Income Inequality, Income Mobility, and Taxes
"Income Inequality in the United States: Using Tax Data to Measure Long-term Trends."
with Gerald Auten. Working paper, 2017.
Online appendix (pdf)
2016 earlier version (pdf)
Online data (excel)
Computer code (txt)
"Who Pays No Tax? How Tax Credits Contribute to the Declining Fraction of Adults Paying Income Taxes." Working paper, 2017.
"Whose Child Is This? Shifting of Dependents Among EITC Claimants Within the Same Household." with Jeff Larrimore and Jacob Mortenson, National Tax Journal, 2017, 70(4), 737-758. (working paper)
"Household Incomes in Tax Data: Using Addresses to Move from Tax Unit to Household Income Distributions." with Jeff Larrimore and Jacob Mortenson. Finance and Economics Discussion Series 2017-002. Washington: Board of Governors of the Federal Reserve System, 2017.
"Reactions of High-Income Taxpayers to Major Tax Reforms."
with Gerald Auten and Susan Nelson, National Tax Journal, 2016, 69(4), 935-964.
"Income and Earnings Mobility in U.S. Tax Data."
with Jeff Larrimore and Jacob Mortenson, in Federal Reserve Bank of St. Louis and the Board of Governors of the Federal Reserve System (Eds.) Economic Mobility: Research & Ideas on Strengthening Families, Communities & the Economy, 2016, 481-516. (working paper)
"Income Volatility and Mobility: U.S. Income Tax Data, 1999-2007."
with Victoria Bryant and John Diamond. Proceedings of the 102nd Annual Conference of the National Tax Association, 2009.
"State Pension Contributions and Fiscal Stress."
Journal of Pension Finance and Economics, 2017, 16(1), 65-80.
Joint Committee on Taxation. "The Income and Payroll Tax Offset to Changes in Payroll Tax Revenues." (JCX-89-16), November 18, 2016.
Ozanne, Larry. "Taxation of Owner-Occupied and Rental Housing." Congressional Budget Office working paper 2012-14, 2012.