdf

Lim, Katherine, Elena Patel and Molly Saunders-Scott. 2018. “Examining S-Corporation Losses and How 

They Are Used.” National Tax Journal Proceedings of the Spring Symposium. 71(4): 661-686.

Lim, Katherine. 2018. “Do American mothers use self-employment as a flexible work alternative?” Review of 

Economics of the Household. https://doi.org/10.1007/s11150-018-9426-0

Lim, Katherine and Katherine Michelmore. 2018. “The EITC and self-employment among married 

mothers.” Labour Economics. 55: 98-115. https://doi.org/10.1016/j.labeco.2018.09.004
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Heim, Bradley T., Ithai Z. Lurie, and Kosali Simon (2018). “The Impact of the Affordable Care Act Young 

Adult Provision on Childbearing: Evidence from Tax Data.” Demography. 55(4):1233-1243

Heim, Bradley T., Ithai Z. Lurie, and Kosali Simon (2018). “Did the Affordable Care Act Young Adult 

Provision Affect Labor Market Outcomes? Analysis Using Tax Data.” Industrial Labor Relationship. 71(5) (452-

70)

2017

Isen, A., Rossin-Slater, M., & Walker, R. (December 2017). “Relationship Between Season of Birth, 

Temperature Exposure, and Later Life Wellbeing.” Proceedings of the National Academy of Sciences, 

114(51). https://doi.org/10.1073/pnas.1702436114

Lin, E. and Tong, P. “Married couple work participation and earnings elasticities: evidence from tax data,” 

2017. International Tax and Public Finance, 24(6):997-1025.

Chetty, R., Friedman, J., Saez, E., Turner, N., Yagan, D. (July 2017) “Mobility Report Cards: The Role of 

Colleges in Intergenerational Mobility” NBER Working Paper No. 23618

http://www.nber.org/papers/w23618

Cronin, J., Fullerton, D., & Sexton, S. (March 2017) “Vertical and Horizontal Redistributions from a Carbon 

Tax and Rebate” NBER Working Paper No. 23250.

http://www.nber.org/papers/w23250

Young, Y., Varner, C., Prisinzano, R., & Lurie, Z. I. (May 2016) “Millionaire Migration and the Taxation of 

the Elite: Evidence from Administrative Data.” American Sociological Review, vol. 81(3), 421-446.

http://journals.sagepub.com/doi/abs/10.1177/0003122416639625

Heim, B., Simon, K., & Lurie, Z. I. (January 2017) “The Impact of the Affordable Care Act Young Adult 

Provision on Marriage and Childbearing, Marriage, and Tax Filing Behavior: Evidence from Tax Data” 

NBER Working Paper No. 23092.

http://www.nber.org/papers/w23092

Heim, B., Simon, K., & Lurie, Z. I. (June 2017) “Did the Affordable Care Act Young Adult Provision 

Affected labor Market Outcomes? Analysis Using Tax data” NBER Working Paper No. 23471.

http://www.nber.org/papers/w23471

Heim, B., Pearce, J., & Lurie, Z. I. (February 2017) “What Drove the Decline in Taxpaying? The Role of 

Policy and Population” National Tax Journal, vol. 70(3), 585-620. 

https://www.ntanet.org/NTJ/70/3/ntj-v70n03p585-620.html

Ramnath, P., & Tong, P. (November 2017) “The Persistent Reduction in Poverty from Filing a Tax Return”

American Economic Journal: Economic Policy, vol. 9(4), 367-94.

https://www.aeaweb.org/articles?id=10.1257/pol.20150486

Oda, G., Ramnath, S., Shoven, J., & Slavov, S. (April 2017). “The financial feasibility of delaying Social 

Security: Evidence from administrative tax data.” Journal of Pension Economics and Finance, vol. 17(4), 419-

436. 

https://www.cambridge.org/core/journals/journal-of-pension-economics-and-finance/article/financialfeasibility-of-delaying-social-security-evidence-from-administrative-taxdata/E0FC1EA627DED78854E314CF7566FF2C
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Isen, A., Gelber, A, and Song, J. “The Role of Social Security Benefits in the Initial Increase of Older 

Women’s Employment: Evidence from the Social Security Notch.” In Claudia Goldin and Lawrence F. Katz, 

eds., Women Working Longer: Increased Employment. University of Chicago Press.

Isen, A., Rossin-Slater, M., and Walker, R. “Every Breath You Take - Every Dollar You'll Make: The LongTerm Consequences of the Clean Air Act of 1970.” Journal of Political Economy.

Kawano, L. and LaLumia, S. "How Income Changes During Unemployment: Evidence from Tax Return 

Data." Journal of Human Resources. 

Kandilov, I., Leblebicioğlu, A., and Petkova, N., “Cross-Border Mergers and Acquisitions: The Importance of 

Local Credit and Source Country Finance”, Journal of International Money and Finance, 70 (February 2017): 

288-318.

Patel, E. and McClelland, J. “What Would a Cash Flow Tax Look Like? Historical Panel Lessons." Tax Notes 

154 (January 2017): 439-450.

Kitchen, J., & Knittel, M. (October 2016) “Business Use of Section 179 Expensing and Bonus Depreciation, 

2002-2014” Office of Tax Analysis Working Paper.

https://www.treasury.gov/resource-center/tax-policy/tax-analysis/Documents/WP-110.pdf

Heim, Bradley T., Ithai Z. Lurie, and James Pearce (2017). “What Drove the Decline in Taxpaying? The Roles 

of Policy and Population”. National Tax Journal. 70(3): 586-620

2016

Ackerman, D., Cooper, M., Costello, R. &Tong, P. (November 2016) “Tax support for Families with 

Children: Key Tax Benefits, Their Impact on Marginal and Average Tax Rates, and an Approach to 

Simplification – 2017 Law” Office of Tax analysis Working Paper No. 112. 

https://www.treasury.gov/resource-center/tax-policy/tax-analysis/Documents/WP-112.pdf

Auten, G., Splinter, D. and Nelson S. “Reactions of High Income Taxpayers to Major Tax Legislation.” 

National Tax Journal 69 (4): 935-964.

Auten, G., Larrimore, J., Burkhauser, R., and Armour, P. “Recent Trends in U.S. Top Income Shares in Tax 

Record Data Using More Comprehensive Measures of Income Including Accrued Capital Gains.” NBER 

Working Paper No. 23007, (December 2016).

Cooper, M., McClelland, J., Pearce, J., Prisinzano, R., Sullivan, J., Yagan, D., Zidar, O., and Zwick, E. 

“Business in the United States: Who Owns It, and How Much Tax Do They Pay?” Tax Policy and the 

Economy Vol. 30, No. 1 (2016): 91-128.

Feldman, N., Katuscak, P. and Kawano, L. "Taxpayer Confusion: Evidence from the Child Tax Credit." 

American Economic Review 106, No.3 (March 2016): 807-835.

Frerick, A. “Executive Pay Excess Raises Fiduciary Concerns.” Tax Notes 153 (October 2017): 85-89.

Frerick, A. “The Cloak of Social Responsibility: Pharmaceutical Corporate Charity.” Tax Notes 153 (October 

2017): 1151-1164.
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Gelber, A., Isen, A., and Kessler, J. “The Effects of Youth Employment: Evidence from New York City 

Summer Youth Employment Program Lotteries.” Quarterly Journal of Economics Vol 131 (2016): 423-460

Gleason, S., and Tong, P. “The Nontaxable Combat Pay Election and the Earned Income Tax Credit.” In: 

An IRS-TPC Research Conference: Improving Tax Administration through Research-Driven Efficiencies. 

Washington D.C: Internal Revenue Service, pp. 207-215.

Grubert, H. and Altshuler, R. “Shifting the Burden of Taxation from the Corporate to the Personal Level and 

Getting the Corporate Tax Rate Down to 15 Percent.” National Tax Journal 69 (3) (2016): 643-676.

Joulfaian, D., Gordon, R., and Poterba, J. “Choosing Between an Estate Tax and a Basis Carryover Regime: 

Evidence from 2010.” National Tax Journal 69 (4) (December 2016): 981-1001.

Joulfaian, D., Gordon, R., and Poterba, J. “Revenue and Incentive Effects of Basis Step-Up at Death: 

Lessons from the 2010 “Voluntary” Estate Tax Regime.” American Economic Review (May 2016) 662-67.

Joulfaian, D. “What do we know about the behavioral effects of the estate tax?” Boston College Law Review 

57:3 (2016): 843-858.

Kandilov, I. Leblebicioğlu, A., and Petkova, N. “The Impact of Banking Deregulation on Inbound Foreign 

Direct Investment: Transaction-Level Evidence from the United States.” Journal of International Economics 

100 (May 2016): 138–159.

Kawano, L. and Slemrod, J. "How Do Corporate Tax Bases Change When Corporate Tax Rates Change? 

With Implications for Tax Rate Elasticities." International Tax and Public Finance. Vol 23, Is. 3 (June 2016): 

401-433.

Lurie, I. and McCubbin, J. “What Can Tax Data Tell Us About the Uninsured? Evidence from 2014.” 

National Tax Journal 69 (4) (2016): 883-904.

Lin, E. and Tong, P. “Effects of Marriage Penalty Relief Tax Policy on Marriage Taxes and Marginal Tax 

Rates of Cohabiting Couples.” National Tax Association Proceedings from the 107th Annual Conference 

(November 2014).

Power, L. and Frerick, A. “Have Supra-Normal Returns to Corporations Been Increasing Over Time?” 

National Tax Journal 69 (4) (2016): 831-846.

Power, L. “The Devil is in the Details a Comparison of the Corporate Average Effective Tax Rate 

Calculations Used by Government Agencies.” National Tax Association Proceedings from the 107th Annual 

Conference (November 2014).

Ramnath, S. and Heim, B. “The Impact of Participation in Employment-Based Retirement Savings Plans on 

Material Hardship” Journal of Pension Economics and Finance 15 (4) (2016): 407-428.

Rector, R. and Lester, R. “What Companies Use the Domestic Production Activities Deduction?” Tax Notes 

152 No. 9 (August 2016): 1269-1292.

Tong, P. “Tracking EITC Qualifying Children over Time.” National Tax Association Proceedings from the 

107th Annual Conference (November 2014).

Tsilas, V. and Brashares, E. “P3 Projects and Tax-Exempt Bond Financing: How Does the Puzzle Work?” 

Municipal Finance Journal, Vol. 37, No. 1 (Spring 2016): 51-66.
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Turner, N., Berger, D., and Zwick, E. “Stimulating Housing Markets.” NBER Working Paper No. 22903, 

(December 2016).

Turner, N., Chetty, R., Stepner, M., Abraham, S., Lin, S., Scuderi, B., Bergeron, A., and Cutler, D. “The 

Association Between Income and Life Expectancy in the United States, 2001-2014.” JAMA 315 (16) (April 

2016): 1750-1766.

Turner, N. and Riegg Cellini, S. “Gainfully Employed? Assessing the Employment and Earnings of For-Profit 

College Students Using Administrative Data.” NBER Working Paper No. 22287, (May 2016).

Young, C., Varner, C., Lurie, I. and Prisinzano, R. “Millionaire Migration and the Demography of the Elite: 

Implications for American Tax Policy.” American Sociological Review. Vol 81, 3 (2016): 421-446

2015

Fisher, R. and Lin, E. “Re-weighting to Produce State-Level Tax Microsimulation Estimates,” 2015. Office of 

Tax Analysis Technical Paper #6.

Brown, David W., Helmchen, Lorens A., Lo Sasso, Anthony T., and Lurie, Ithai Z. “Health Savings 

Accounts: Growth Concentrated Among High-Income Households and Large Employers.” Health Affairs 34 

(9) (September 2015): 1594-1598.

DeBacker, J., Heim, B., Tran, A., and Yuskavage, A. “Legal Enforcement and Corporate Behavior: An 

Analysis of Tax Aggressiveness after an Audit.” The Journal of Law and Economics 58, No. 2 (May 2015): 

291-324.

Grubert, Harry. “Destination-Based Income Taxes: A Mismatch Made in Heaven?” Tax Law Review 69, (43) 

(Fall 2015).

Heim, Bradley T., Hunter, G., Lurie, I., and Ramnath, S. “The ACA and Premium Affordability: Evidence 

from the Self-Employed.” Journal of Health Politics, Policy, and Law 40 (5) (October 2015): 1061-1085.

Heim, Bradley T., and Lurie, I., “The Impact of Health Reform on Job Mobility: Evidence from 

Massachusetts.” American Journal of Health Economics 1 No.3 (Summer 2015): 374 -398.

Heim, Bradley T., Lurie, I., and Simon, K. “The Impact of the Affordable Care Act Young Adult Provision 

on Labor Market Outcomes: Evidence from Tax Data.” Tax Policy and the Economy, Vol. 29, No. 1 (2015):

133-157.

Isen, A. “Do Local Fiscal Spillovers Exist? Evidence from Counties, Municipalities, and School Districts.” 

Journal of Public Economics Vol 110 (2014): 57-73.

Klemens, B. “Valuing Patents and Trademarks in Complex Production Chains." (December 2015).

Pearce, James. “Measuring Aggregate Business Income with Tax Data.” National Tax Journal 68 (November 

2015):1025-1046.

Prisinzano, R. and DeBacker J. “The Rise of Partnerships.” Tax Notes 147 No. 13 (June 2015): 1563-1575.

Turner, N., LaLumia, S. and Sallee, J. “New Evidence on Taxes and the Timing of Birth.” American 

Economic Journal: Economic Policy 7, No. 2 (May 2015): 258-293.
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2014

Ackerman, D., Cronin, J., and Turner, N. “Improving Form 1098-T: How a Revised Form Could Increase 

Take-Up, Improve Compliance, and Lower Taxpayer Burden,” Paper presented at the IRS-TPC Research 

Conference: Advancing Tax Administration, (June 2014).

Brashares, E., Knittel, M., Silverstein, G. and Yuskavage, A. “Calculating the Optimal Small Business 

Exemption Threshold for a U.S. VAT,” National Tax Journal 67 (June 2014): 283-320.

Duquette, E., N. Higgins, and J. Horowitz “Inferring Discount Rates from Time-Preference Experiments,” 

Economics Letters 123 (April 2014): 212-15.

Heim, Bradley T., and Lurie, I. “Does health reform affect self-employment? Evidence from Massachusetts.” 

Small Business Economics 43, Is. 4(December 2014):917-930.

Heim, B., and Lurie, I. “Did reform of the Non-Group Health Insurance Market Affect the Decision to be 

Self-Employed? Evidence from State Reforms in the 1990’s.” Health Economics 23 Iss. 7(July 2014): 841-

860.

Heim, B., and Lurie, I. “Taxes, Income, and Retirement Savings: Differences by Permanent and Transitory 

Income.” Contemporary Economic Policy 32, Iss. 3 (July 2014): 592-617.

Heim, Bradley T., Lurie, I., and Pearce, J. “Who Pays Taxes? A Dynamic Perspective.” National Tax Journal 

67 (December 2014):755-778.

Horowitz, J. “Greenhouse Gas Offsets: Analysis of Baseline Rules and Additionality for Reduced Nitrogen 

Application on Wheat,” Climate Change Economics 5 No. 2 (May 2014).

Horowitz, J., and A. Lange. “Cost-Benefit Analysis under Uncertainty – A Note on Weitzman’s Dismal 

Theorem,” Energy Economics 42, (March 2014): 201-203.

Joulfaian, D. “To Own or Not Own Your Life Insurance Policy?” Journal of Public Economics, 118 

(October 2014): 120-127.

Kawano, L. “The Dividend Clientele Hypothesis: Evidence from the 2003 Tax Act.” American Economics 

Journal: Economic Policy 6, Is. 1 (February 2014): 114-136.

Kitchen, J. “The Challenges of Funding U.S. Deficits and Debt.” in J. Diamond and G. Zodrow, eds., 

Pathways to Fiscal Reform in the United States. MIT Press, 2014.

Turner, N., “Cash on Hand and College Enrollment: Evidence from Population Tax Data and Policy 

Nonlinearities.” National Bureau of Economic Research, Research Working Paper W19836, (January 2014).

Turner, N., Chetty, R., Hendren, N., Kline, P., and Saez, E. “Is the United States Still a Land of Opportunity? 

Recent Trends in Intergenerational Mobility.” American Economic Review Papers and Proceedings, 2014.

Turner, N., and Manoli, Dayanand S. “Nudges and Learning: Evidence from Informational Interventions for 

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2013
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Auten, G., Gee, G., Turner, N. “Income Inequality, Mobility, and Turnover at the Top in the US, 1987-

2010,” American Economic Review, 66 No. 3 (May 2013): 168-172.

Auten, G., Gee, G., Turner, N. “New Perspectives on Income Mobility and Inequality” National Tax Journal, 

66 No. 4 (December 2013): 893-912.

Cigno, Margaret M., Elena S. Patel, and Edward S. Pearsall, "Estimates of U.S. Postal Demand Elasticities 

Derived from a Random-Coefficients Discrete Choice Normal Model," in M.A. Crew and P.R. Kleindorfer, 

eds. Reforming the Postal Sector in the Age of Electronic Competition, 2013.

Cronin, J.A., Lin, E., Power, L., and Cooper, M. “Distributing the Corporate Income Tax: Revised U.S. 

Treasury Methodology,” National Tax Journal 66 No. 1 (March 2013): 239–262.

Grubert, H., and Altshuler, R. “Fixing the System: An Analysis of Alternative Proposals for the Reform of 

International Tax.” National Tax Journal Vol 66, Is. 3 (September 2013): 671-712.

Heim, B. and Lurie, I. “The Impact of Insurance Subsidies on Self-Employment: Do State Individual Health 

Insurance Regulations Matter?” Contemporary Economic Policy 31 No. 1 (January 2013): 94-109.

Johnson, C. “Use of the Empowerment Zone and Renewal Community Employment Credit, Tax Years 

1998-2010,” Statistics of Income Bulletin, 33(1), (Summer 2013):190-205.

Kitchen, J. and Kitchen, J. “Real-Time Forecasting Revisited: Letting the Data Decide.” Business Economics 

48, No. 1 (February 2013): 8-28.

Mackie, J. and Kitchen, J. “Slowing Depreciation in Corporate Tax Reform.” Tax Notes 139 No. 5 (April 

2013): 511-521.

Marcuss, R., Contos, G., Guyton, J., Langetieg, P., Lerman, A., Nelson, S., Schafer, B., and Vigil, M. “Income 

Taxes and Compliance Costs: How are They Related?” National Tax Journal 66, Is. 4 (December 2013): 833.

Ramnath, S. “Taxpayers' Responses to Tax-based Incentives for Retirement Savings: Evidence from the 

Saver's Credit Notch.” Journal of Public Economics 101 (May 2013): 77-93.

Ramnath, S., DeBacker, J., Heim, B., Panousi, V., and Vidangos, I. “Rising Inequality: Transitory or 

Permanent? New Evidence from a Panel of US Tax Returns.” Brookings Papers on Economic Activity 

(Spring 2013).

Turner, N., Auten, G. and Gee, G. “Income Inequality, Mobility and Turnover at the Top in the U.S., 1987-

2010.” American Economic Review Papers and Proceedings, 103 No. 3, (May 2013):1-7.

2012

Cronin, J., Lin, E., and DeFilippes, P. “Effects for Adjusting Distribution Tables for Family Size,” 2012. 

National Tax Journal, 65(4): 739-758

Anantham, S., Lin, E., Lurie, I., and Ramnath, S. “Comparing Exclusions and Credits as Incentives for 

Retirement Savings.” Paper presented at the 105th Annual Conference on Taxation (November 2012).

Coyle, D., DeBacker, J., and Prisinzano, R. “Estimating the Supply and Demand of Gasoline Using Tax 

Data.” Energy Economics 34 No. 1 (January 2012): 195-200.
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Cronin, J.A., DeFilippes, P., and Lin, E. “Should Distribution Tables Adjust for Family Size?” National Tax 

Journal 65 No. 4 (December 2012): 739–758.

Grubert, H. “Foreign Taxes and the Growing Share of U.S. Multinational Company Income Abroad: Profits, 

Not Sales, Are Being Globalized.” National Tax Journal 65 No. 2 (June 2012): 247-282.

Grubert, H. and Altshuler, A. “Fixing the System: An Analysis of Alternative

Proposals for the Reform of International Tax.” National Tax Journal 66, vol 3 (September 2012): 671-712.

Grubert, H. and Krever, R. “VAT and Financial Services: Competing Perspectives on What Should Be 

Taxed.” New York University Tax Law Review 65 No. 2 (Winter 2012): 199-239.

Heim, B., Lurie, I., and Ramnath, S. “Immigrant-Native Differences in Employer Provided Retirement Plan 

Participation.” Journal of Pension Economics and Finance 11 No. 3 (July 2012): 94-109.

Heim, B. and Lurie, I. “The Effect of Recent Tax Changes on Tax-Deferred Retirement Saving Behavior.” 

National Tax Journal 65 No. 2 (June 2012): 283-312.

Kawano, L., Ramnath, S., and Tong, P.K. “A Re-Balancing Act? Understanding Patterns in Refunds and 

Balances due.” National Tax Association Proceedings from the 105th Annual Conference, (November 2012).

Kawano, L. and Slemrod, J. "The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates 

with New Measures of the Corporate Tax Base," NBER Working Paper No. 18440, (Oct. 2012). Paper 

presented at the 2012 NBER Trans-Atlantic Public Economics Seminar.

Lin, E. and Tong, P. “Marriage and Taxes: What Can We Learn from Tax Returns Filed by Cohabiting 

Couples.” National Tax Journal 65 No. 4 (December 2012): 807-826.

Prisinzano, R., Coyle, D., and DeBacker, J. “Estimating the Supply and Demand of Gasoline Using Tax 

Data.” Energy Economics 34 No. 1 (January 2012):195-200.

Turner, N. “Who Benefits from Student Aid? The Economic Incidence of Tax-Based Federal Student Aid.” 

Economics of Education Review 31, Is. 4 (August 2012): 463-481.

2011

Ackerman, D. and Auten, G. “Tax Expenditures for Noncash Charitable Contributions.” National Tax 

Journal 64 No 2, Part 2 (June 2011): 651-688.

Auten, G. and Kawano, L. "Another Look at Taxpayer Responses to the 1993 Act," National Tax 

Association Proceedings from the 104th Annual Conference (November 2011).

Auten, G., and Kawano, L. "When Tax Rates Go Up: Taxpayer Responses to the 1993 Act," International 

Institute of Public Finance Annual Congress (August 2011).

Carroll, R., Joulfaian, D., and Mackie, J. “Income versus Consumption Tax Baselines for Tax Expenditures,” 

National Tax Journal 64 No. 2, Part 2 (June 2011): 491-510.

Cole, A., Gee, G., and Turner, N. “The Distributional and Revenue Consequences of Reforming the 

Mortgage Interest Deduction.” National Tax Journal 64 No. 4 (December 2011): 977-1000.
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Joulfaian, D. “Debt Policy and Corporate Choice of Organizational Form.” Public Finance Review 39:6, 

(November 2011): 770 – 783

Kitchen, J. and Chinn, M. “Financing U.S. Debt: Is There Enough Money in the World -- And At What 

Cost?” International Finance 14 No. 3 (Winter, 2011): 373-413.

Knittel, M., and Nelson, S. “How Would Small Business Owners Fare Under A Business Entity Tax?” 

National Tax Journal 64, Is. 4 (December 2011): 949-976.

Lurie, I. and Ramnath, S. “Long-Run Changes in the 401(k) Type Plans Tax-Expenditure.” National Tax 

Journal 64 No. 4 (December 2011): 1025-1038.

Turner, N. “The Effect of Tax-Based Federal Student Aid on College Enrollment.” National Tax Journal 64 

No. 3 (September 2011): 839-862.

Turner, N. “Why Don't Taxpayers Maximize their Tax-Based Student Aid? Salience and Inertia in Program 

Selection.” The B.E. Journal of Economic Analysis & Policy 11 No. 1 (December 2011) and The 36th Annual 

Conference of the Association for Education Finance and Policy, (March 2011).

2010

Altshuler, R. and Grubert, H. “Formula Apportionment: Is It Better than the Current System and Are There 

Better Alternatives?” National Tax Journal 63 No.4 Part 2 (December 2010): 1145-1184.

Auten, G. and Joulfaian, D. "Tax Deductions for Charitable Contributions in the United States" in Helmut K. 

Anheier and Stefan Toepler, eds., International Encyclopedia of Civil Society, Berlin, Germany: SpringerVerlag, 2010.

Brown, K., McCubbin, J., Mackenzie, S. and Walker, L. “Annuities and Other Lifetime Income Products: 

Their Current and Future Role in Retirement Security,” AARP Public Policy Institute, May 2010. 

Cooper, M. and Knittel, M. “The Implications of Tax Asymmetry for U.S. Corporations.” National Tax 

Journal 63 No. 1 (March 2010): 33-62.

Gillette, R., Hunter, G., Lurie, I., Siegel, J., and Silverstein, G. “The Impact of Repealing the Exclusion for 

Employer-Sponsored Insurance”. National Tax Journal 63 No. 4 (December 2010): 695-707.

Heim, B. and Lurie, I. “The Effect of Self-Employed Health Insurance Subsidies on Self-Employment.” 

Journal of Public Economics 94 Nos.11-12 (December, 2010): 995-1007.

Lurie, I. and Minicozzi, A. “Understanding the Increasingly Popular Itemized Deduction for Medical 

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Mackenzie, S., Brown, K., McCubbin, J., and Walker, L. Annuities and Other Lifetime Income Products: 

Their Current and Future Role in Retirement Security, AARP Public Policy Institute, May 2010, 

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2009

Auten, G. and Gee, G. "Income Mobility in the United States: New Evidence from Income Tax Data," 

National Tax Journal, 62 No. 2 (June 2009): 301-328.
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Auten, G. and Gravelle, J. "The Exclusion of Capital Gains on the Sale of Principal Residences: New 

Evidence and Policy Options." in Proceedings of the 102nd Annual Conference of the National Tax 

Association (November 2009): 103-112.

Auten, G., Liu, Y., Testa, V., and Strudler, M. “Redesign of SOI’s Individual Income Tax Return Edited 

Panel Sample.” in Proceedings of the American Statistical Association (August 2009): 3129-3143.

Foertsch, T. and Rector, R. “A Dynamic Analysis of Permanently Extending the 2001 the 2003 Tax Cuts: An 

Application of Linked Macroeconomic and Microsimulation Models.” In A. Zaidi, A. Harding, and P. 

Williamson, eds., New Frontiers in Microsimulation Modeling. Ashgate Press, 2009.

Heim, B. and Lurie, I. “Do Increased Premium Subsidies Affect How Much Health Insurance Is Purchased? 

Evidence from the Self-Employed.” Journal of Health Economics 28 No. 6 (December 2009): 1197-1210.

Joulfaian, D. “Bribes and Business Tax Evasion,” European Journal of Comparative Economics 6 No. 2 

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Joulfaian, D. “Replacing the Estate Tax with an Inheritance Tax: A Re-Examination,” Tax Law Review 63 

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Joulfaian, D. and Matheson, T. “The Supply Elasticity of Tax-Exempt Bonds.” in Proceedings of the 

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Lo Sasso, A., and Lurie, I. “Community Rating and the Market for Private Non-group Health Insurance.” 

Journal of Public Economics 93 Nos. 1-2 (February 2009): 1394-1415.

Lurie, I. “The Differential Effect of the SCHIP Expansions by Children's Age.” Health Services Research 44 

No. 5 (October 2009): 1504-1520.

Lurie, I., Manheim, L., and Dunlop, D. “Differences in Medical Care Expenditures for Adults with 

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McCubbin, J. “Frozen Pensions and Falling Stocks: What Will Happen to Retirees' Incomes?” Urban 

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McCubbin, J. The Earned Income Tax Credit and Older Workers, AARP Public Policy Institute, January 

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2008

Altshuler, R., Auerbach, A., Cooper, M., and Knittel, M. “Understanding U.S. Corporate Tax Losses.” NBER 

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Auten, G., Carroll, R., and Gee, G. “The 2001 and 2003 Tax Rate Reductions: An Overview and Estimate of 

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Carlson, C. and Metcalf, G. “Energy Tax Incentives and the Alternative Minimum Tax,” National Tax 

Journal 61 No. 3 (September 2008): 477-491.

Cole, A. “Sales Tax Holidays: 1997-2007: A History,” State Tax Notes 47 No. 13 (March 2008): 1,001-1,025.
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Grubert, H. and Altshuler, R. “Corporate Taxes in the World Economy: Reforming the Taxation of CrossBorder Income” in John Diamond and George Zodrow, eds., Fundamental Tax Reform: Issues, Choices and 

Implications. MIT Press, 2008.

Louie, H. and Rousslang, D. “Host-Country Governance, Tax Treaties, and U.S. Direct Investment Abroad” 

in K. Sauvant and L. Sachs, eds., The Effect of Treaties on Foreign Direct Investment: Bilateral Investment 

Treaties and Double Taxation Treaties, and Investment Flows. Oxford University Press, 2008. 

Lurie, I. “Welfare Reform and the Decline in the Health-Insurance Coverage of Children of Non-Permanent 

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Lurie, I., Dunlop, D., and Manheim, L. “Trends in Out-of-Pocket Medical Care Expenditures for MedicareAge Adults with Arthritis between 1998 and 2004.” Arthritis and Rheumatism 58 No. 5 (August 2008): 2236-

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Louie, H. and Rousslang R. “Host-Country Governance, Tax Treaties and U.S. Direct Investment Abroad.” 

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McCubbin, J. “Promoting Individual Retirement Saving,” AARP Solutions Forum, (April 2008).

Nelson, S. “Tax Policy and Sole Proprietorships: A Closer Look.” National Tax Journal 61 No. 3 (September 

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2007

Foertsch, T. and Rector, R. “The Economic and Budget Effects of Permanently Extending the 2001 and 

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Henry, K., Lahiri, P., and Fisher, R. “Using the Statistics of Income Division’s Sample Data to Reduce 

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Johnson, C. and Joulfaian, D. “A Dynamic Analysis of Estate Tax Repeal,” Paper presented at the National 

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Joulfaian, D. and Johnson, C. “A Dynamic Analysis of Estate Tax Repeal.” in Proceedings of the 100th 

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Kitchen, J. “Sharecroppers or Shrewd Capitalists? Projections of the U.S. Current Account, International 

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Kitchen, J. “U.S. International Deficits, Debt, and Income Payments: Key Relationships Affecting the 

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McClelland, J. and Mills, L. “Weighing Benefits and Risks of Taxing Book Income.” Tax Notes 115 No. 7 

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Power, L. and Silverstein, G. “Foreign Source Income Repatriation Patterns of US Parents in Worldwide 

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2006

Ackerman, D. and Auten, G. “Floors, Ceilings and Opening the Door for a Non-Itemizer Deduction.” 

National Tax Journal 59 No. 3 (September 2006): 509-529.

Carroll, R., Joulfaian, D., and Rider, M. “Income Mobility: The Recent American Experience.” International 

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Cooper, M. and Knittel, M. “Partial Loss Refundability: How Are Corporate Tax Losses Used?” National Tax 

Journal 59 No. 3 (September 2006): 651-664.

Joulfaian, D. “Inheritance and Saving.” NBER Working Paper No. 12569 (October 2006).

Joulfaian, D. “The Behavioral Response of Wealth Accumulation to Estate Taxation: Time Series Evidence.” 

National Tax Journal 59 No. 2 (June 2006): 253-258.

McClelland, J. “Five Things an Economist thinks are Important in Analyzing the Domestic Production 

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3 (September 2006): 579-584.

Riesz, S. and Fisher, R. “Small-Area Estimation of Health Insurance Coverage at the Sub-State Level: a 

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2005

Auten, G. “Capital Gains Taxation” in Joseph J. Cordes, Robert D. Ebel and Jane G. Gravelle, eds., The 

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Brazell, D.W. “Inventory Accounting,” in Joseph J. Cordes, Robert D. Ebel and Jane G. Gravelle, eds., The 

Encyclopedia of Taxation and Tax Policy, Second Edition. Washington D.C.: Urban Institute Press, 2005.

Brazell, D., Brown, J., and Warshawsky, M. “Tax Issues and Life Care Annuities,” in John Ameriks and Olivia 

S. Mitchell, eds. Recalibrating Retirement Spending and Saving. Oxford University Press, 2005.

Carroll, R. and Joulfaian, D. “Taxes and Corporate Giving to Charity.” Public Finance Review 33 No. 3 (May 

2005): 300-317.

Gillette, R., Holtzblatt, J., and Lin, E. “What Gives Rise to Changes in Marriage Penalties and Bonuses: A 

Panel Model Approach.” in Proceedings of the 98th Annual Conference of the National Tax Association, 

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Grubert, H. “Tax Credits, Source Rules, Trade, and Electronic Commerce: Behavioral Margins and the 

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Joulfaian, D. “Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers.” 

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Joulfaian, D. “The Federal Estate and Gift Tax,” The Encyclopedia of Taxation and Tax Policy, Second 

Edition. The Urban Institute Press, Washington DC: 2005.

Lin, E. “Health Insurance Coverage and Reemployment Outcomes among Older Displaced Workers,” 

Contemporary Economic Policy 23 No. 4 (October 2005): 529-544.

Louie, H. “A First Look at the Book-Tax Differences in the Foreign-Source Income of U.S. Multinational 

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Louie, H. “Income Tax Treaties—Bilateral Agreements to Reduce Tax-Related Barriers to Cross-Border 

Investments” in Joseph J. Cordes, Robert D. Ebel, and Jane G. Gravelle., eds., The Encyclopedia of Taxation 

and Tax Policy, Second Ed. Washington, D.C.: Urban Institute Press, 2005.

McDonald, M. “Corporate Taxable Income,” in Joseph J. Cordes, Robert D. Ebel and Jane G. Gravelle, eds., 

The Encyclopedia of Taxation and Tax Policy, Second Edition. Washington, D.C.: Urban Institute Press, 

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Mackie, J. “The Uncertain Effects of Corporate Tax Integration in an Open Economy.” in Proceedings of the 

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2004

Bershadker, A. and Brashares, E. “Use of the Federal Empowerment Zone Employment Credit for Tax Year 

1997: Who Claims What?” SOI Bulletin, 23, No. 4 (Spring 2004): 171-186.

Brady, P. and Lin, E. “Employment-Based Health Insurance and Pension Benefits: Trends and Inequalities in 

Accessibility and Participation, 1987-2001.” Journal of Income Distribution No 12:3-4 (Fall-Winter, 2004): 

79-107.

Gillette, R., Holtzblatt, J., and Lin, E. “Marriage Penalties and Bonuses: A Longer-Term Perspective.” In 

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Grubert, H. “The Tax Burden on Cross-Border Investment: Company Strategies and Company Responses” 

in Peter Birch Sorenson, ed., Measuring the Tax Burden on Capital and Labor, MIT Press, CESifo Seminar 

Series, 2004.

Grubert, H. and Mutti, J. “Empirical Asymmetries in Foreign Direct Investment and Taxation.” Journal of 

International Economics 62 (March 2004): 337-358.

Holtzblatt, Janet and Janet McCubbin, “Tax Administrative Issues Affecting Low-Income Filers,” in The 

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Joulfaian, D. “Gift Taxes and Lifetime Transfers: Time Series Evidence.” Journal of Public Economics 88 

Nos. 9-10 (August, 2004): 1917-1929.

Joulfaian, D. and McGarry, K. “Estate and Gift Tax Incentives and Inter Vivos Giving.” National Tax 

Journal (June, 2004): 429-444.

Joulfaian, D. and Rider, M. “Errors in Variables and Estimated Price Elasticities for Charitable Giving.” 

National Tax Journal (March, 2004): 25-43.
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Olson, C.A. and Ackerman, D. "Money Matters: Returns to School Quality throughout a Career." CDE 

Working Paper No. 2004-19, Center for Demography and Ecology, University of Wisconsin-Madison, 

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2003

Altshuler, R. and Grubert, H. “Repatriation Taxes, Repatriation Strategies and Multinational Financial 

Policy.” Journal of Public Economics (January, 2003): 73-107.

Brady, P., Cronin, J.A., and Houser, S. “Regional Differences in the Utilization of the Mortgage Interest 

Deduction.” Public Finance Review 31 No. 4 (July 2003): 327-366.

Carroll, R., Hassett, K.A., and Mackie, J. “The Effect of Dividend Tax Relief on Investment Incentives.” 

National Tax Journal 56 No. 3 (September, 2003): 629-651.

Cilke, J., Cronin, J.A., Holtzblatt, J., Hunter, G., McCubbin, J., and Nunns, J. (2003, November). “Treasury’s 

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Eiler, J.R. and Hrung, W.B. “Federal Tax Benefits for Child Care: Progressivity over Time, EGTRRA, and 

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Grubert, H. “Intangible Income, Intercompany Transactions, Income Shifting and the Choice of Location.” 

National Tax Journal 56 No. 1, Part 2 (March 2003): 221-242.

Haveman, R., Bershadker, A., and Schwabish, J. Human Capital in the United States from 1975 to 2000: 

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Holtzblatt, J. and McCubbin, J. “Whose Child Is It Anyway? Simplifying the Definition of a Child.” National 

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Jaquette, S., Knittel, M., and Russo, K. “Recent Trends in Stock Options,” (March, 2003).

Johnson, C. and Mackie, J. “The Allocational Benefits from Reducing the Double Tax on Income from 

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Kitchen, J. “Observed Relationships between Economic and Technical Receipts Revisions in Federal Budget 

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Kitchen, J. and Monaco, R. “Real-Time Forecasting in Practice,” Business Economics, Vol. 38, No. 4, 

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Knittel, M. “Corporate Average Tax Rates: Overview and Recent Trends.” In Proceedings of the 96th 

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2002

Auten, G., Seig, H., and Clotfelter, C. “Charitable Giving, Income Taxes: An Analysis of Panel Data.” 

American Economic Review 92 No. 1 (March, 2002): 371-382.
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Haveman, R. and Bershadker, A. “Alternative Concepts for the Measurement of Children’s Poverty: Review, 

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Kiefer, D., Carroll, R., Holtzblatt, J., Lerman, A., McCubbin, J., Richardson, D., and Tempalski, J. “The 

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Power, L. and Rider, M., “The Effect of Tax Based Savings Incentives on the Self Employed", Journal of 

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2001

Lin, E. “Information, Neighborhood Characteristics, and Home Mortgage Lending,” 2001. Journal of Urban 

Economics, 49(2): 337-355.

Altshuler, R. and Grubert, H. “Where Will They Go if We Go Territorial? Dividend Exemption and the 

Location Decision of U.S. Multinational Corporations.” National Tax Journal 54 No. 4 (December, 2001): 

787-809.

Auten, G. and Joulfaian, D. “Bequest Taxes and Capital Gains Realizations.” Journal of Public Economics 81 

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Auten, G. and McClelland, J. “Giving to the Limit? The Charitable Contributions of Corporations” in 

Proceedings of the 94th Annual Conference of the National Tax Association, (November 2001): 246-55.

Brady, P., Cronin, J.A., and Houser, S. “Regional Differences in the Utilization of the Mortgage Interest 

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Carlson, C. “Who Pays the Corporate Alternative Minimum Tax? Results from Corporate Panel Data for 

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Grubert, H. “Enacting Dividend Exemption and Tax Revenue.” National Tax Journal 54 No. 4 (December, 

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Grubert, H. “Tax Planning by Companies and Tax Competition by Governments: Is there Evidence of 

Changes in Behavior?” in J. R. Hines Jr., ed., International Taxation and Multinational Activity, Chicago, IL: 

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Grubert, H., and Mutti, J. Taxing International Business Income: Dividend Exemption versus the Current 

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Haveman, R. and Bershadker, A. “The Inability to be Self-Reliant as an Indicator of Poverty: Trends for the 

U.S., 1975-97.” Review of Income and Wealth (September, 2001): 335-360

Haveman, R., Buron, L., and Bershadker, A. “Patterns of Foregone Potential Earnings among Working Age 

Males 1975-1992” in G. Wong, and G. Picot. eds., Working Time in Comparative Perspective Volume 1, 

Kalamazoo, MI: The Upjohn Institute for Employment Research, 2001.
21

Jaquette, S., Knittel, M., and Russo, K. “Stock Options and Federal Tax Receipts: Recent Evidence.” In 

Proceedings of the 94th Annual Conference of the National Tax Association, 228-236, (November 2001).

Joulfaian, D. “Charitable Giving in Life and at Death” in W.G. Gale, and J. Slemrod (Eds.), Rethinking Estate 

and Gift Taxation (pp. 350-374), Washington, DC: Brookings Institution, 2001.

Joulfaian, D. “Choosing Between an Income Tax and a Wealth Transfer Tax.” National Tax Journal, 

(September, 2001): 629-643.

Joulfaian, D. and Richardson, D. “Who Takes Advantage of Tax-Deferred Saving Programs? Evidence from 

Federal Income Tax Data.” National Tax Journal (September, 2001): 669-688.

McCubbin, Janet. “EITC Noncompliance: The Determinants of the Misreporting of Children,” in Making 

Work Pay, The Earned Income Tax Credit and Its Impact on America’s Families, Bruce D. Meyer and 

Douglas Holtz-Eakin, ed., Russell Sage Foundation, 2001.

Tempalski, J. “The Impact of the 2001 Tax Bill on the Individual AMT.” In Proceedings of the 94th Annual 

Conference of the National Tax Association, 340-348, (November 2001).
22

Staff Presentations

2022

Coyne, D., & Johnson, C. “Use of the Opportunity Zone Tax Incentive: What the Tax Data Tell Us” Paper 

presented at the Brookings Institution Opportunity Zones Conference (November 2022). 

Dobridge, Christine, Rebecca Lester, and Andrew Whitten. "IPOs and Corporate Taxes." Finance and 

Economics Discussion Series 2021-058. Washington: Board of Governors of the Federal Reserve System. 

Presented at 2022 Office of Tax Analysis Research Conference. (September 2022)

Glass, Benjamin. “The Welfare Effects of Foreign Corporate Tax Rate Heterogeneity.” Paper presented at 

the Office of Tax Analysis Research Conference.

Goldin, Jacob, Kye Lippold, Ithai Z. Lurie, and Vedant Vohra. "No Penalty, No Problem? Estimating the 

Effect of Zeroing Out the Individual Mandate Penalty on Health Insurance Coverage." Paper presented at 

the Empirical Health Law Conference at Duke University School of Law (May 2022).

Kass, Tobey. “The Value of Contingent Work.” Paper presented at Office of Tax Analysis (virtual; 2022), 

York University (virtual; 2022), Federal Reserve Bank of Philadelphia – Supervision Department (virtual; 

2022), Midwest Macroeconomic Conference (Logan, UT; 2022), Society for Economic Dynamics Annual 

Meeting (Madison, WI; 2022).

Kass, Tobey. “Working from Home and Human Capital Accumulation.” Paper presented at Southern 

Economics Association Meeting (Fort Lauderdale, FL; 2022)

Klemens, Ben. “An analysis of US domestic migration via subset-stable measures of administrative data.”

Paper presented at Boaziçi University.

Lippold, Kye. “The Effects of the Child Tax Credit on Labor Supply.” Paper presented at the 2022 FCSM 

Research & Policy Conference (October 2022).

Yogo, Motohiro, Andrew Whitten, and Natalie Cox. "Financial Inclusion Across the United States." Available 

at SSRN 3934498. Presented at 2022 NBER Public Economics Program Meeting. (April 2022)

2021

Costello, R., Fisher, R., Klemens, B., & Lin, E. “Measuring Marriage Penalties and Bonuses by Race and 

Ethnicity: An Application of Race and Ethnicity Re-Weighting to Tax Data.” Paper presented at the OTA 

Research Conference (October 2021) and the Annual Conference of the 114th National Tax Association 

(November 2021). 

Coyne, D., & Johnson, C. “Use of the Opportunity Zone Tax Incentive: What the Tax Data Tell Us” Paper 

presented at the 114th Annual Conference of the National Tax Association (November 2021). 

Goldin, Jacob, Kye Lippold, Ithai Z. Lurie, and Vedant Vohra. "No Penalty, No Problem? Estimating the 

Effect of Zeroing Out the Individual Mandate Penalty on Health Insurance Coverage." Paper presented at 

the 114th Annual Conference of the National Tax Association (November 2021).
23

Goodman, Lucas. “Abandoned Retirement Savings”. Paper presented at the National Tax Association 

Conference and Online Public Finance Seminar.

Goodman, Lucas. “Efficiency in Household Decision-Making: Evidence from the Retirement Savings of US 

Couples”. Paper presented at the National Tax Association Conference.

Goodman, Lucas, Katherine Lim, Bruce Sacerdote, and Andrew Whitten. “Automatic Tax Filing: Simulating 

a Pre-Populated Form 1040”. (No. w30008). National Bureau of Economic Research. Presented at 2021 

Georgetown University Law and Public Finance Workshop. (November 2021)

Kass, Tobey. “The Value of Contingent Work.” Paper presented at Heller-Herwicz Economics Institute 

Alumni Conference, Society for Economic Dynamics Annual Meeting (Minneapolis, MN; 2021), Vigo 

Workshop on Dynamic Macroeconomics (Vigo, Spain; 2021), Federal Reserve Bank of Minneapolis (virtual; 

2021), Stevens Institute of Technology (Hoboken, NJ; 2021)

Leibel, K., Lin. E., & McCubbin J. “Social Welfare Consideration of EITC Qualifying Child 

Noncompliance.” Paper presented at the workshop on Reimagining Tax Administration: Social Programs 

Through the Tax Code organized by the Center for Taxpayer Rights (October 2021).

Lin, E., Patel, A. & Yuskavage, A. “EITC Noncompliance: Examining the Roles of the Dynamics of EITC 

Claims and Paid Preparer Use.” Paper presented at the 11th TPC-IRS Joint Research Conference on Tax 

Administration (June 2021).

Lippold, Kye, and Remy Levin. "The Effects of Transfer Programs on Childless Adults: Evidence from Food 

Stamps." Paper presented at the 114th Annual Conference of the National Tax Association (November 2021).

Lippold, Kye, and Remy Levin. "The Effects of Transfer Programs on Childless Adults: Evidence from Food 

Stamps." Paper presented at the 2021 Office of Tax Analysis Research Conference (September 2021).

White, Quinton. “Spillovers from Place-Based Policies: An Analysis of the New Market Tax Credit.” Paper 

presented at the 2021 OTA Conference.

Yogo, Motohiro, Andrew Whitten, and Natalie Cox. "Financial Inclusion Across the United States." Available 

at SSRN 3934498. Presented at 2021 NBER Innovative Data in Household Finance (December 2021) & 

2021 Office of Tax Analysis Research Conference (September 2021).

2020

Glass, Ben. "Risky business: policy uncertainty and investment." Paper presented at the 2020 Office of Tax 

Analysis Research Conference (September 2020)

Goodman, Lucas. “Responses to the 199A Deduction for Pass-through Business Owners.” Paper presented 

at the 2020 National Tax Association Conference.

Lippold, Kye. “The Effects of the Child Tax Credit on Labor Supply.” Paper presented at the 2020 Office of 

Tax Analysis Research Conference (September 2020).

Lippold, Kye. “Applying symbolic mathematics in Stata using Python.” Paper presented at the 2020 Stata 

Conference (July 2020).
24

White, Quinton. “Taxation of Multi-Product Firms with Cost Complementarities” Paper presented at 

National Tax Association Conference and IIPF.

2019

Auten, G., & Langetieg, P. “The Distribution of Underreported Income: What Can We Learn from the 

National Research Program?” Paper presented at the 112th Annual Conference of the National Tax 

Association (November 2019).

DeBacker, J., Heim, B., Tran, A., & Yuskavage, A. “Why Do People Want to Pay Tax? The Effect of Public 

Spending on Tax Compliance.” Paper presented at the 112th Annual Conference of the National Tax 

Association (November 2019). 

DeBacker, J., Heim, B., Tran, A., & Yuskavage, A. “Seeking Professional Advice: The Effects of Tax 

Preparers on Compliance.” Paper presented at the 112th Annual Conference of the National Tax Association 

(November 2019). 

Dobridge, C., & Whitten, A. “Profitability, Taxes, and the IPO: Evidence from U.S. Corporate Tax Returns.” 

Paper presented at the 112th Annual Conference of the National Tax Association (November 2019). 

Gillette, R., Hunter, G., & Lurie, I. “Leveling the Field – Equalizing Tax Subsidies for Employer Sponsored 

and Individual Market Health Insurance.” Paper presented at the 112th Annual Conference of the National 

Tax Association (November 2019). 

Goodman, L. “Crowdout in the Decumulation Phase: Evidence from the First Year of Required Minimum 

Distributions.” Paper presented at the 112th Annual Conference of the National Tax Association (November 

2019). 

Goodman, L., Lim, K., Sacerdote, B., & Whitten, A. “Early Evidence on Responses to the 199A Deduction 

for Pass-Through Income.” Paper presented at the 112th Annual Conference of the National Tax Association 

(November 2019). 

Goodman, L., Patel, E., & Saunders-Scott, M. “Used and Not Lost: Examining Dynamic Patterns of SCorporation Loss Use.” Paper presented at the 112th Annual Conference of the National Tax Association 

(November 2019). 

Lin, E. “Recent Changes in the Paid Return Preparer Industry and EITC Compliance.” Paper presented at 

the 9th Annual IRS-TPC Joint Research Conference on Tax Administration (June 2019). 

Lurie, I., & Miller, C. “The Distribution of Employer-Sponsored Health Insurance Premiums: Evidence from 

New Administrative Tax Data.” Paper presented at the 112th Annual Conference of the National Tax 

Association (November 2019). 

Goodman, L., Lim, K., Sacerdote, B., & Whitten, A. “Early Evidence on Responses to the 199A Deduction 

for Pass-Through Income.” Paper presented at the NBER Taxation of Business Income (October 2019). 

Auten, G., & Splinter, D. “Using Tax Data to Estimate Trends in the Distribution of Income.” Paper 

presented at NYU Center on Capitalism and Society Conference (September 2019).
25

Boning, W., & Turk, A. “Effects of Financing Constraints on Small Firms: Evidence From a Tax 

Enforcement Experiment.” Paper presented at the 2019 Office of Tax Analysis Research Conference 

(September 2019).

Cooper, M., & Cronin, J. “College Attendance and Education Credit Take Up for a Cohort of 18-year Olds, 

2012 to 2017.” Paper presented at the 2019 Office of Tax Analysis Research Conference (September 2019).

Coyne, D., & Globus-Harris, I. “The Incidence and Network Effects of Residential Energy Credits.” Paper 

presented at the 2019 Office of Tax Analysis Research Conference (September 2019).

DeBacker, J., Heim, B., Tran, A., & Yuskavage, A. “NRP Data and Inequality.” Paper presented at the 2019 

Office of Tax Analysis Research Conference (September 2019).

Goodman, L., Lim, K., Sacerdote, B., & Whitten, A. “Early Evidence on Responses to the 199A Deduction 

for Pass-Through Income.” Paper presented at the 2019 Office of Tax Analysis Research Conference 

(September 2019). 

Goodman, L., Patel, E., & Saunders-Scott, M. “Used and Not Lost: Examining Dynamic Patterns of SCorporation Loss Use.” Paper presented at the 2019 Office of Tax Analysis Research Conference (September 

2019).

Joulfaian, D. “Revisiting Estimates of Wealth and Income Distributions.” Paper presented at the 2019 Office 

of Tax Analysis Research Conference (September 2019).

Klemens, B. “Domestic Migration: For Money or For Love?” Paper presented at the 2019 Office of Tax 

Analysis Research Conference (September 2019).

Konda, L., Patel, E., & Seegert, N. “General Business Credits: Estimating the Impact of a Regime Change in 

Mandatory Tax Disclosure.” Paper presented at the 2019 Office of Tax Analysis Research Conference 

(September 2019).

Lurie, I., Heim, B., Mullen, K., & Simon, K. “Early Impact of the Affordable Care Act on Social Security 

Disability Insurance Benefits.” Paper presented at the 2019 Office of Tax Analysis Research Conference 

(September 2019).

Lurie, I., & Miller, C. “The Distribution of Employer-Sponsored Health Insurance Premiums: Evidence from 

New Administrative Tax Data.” Paper presented at the 2019 Office of Tax Analysis Research Conference 

(September 2019).

Smith, M., Zidar O., Zwick, E. “Top Wealth in the United States: New Estimates and Implications.” Paper 

presented at the 2019 Office of Tax Analysis Research Conference (September 2019).

Auten, G., & Splinter, D. “Using Tax Data to Estimate Trends in the Distribution of Income.” Paper 

presented at Utah Tax Invitational Conference (June 2019).

Auten, G., & Splinter, D. “Using Tax Data to Estimate Trends in the Distribution of Income.” Paper 

presented at Georgetown University Tax Law and Public Finance Workshop (March 2019).

Auten, G. & Splinter, D. “Top 1 Percent Income Shares: Comparing Estimates Using Tax Data.” Paper 

presented at the American Economic Association Conference (January 2019).

2018
26

Auten, G., Armour, P., Burkhauser, R., and Larrimore, J. “Recent Trends in Top Income Shares Using More 

Comprehensive Income Including Accrued Capital Gains” Paper presented at the 2018 Office of Tax 

Analysis Research Conference (September 2018).

Cole, A. “Conveying New Information on Mortgages in the U.S.” presented at the 111th Annual Conference 

of the National Tax Association (November 2018).

Born, N., and Looney, A. “The Tax Expenditure for Tax Exempt Organizations.” Paper presented at the 

2018 Office of Tax Analysis Research Conference (September 2018).

Born, N., and Looney, A. “The Tax Expenditure for Tax Exempt Organizations.” Paper presented at the 

111th Annual Conference of the National Tax Association (November 2018).

Isen, A., Lurie, I., Ramnath, S., and Sacks, D. “Effects of the Premium Tax Credit on Health Insurance 

Coverage” Paper presented at the 2018 Office of Tax Analysis Research Conference (September 2018).

Isen, A., Homonoff, T., Goldin, J., Javaid, R., and Schafer, B. “Can IRS Move Paper Filers to Assisted Tax 

Preparation” Paper presented at the 2018 Office of Tax Analysis Research Conference (September 2018).

Klemens, Ben “Valuing Patents and Trademarks in Complex Production Chains” Paper presented at the 2018 

Office of Tax Analysis Research Conference (September 2018).

Lim, K., Miller, A., Risch, M., and Wilking, E. “Independent Contractor or Employee? The Changing 

Relationship between Firms and Their Workforce and Potential Consequences for the U.S. Income Tax”

Paper presented at the 2018 Office of Tax Analysis Research Conference (September 2018).

Miller, Corbin “The Intergenerational Impact of Cigarette Taxes on Smoking Initiation” Paper presented at 

the 2018 Office of Tax Analysis Research Conference (September 2018).

Smith, M., Seegert, N., Patel E., and Hines, J. “Best of the Bunch? An Exploration of New Methods for 

Estimating Tax Elasticities” Paper presented at the 2018 Office of Tax Analysis Research Conference 

(September 2018).

2017

Armour, P., Auten, G., Burkhauser, R., and Larrimore, J. “Recent Trends in U.S. Top Income Shares in Tax 

Record Data Using More Comprehensive Measures of Income Including Accrued Capital Gains.” Paper 

presented at APPAM (Fall 2017).

Brown, D., Lurie, I., and Pearce, J. Health Insurance Coverage from Forms 1095-A/B/C” Paper presented at 

the 2017 Office of Tax Analysis Research Conference (September 2017).

Cronin, J., and Eiler, J. “A Note on the Correlation between Income and Wealth for Taxable Estates” Paper 

presented at the 2017 Office of Tax Analysis Research Conference (September 2017).

Cronin, J. and Power, L. “The OTA Distributional Tax Model: Split of Labor and Capital Income and Tax 

Incidence for Pass-through Entities,” presented at Distributional Tax Analysis Conference (September 2017).

Kawano, L., Weber, C., and Whitten, A. “Estimating the Elasticity of Broad Income for High-Income 

Taxpayers.” Paper presented at the 2017 Georgetown Center for Economic Research Biennial Conference 

(May 2017) and at the 2017 Office of Tax Analysis Research Conference (September 2017).
27

McCubbin, J., Goldin, J., and Lurie, I. “Does IRS Outreach Have an Impact on Health Insurance Take-up:

Lessons from Mailing the Uninsured” Paper presented at the 2017 Office of Tax Analysis Research 

Conference (September 2017).

Mortenson, J., Schramm, H., and Whitten, A. “The Absence of Income Effects at the Onset of Child Tax 

Benefits.” Paper presented at the 2017 National Tax Association Annual Meeting (November 2017).

Ramnath, S., Tong, P., and Fadlon, I.“Mortality Risk and Household Insurance in the U.S.” Paper presented 

at the 2017 Office of Tax Analysis Research Conference (September 2017).

Smith, M., Yagan, D., Zidar, O., and Zwick, E. “Capitalists in the 21st Century” Paper presented at the 2017

Office of Tax Analysis Research Conference (September 2017).

Stevens, M., Skimmyhorn, B., Kawano, L., and Sacerdote, B.“On the Determinants of Young Adult 

Outcomes: An Examination of Random Shocks to Children in Military Families” Paper presented at the 2017

Office of Tax Analysis Research Conference (September 2017).

Troland, E., and Figinski, T. “Before the War on Poverty: Impact of Union Hospitals on Health” Paper 

presented at the 2017 Office of Tax Analysis Research Conference (September 2017).

Whitten, A., Schramm, H., and Mortenson, J. “Estimating the Income Effects Associated with Child Tax 

Benefits” Paper presented at the 2017 Office of Tax Analysis Research Conference (September 2017).

2016

Cooper, M., Klemens, B., Smith, M. “Corporations and their Subsidiaries.” Paper presented at the 2016 

Office of Tax Analysis Research Conference (September 2016).

Cronin, J., Hawkins, H., Horowitz, J., Johnson, C., Konda, L., Yuskavage, A. “Issues in Implementing a 

Carbon Tax.” Paper presented at the 2016 Office of Tax Analysis Research Conference (September 2016).

Cronin, J., Fullerton D., and Sexton S. “Energy Tax Rebates and Redistribution,” presented at NBER Energy 

Policy Tradeoffs between Economic Efficiency and Distributional Equity (EPTf16) (September 2016).

Cronin, J., Fullerton D., and Sexton S. “Energy Tax Rebates and Redistribution,” presented in Boston, 

Massachusetts at NBER pre-conference on Energy Policy and Tradeoffs (April 2016).

Hunter, G. “Analysis of Employer-Provided Health Insurance.” Presented at the 2016 Office of Tax Analysis 

Research Conference (September 2016).

Jackson, E., Looney, A., and Ramnath, S. “Alternative Work Arrangements: Tax Policy Issues Related to 

Worker Classification, Benefit Coverage and Tax Compliance.” Presented at the Office of Tax Analysis 

Research Conference (September 2016).

Klemens, B. “IP Boxes.” Paper presented at the 2016 Office of Tax Analysis Research Conference 

(September 2016).

Lim, K., Michelmore, K. “The EITC and Self-Employment among Married Mothers.” Paper presented at the 

2016 Office of Tax Analysis Research Conference (September 2016).
28

Lim, K. “Self-Employment, Workplace Flexibility, and Maternal Labor Supply: A Life-Cycle Model.” Paper 

presented at the Southern Economic Association Conference (November 2016). 

Lurie, I. and McCubbin, J. “What Can Tax Data Tell Us About the Uninsured?” Paper presented at the 

National Tax Association 46th Annual Spring Symposium (May 2016).

McClelland, J., Patel, E. “Where’s the Cash? What Would a U.S. Cash Flow Tax Look Like.” Paper presented 

at the 2016 Office of Tax Analysis Research Conference (September 2016).

Mortenson, J., Schramm, H., and Whitten, A. “The Effects of Required Minimum Distribution Rules on 

Withdrawals from Traditional IRAs.” Paper presented at the 2016 Office of Tax Analysis Research 

Conference (September 2016).

2015

Lin, E. and Tong, P. “Using Administrative Tax Data to Estimate Work Participation and Earnings 

Elasticities of Married Couples,” presented at the National Tax Association Annual Conference on 

Taxation (November 2015).

Auten, G., Gee, G., and Turner, N. “Measuring Income Mobility of Children and Parents Over 25 Years.” 

Paper presented at the 2015 American Economic Association (January 2015).

Auten, G., Splinter, D., and Sullivan J. “Use of Tax Data to Measure Income Inequality and Mobility.” 

Presentation at the 108th Annual Conference on Taxation of the National Tax Association (November 2015).

Lurie, I. “Medicaid as an Investment in Children: What is the Long-Term Impact on Tax Receipts?” Paper 

presented at the Tax Economist Forum, (March 2015).

2014

Lin, E. and Tong, P. “Effects of Marriage Penalty Relief Tax Policy on Marriage Taxes and Marginal Tax 

Rates of Cohabiting Couples,” presented at the National Tax Association Annual Conference on Taxation 

(November 2014).

Ackerman, D., Cronin, J.A. and Turner, N. “Improving Form 1098-T: How a Revised Form Could Increase 

Take-Up, Improve Compliance and Lower Taxpayer Burden.” Paper presented at Advancing Tax 

Administration: An IRS-TPC Research Conference (June 2014), http://www.irs.gov/pub/irssoi/14resconimprovform1098t.pdf.

Auten, G., Joulfaian, D., and Mookerje, R. “Recent trends in Like-kind Exchanges.” Paper presented at the 

National Tax Association Annual Conference on Taxation (November 2014).

2013

Auten, G. and Kawano, L. “How High-Income Taxpayers Respond to Tax Rates Increases: Evidence from 

the 1993 Tax Act.” Paper presented at the 2013 Allied Social Science Associations Annual Meeting (January 

2013).

Brashares, E. and O’Keefe, S. “Indian Tribal Government Access to Tax-Exempt Bond Financing.” Paper 

presented at the Annual Meeting of the American Economic Association, (January 2013).
29

Brashares, E. and Stevens, M. “The Rise of Sub-S Banks and the Resulting Fall of Corporate Tax Revenues,” 

Paper presented at the 106th National Tax Association Annual Conference on Taxation, (November 2013).

Lurie, I. and Pearce, J. “Who Pays Taxes? A Dynamic Perspective.” Paper presented at the Annual 

Association for Public Policy Analysis and Management Research Conference, (November 2013) and the 

National Tax Association Annual Tax Conference. (November 2013).

2012

Lin, E. and Tong, P. “Marriage Penalty Relief Tax Policy, Marriage Taxes, and Marginal Tax Rates—Evidence 

from Cohabiting Couples,” presented at the Association for Public Policy Analysis and Management Fall 

Research Conference (November 2012).

Ackerman, D., Gee, G., and Holtzblatt, J. “The Effect of the Recent Recession on EITC Claims.” Paper

presented at the 105th National Tax Association Annual Conference on Taxation, (November, 2012).

Contos, G, Guyton, J. Langetieg, P., Lerman, A., and Nelson, S. “Taxpayer Compliance Costs for 

Corporations and Partnerships: A New Look.” Paper presented at Annual Internal Revenue Service Research 

Conference (2012).

Gleason, S., and Tong, P. “The Nontaxable Combat Pay Election and the Earned Income Tax

Credit.” Paper presented at the New Research on Tax Administration: An IRS-TPC Conference (2015) and 

the American Economic Association Annual Conference, (January 2012).

Jackson, O. and Kawano, L. "Do Increases in Subsidized Housing Reduce the Incidence of Homelessness? 

Evidence from the Low-Income Housing Tax Credit" Paper presented at the 104th Annual Conference of 

the National Tax Association (November 2011) and the Allied Social Science Association Annual 

Conference, (January 2012).

Kitchen, J. “Real-Time Forecasting Revisited: Letting the Data Decide.” Paper presented at the 2012 Annual 

Meeting for the National Association for Business Economics, New York (October 2012).

Lurie, I. “Did State Level Reform of the Non-Group Health Insurance Market Affect the Decision to be SelfEmployed?” Paper presented at the Allied Social Science Association Annual Conference (January 2012), the 

Annual Association for Public Policy Analysis and Management Research Conference, (November 2011) and 

at the Institute of Government and Public Affairs at the University of Illinois, (February 2011).

Lurie, I. and Pearce, J. “ACA Income Eligibility for Medicaid and the Exchange Subsidy: Comparing CPS and 

Administrative Tax Data.” Paper presented at the Annual Association for Public Policy Analysis and 

Management Research Conference, Baltimore, MD (November 2012).

Lurie, I. and Ramnath, S. “Defined Contribution Tax Expenditures: Measuring the Costs and Benefits.” 

Paper presented at the Employee Benefit Research Institute Policy Forum, Washington, DC (May 2012).

McDonald, M. “Location Savings in Competitive Markets.” Paper presented at the 2012 Max Planck 

Institute for Tax Law and Public Finance Conference on Intangibles and Transfer Pricing, Munich, Germany, 

(July 2012).

Pearce, J. and Lurie, I. “Are Capital Gains Realization Dynamics in the Great Recession Different than the 

Early 2000s Recession? A Markov Chain Analysis Using Tax Data.” Paper presented at the National Tax 

Association Annual Tax Conference, (November 2012) and the Annual Association for Public Policy 

Analysis and Management Research Conference, (November 2012).
30

Turner, N. “Do Students Profit from For-Profit Education? Estimating the Returns to Postsecondary 

Education with Tax Data.” Paper presented at the Annual Meeting of the American Economic Association, 

(January 2012) and the 104th National Tax Association Annual Conference on Taxation, (November 2011).

2011

Cronin, J,, Lin, E., and DeFilippes, P. “Effects for Adjusting Distribution Tables for Family Size,” presented 

at the National Tax Association Annual Spring Symposium (May 2011).

Lin E., and Tong, P. “Marriage and Taxes: What Can we Learn from Tax Returns Filed by Cohabiting 

Couples,” presented at the National Tax Association Annual Spring Symposium (May 2011).

Brashares, E., Kitchen, J., Knittel, M., and Silverstein, G. “The VAT Small Business Exemption in the United 

States.” Paper presented at the 104th National Tax Association Annual Conference on Taxation, (November 

2011).

Cole, A. “Christmas in August: Prices and Quantities during Sales Tax Holidays.” Paper presented at the 

NBER Behavioral Response to Taxation/Public Economics Program Meeting, (October 2009).

Cole, A and Lovenheim, M. “The Incidence of the First-Time Home Buyer Tax Credit.” Paper presented at 

the 104th National Tax Association Annual Conference on Taxation (November 2011).

Cole, A. and N Turner. “The Distributional and Revenue Consequences of Reforming the Mortgage Interest 

Deduction.” Paper presented at the 41st Annual Spring Symposium of the National Tax Association, (May 

2011).

Cronin, J.A., Ackerman, D., Bershadker, A., Turner, N. “Promoting College Affordability: A Study of the 

American Opportunity Tax Credit and the Federal Pell Grant Program.” Paper presented at the 104th 

National Tax Association Annual Conference on Taxation (November 2011).

Foertsch, T., Johnson, C., Rector, R., and Yuskavage, A. “Industry-Level Implications of a Carbon Tax.” 

Paper presented at the Southern Economic Association Annual Conference (November, 2011).

Gleason, S., and Tong, P. “To Include or Not to Include? The Optimal Use of Combat Pay in the Earned 

Income Tax Credit.” Paper presented at the Association for Public Policy Analysis and Management Annual 

Fall Conference, (November 2011).

Holtzblatt, J., and Ackerman, D. “Alternative Methods of Providing the EITC in Real Time.” Paper 

presented at the 104th National Tax Association Annual Conference on Taxation, (November 2011).

Kawano, L., and LaLumia, S. “How Income Changes During Unemployment: Evidence from Tax

Return Data.” Paper presented at the 104th National Tax Association Annual Conference on Taxation, 

(November 2011).

Kawano, L., Ramnath S., and Tong, P.K. "A Re-Balancing Act? Understanding Patterns in Refunds and 

Balances Due" Paper presented at the Allied Social Science Association Annual Conference, (January 2012) 

and Annual Association for Public Policy Analysis and Management Research Conference, (November 2011).

Kawano, L., Ramnath, S., and Tong, P. “Tax Overwithholding a Response to Income Uncertainty? Evidence 

from Tax Panel Data.” Paper presented at the Association for Public Policy Analysis and Management 

Annual Fall Conference, (November 2011).
31

Kitchen, J. “Can the World Finance the United States Debt?” presentation at “Defusing the Debt Bomb: 

Economic and Fiscal Reform,” Paper presented at the conference at the James A. Baker III Institute for 

Public Policy, (October 2011).

Kitchen, J., and Knittel, M. “Business Use of Bonus Depreciation: Evidence from Tax Data, 2001-2009,” 

Paper presented at the 104th National Tax Association Annual Conference on Taxation, (November 2011).

Lin, E., Leibel, K., and McCubbin, J. “What More Can We Learn about EITC Noncompliance?” Paper 

presented at the 104th National Tax Association Annual Conference on Taxation, (November 2011).

Lurie, I., and Ramnath, S. “Defined Contribution Tax Expenditures: Measuring the Costs and Benefits.” 

Paper presented at the 41st Annual Spring Symposium of the National Tax Association, (May 2011).

Mackie, J. “Long-Term and Short-Term Revenue Effects from Changing Tax Depreciation Allowances.” 

Paper presented at the 104th Annual Conference of the National Tax Association, (November 2011).

Power, L., Cronin, J.A., Lin, E. and Cooper, M. “A Revised Methodology for Distributing the Corporate 

Income Tax.” Paper presented at the 104th National Tax Association Annual Conference on Taxation, 

(November 2011).

Ramnath, S. “Measuring the Response to the Saver’s Credit: Evidence from the Universe of U.S. Tax 

Returns.” Paper presented at the 104th National Tax Association Annual Conference on Taxation 

(November 2011).

Tong, P. and Gleason S. “The Nontaxable Combat Pay Election and the Earned Income Tax

Credit.” Paper presented at the 104th National Tax Association Annual Conference on Taxation, (November 

2011).

Turner, N. “Do Students Profit from For-Profit Education? Estimating the Returns to Postsecondary 

Education with Tax Data.” Paper presented NBER Public Economics Meeting, (November 2011).

2010

Johnson, C. and Foertsch, T. “An Analysis of a Carbon Tax with Revenue Recycling Using an Overlapping 

Generations Model of the US Economy.” Paper presented at the Annual Meeting of the Allied Social Science 

Associations, (January 2010).

Lurie, I. “Did Tightening Regulations in the Non-Group Health Insurance Market Affect the Decision to be 

Self-Employed?” Paper Presented at the 103nd National Tax Association Annual Conference on Taxation, 

(November 2010).

Lurie, I “The Impact of Insurance Subsidies on Self-Employment: Do State Individual Health Insurance 

Regulations Matter?” Paper Presented at the Biennial Conference of the American Society of Health 

Economists, (June 2010) and the Allied Social Science Association Annual Conference, (January 2010).

Turner, N. “The Economic Impact of Tax-Based Federal Student Aid.” Paper presented at The 103rd 

Annual Conference of the National Tax Association, (November 2010).

2009
32

Ackerman, D., Holtzblatt, J., and Masken, K. “The Pattern of EITC Claims over Time: A Panel Data 

Analysis”, Paper presented at Annual Internal Revenue Service Research Conference, (July 2009), 

http://www.irs.gov/pub/irs-soi/09resconpatterneitc.pdf.

Bull, N., Nelson, S., and Fisher, R. “Characteristics of Business Ownership, Part I: Overview of Passthrough 

Entities and Evidence on S corporation Ownership from Linked Data.” Paper presented at 102nd National 

Tax Association Annual Conference on Taxation, (November 2009).

Contos, G., Guyton, J. Langetieg, P. and Nelson, S. “Taxpayer Compliance Costs for Small Businesses: 

Evidence from Corporations, Partnerships, and Sole Proprietorships.” Paper presented at the 102nd National 

Tax Association Annual Conference on Taxation (2009).

Lurie, I. “The Effect of Health Insurance Premium Subsidies on Entry into and Exit from SelfEmployment.” Paper presented at the NBER Public Economics Program Meeting, (October 2009).

Lurie, I. “The Impact of Insurance Subsidies on Self-Employment: Do State Individual Health Insurance 

Regulations Matter?” Paper Presented at the 102nd National Tax Association Annual Conference on 

Taxation, (November 2009) and the Annual Association for Public Policy Analysis and Management 

Research Conference, (November 2009).

McCubbin, J. “Tax Incentives for Health Insurance.” Presented at Getting More from Tax Incentives, 

Brookings Urban Tax Policy Center, (May 2009), 

http://www.taxpolicycenter.org/events/events_051909.cfm.

McDonald, M. “Income Shifting from Transfer Pricing: Further Evidence from Tax Return Data.” Paper 

presented at the 2009 meeting of the International Tax Policy Forum, (February 2009).

Pearce, J. “The Effect of the AJCA 2004 Itemized Sales Tax Deduction.” Paper presented at The Annual 

Meetings of the American Economic Association, (January 2009)

2008

Altshuler, R. and Grubert, H. “Formula Apportionment: Is it better than the Current System and Are There 

Better Alternatives?” Paper presented at a conference on Mobility and Tax Policy at the University of 

Tennessee, (October 2008).

Auten, G. and Wilson, J. “Sales of Capital Assets Data for Tax Years 1999 to 2005.” Presented at the 

Federation of Tax Administrators Conference on Revenue Estimation and Tax Research, (September 2008).

Heim, B. and Lurie, I. “The Effect of Health Insurance Premium Subsidies on Entry into and Exit from SelfEmployment.” Paper presented at The Society of Government Economists (SGE) Conference (June 2008) 

and at 101th National Tax Association Annual Conference on Taxation, (November 2008).

2007

Brazell, D., Brown, J. and Warshawsky, M. “Tax Issues and Life Care Annuities.” Paper presented at The 

Wharton School 2007 Symposium: Managing Retirement Payouts: Positioning, Investing and Spending 

Assets, (April 2007).

Cronin, J.A. “The U.S. Treasury’s Distributional Analysis Methodology,” Paper presented to Working Party 2 

on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs, Organization of Economic 

Cooperation and Development in Paris, (November 2007).
33

Cronin, J.A., Ackerman, D., Cooper, M., Gee, G., and Nunns, J., “Tax Share Dynamics” Paper presented at 

the Annual Meeting of the American Economic Association, (January 2007).

2006

Kitchen, J. “Sharecroppers or Shrewd Capitalists? Projections of the U.S. Current Account, International 

Income Flows, and Net International Debt.” Paper presented at the 2006 Annual Meeting of National 

Association for Business Economics, (September 2006).

Joulfaian, D. and Toma, K. “Taxes and Tax Preferred Retirement Arrangements of Entrepreneurs.” Paper 

presented at the Allied Social Science Association Annual Conference, (January 2006).

Lin, E. “Job Loss and Retirement Fund Distributions among Older Workers,” Paper presented at The 

Society of Labor Economists Annual Meetings, (May 2006).

2005

Auten, G. “What Are Taxpayers Deducting? New Evidence on Non-Cash Charitable Donations.” Paper 

presented at The 98th National Tax Association Annual Conference on Taxation, (November 2005).

Auten, G. and Joulfaian, D. “Taxes and Capital Gains Realizations: Evidence from a Long Panel.” Paper 

presented at the Annual Meeting of the American Economic Association, (January 2005).

Brady, P. and Lin, E. “Explaining Trends in Employment-Based Health Insurance and Pension Benefits, 

1987-2001.” Paper presented at The Society of Labor Economists Annual Meetings, (June 2005).

Johnson, C. “Portfolio Allocation in a General Equilibrium Model and the ‘Dynamic’ Scoring of Tax 

Reform.” Paper presented at the National Bureau of Economic Research Behavioral Responses to 

Taxation/Public Economics Program Meeting, (April 2005).

2004

Lerman, A. and Lee, P. “Evaluating the Ability of the Individual Taxpayer Burden Model to Measure 

Components of Taxpayer Burden: The Alternative Minimum Tax as a Case Study.” Paper presented at 

Internal Revenue Service Research Conference, (2004).

2003

Kitchen, J. and Monaco, R. “Real-Time Forecasting in Practice: The U.S. Treasury Staff’s Real-Time GDP 

Forecast System”. Presented at the 2003 annual meeting National Association for Business Economics 

(September 2003).

Lin, E. “Health Insurance Coverage among Older Displaced Workers.” Paper presented at the Western 

Economics Association Annual Conference, (July 2003).

2002

Auten, G. “The Capital Gains Exclusion on Small Business Stock.” Paper presented at the National Tax 

Association Meetings, (November 2002).
34

Bershadker, A. and Cronin, J.A. “Winners (and Losers?) In the Search for Higher Education Tax Subsidies.” 

Paper presented at the Annual Meetings of the National Tax Association. (November 2002) and the Society 

of Government Economists Bi-Annual Meetings (2002).