Income Inequality, Income Mobility, and Taxes
"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.
"Using Tax Data to Measure Long-Term Trends in U.S. Income Inequality."
with Gerald Auten. Working paper for the 2017 Annual Meeting of the American Economics Association, 2016.
"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.
"Financial Risk Management for Investment Planning of New Commodities Considering Plant Location and Budgeting." with Javier Lavaja, Adam Adler, Jeremy Jones, Trung Pham, Kristin Smart, Michael Steele, and Miguel J. Bagajewicz, Industrial & Engineering Chemistry Research, 2006, 45(22), 7582-91.
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.
Showing Economic Data with Dynamic Graphs
Family earnings mobility from 1980 to 1990 using income tax panel data. The graph tracks tax units in the panel in both 1980 and 1990, so those entering or leaving the sample (marriage, divorce, etc.) are excluded. Quintiles are staggered to show quintile to quintile movements. Bubble size shows the fraction of tax units and bubble color shows each group's original mean earnings in 2010 dollars. Press the play button on the bottom left.
Just showing quintiles at the beginning and ending of a period conceals earnings movements along the way. This graph adds movements to 1985 quintiles. Only the initial 3rd quintile is shown to keep the graph clear. Bubble size shows the fraction of 3rd quintile tax units and color shows 1985 earnings (in 2010 dollars).
Increased annual earnings inequality 1980-1990 using U.S. income tax panel data.