OTA Technical Papers

The OTA Technical Paper Series presents documentation of the models, datasets, and methods developed by the staff and used for policy analysis and estimates by the staff of the Office of Tax Analysis. Click here to see the Treasury Working Paper series, which presents original research by the staff.

​Date Paper​
May 2022 10:  U.S. Cost of Capital Methodology Tracy Foertsch
May 2022 9:  2021 Effective Tax Rates on New Investment for OECD Countries  Tracy Foertsch
May 2022 8:  US Treasury Distributional Analysis Methodology Julie-Anne Cronin
​June 2018 ​7:  A Note on the Correlation between Income and Wealth for Taxable Estates  Julie-Anne Cronin & John Eiler
​November 2016 ​​4 (updated):  Methodology for Identifying Small Businesses and Their Owners   Matthew Knittel, Susan Nelson, Jason DeBacker, John Kitchen, James Pearce, & Richard Prisinzano [excel tables for 2007, 2010, & 2014]​
​June 2015 ​6:  Re-weighting to Produce State-Level Tax Microsimulation Estimates  Robin Fisher & Emily Y. Lin
May 2012 5:  Distributing the Corporate Income Tax: Revised U.S. Treasury Methodology Julie-Anne Cronin, Emily Y. Lin, Laura Power & Michael Cooper
​​August 2011 ​4:  Methodology for Identifying Small Businesses and Their Owners   Matthew Knittel, Susan Nelson, Jason DeBacker, John Kitchen, James Pearce, & Richard Prisinzano
​July 2008 3:  Treasury's Panel Model for Tax Analysis   James R. Nunns, Deena Ackerman, James Cilke, Julie-Anne Cronin, Janet Holtzblatt, Gillian Hunter, Emily Lin, & Janet McCubbin 
​July 2008 2:  Income shifting from Transfer Pricing: Further Evidence from Tax Return Data  Michael McDonald
​July 2008 1:  Debt and the Profitability of Foreign-Controlled Domestic Corporations in the United States   Harry Grubert