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Publications

by members of

Joint Committee on Taxation
United States Congress
Government of the United States
Washington, District of Columbia (United States)

These are publications listed in RePEc written by members of the above institution who are registered with the RePEc Author Service. Thus this compiles the works all those currently affiliated with this institution, not those affilated at the time of publication. List of registered members. Register yourself. Citation analysis. This page is updated in the first days of each month.
| Working papers | Journal articles | Chapters |

Working papers

2023

  1. Jeff Larrimore & Jacob Mortenson & David Splinter, 2023. "Earnings Business Cycles: The Covid Recession, Recovery, and Policy Response," Finance and Economics Discussion Series 2023-004, Board of Governors of the Federal Reserve System (U.S.).
  2. Christine L. Dobridge & Patrick Kennedy & Paul Landefeld & Jacob Mortenson, 2023. "The TCJA and Domestic Corporate Tax Rates," Finance and Economics Discussion Series 2023-078, Board of Governors of the Federal Reserve System (U.S.).

2022

  1. Jeff Larrimore & Jacob Mortenson & David Splinter, 2022. "Unemployment Insurance in Survey and Administrative Data," FEDS Notes 2022-07-05-2, Board of Governors of the Federal Reserve System (U.S.).
  2. Jeff Larrimore & Jacob Mortenson & David Splinter, 2022. "Income Declines During COVID-19," FEDS Notes 2022-07-07, Board of Governors of the Federal Reserve System (U.S.).
  3. Elena Derby & Lucas Goodman & Kathleen Mackie & Jacob Mortenson, 2022. "Changes in Retirement Savings During the COVID Pandemic," Papers 2204.12359, arXiv.org, revised Apr 2022.

2021

  1. Jeff Larrimore & Jacob Mortenson & David Splinter, 2021. "Earnings Shocks and Stabilization During COVID-19," Finance and Economics Discussion Series 2021-052, Board of Governors of the Federal Reserve System (U.S.).
  2. Moore, Rachel & Pecoraro, Brandon, 2021. "Quantitative Analysis of a Wealth Tax in the United States: Exclusions, Evasion, and Expenditures," MPRA Paper 109120, University Library of Munich, Germany.
  3. Christine L. Dobridge & Paul Landefeld & Jacob Mortenson, 2021. "Corporate Taxes and the Earnings Distribution: Effects of the Domestic Production Activities Deduction," Finance and Economics Discussion Series 2021-081, Board of Governors of the Federal Reserve System (U.S.).

2020

  1. Jeff Larrimore & Jacob Mortenson & David Splinter, 2020. "Presence and Persistence of Poverty in U.S. Tax Data," NBER Working Papers 26966, National Bureau of Economic Research, Inc.

2019

  1. Moore, Rachel & Pecoraro, Brandon, 2019. "Modeling the Internal Revenue Code in a heterogeneous-agent framework: An application to TCJA," MPRA Paper 93110, University Library of Munich, Germany.

2018

  1. Jeff Larrimore & David Splinter, 2018. "How Much Does Health Insurance Cost? Comparison of Premiums in Administrative and Survey Data," Finance and Economics Discussion Series 2018-030, Board of Governors of the Federal Reserve System (U.S.).
  2. Moore, Rachel & Pecoraro, Brandon, 2018. "Macroeconomic Implications of Modeling the Internal Revenue Code in a Heterogeneous-Agent Framework," MPRA Paper 87240, University Library of Munich, Germany.
  3. Rachel, Moore & Pecoraro, Brandon, 2018. "Dynamic Scoring: An Assessment of Fiscal Closing Assumptions," MPRA Paper 89325, University Library of Munich, Germany.

2017

  1. Jeff Larrimore & Jacob Mortenson & David Splinter, 2017. "Household Incomes in Tax Data : Using Addresses to Move from Tax Unit to Household Income Distributions," Finance and Economics Discussion Series 2017-002, Board of Governors of the Federal Reserve System (U.S.).
  2. Jeff Larrimore & Jacob Mortenson & David Splinter, 2017. "Whose Child Is This? Shifting of Dependents Among EITC Claimants Within the Same Household," Finance and Economics Discussion Series 2017-089, Board of Governors of the Federal Reserve System (U.S.).

2015

  1. Jeff Larrimore & Jacob Mortenson & David Splinter, 2015. "Income and Earnings Mobility in U.S. Tax Data," Finance and Economics Discussion Series 2015-61, Board of Governors of the Federal Reserve System (U.S.).

2012

  1. Tim Dowd & Robert McClelland & Athiphat Muthitacharoen, 2012. "New Evidence on the Tax Elasticity of Capital Gains: Working Paper 2012-09," Working Papers 43334, Congressional Budget Office.

2006

  1. Rosanne Altshuler & Nicholas Bull & John Diamond & Timothy Dowd & Pamela Moomau, 2006. "The Role of Dynamic Scoring in the Federal Budget Process: Closing the Gap Between Theory and Practice," Departmental Working Papers 200622, Rutgers University, Department of Economics.

1993

  1. Nicholas Bull, 1993. "When all the optimal dynamic taxes are zero," Working Paper Series / Economic Activity Section 137, Board of Governors of the Federal Reserve System (U.S.).
  2. Nicholas Bull, 1993. "Technical appendix to When All the Optimal Dynamic Taxes Are Zero (no. 137)," Working Paper Series / Economic Activity Section 138, Board of Governors of the Federal Reserve System (U.S.).
  3. Nicholas Bull & Kevin A. Hassett & Gilbert E. Metcalf, 1993. "Who pays broad-based energy taxes? Computing lifetime and regional incidence," Working Paper Series / Economic Activity Section 142, Board of Governors of the Federal Reserve System (U.S.).

Journal articles

2023

  1. Larrimore, Jeff & Mortenson, Jacob & Splinter, David, 2023. "Earnings business cycles: The Covid recession, recovery, and policy response," Journal of Public Economics, Elsevier, vol. 225(C).
  2. David Splinter, 2023. "Stimulus Checks: True-Up and Safe-Harbor Costs," National Tax Journal, University of Chicago Press, vol. 76(2), pages 349-366.
  3. Jeff Larrimore & Jacob Mortenson & David Splinter, 2023. "Unemployment Insurance In Survey And Administrative Data," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 42(2), pages 571-579, March.
  4. Moore, Rachel & Pecoraro, Brandon, 2023. "Quantitative analysis of a wealth tax for the United States: Exclusions and expenditures," Journal of Macroeconomics, Elsevier, vol. 78(C).
  5. Derby, Elena & Mackie, Kathleen & Mortenson, Jacob, 2023. "Worker and spousal responses to automatic enrollment," Journal of Public Economics, Elsevier, vol. 223(C).

2022

  1. Jeff Larrimore & Jacob Mortenson & David Splinter, 2022. "Income Declines during COVID-19," AEA Papers and Proceedings, American Economic Association, vol. 112, pages 340-344, May.
  2. David Splinter, 2022. "Income Mobility and Inequality: Adult‐Level Measures From the Us Tax Data Since 1979," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 68(4), pages 906-921, December.
  3. Larrimore, Jeff & Mortenson, Jacob & Splinter, David, 2022. "Earnings shocks and stabilization during COVID-19," Journal of Public Economics, Elsevier, vol. 206(C).

2021

  1. Jeff Larrimore & Jacob Mortenson & David Splinter, 2021. "Household Incomes in Tax Data: Using Addresses to Move from Tax-Unit to Household Income Distributions," Journal of Human Resources, University of Wisconsin Press, vol. 56(2), pages 600-631.
  2. Rachel Moore & Brandon Pecoraro, 2021. "A Tale of Two Bases: Progressive Taxation of Capital and Labor Income," Public Finance Review, , vol. 49(3), pages 335-391, May.
  3. Lucas Goodman & Jacob Mortenson & Kathleen Mackie & Heidi R. Schramm, 2021. "Leakage From Retirement Savings Accounts In The United States," National Tax Journal, University of Chicago Press, vol. 74(3), pages 689-719.

2020

  1. Tim Dowd & Christopher Giosa & Thomas Willingham, 2020. "Corporate Behavioral Responses to the TCJA for Tax Years 2017-2018," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(4), pages 1109-1134, December.
  2. David Splinter, 2020. "U.S. Tax Progressivity and Redistribution," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(4), pages 1005-1024, December.
  3. Moore, Rachel & Pecoraro, Brandon, 2020. "Macroeconomic implications of modeling the Internal Revenue Code in a heterogeneous-agent framework," Economic Modelling, Elsevier, vol. 87(C), pages 72-91.
  4. Rachel Moore & Brandon Pecoraro, 2020. "Dynamic Scoring: An Assessment of Fiscal Closing Assumptions," Public Finance Review, , vol. 48(3), pages 340-353, May.
  5. Jacob A. Mortenson & Andrew Whitten, 2020. "Bunching to Maximize Tax Credits: Evidence from Kinks in the US Tax Schedule," American Economic Journal: Economic Policy, American Economic Association, vol. 12(3), pages 402-432, August.

2019

  1. Tim Dowd & Robert McClelland, 2019. "The Bunching of Capital Gains Realizations," National Tax Journal, National Tax Association;National Tax Journal, vol. 72(2), pages 323-358, June.
  2. Gerald Auten & David Splinter, 2019. "Top 1 Percent Income Shares: Comparing Estimates Using Tax Data," AEA Papers and Proceedings, American Economic Association, vol. 109, pages 307-311, May.
  3. David Splinter, 2019. "Who Pays No Tax? The Declining Fraction Paying Income Taxes And Increasing Tax Progressivity," Contemporary Economic Policy, Western Economic Association International, vol. 37(3), pages 413-426, July.
  4. Larrimore, Jeff & Splinter, David, 2019. "How much does health insurance cost? Comparison of premiums in administrative and survey data," Economics Letters, Elsevier, vol. 174(C), pages 132-135.
  5. David Splinter, 2019. "The Mortgage Interest Deduction: Causes of Fluctuations in a Procyclical Tax Expenditure," Public Finance Review, , vol. 47(5), pages 807-827, September.
  6. Jacob A. Mortenson & Heidi R. Schramm & Andrew Whitten, 2019. "The Effects of Required Minimum Distribution Rules on Withdrawals from Traditional IRAs," National Tax Journal, National Tax Association;National Tax Journal, vol. 72(3), pages 507-542, September.

2018

  1. Tim Dowd & Paul Landefeld, 2018. "The Business Cycle and the Deduction for Foreign Derived Intangible Income: A Historical Perspective," National Tax Journal, National Tax Association;National Tax Journal, vol. 71(4), pages 729-750, December.
  2. Bradley T. Heim & Jacob A. Mortenson, 2018. "The Effect Of Recent Tax Changes On Taxable Income: Correction And Update," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 37(3), pages 686-694, June.

2017

  1. Dowd, Tim & Landefeld, Paul & Moore, Anne, 2017. "Profit shifting of U.S. multinationals," Journal of Public Economics, Elsevier, vol. 148(C), pages 1-13.
  2. Splinter, David, 2017. "State pension contributions and fiscal stress," Journal of Pension Economics and Finance, Cambridge University Press, vol. 16(1), pages 65-80, January.
  3. David Splinter & Jeff Larrimore & Jacob Mortenson, 2017. "Whose Child Is This? Shifting of Dependents among EITC Claimants within the Same Household," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(4), pages 737-758, December.
  4. Pecoraro, Brandon, 2017. "Why don't voters ‘put the Gini back in the bottle'? Inequality and economic preferences for redistribution," European Economic Review, Elsevier, vol. 93(C), pages 152-172.

2016

  1. Gerald Auten & David Splinter & Susan Nelson, 2016. "Reactions of High-Income Taxpayers to Major Tax Legislation," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(4), pages 935-964, December.

2015

  1. Tim Dowd & Robert McClelland & Athiphat Muthitacharoen, 2015. "New Evidence on the Tax Elasticity of Capital Gains," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(3), pages 511-544, September.
  2. Philip Shaw & Marina-Selini Katsaiti & Brandon Pecoraro, 2015. "On The Determinants Of Educational Corruption: The Case Of Ukraine," Contemporary Economic Policy, Western Economic Association International, vol. 33(4), pages 698-713, October.

2014

  1. Pecoraro, Brandon, 2014. "Inequality in democracies: Testing the classic democratic theory of redistribution," Economics Letters, Elsevier, vol. 123(3), pages 398-401.

2013

  1. Seth H. Giertz & Jacob A. Mortenson, 2013. "Recent Income Trends for Top Executives: Evidence From Tax Return Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(4), pages 913-938, December.

2012

  1. Dowd, Tim & McClelland, Robert & Muthitacharoen, Athiphat, 2012. "Heterogeneity in the Tax Responses of Personal Capital Gains Realizations," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 827-840, December.

2011

  1. Tim Dowd & John B. Horowitz, 2011. "Income Mobility and the Earned Income Tax Credit," Public Finance Review, , vol. 39(5), pages 619-652, September.
  2. Bull, Nicholas & Dowd, Tim & Moomau, Pamela, 2011. "Corporate Tax Reform: A Macroeconomic Perspective," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(4), pages 923-941, December.

2008

  1. Bull, Nicholas & Burnham, Paul, 2008. "Taxation of Capital and Labor:The Diverse Landscape by Entity Type," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(3), pages 397-419, September.

2005

  1. Rosanne Altshuler & Nicholas Bull & John Diamond & Tim Dowd & Pamela Moomau, 2005. "The Role of Dynamic Scoring in the Federal Budget Process: Closing the Gap between Theory and Practice," American Economic Review, American Economic Association, vol. 95(2), pages 432-436, May.
  2. Bull, Nicholas & Dowd, Timothy, 2005. "Use of Fiscal Policy Reaction Functions in Analyzing the Macroeconomic Effects of Tax Policy," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(3), pages 373-390, September.
  3. Dowd, Timothy, 2005. "Distinguishing Between Short-Term and Long–Term Recipients of the Earned Income Tax Credit," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(4), pages 807-828, December.

2004

  1. Bull, Nicholas & Cilke, James & Giosa, Christopher P. & Larson, C. Erik, 2004. "The Persistence of Individual and Corporate Capital Gains and Losses," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(3), pages 525-545, September.

1998

  1. Tim Dowd & Ralph Monaco & Jeffry Janoska, 1998. "Effects of Future Demographic Changes on the US Economy: Evidence from a Long-term Simulation Model," Economic Systems Research, Taylor & Francis Journals, vol. 10(3), pages 239-262.

1994

  1. Nicholas Bull & Kevin A. Hassett & Gilbert E. Metcalf, 1994. "Who Pays Broad-Based Energy Taxes? Computing Lifetime and Regional Incidence," The Energy Journal, International Association for Energy Economics, vol. 0(Number 3), pages 145-164.

Chapters

2020

  1. Jeff Larrimore & Jake Mortenson & David Splinter, 2020. "Presence and Persistence of Poverty in US Tax Data," NBER Chapters, in: Measuring Distribution and Mobility of Income and Wealth, pages 383-409, National Bureau of Economic Research, Inc.

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