"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)
Earlier Versions: 2017 version, 2016 version
Media: Vox, PBS, WSJ
"Top 1% Income Shares: Comparing Estimates Using Tax Data."
AEA Papers & Proceedings, 2019, 109, 307–311. (Online appendix responding to Piketty, Saez, and Zucman in file above, Excel file, SAS code, Slides, AEA page)
"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)
"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.
"Income Mobility and Inequality in the United States: Evidence from Tax Data since 1979." working paper, 2018. (Online data: 2018 Excel, 2019 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 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.
"The Mortgage Interest Deduction: Causes of Fluctuations in a Procyclical Tax Expenditure." Public Finance Review, forthcoming. (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.
"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.