"Income Inequality in the United States: Using Tax Data to Measure Long-term Trends."
with Gerald Auten. Working paper, 2019.
Online data (Excel)
Computer code (txt)
Earlier Versions: 2018, 2017, 2016
Media: Economist, Vox, PBS, Hill, WSJa, WSJb, Politico Tax
"Measuring Income Inequality: Survey vs. Tax Data & Fiscal vs. National Income." Brookings Institution Workshop on Income Inequality, February 19, 2020.
"Top 1% Income Shares: Comparing Estimates Using Tax Data."
with Gerald Auten. AEA Papers & Proceedings, 2019, 109, 307-311. (online appendix responding to Piketty, Saez, & Zucman in main file, Excel file, SAS code, Slides, AEA page)
"Household Incomes in Tax Data: Using Addresses to Move from Tax Unit to Household Income Distributions." with Jeff Larrimore and Jacob Mortenson. Journal of Human Resources, Advance online publication. doi:10.3368/jhr.56.2.0718-9647R1, 2019. (online appendix, Excel, working paper)
"Comment: Inequality and Philanthropy: High-Income Giving in the United States 1917-2012." working paper, 2018. (online data: Excel, STATA based on Duquette 2018: zip file)
"Presence and Persistence of Poverty in U.S. Tax Data."
with Jeff Larrimore and Jacob Mortenson. In Raj Chetty, John N. Friedman, Janet C. Gornick, Barry Johnson, and Arthur Kennickell (eds.), Measuring and Understanding the Distribution and Intra/Inter-Generational Mobility of Income and Wealth. Cambridge, MA: NBER. Forthcoming. (Online data: Excel, Slides)
"Progressive Growth: Comparing Cross-Sectional and Panel Approaches."
working paper, 2019. (Online data: Excel)
"Income Mobility and Inequality in the United States: Evidence from Tax Data since 1979." working paper, 2019. (Online data: Excel)
"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 Variability: Effects on U.S. Income Inequality and Tax Progressivity."
Rice University, PhD Dissertation, 2012.
"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.
"U.S. Tax Progressivity and Redistribution." Slides, 2020. (Online data: Excel)
"U.S. Taxes are Progressive: Comment on 'Progressive Wealth Taxation'." Working Paper, 2019. (Online data: Excel)
Media: Bloomberg, Vox, MRa, MRb, WaPo, Signal, Yahoo, WSJa, WSJb, Quartz
"The Mortgage Interest Deduction: Causes of Fluctuations in a Procyclical Tax Expenditure." Public Finance Review, 2019, 47(5), 807-827. (Online data: Excel)
"Who Pays No Tax? The Declining Fraction Paying Income Taxes and Increasing Tax Progressivity." Contemporary Economic Policy, 2019, 37(3), 413-426. (Online data: Excel))
"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)
"Reactions of High-Income Taxpayers to Major Tax Reforms."
with Gerald Auten and Susan Nelson, National Tax Journal, 2016, 69(4), 935-964.
Health Insurance & Pensions
"How Much Does Health Insurance Cost? Comparison of Premiums in Administrative and Survey Data." with Jeff Larrimore. Economics Letters, 2019, 174: 132-135.
(Online data: Excel) , working paper)
"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.