IDEAS home Printed from https://ideas.repec.org/e/psp164.html
   My authors  Follow this author

David Splinter

Personal Details

First Name:David
Middle Name:
Last Name:Splinter
Suffix:
RePEc Short-ID:psp164
[This author has chosen not to make the email address public]
http://davidsplinter.com

Affiliation

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

Washington, District of Columbia (United States)
http://www.house.gov/jct/
RePEc:edi:jctgvus (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters

Working papers

  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. 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. 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.).
  4. 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.).
  5. 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.
  6. 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.).
  7. 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.).
  8. 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.).
  9. 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.).

Articles

  1. 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, vol. 132(7), pages 2179-2227.
  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. 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).
  4. 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.
  5. 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.
  6. Larrimore, Jeff & Mortenson, Jacob & Splinter, David, 2022. "Earnings shocks and stabilization during COVID-19," Journal of Public Economics, Elsevier, vol. 206(C).
  7. 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.
  8. 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.
  9. 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.
  10. 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.
  11. 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.
  12. 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.
  13. 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.
  14. 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.
  15. 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.
  16. 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.

Chapters

  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.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. 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.).

    Cited by:

    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. 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.).
    3. Brandon Goldstein & Julapa Jagtiani & Catharine Lemieux, 2023. "Did Fintech Loans Default More During the COVID-19 Pandemic? Were Fintech Firms “Cream-Skimming” the Best Borrowers?," Working Papers 23-26, Federal Reserve Bank of Philadelphia.

  2. 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.).

    Cited by:

    1. Marianne P. Bitler, 2023. "The Effects of the 2021 Child Tax Credit on Poverty," The ANNALS of the American Academy of Political and Social Science, , vol. 710(1), pages 75-89, November.
    2. Andreas Hornstein & Marios Karabarbounis & Andre Kurmann & Etienne Lale & Lien Ta, 2023. "Disincentive Effects of Unemployment Insurance Benefits," Working Paper 23-11, Federal Reserve Bank of Richmond.
    3. Jonathan Heathcote & Fabrizio Perri & Giovanni Violante & Lichen Zhang, 2023. "More Unequal We Stand? Inequality Dynamics in the United States, 1967–2021," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 50, pages 235-266, October.
    4. Robert G. Valletta & Mary Yilma, 2024. "Enhanced Unemployment Insurance Benefits in the United States during COVID-19: Equity and Efficiency," Working Paper Series 2024-15, Federal Reserve Bank of San Francisco.
    5. Corinth, Kevin & Larrimore, Jeff, 2024. "Has Intergenerational Progress Stalled? Income Growth over Five Generations of Americans," IZA Discussion Papers 16807, Institute of Labor Economics (IZA).
    6. 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.).
    7. Jeehoon Han & Bruce D. Meyer & James X. Sullivan, 2022. "Real-Time Poverty, Material Well-Being, and the Child Tax Credit," National Tax Journal, University of Chicago Press, vol. 75(4), pages 817-846.
    8. Adam Bee & Joshua Mitchell & Nikolas Mittag & Jonathan Rothbaum & Carl Sanders & Lawrence Schmidt & Matthew Unrath, 2023. "National Experimental Wellbeing Statistics - Version 1," Working Papers 23-04, Center for Economic Studies, U.S. Census Bureau.
    9. East, Chloe N. & Simon, David, 2024. "The safety net and job loss: How much insurance do public programs provide?," Journal of Public Economics, Elsevier, vol. 238(C).

  3. 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.).

    Cited by:

    1. Guo, Naijia & Leung, Charles Ka Yui & Zhang, Shumeng, 2025. "From Pandemics to Portfolios: Long-Term Impacts of the 2009 H1N1 Outbreak on Household Investment Choices," MPRA Paper 123534, University Library of Munich, Germany.
    2. Cotofan, Maria & Matakos, Konstantinos, 2023. "Adapting or compounding? The effects of recurring labour shocks on stated and revealed preferences for redistribution," LSE Research Online Documents on Economics 121297, London School of Economics and Political Science, LSE Library.
    3. Robert G. Valletta & Mary Yilma, 2024. "Enhanced Unemployment Insurance Benefits in the United States during COVID-19: Equity and Efficiency," Working Paper Series 2024-15, Federal Reserve Bank of San Francisco.
    4. Da Gong & Andong Yan & Jialin Yu, 2024. "The Costs of Zero-Covid: Effects of Anti-contagious Policy on Labor Market Outcomes in China," Journal of Labor Research, Springer, vol. 45(3), pages 436-478, September.
    5. Maribel Paredes-Torres & Ana del Rocío Cando-Zumba & José Varela-Aldás, 2022. "Income Tax for Microenterprises in the COVID-19 Pandemic: A Case Study on Ecuador," Sustainability, MDPI, vol. 14(5), pages 1-20, February.
    6. 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.
    7. 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.).
    8. Herzog-Stein, Alexander & Nüß, Patrick & Peede, Lennert & Stein, Ulrike, 2022. "Germany and the United States in coronavirus distress: internal versus external labour market flexibility," Journal for Labour Market Research, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], vol. 56, pages 1-11.
    9. 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.
    10. Umair Ali & Chris M. Herbst & Christos A. Makridis, 2024. "Minimum quality regulations and the demand for childcare labor," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 43(3), pages 660-695, June.
    11. Jiaming Soh & Myrto Oikonomou & Carlo Pizzinelli & Ippei Shibata & Marina M. Tavares, 2025. "Did the Covid-19 Recession Increase the Demand for Digital Occupations in the USA? Evidence from Employment and Vacancies Data," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 73(1), pages 316-337, March.
    12. Maria Cotofan & Konstantinos Matakos, 2023. "Adapting or compounding? The effects of recurring labour shocks on stated and revealed preferences for redistribution," CEP Discussion Papers dp1957, Centre for Economic Performance, LSE.
    13. Dennis J. Fixle & Marina Gindelsky & Robert Kornfeld, 2021. "The Feasibility of a Quarterly Distribution of Personal Income," BEA Working Papers 0191, Bureau of Economic Analysis.
    14. Konstantins Benkovskis & Olegs Tkacevs & Karlis Vilerts, 2023. "Did Job Retention Schemes Save Jobs during the Covid-19 Pandemic? Firm-level Evidence from Latvia," Working Papers 2023/03, Latvijas Banka.
    15. Bo Wu, 2025. "Short-Term Effects of COVID-19 on Wages: Empirical Evidence and Underlying Mechanisms," Papers 2504.10554, arXiv.org.
    16. Levere, Michael & Hemmeter, Jeffrey & Wittenburg, David, 2024. "The importance of schools in driving children’s applications for disability benefits," Journal of Public Economics, Elsevier, vol. 239(C).

  4. 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.

    Cited by:

    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. 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.).
    3. Ethan Krohn, 2024. "Earnings Through the Stages: Using Tax Data to Test for Sources of Error in CPS ASEC Earnings and Inequality Measures," Working Papers 24-52, Center for Economic Studies, U.S. Census Bureau.
    4. 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.
    5. Alessio Fusco & Philippe Van Kerm, 2022. "Measuring Poverty Persistence," LISER Working Paper Series 022-02, Luxembourg Institute of Socio-Economic Research (LISER).
    6. Yonatan Berman, 2022. "Absolute intragenerational mobility in the United States, 1962–2014," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 20(3), pages 587-609, September.
    7. Mueller, Tom, 2020. "The poverty balancing equation: Expressing poverty of place as a population process," SocArXiv ws3gd, Center for Open Science.
    8. Maggie R. Jones & Adam Bee & Amanda Eng & Kendall Houghton & Nikolas Pharris-Ciurej & Sonya R. Porter & Jonathan Rothbaum & John Voorheis, 2024. "Mobility, Opportunity, and Volatility Statistics (MOVS): Infrastructure Files and Public Use Data," Working Papers 24-23, Center for Economic Studies, U.S. Census Bureau.

  5. 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.).

    Cited by:

    1. Richard V. Burkhauser & Kevin Corinth & James Elwell & Jeff Larrimore, 2019. "Evaluating the Success of President Johnson’s War on Poverty: Revisiting the Historical Record Using an Absolute Full-Income Poverty Measure," NBER Working Papers 26532, National Bureau of Economic Research, Inc.
    2. Lurie, Ithai Z. & Miller, Corbin L., 2023. "Employer-sponsored health insurance premiums and income in U.S. tax data," Journal of Public Economics, Elsevier, vol. 224(C).
    3. Richard V. Burkhauser & Kevin C. Corinth & James Elwell & Jeff Larrimore, 2020. "Evaluating the Success of President Johnson's War on Poverty: Revisiting the Historical Record Using a Full-Income Poverty Measure," Finance and Economics Discussion Series 2020-011, Board of Governors of the Federal Reserve System (U.S.).
    4. Saki Sugano & Michio Yuda, 2024. "Beyond the public universal health insurance system: The effect of population aging on insurer’s responses," TUPD Discussion Papers 58, Graduate School of Economics and Management, Tohoku University.

  6. 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.).

    Cited by:

    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.
    2. Lukas Riedel & Holger Stichnoth, 2024. "Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 736-779, June.
    3. Richard V. Burkhauser & Nicolas Hérault & Stephen P. Jenkins & Roger Wilkins, 2018. "Survey Under‐Coverage of Top Incomes and Estimation of Inequality: What is the Role of the UK's SPI Adjustment?," Fiscal Studies, John Wiley & Sons, vol. 39(2), pages 213-240, June.
    4. Jenkins, Stephen P., 2022. "Getting the Measure of Inequality," IZA Discussion Papers 14996, Institute of Labor Economics (IZA).
    5. 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.).
    6. 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.
    7. Samuel Dodini, 2023. "Insurance Subsidies, the Affordable Care Act, and Financial Stability," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 42(1), pages 97-136, January.
    8. Richard V. Burkhauser & Nicolas Hérault & Stephen P. Jenkins & Roger Wilkins, 2017. "Survey Under-Coverage of Top Incomes and Estimation of Inequality: What Is the Role of the UK’s SPI Adjustment?," Melbourne Institute Working Paper Series wp2017n16, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
    9. 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.
    10. Yogo, Motohiro & Whitten, Andrew & Cox, Natalie, 2025. "Financial Inclusion Across the United States," Journal of Financial Economics, Elsevier, vol. 166(C).
    11. Iselin, John & Mackay, Taylor & Unrath, Matthew, 2023. "Measuring take-up of the California EITC with state administrative data," Journal of Public Economics, Elsevier, vol. 227(C).
    12. Jeff Larrimore & Richard V. Burkhauser & Gerald Auten & Philip Armour, 2016. "Recent Trends in U.S. Top Income Shares in Tax Record Data Using More Comprehensive Measures of Income Including Accrued Capital Gains," NBER Working Papers 23007, National Bureau of Economic Research, Inc.
    13. Jesse Bricker & Peter Hansen & Alice Henriques Volz, 2018. "How Much has Wealth Concentration Grown in the United States? A Re-Examination of Data from 2001-2013," Finance and Economics Discussion Series 2018-024, Board of Governors of the Federal Reserve System (U.S.).
    14. 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.
    15. Yonatan Berman, 2022. "Absolute intragenerational mobility in the United States, 1962–2014," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 20(3), pages 587-609, September.
    16. Bengtsson, Erik & Molinder, Jakob, 2024. "Incomes and income inequality in Stockholm, 1870–1970: Evidence from micro data," Explorations in Economic History, Elsevier, vol. 92(C).
    17. Maggie R. Jones & Adam Bee & Amanda Eng & Kendall Houghton & Nikolas Pharris-Ciurej & Sonya R. Porter & Jonathan Rothbaum & John Voorheis, 2024. "Mobility, Opportunity, and Volatility Statistics (MOVS): Infrastructure Files and Public Use Data," Working Papers 24-23, Center for Economic Studies, U.S. Census Bureau.
    18. Adam Bee & Joshua Mitchell & Nikolas Mittag & Jonathan Rothbaum & Carl Sanders & Lawrence Schmidt & Matthew Unrath, 2023. "National Experimental Wellbeing Statistics - Version 1," Working Papers 23-04, Center for Economic Studies, U.S. Census Bureau.
    19. Carlos A. Piccioni & Saulo B. Bastos & Daniel O. Cajueiro, 2024. "Measuring Inequality Using Electronic Payment Data," Working Papers Series 608, Central Bank of Brazil, Research Department.
    20. Paul Fisher & Omar Hussein, 2023. "Understanding Society: the income data," Fiscal Studies, John Wiley & Sons, vol. 44(4), pages 377-397, December.

  7. 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.).

    Cited by:

    1. Emily Y. Lin & Joel Slemrod, 2024. "Gender tax difference in the U.S. income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 808-840, June.
    2. Bruce D. Meyer & Derek Wu & Grace Finley & Patrick Langetieg & Carla Medalia & Mark Payne & Alan Plumley, 2020. "The Accuracy of Tax Imputations: Estimating Tax Liabilities and Credits Using Linked Survey and Administrative Data," NBER Chapters, in: Measuring Distribution and Mobility of Income and Wealth, pages 459-498, National Bureau of Economic Research, Inc.
    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. Iselin, John & Mackay, Taylor & Unrath, Matthew, 2023. "Measuring take-up of the California EITC with state administrative data," Journal of Public Economics, Elsevier, vol. 227(C).

  8. 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.).

    Cited by:

    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.
    2. Isabel Z. Martínez, 2021. "Evidence from Unique Swiss Tax Data on the Composition and Joint Distribution of Income and Wealth," NBER Chapters, in: Measuring Distribution and Mobility of Income and Wealth, pages 105-142, National Bureau of Economic Research, Inc.
    3. 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.).
    4. 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.).
    5. Robert A. Moffitt & James P. Ziliak, 2020. "COVID‐19 and the US Safety Net," Fiscal Studies, John Wiley & Sons, vol. 41(3), pages 515-548, September.
    6. Mario Alloza, 2021. "The impact of taxes on income mobility," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(4), pages 794-854, August.

Articles

  1. 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, vol. 132(7), pages 2179-2227.

    Cited by:

    1. Lukas Riedel & Holger Stichnoth, 2024. "Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 736-779, June.
    2. Krapf Matthias, 2024. "Die Ungleichheit der zu versteuernden Vermögen in der Schweiz während der Covid-19-Pandemie," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 25(3-4), pages 286-298.
    3. Darapheak Tin & Chung Tran & Nabeeh Zakariyya, 2025. "The Evolution of the Earnings Distribution in a Sustained Growth Economy: Evidence from Australia," ANU Working Papers in Economics and Econometrics 2025-704, Australian National University, College of Business and Economics, School of Economics.
    4. Facundo Alvaredo & François Bourguignon & Francisco Ferreira & Nora Lustig, 2025. "Inequality Bands: Seventy-Five Years of Measuring Income Inequality in Latin America," Working Papers 719, Center for Global Development.
    5. Burgstaller Lilith & Hassib Joshua & Benedikt Schmal W. & Weber Philipp, 2024. "Die Tücken der Ungleichheitsmessung: Rezeption einer aktuellen Debatte," Wirtschaftsdienst, Sciendo, vol. 104(7), pages 485-489.
    6. Marc Fleurbaey & Domenico Moramarco & Vito Peragine, "undated". "Measuring inequality and welfare when some inequalities matter more than others," Working Papers ecineq-, ECINEQ, Society for the Study of Economic Inequality.
    7. Gary Cornwall & Marina Gindelsky, 2025. "Nowcasting Distributional National Accounts for the United States: A Machine Learning Approach," AEA Papers and Proceedings, American Economic Association, vol. 115, pages 79-84, May.
    8. Aaberge, Rolf & Modalsli, Jorgen Heibo & Francesconi, Marco & Vestad, Ola L., 2024. "How Business Income Measures Affect Income Inequality and the Tax Burden," IZA Discussion Papers 17458, Institute of Labor Economics (IZA).
    9. Fu, Yupeng & Huang, Guohe & Zhai, Mengyu & Su, Shuai, 2025. "Factorial enviro-economic equilibrium analysis for the effects of hierarchical carbon policy on China's socio-economic and environmental systems," Energy, Elsevier, vol. 320(C).
    10. World Bank, 2024. "Poverty, Prosperity, and Planet Report 2024," World Bank Publications - Books, The World Bank Group, number 42211, April.
    11. Stefan Bach & Charlotte Bartels & Theresa Neef, 2024. "The Distribution of National Income in Germany, 1992-2019," Discussion Papers of DIW Berlin 2102, DIW Berlin, German Institute for Economic Research.
    12. Kyle Fee, 2025. "Income Inequality and Economic Growth in United States Counties: 1990s, 2000s and 2010s," Working Papers 25-05, Federal Reserve Bank of Cleveland.

  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.

    Cited by:

    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. Elaine Maag & Nikhita Airi & Sophie Collyer, 2023. "Implications of Alternative Designs of the Child Tax Credit," The ANNALS of the American Academy of Political and Social Science, , vol. 710(1), pages 209-228, November.

  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.
    See citations under working paper version above.
  4. 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.
    See citations under working paper version above.
  5. Larrimore, Jeff & Mortenson, Jacob & Splinter, David, 2022. "Earnings shocks and stabilization during COVID-19," Journal of Public Economics, Elsevier, vol. 206(C).
    See citations under working paper version above.
  6. 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.

    Cited by:

    1. Ådne Cappelen & Aurora G. Hattrem & Thor O. Thoresen, 2024. "Micro and macro evidence of the relationship between income mobility and taxation," Discussion Papers 1010, Statistics Norway, Research Department.

  7. 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.
    See citations under working paper version above.
  8. 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.

    Cited by:

    1. Ferey, Antoine & Haufler, Andreas & Perroni, Carlo, 2022. "Incentives, Globalization, and Redistribution," Rationality and Competition Discussion Paper Series 335, CRC TRR 190 Rationality and Competition.
    2. Gong, Yifan & Leung, Charles Ka Yui, 2023. "Does space natter? The case of the housing expenditure cap," MPRA Paper 118686, University Library of Munich, Germany.
    3. Hembre, Erik & Collins, J. Michael & Wylde, Samuel, 2024. "A rising tide lifts all homes? Housing consumption trends for low-income households since the 1980s," Journal of Public Economics, Elsevier, vol. 233(C).
    4. Matteo Dalle Luche & Demetrio Guzzardi & Elisa Palagi & Andrea Roventini & Alessandro Santoro, 2024. "Tackling the regressivity of the Italian tax system: An optimal taxation framework with heterogeneous returns to capital," LEM Papers Series 2024/26, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    5. Demetrio Guzzardi & Elisa Palagi & Andrea Roventini & Alessandro Santoro, 2022. "Reconstructing Income Inequality in Italy: New Evidence and Tax Policy Implications from Distributional National Accounts," World Inequality Lab Working Papers halshs-03693201, HAL.

  9. 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.

    Cited by:

    1. Dinopoulos, Elias & Heins, Gunnar & Tsoulouhas, Theofanis, 2024. "Effort, talent, and inequality in a small open economy," Journal of Economic Behavior & Organization, Elsevier, vol. 224(C), pages 248-265.
    2. Di Caro, Paolo & Figari, Francesco & Fiorio, Carlo & Manzo, Marco & Riganti, Andrea, 2022. "One step forward and three steps back: pros and cons of a flat tax reform," MPRA Paper 113684, University Library of Munich, Germany.
    3. Advani, Arun & Summers, Andy & Tarrant, Hannah, 2022. "Measuring top income shares in the UK," CAGE Online Working Paper Series 610, Competitive Advantage in the Global Economy (CAGE).
    4. Nishant Yonzan & Branko Milanovic & Salvatore Morelli & Janet Gornick, 2021. "Drawing a Line Comparing the Estimation of Top Incomes Between Tax Data and Household Survey Data," CSEF Working Papers 600, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
    5. Advani, Arun & Andy Summers, Andy & Tarrant, Hannah, 2021. "Measuring UK top incomes," The Warwick Economics Research Paper Series (TWERPS) 1334, University of Warwick, Department of Economics.
    6. Ethan Krohn, 2024. "Earnings Through the Stages: Using Tax Data to Test for Sources of Error in CPS ASEC Earnings and Inequality Measures," Working Papers 24-52, Center for Economic Studies, U.S. Census Bureau.
    7. Emmanuel Saez & Gabriel Zucman, 2020. "Trends in US Income and Wealth Inequality: Revising After the Revisionists," Working Papers halshs-03022102, HAL.
    8. Judith Niehues & Maximilian Stockhausen & Andreas Peichl & Charlotte Bartels & Mario Bossler & Bernd Fitzenberger & Arnim Seidlitz & Moritz Kuhn & Till Baldenius & Sebastian Kohl & Moritz Schularick &, 2020. "Ungleichheit unter der Lupe – neue politische Antworten auf ein bekanntes Thema," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(02), pages 03-26, February.
    9. Süssmuth, Bernd & Wieschemeyer, Matthias, 2022. "Taxation and the distributional impact of inflation: The U.S. post-war experience," Economic Modelling, Elsevier, vol. 111(C).
    10. Dennis J. Fixle & Marina Gindelsky & Robert Kornfeld, 2021. "The Feasibility of a Quarterly Distribution of Personal Income," BEA Working Papers 0191, Bureau of Economic Analysis.
    11. Jonathan Rothwell, 2019. "The Political Economy of Inequality in Rich Democracies," LIS Working papers 772, LIS Cross-National Data Center in Luxembourg.
    12. Cohn, Alain & Jessen, Lasse J. & Klašnja, Marko & Smeets, Paul, 2023. "Wealthy Americans and redistribution: The role of fairness preferences," Journal of Public Economics, Elsevier, vol. 225(C).

  10. 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.

    Cited by:

    1. Gopi Shah Goda & Ithai Lurie & Priyanka Parikh & Chelsea Swete, 2024. "The Distributional Implications of Itemized Medical Deductions," NBER Chapters, in: Tax Policy and the Economy, Volume 39, National Bureau of Economic Research, Inc.
    2. Austin J. Drukker, 2021. "Implications of a Mortgage Interest Credit for the United States," Public Finance Review, , vol. 49(4), pages 573-588, July.

  11. 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.
    See citations under working paper version above.
  12. 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.

    Cited by:

    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.
    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. Bengtsson, Erik & Molinder, Jakob, 2024. "Incomes and income inequality in Stockholm, 1870–1970: Evidence from micro data," Explorations in Economic History, Elsevier, vol. 92(C).

  13. 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.

    Cited by:

    1. Trang Hoang & Craig S. Maher, 2022. "Fiscal condition, institutional constraints, and public pension contribution: are pension contribution shortfalls fiscal illusion?," Public Budgeting & Finance, Wiley Blackwell, vol. 42(4), pages 93-124, December.
    2. Dashle Kelley, 2014. "The political economy of unfunded public pension liabilities," Public Choice, Springer, vol. 158(1), pages 21-38, January.
    3. Trang Hoang, 2022. "Fiscal competition and state pension reforms," Public Budgeting & Finance, Wiley Blackwell, vol. 42(3), pages 41-70, September.

  14. 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.
    See citations under working paper version above.
  15. 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.

    Cited by:

    1. Nikolaos Papanikolaou, 2021. "Tax Progressivity of Personal Wages and Income Inequality," JRFM, MDPI, vol. 14(2), pages 1-11, February.
    2. Lucas Goodman & Katherine Lim & Bruce Sacerdote & Andrew Whitten, 2021. "How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms," NBER Working Papers 28680, National Bureau of Economic Research, Inc.
    3. Beggs, William & Hill-Kleespie, Austin & Liu, Yanguang, 2022. "Mutual fund tax implications when investment advisors manage tax-exempt separate accounts," Journal of Banking & Finance, Elsevier, vol. 134(C).
    4. Kindsgrab, Paul M., 2022. "Do higher income taxes on top earners trickle down? A local labor markets approach," Journal of Public Economics, Elsevier, vol. 214(C).
    5. Dorian Carloni, 2021. "Revisiting the Extent to Which Payroll Taxes Are Passed Through to Employees: Working Paper 2021-06," Working Papers 57089, Congressional Budget Office.
    6. Emmanuel Saez, 2016. "Taxing the Rich More: Preliminary Evidence from the 2013 Tax Increase," NBER Chapters, in: Tax Policy and the Economy, Volume 31, pages 71-120, National Bureau of Economic Research, Inc.
    7. Jeff Larrimore & Richard V. Burkhauser & Gerald Auten & Philip Armour, 2016. "Recent Trends in U.S. Top Income Shares in Tax Record Data Using More Comprehensive Measures of Income Including Accrued Capital Gains," NBER Working Papers 23007, National Bureau of Economic Research, Inc.
    8. Aaberge, Rolf & Modalsli, Jorgen Heibo & Francesconi, Marco & Vestad, Ola L., 2024. "How Business Income Measures Affect Income Inequality and the Tax Burden," IZA Discussion Papers 17458, Institute of Labor Economics (IZA).

Chapters

  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.
    See citations under working paper version above.Sorry, no citations of chapters recorded.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 6 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (4) 2015-08-30 2017-01-15 2017-09-03 2020-04-27
  2. NEP-PUB: Public Finance (4) 2015-08-30 2017-01-15 2017-09-03 2020-04-27
  3. NEP-IAS: Insurance Economics (2) 2018-06-18 2021-08-16
  4. NEP-DEM: Demographic Economics (1) 2015-08-30
  5. NEP-GER: German Papers (1) 2015-08-30
  6. NEP-HEA: Health Economics (1) 2018-06-18
  7. NEP-ISF: Islamic Finance (1) 2021-08-16
  8. NEP-LAB: Labour Economics (1) 2021-08-16
  9. NEP-MAC: Macroeconomics (1) 2021-08-16

Corrections

All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. For general information on how to correct material on RePEc, see these instructions.

To update listings or check citations waiting for approval, David Splinter should log into the RePEc Author Service.

To make corrections to the bibliographic information of a particular item, find the technical contact on the abstract page of that item. There, details are also given on how to add or correct references and citations.

To link different versions of the same work, where versions have a different title, use this form. Note that if the versions have a very similar title and are in the author's profile, the links will usually be created automatically.

Please note that most corrections can take a couple of weeks to filter through the various RePEc services.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.