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, 2018.
Online appendix (pdf)
Online data (excel)
Computer code (txt)
2017 version (pdf)
2016 version (pdf)
"Top 1% Income Shares: Comparing Estimates Using Tax Data."
AEA Papers & Proceedings, forthcoming. (Online appendix responding to Piketty, Saez, and Zucman in file above, Excel file, SAS code, Slides)
"Income Mobility and Inequality in the United States: Evidence from Tax Data since 1979." working paper, 2018. (Online data: Excel file)
"Comment: Inequality and Philanthropy: High-Income Giving in the United States 1917–2012." working paper, 2018. (Online data: Excel file, STATA based on Duquette 2018: zip file)
"How Much Does Health Insurance Cost? Comparison of Premiums in Administrative and Survey Data." with Jeff Larrimore. Economics Letters 174: 132–135.
(Online data: Excel file) (working paper)
"Who Pays No Tax? The Declining Fraction Paying Income Taxes and Increasing Tax Progressivity." Contemporary Economic Policy, forthcoming. (Online data: Excel file)
"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.