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Publications

by members of

Government of the United States → United States Congress → Joint Committee on Taxation

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

2026

  1. Brandon Pecoraro & Nicholas C. Hoffman & Martin Lopez-Daneri & Elena C. Derby & Rachel Moore & Shannon E. Sledz, 2026, "Estimating the Present Value of R&D Tax Benefits in the United States," NBER Working Papers, National Bureau of Economic Research, Inc, number 35208, May.
  2. Jeff Larrimore & David Splinter, 2026, "Income Mobility of the Top One Percent," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2026-015, Mar, DOI: 10.17016/FEDS.2026.015.

2023

  1. Jeff Larrimore & Jacob Mortenson & David Splinter, 2023, "Earnings Business Cycles: The Covid Recession, Recovery, and Policy Response," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2023-004, Jan, DOI: 10.17016/FEDS.2023.004.
  2. Christine L. Dobridge & Patrick Kennedy & Paul Landefeld & Jacob Mortenson, 2023, "The TCJA and Domestic Corporate Tax Rates," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2023-078, Dec, DOI: 10.17016/FEDS.2023.078.

2022

  1. Elena Derby & Lucas Goodman & Kathleen Mackie & Jacob Mortenson, 2022, "Changes in Retirement Savings During the COVID Pandemic," Papers, arXiv.org, number 2204.12359, Apr, revised Apr 2022.
  2. Jeff Larrimore & Jacob Mortenson & David Splinter, 2022, "Unemployment Insurance in Survey and Administrative Data," FEDS Notes, Board of Governors of the Federal Reserve System (U.S.), number 2022-07-05-2, Jul, DOI: 10.17016/2380-7172.3135.
  3. Jeff Larrimore & Jacob Mortenson & David Splinter, 2022, "Income Declines During COVID-19," FEDS Notes, Board of Governors of the Federal Reserve System (U.S.), number 2022-07-07, Jul, DOI: 10.17016/2380-7172.3063.

2021

  1. Jeff Larrimore & Jacob Mortenson & David Splinter, 2021, "Earnings Shocks and Stabilization During COVID-19," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2021-052, Aug, DOI: 10.17016/FEDS.2021.052.
  2. 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, Board of Governors of the Federal Reserve System (U.S.), number 2021-081, Dec, DOI: 10.17016/FEDS.2021.081.
  3. Moore, Rachel & Pecoraro, Brandon, 2021, "Quantitative Analysis of a Wealth Tax in the United States: Exclusions, Evasion, and Expenditures," MPRA Paper, University Library of Munich, Germany, number 109120, Aug.

2020

  1. Jeff Larrimore & Jacob Mortenson & David Splinter, 2020, "Presence and Persistence of Poverty in U.S. Tax Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 26966, Apr.
  2. Jeff Larrimore & Adam Looney & David Splinter, 2020, "Middle-Class Redistribution: Tax and Transfer Policy for Most Americans," Working Papers, The Aspen Institute Economic Strategy Group, number middle-class-redistributi, Dec.

2019

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

2018

  1. Moore, Rachel & Pecoraro, Brandon, 2018, "Macroeconomic Implications of Modeling the Internal Revenue Code in a Heterogeneous-Agent Framework," MPRA Paper, University Library of Munich, Germany, number 87240, Jun.
  2. Rachel, Moore & Pecoraro, Brandon, 2018, "Dynamic Scoring: An Assessment of Fiscal Closing Assumptions," MPRA Paper, University Library of Munich, Germany, number 89325, Oct.
  3. Jeff Larrimore & David Splinter, 2018, "How Much Does Health Insurance Cost? Comparison of Premiums in Administrative and Survey Data," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2018-030, May, DOI: 10.17016/FEDS.2018.030.

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, Board of Governors of the Federal Reserve System (U.S.), number 2017-002, Jan, DOI: 10.17016/FEDS.2017.002.
  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, Board of Governors of the Federal Reserve System (U.S.), number 2017-089, Aug, DOI: 10.17016/FEDS.2017.089.

2015

  1. Jeff Larrimore & Jacob Mortenson & David Splinter, 2015, "Income and Earnings Mobility in U.S. Tax Data," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2015-61, Jul, DOI: 10.17016/FEDS.2015.061.

2012

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

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, Rutgers University, Department of Economics, number 200622, Nov.

1993

  1. Nicholas Bull, 1993, "When all the optimal dynamic taxes are zero," Working Paper Series / Economic Activity Section, Board of Governors of the Federal Reserve System (U.S.), number 137.
  2. Nicholas Bull, 1993, "Technical appendix to When All the Optimal Dynamic Taxes Are Zero (no. 137)," Working Paper Series / Economic Activity Section, Board of Governors of the Federal Reserve System (U.S.), number 138.
  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, Board of Governors of the Federal Reserve System (U.S.), number 142.

Journal articles

2026

  1. William Gorman & Jamie McGuire & David Splinter, 2026, "Double-claimed dependents: Did e-filing lower U.S. tax noncompliance?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 3, pages 1091-1107, June, DOI: 10.1007/s10797-025-09926-4.
  2. David Splinter & James Elwell & Lin Xu, 2026, "Advance Tax Credits: Reconciliations and Repayments," National Tax Journal, University of Chicago Press, volume 79, issue 1, pages 73-106, DOI: 10.1086/737017.
  3. David Splinter & Michael Love & Eric Heiser & Jacob Mortenson, 2026, "The Paycheck Protection Program: Progressivity and Tax Effects," National Tax Journal, University of Chicago Press, volume 79, issue 2, pages 409-429, DOI: 10.1086/738582.

2025

  1. Heiser, Eric & Love, Michael & Mortenson, Jacob, 2025, "Tax Avoidance through corporate accounting: Insights for corporate tax bases," Journal of Public Economics, Elsevier, volume 244, issue C, DOI: 10.1016/j.jpubeco.2025.105336.

2024

  1. Patrick J. Kennedy & Christine L. Dobridge & Paul Landefeld & Jacob Mortenson, 2024, "Heterogeneity in Corporate Tax Incidence by Worker Characteristics," AEA Papers and Proceedings, American Economic Association, volume 114, pages 346-351, May, DOI: 10.1257/pandp.20241095.
  2. Elena Derby & Connor Dowd & Jacob Mortenson, 2024, "Constructing Confidence Intervals for BIFSG Disparity Estimates," AEA Papers and Proceedings, American Economic Association, volume 114, pages 638-643, May, DOI: 10.1257/pandp.20241035.
  3. Gerald Auten & David Splinter, 2024, "Income Inequality in the United States: Using Tax Data to Measure Long-Term Trends," Journal of Political Economy, University of Chicago Press, volume 132, issue 7, pages 2179-2227, DOI: 10.1086/728741.

2023

  1. Derby, Elena & Mackie, Kathleen & Mortenson, Jacob, 2023, "Worker and spousal responses to automatic enrollment," Journal of Public Economics, Elsevier, volume 223, issue C, DOI: 10.1016/j.jpubeco.2023.104910.
  2. Larrimore, Jeff & Mortenson, Jacob & Splinter, David, 2023, "Earnings business cycles: The Covid recession, recovery, and policy response," Journal of Public Economics, Elsevier, volume 225, issue C, DOI: 10.1016/j.jpubeco.2023.104983.
  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., volume 42, issue 2, pages 571-579, March, DOI: 10.1002/pam.22463.
  4. Moore, Rachel & Pecoraro, Brandon, 2023, "Quantitative analysis of a wealth tax for the United States: Exclusions and expenditures," Journal of Macroeconomics, Elsevier, volume 78, issue C, DOI: 10.1016/j.jmacro.2023.103559.
  5. David Splinter, 2023, "Stimulus Checks: True-Up and Safe-Harbor Costs," National Tax Journal, University of Chicago Press, volume 76, issue 2, pages 349-366, DOI: 10.1086/724500.

2022

  1. Jeff Larrimore & Jacob Mortenson & David Splinter, 2022, "Income Declines during COVID-19," AEA Papers and Proceedings, American Economic Association, volume 112, pages 340-344, May, DOI: 10.1257/pandp.20221042.
    • Jeff Larrimore & Jacob Mortenson & David Splinter, 2022, "Income Declines During COVID-19," FEDS Notes, Board of Governors of the Federal Reserve System (U.S.), number 2022-07-07, Jul, DOI: 10.17016/2380-7172.3063.
  2. Larrimore, Jeff & Mortenson, Jacob & Splinter, David, 2022, "Earnings shocks and stabilization during COVID-19," Journal of Public Economics, Elsevier, volume 206, issue C, DOI: 10.1016/j.jpubeco.2021.104597.
  3. 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, volume 68, issue 4, pages 906-921, December, DOI: 10.1111/roiw.12501.

2021

  1. 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, volume 74, issue 3, pages 689-719, DOI: 10.1086/715819.
  2. 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, volume 56, issue 2, pages 600-631.
  3. Rachel Moore & Brandon Pecoraro, 2021, "A Tale of Two Bases: Progressive Taxation of Capital and Labor Income," Public Finance Review, , volume 49, issue 3, pages 335-391, May, DOI: 10.1177/10911421211020016.

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, volume 73, issue 4, pages 1109-1134, December, DOI: 10.17310/ntj.2020.4.09.
  2. 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, volume 12, issue 3, pages 402-432, August, DOI: 10.1257/pol.20180054.
  3. Moore, Rachel & Pecoraro, Brandon, 2020, "Macroeconomic implications of modeling the Internal Revenue Code in a heterogeneous-agent framework," Economic Modelling, Elsevier, volume 87, issue C, pages 72-91, DOI: 10.1016/j.econmod.2019.07.007.
  4. Rachel Moore & Brandon Pecoraro, 2020, "Dynamic Scoring: An Assessment of Fiscal Closing Assumptions," Public Finance Review, , volume 48, issue 3, pages 340-353, May, DOI: 10.1177/1091142120915759.
  5. David Splinter, 2020, "U.S. Tax Progressivity and Redistribution," National Tax Journal, National Tax Association;National Tax Journal, volume 73, issue 4, pages 1005-1024, December, DOI: 10.17310/ntj.2020.4.04.

2019

  1. Tim Dowd & Robert McClelland, 2019, "The Bunching of Capital Gains Realizations," National Tax Journal, National Tax Association;National Tax Journal, volume 72, issue 2, pages 323-358, June, DOI: 10.17310/ntj.2019.2.02.
  2. 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, volume 72, issue 3, pages 507-542, September, DOI: 10.17310/ntj.2019.3.02.
  3. Gerald Auten & David Splinter, 2019, "Top 1 Percent Income Shares: Comparing Estimates Using Tax Data," AEA Papers and Proceedings, American Economic Association, volume 109, pages 307-311, May.
  4. David Splinter, 2019, "Who Pays No Tax? The Declining Fraction Paying Income Taxes And Increasing Tax Progressivity," Contemporary Economic Policy, Western Economic Association International, volume 37, issue 3, pages 413-426, July, DOI: 10.1111/coep.12407.
  5. Larrimore, Jeff & Splinter, David, 2019, "How much does health insurance cost? Comparison of premiums in administrative and survey data," Economics Letters, Elsevier, volume 174, issue C, pages 132-135, DOI: 10.1016/j.econlet.2018.11.001.
  6. David Splinter, 2019, "The Mortgage Interest Deduction: Causes of Fluctuations in a Procyclical Tax Expenditure," Public Finance Review, , volume 47, issue 5, pages 807-827, September, DOI: 10.1177/1091142119854689.

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, volume 71, issue 4, pages 729-750, December, DOI: 10.17310/ntj.2018.4.07.
  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., volume 37, issue 3, pages 686-694, June, DOI: 10.1002/pam.21907.

2017

  1. Dowd, Tim & Landefeld, Paul & Moore, Anne, 2017, "Profit shifting of U.S. multinationals," Journal of Public Economics, Elsevier, volume 148, issue C, pages 1-13, DOI: 10.1016/j.jpubeco.2017.02.005.
  2. Daniel R. Carroll & Nicholas Hoffman, 2017, "New Data on Wealth Mobility and Their Impact on Models of Inequality," Economic Commentary, Federal Reserve Bank of Cleveland, issue June.
  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, volume 70, issue 4, pages 737-758, December, DOI: 10.17310/ntj.2017.4.02.
  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, volume 93, issue C, pages 152-172, DOI: 10.1016/j.euroecorev.2017.02.004.
  5. Splinter, David, 2017, "State pension contributions and fiscal stress," Journal of Pension Economics and Finance, Cambridge University Press, volume 16, issue 1, pages 65-80, January.

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, volume 69, issue 4, pages 935-964, December, DOI: 10.17310/ntj.2016.4.10.

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, volume 68, issue 3, pages 511-544, September, DOI: 10.17310/ntj.2015.3.02.
  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, volume 33, issue 4, pages 698-713, October.

2014

  1. Pecoraro, Brandon, 2014, "Inequality in democracies: Testing the classic democratic theory of redistribution," Economics Letters, Elsevier, volume 123, issue 3, pages 398-401, DOI: 10.1016/j.econlet.2014.04.006.

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, volume 66, issue 4, pages 913-938, December, DOI: 10.17310/ntj.2013.4.07.

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, volume 65, issue 4, pages 827-840, December, DOI: 10.17310/ntj.2012.4.05.

2011

  1. Bull, Nicholas & Dowd, Tim & Moomau, Pamela, 2011, "Corporate Tax Reform: A Macroeconomic Perspective," National Tax Journal, National Tax Association;National Tax Journal, volume 64, issue 4, pages 923-941, December, DOI: 10.17310/ntj.2011.4.01.
  2. Tim Dowd & John B. Horowitz, 2011, "Income Mobility and the Earned Income Tax Credit," Public Finance Review, , volume 39, issue 5, pages 619-652, September, DOI: 10.1177/1091142111401008.

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, volume 61, issue 3, pages 397-419, September, DOI: 10.17310/ntj.2008.3.04.

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, volume 95, issue 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, volume 58, issue 3, pages 373-390, September, DOI: 10.17310/ntj.2005.3.05.
  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, volume 58, issue 4, pages 807-828, December, DOI: 10.17310/ntj.2005.4.09.

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, volume 57, issue 3, pages 525-545, September, DOI: 10.17310/ntj.2004.3.02.

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, volume 10, issue 3, pages 239-262, DOI: 10.1080/762947110.

Chapters

2020

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

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