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.

DatePaper
May 202312: U.S. Treasury Individual Income Tax Model Robert Gillette et al.
January 202311: Estimation of Race and Ethnicity by Re-Weighting Tax Data Robin Fisher
May 202210: U.S. Cost of Capital Methodology Tracy Foertsch
May 20229: 2021 Effective Tax Rates on New Investment for OECD Countries Tracy Foertsch
May 20228: US Treasury Distributional Analysis Methodology Julie-Anne Cronin
June 20187: A Note on the Correlation between Income and Wealth for Taxable Estates Julie-Anne Cronin & John Eiler
November 20164 (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 20156: Re-weighting to Produce State-Level Tax Microsimulation Estimates Robin Fisher & Emily Y. Lin
May 20125: Distributing the Corporate Income Tax: Revised U.S. Treasury Methodology Julie-Anne Cronin, Emily Y. Lin, Laura Power & Michael Cooper
August 20114: Methodology for Identifying Small Businesses and Their Owners Matthew Knittel, Susan Nelson, Jason DeBacker, John Kitchen, James Pearce, & Richard Prisinzano
July 20083: 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 20082: Income shifting from Transfer Pricing: Further Evidence from Tax Return Data Michael McDonald
July 20081: Debt and the Profitability of Foreign-Controlled Domestic Corporations in the United States Harry Grubert