Office of Tax Analysis Working Paper

Date ​Paper
​January 2020 ​120:Social Welfare Considerations of EI​TC Qualifying Child Noncompliance​KaraLeibel, Emily Y. Lin, & Janet McCubbin​
​May 2019 ​119: Tax Support for Families under Current Law 2019 Law​ Deena Ackerman & Michael Cooper
​May 2019 ​118: Simulating the 199A Deduction for Pass-through OwnersLucas Goodman, Katherine Lim, Bruce Sacerdote, & Andrew Whitten
​February2019 ​117: Health Insurance Coverage from Administrative Tax Data Ithai Lurie & James Pearce
​January 2017 ​116: What Would a Cash Flow Tax Look Like For U.S. Companies? Lessons from a Historical Panel Elena Patel & John McClelland
​January 2017 ​115: Methodology for Analyzing a Carbon Tax John Horowitz, Julie-Anne Cronin, Hannah Hawkins, Laura Konda, & Alex Yuskavage
​January 2017 ​114: The Rise of Alternative Work Arrangements: Evidence and Implications for Tax Filing and Benefit Coverage Emilie Jackson, Adam Looney, & Shanthi Ramnath (Tables only)
​November 2016 ​113: Tax Expenditures for EducationNicholas Turner
​November 2016 ​112: Tax Support for Families with Children: Key Tax Benefits, Their Impact on Marginal and Average Tax Rates, And an Approach to Simplification 2017 Law Deena Ackerman, Michael Cooper Rachel Costello, & Patricia Tong
​November 2016 ​111: Have Excess Returns To Corporations Been Increasing Over Time? Austin Frerick & Laura Power
​October 2016 ​110: Business Use of Section 179 Expensing and Bonus Depreciation, 2002-2014 John Kitchen & Matthew Knittel
​September 2016 ​109: Using a Reconciliation of NIPA Personal Income and IRS AGI to Analyze Tax Expenditures Tracy Foertsch
​August 2016 ​108: Joint Filing by Same-Sex Couples after Windsor: Characteristics of Married Tax Filers in 2013 and 2014 Robin Fisher, Geog Gee, & Adam Looney
​August 2016 ​107: Paying Themselves: S Corporation Owners and Trends in S Corporation Income, 1980-2013 Susan C. Nelson
​July 2016 ​106: What Can Tax Data Tell Us About the Uninsured? Evidence from 2014 Ithai Z. Lurie & Janet McCubbin
​January 2016 ​105: The Devil is in the Details: A Comparison of the Corporate Average Effective Tax Rate Calculations Used by Government Agencies Laura Power
​October 2015 104: ​Business in the United States: Who Owns It and How Much Tax Do They Pay? Michael Cooper, John McClelland, James Pearce, Richard Prisinzano, Joseph Sullivan, Danny Yagan, Owen Zidar, & Eric Zwick
​February 2013 ​​81 (updated tables): Revenue Effects of Major Tax Bills Jerry Tempalski
​February 2012 103: ​Foreign Taxes and the Growing Share of U.S.Multinational Company Income Abroad: Profits, NotSales, are Being Globalized Harry Grubert
​March 2011​ ​102: ​The Dividend Clientele Hypothesis: Evidence from the 2003 Tax Act Laura Kawano
​December 2007 ​101: A Review of the Evidence on the Incidence of the Corporate Income Tax William M. Gentry
​November 2007 10​0: The Federal Gift Tax: History, Law, and EconomicsDavid Joulfaian
May 2007 ​99: Income Mobility In The U.S.: Evidence From Income Tax Returns For 1987 And 1996 Gerald E. Auten & Geoffrey Gee
​May 2007 ​98: Corporate Response to Accelerated Tax Depreciation: Bonus Depreciation for Tax Years 2002-2004 Matthew Knittel
October 2006 ​97: Measuring a Company's Foreign Tax Credit Position Henry Louie, Gerald Silverstein, & Donald J. Rousslang
​​September 2006 ​81 (revised): Revenue Effects of Major Tax Bills Jerry Tempalski
​November 2005 ​96: The Behavioral Response Of Wealth Accumulation To Estate Taxation: Time Series Evidence David Joulfaian
​June 2005 ​95: Basic Facts On Charitable GivingDavid Joulfaian
June 2005 94: The Effect of the 2001 Recession and Recent Tax Changes on the Corporate Alternative Minimum TaxCurtis P. Carlson
June 2005 93: The Corporate Alternative Minimum Tax, Aggregate Historical TrendsCurtis P. Carlson
March 2005 92: Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes David Joulfaian
​​December 2004 ​91: Introduction of Roths, and IRA Participation Warren B. Hrung
​December 2004 ​90: Optimal Tax Enforcement: A Review of the Literature and Practical Implications Janet G. McCubbin
March 2003 89: Recent Trends in Stock Options Scott Jaquette, Matthew Knittel, & Karl Russo
August 2001 88: Regional Differences in the Utilization of the Mortgage Interest Deduction Peter Brady, Julie-Anne Cronin, & Scott Houser
June 2000 87: Who Pays the Individual AMT? Robert Rebelein & Jerry Tempalski
​May 2000 ​86: Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers David Joulfaian
September 1999 85: U.S. Treasury Distributional Methodology Julie-Anne Cronin
July 1999 84: The Effect of Tax-Based Savings Incentives on the Self-Employed Laura Power & Mark Rider
April 1999 83:Using the Experience in the U.S. States to Evaluate Issues in Implementing Formula Apportionment at the International LevelJoann Weiner
November 1999 82: Defining and Measuring Marriage Penalties and Bonuses Nicholas Bull, Janet Holtzblatt, James R. Nunns & Robert Rebelein
December 1998 80: The Federal Estate and Gift Tax: Description, Profile of Taxpayers, and Economic Consequences David Joulfaian
November 1998 79: Do Taxpayers Really Respond to Changes in Tax Rates? Evidence from the 1993 Tax Act Robert Carroll
July 1998 78: A Profile of Non-Filers James Cilke
June 1998 77: Tax Evasion by Small Business David Joulfaian and Mark Rider
June 1998 76: Does Strategic Behavior Automatically Negate Ricardian Equivalence? Robert Rebelein
March 1998 75: The Effect of Income Taxes on Household IncomeGerald Auten & Robert Carroll
October 1997 74: Another Look at the Low Taxable Income of Foreign-Controlled Companies in the United States Harry Grubert
October 1997 73: Taxes and Corporate Choice of Organizational Form Robert Carroll & David Joulfaian
February 1996 72: Charitable Contributions and Intergenerational Transfers Gerald Auten & David Joulfaian
August 1994 71: The Distribution and Division of Bequests: Evidence From the Collation Study David Joulfaian
August 1994 70: Do Repatriation Taxes Matter? Evidence From the Tax Returns of U.S. Multinationals Rosanne Altshuler, T. Scott Newlon, & William C. Randolph
August 1994 69: Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions William C. Randolph
August 1994 68: Measuring Permanent Responses to Capital Gains Changes in Panel Data Leonard E. Burman & William C. Randolph
​May 1989 ​67: Estimation and Interpretation of Capital Gains Realization Behavior: Evidence from Panel Data Gerald E. Auten, Leonard E. Burman, & William C. Randolph
​May 1989 ​66: New Estimates of Capital Gains Realization Behavior: Evidence From Pooled Cross-Section DataRobert Gillnigham, John S. Greenless, & Kimberly D. Zieschang
​May 1989 ​65: An Analysis of Aggregate Time Series Capital Gains Equations Jonathan D. Jones
​May 1989 ​64: A History of Federal Tax Depreciation Policy David W. Brazell, Lowell Dworin, & Michael Walsh
​May 1989 ​63: Master Limited Partnerships: A View From Their 1986 Tax Returns Susan Nelson & Joann Martens
​February 1989 ​62: Measures of Goodness of Fit for Extrapolations: Initial Results Using the Individual Tax Model Database Robert E. Gillette
​November 1988 ​61: Recent Issues in Transfer Pricing Barbara L. Rollinson & Daniel J. Frisch
​October 1988 ​60: The Tax Expenditure Budget Before and After the Tax Reform Act of 1986 Thomas S.Neubig &David Joulfaian
​May 1988 ​59: Noncorporate Business Taxation: Before and After the Tax Reform Act of 1986 Susan C. Nelson
​October 1987 ​58: Government Forecasts and Budget Projections: An Analysis of Recent History George A. Plesko
​October 1987 ​57: Taxation of Foreign Exchange Gains and Losses Jenny Bourne Wahl
​April 1987 ​56: A Reexamination of the Use of Ability To Pay Taxes by Local Governments Timothy J. Goodspeed
​March 1984 ​55: Corporate and Personal Taxation of Capital Income in an Open Economy John Mutti & Harry Grubert
​February 1983 ​54: Housing Tenure, Uncertainty and Taxation Harvey S. Rosen, Kenneth T. Rosen, & Douglas Holtz-Eakin​
​January 1984 ​53: The Taxation of Income Flowing Through Life Insurance Companies Thomas Neubig & C. Eugene Steurle
​September 1983 ​52: The Taxation of Income Flowing Through Financial Institutions: General Framework and Summary of Tax Issues Thomas Neubig & C. Eugene Steurle
​December 1982 ​51: A Primer on the Efficient Valuation of Fringe Benefits C. Eugene Steuerle
​December 1982 ​50: The Relationship Between Realized Income and Wealth: Report From a Select Sample of Estates Containing Farms or Businesses C. Eugene Steuerle
​June 1981 ​49: Taxation and the Sectoral Allocation of Capital in the U.S.Joseph J. Cordes & Steven M. Sheffrin
​April 1981 ​48: Individual Income Taxation 1947-79 Eugene Steuerle & Michael Hartzmark
​January 1981 ​47: The Effects of Tax Parameters on the Investment Equations in Macroeconomic Econometric Models Robert S. Chirinko & Robert Eisner
​January 1981 ​46: The Effects of Tax Policies on Investment in Macroeconometric Models: Full Model Simulations Robert S. Chirinko & Robert Eisner
​January 1981 ​45: Tax Policy Toward Research and Development George N. CarlsonGeorge N. Carlson
​December 1980 ​44: Modelling Revenue and Allocation Effects of the Use of Tax-Exempt Bonds for Private Purposes Harvey Galper & Eric Toder
​December 1980 ​43: The Tax Treatment of Research and Development (R&D) Expenditures by Multinational Corporations: The Impact of Regulations Anita M. Benvignati
​October 1980 ​42: Is Income From Capital Subject to Individual Income Taxation? C. Eugene Steuerle
​September 1980 ​41: Can Tax Revenues Go Up When Tax Rates Go Down? Don Fullerton
​July 1980 ​40: International Aspects of Corporate-Shareholder Tax Integration George N. Carlson
​July 1980 ​39: Equity and the Taxation of Wealth TransfersC. Eugene Steuerle
June1979 38: Tax Expenditures for Health Care Eugene Steuerle & Ronald Hoffman
March 1979 37: Adjusting Depreciation for Price Changes Eugene Steuerle
April 1979 36: Effects of Potential Tax Reforms on Stock Market YieldsLarry L. Dildine & Eric J. Toder
October 1978 35: Distributional Aspects of Tax Reform During the Past Fifteen Years Benjamin A. Okner
September 1978 34: Simplification and Comprehensive Tax Reform Harvey Galper & Michael Kaufman
October 1978 33: The American Presence Abroad and U.S. Exports John Mutti
July 1978 32: The Treasury Personal Individual Income Tax Simulation Model Roy A. Wyscarver
July 1978 31: Self-Insurance: Economics and Tax Treatment Seymour Fiekowsky
August 1977 30: The Incidence and Allocation Effects of a Tax on Corporate Distributions David F. Bradford
August 1977 29: Preferential Taxation and Portfolio Choice: Some Empirical Evidence Harvey Galper & Dennis Zimmerman
February 1977 28: Economic Depreciation and the Taxation of Structures in U.S. Manufacturing Industries: An Empirical Analysis Frank C. Wykoff & Charles R. Hulten
May 1977 27: Accounting for Tax Subsidies With Special Reference to Cost of Service, or 'Fair Rate of Return,' Utility Regulation Seymour Fiekowsky
August 1977 26: The Cash Flow Version of an Expenditure Tax Peter Mieszkowski
March 1977 25: State Corporate Income Tax: Lambs in Wolves' Clothing? Charles E. McLure, Jr.
​August 1977 ​24: Income Averaging: Evidence on Benefits and Utilization Eugene Steuerle, Richard McHugh, & Emil Sunley
July 1977 23: Pitfalls in the Computation of 'Effective Tax Rates' Paid by Corporations Seymour Fiekowsky

March 1974

22: The Effect on U.S. Foreign Direct Investment of the Integration of the Corporate and Personal Income TaxesJames A. Griffin
November 1976 21: Applications of Optimal Tax Theory to Problems in Taxing Families and Individuals Harvey S. Rosen
November 1976 20: Destination Principle Border Tax Adjustments for the Corporate Income and Social Security Taxes G.N. Carlson, G.C. Hufbauer, & M.B. Krauss
November 1977 19: U.S Experience on Inflation and the Tax Structure Harvey Galper & John Mendenhall
September 1976 18: Border Tax Adjustments on Commodities and IncomeM.B. Krauss & G.C. Hufbauer
September 1976 17: Incomes Under Low and High Tax Rate Systems: 1929 vs. 1973Gabriel G. Rudney
November 1976 16: Tax Barriers to Technology Transfers G.N. Carlson & G.C. Hufbauer
August 1976 15: The Taxation of Income from Option Writing by NonresidentsDavid E. Short
August 1976 14: Estimation of a Simultaneous System of Equations When the Sample is Under-SizedK.R. Kadiyala & James R. Nunns
May 1976 13: Taxation of Western Enterprise in Selected European Socialist CountriesPaul Jonas
May 1976 12: Distribution Requirements for FoundationsEugene Steuerle
April 1976 11: Taxation, Saving and the Rate of Interest Michael J. Boskin
February 1976 10: Tax Neutrality Between Capital Services Provided by Long-Lived and Short-Lived Assets Emil M. Sunley, Jr
February 1976 9: The Policy Uses of a Computational General Equilibrium AlgorithmJohn B. Shoven
December 1975 8: The Optimal Taxation of Commodities and IncomeDavid F. Bradford & Harvey S. Rosen
October 1975 7: Reducing and Merging Microdata FilesJ. Scott Turner & Gary B. Gilliam
December 1975 6: Statistical Problems of Merged Data Files Joseph B. Kadane
August 1975 5: Financial Data for Tax-Exempt Charitable Organizations John Copeland
April 1975 4: Measuring the Cost of Capital Services T. Nicolaus Tideman
​April 1975 ​3: Depreciation, Profits, and Rates of Return in Manufacturing IndustriesRobert M. Coen
September 1974 ​2: Issues in the Taxation of Petroleum and Natural Gas Income Seymour Fiekowsky
May 1974 ​1: The Effects of the Asset Depreciation Range System on Depreciation Practices Thomas Vasquez