Papers

A partial list of papers.

• 2021 – Contextualizing Elasticities for Policymaking: Capital Gains and Revenue-Maximizing Tax Rates – Coauthored with Zach Richards.
  • This paper explores the issues with using tax elasticities for estimating revenue effects and optimal tax rates. In sum, the context matters.
• 2020 – Corporate Behavioral Responses to the TCJA for Tax Years 2017-2018 – Coauthored with Christoper Giosa and Thomas Willingham
  • Online Appendix
• 2019 – The Bunching of Capital Gains Realizations – Coauthored with Robert McClelland
• 2018 – The Business Cycle and the Deduction for Foreign Derived Intangible Income: A Historical Perspective – Coauthored with Paul Landefeld.
• 2015 –New Evidence on the Tax Elasticity of Capital Gains – Coauthored with Robert McClelland and Athiphat Muthitacharoen
• 2012 – Heterogeneity in the Tax Responses of Personal Capital Gains Realizations – Coauthored with Robert McClelland and Athiphat Muthitacharoen
• 2011 – Corporate Tax Reform: A Macroeconomic Perspective – Coauthored with Nicholas Bull and Pamela Moomau
• 2005 – Distinguishing Between Short-Term and Long-Term Recipients of the Earned Income Tax Credit
  • This paper explores the degree to which EITC recipients are short-term or long-term recipients. I find that between 40 and 50 percent of EITC recipients have short stints receiving EITC. I find that women with children have a 43 percent probability of receiving the EITC at least once over a 15 year period.
• 2005 – The Role of Dynamic Scoring in the Federal Budget Process: Closing the Gap between Theory and Practice – Coauthored with Rosanne Altshuler, Nicholas Bull, John Diamond, and Pamela Moomau
  • This paper explores how increased tax detail in macroeconomic models can have a large impact on the measured effects of tax policy changes.
• 2005 – Use of Fiscal Policy Reaction Functions in Analyzing the Macroeconomic Effects of Tax Polic – Coauthored with Nicholas Bull