Jason J. Fichtner, Ph.D.

Publications

Publications
  • "Enhancing U.S. Retirement Security through Coordinated Reform of Social Security Disability and Retirement Insurance Programs," with Jason S. Seligman. The Journal of Retirement, Vol. 4, No. 1, Summer 2016.
  • "Beyond All or Nothing: Reforming Social Security Disability Insurance to Encourage Work and Wealth," with Jason S. Seligman. Chapter 13 in SSDI Solutions: Ideas to Strengthen the Social Security Disability Insurance Program, McCrery-Pomeroy SSDI Solutions Initiative, Committee for a Responsible Federal Budget, Infinity Publishing, 2016.
  • The Hidden Cost of Federal Tax Policy," with Jacob M. Feldman, The Mercatus Center at George Mason University, 2015.
  • "Hospitals and the Proposed Virginia Medicaid Expansion," with Marc D. Joffe. The Thomas Jefferson Institute for Public Policy, April 2015.
  • "The Power of the Purse: Rethinking Runaway Debt and a Broken Budgeting Process," in Triumphs and Tragedies of the Modern Congress, M. Angerholzer III, J. Kitfield, C. Lu and N. Ornstein (Eds.), Praeger, October 2014.
  • The Economics of Medicaid: Assessing the Costs and Consequences, J. Fichtner (Ed.), The Mercatus Center at George Mason University, 2014.
    • "The Federal Side of the Budget Equation," Chapter 3.
  • "Public Disability Insurance Programs in the Context of Pension Reforms," with Jason S. Seligman. Chapter 7 in Pensions: Policies, New Reforms and Current Challenges, T. Reilly (Ed.), Nova Science Publishers, 2014.
  • "Retirement Behavior and the Global Financial Crisis," with John W.R. Phillips and Barbara A. Smith. Chapter 5 in Reshaping Retirement Security: Lessons from the Global Financial Crisis, R. Maurer, O. Mitchell, and M. Warshawsky (Eds.), Oxford University Press, 2012.
  • "Social Security Reform and Economic Growth," with Charles Blahous. Chapter 15 in The 4% Solution: Unleashing the Economic Growth America Needs, B. Miniter (Ed.), Crown Business Publisher, Random House, Inc., 2012.
  • "Three Approaches to Fostering Economic Competitiveness," Chapter 5 in Governing to Win: Enhancing National Competitiveness Through New Policy and Operating Approaches, C. Prow (Ed.), IBM Center for the Business of Government, Rowman & Littlefield Publishers, Inc., 2012.
  • “Revenue Estimation:A Comparison of Tax Distribution Tables,” Tax Notes, Vol. 105, No. 13, December 20, 2004.
  • “A Comparison of Tax Distribution Tables:How Missing or Incomplete Information Distorts Perspectives,” A Report of The Heritage Center for Data Analysis, The Heritage Foundation, November 9, 2004.
    • Included as Chapter 7 in The Secret Chamber or the Public Square? – What Can Be Done to Make Tax Analysis and Revenue Estimation More Transparent and Accurate, D. Mastromarco, D. Burton and W. Beach (Eds.), The Heritage Foundation, 2005.
Mercatus Center - George Mason University
  • "Getting to True Tax Reform in 2017: A Better Way," with Adam N. Michel, Veronique de Rugy and Angela S. Kuck. Mercatus Policy Primer, April 2017.
  • "Border Adjustment Tax: What We Know (Not Much) and What We Don't (All the Rest," with Veronique de Rugy and Adam N. Michel. Mercatus Policy Brief, February 2017.
  • "Curbing the Surge in Year-End Federal Government Spending: Reforming 'Use It or Lose It' Rules - 2016 Update," with Adam N. Michel. Mercatus Research, September 2016.
  • "'Fixing' the Tax Code: Key Principles for Successful, Sustainable Reform," with Veronique de Rugy, Matthew D. Mitchell, Angela S. Kuck and Adam N. Michel. Mercatus Economic Perspectives, May 2016.
  • "The OECD's Conquest of the United States: Understanding the Costs and Consequences of the BEPS Project and Tax Harmonization," with Adam N. Michel. Mercatus Research, March 2016.
  • "Biennial Budgeting: A Look at Intents vs. Outcomes," with Angela S. Kuck and Adam N. MIchel. Mercatus on Policy, March 2016.
  • "Don't Put American Innovation in a Patent Box: Tax Policy, Intellectual Property, and the Future of R&D," with Adam N. Michel. Mercatus on Policy, December 2015.
  • "Locking Out Prosperity: The Treasury Department's Misguided Regulation to Address the Symptoms of Corporate Inversions While Ignoring the Cause," with Courtney S. Michaluk and Adam N. Michel. Mercatus on Policy, December 2015.
  • "Can a Research and Development Tax Credit be Properly Designed for Economic Efficiency?" with Adam Michel. Mercatus Research, July 2015.
  • "Legislative Impact Accounting: Rethinking How to Account for Policies' Economic Costs in the Federal Budget Process," with Patrick A. McLaughlin. Mercatus Working Paper, June 2015.
  • "Saving Social Security Disability Insurance: Reforms within the Context of Holistic Social Security Reform," with Jason S. Seligman. Mercatus Working Paper, March 2015.
  • "Options for Corporate Capital Cost Recovery: Tax Rates and Depreciation," with Adam Michel. Mercatus Research, January 2015.
  • "Curbing the Surge in Year-End Federal Government Spending: Reforming 'Use It or Lose It' Rules," with Robert Greene. Mercatus Working Paper, September 2014.
  • "The United States' Debt Crisis: Far From Solved," with Veronique de Rugy. Mercatus on Policy, August 2014.
  • "Reforming the Mortgage Interest Deduction," with Jacob Feldman. Mercatus Working Paper, June 2014.
  • "Medicaid Overview," with John Pulito. Mercatus Research, December 2013.
  • "Budget Conference 2013: Principles for a Credible Deal," with Veronique de Rugy. Mercatus Research, December 2013.
  • "The Debt Limit Debate 2013: Addressing Key Myths," with Veronique de Rugy. Mercatus Economic Perspectives,      October 2013.
  • "The Hidden Costs of Tax Compliance, with Jacob Feldman. Mercatus Research, May 2013.
  • "The Debt Ceiling: Assets Available to Prevent Default," with Veronique de Rugy. Mercatus Research, January 2013.
  • "Reducing Debt and Other Measures for Improving U.S. Competitiveness," with Jakina Debnam. Mercatus Research Paper, November 2012.
  • "Limiting Social Security's Drag on Economic Growth," with Charles Blahous. Mercatus Research Paper,
    November 2012.
  • "Taxing Marriage: Microeconomic Behavioral Responses to the Marriage Penalty and Reforms for the 21st Century," with Jacob Feldman. Mercatus Working Paper, September 2012.
  • "'Fixing' the Tax Code: Key Principles for Successful Reform," with Veronique de Rugy and Matthew D. Mitchell. Mercatus Economic Perspectives, November 2011.
  • "When Are Tax Expenditures Really Spending? A Look at Tax Expenditures and Lessons from the Tax Reform Act of 1986," with Jacob Feldman. Mercatus Working Paper, November 2011.
  • "Why the United States Needs to Restructure the Corporate Income Tax," with Nick Tuszynski. Mercatus Working Paper, November 2011.
  • "A Sisyphean Task? Attempts to Control Medicare Spending via the Inpatient Prospective System and the Fee-For-Service Physician Reimbursement System," with John Pulito. Mercatus Working Paper, September 2011.
  • "The Debt Limit Debate," with Veronique de Rugy. Mercatus Working Paper, May 2011.
  • "The Debt Ceiling Debate: What Is At Stake," with Veronique de Rugy. Mercatus Research Summary, April 2011.
  • "Lessons from the 1986 Tax Reform Act: What Policy Makers Need to Learn to Avoid the Mistakes of the Past," with Jacob Feldman. Mercatus Working Paper, April 2011.
  • "The 1 Percent Solution: Balancing the Federal Budget," Mercatus Working Paper, February 2011.
  • “Can We Trust The Social Security Trust Funds?,” with Veronique de Rugy, Mercatus on Policy, January 2011.
  • “Uncertainty and Taxes: A Fatal Policy Mix,” with Katelyn Christ, Mercatus Working Paper, December 2010.
  • “Artificially Sweetening the COLA,” Mercatus on Policy, November 2010.
U.S. Social Security Administration
  • “Estimated Retirement Benefits in the Social Security Statement,” November 2008.
United States Congress – Joint Economic Committee (JEC) – Committee Reports and Studies
  • “Reforming the U.S. Corporate Tax System to Increase Corporate Tax Competitiveness,” May 2005.
  • “Providing Tax Equity for Mutual Fund Investors:Changing the Tax Treatment of Capital Gain Distributions,” April 2004.
  • “A Comparison of Tax Distribution Tables:How Missing or Incomplete Information Distorts Perspectives,” December 2003.
  • “The Misleading Effects of Averages in Tax Distribution Analysis,” September 2003.
  • “The Taxation of Individual Retirement Plans:Increasing Choice for Seniors,” September 2002.
  • “Extending the Budget Enforcement Act: Revision of PAYGO Rules Necessary for Better Tax Policy,” May 2002.
  • “The Taxation of Mutual Fund Investors:Performance, Saving and Investment,” April 2001.
  • “Encouraging Personal Saving and Investment:Changing the Tax Treatment of Unrealized Capital Gains,” June 2000.
  • “A Guide to Tax Policy Analysis:The Central Tendency of Federal Income Tax Liabilities in Distributional Analysis,” May 2000.
  • “A Guide to Tax Policy Analysis:Problems with Distributional Tax Tables,” January 2000.
JEC Policy Briefs
Conference Papers and Presentations
  • "Household Reactions and Strategic Responses to Retirement Wealth Building and Decumulation in a Low Interest Rate Environment," with Jason S. Seligman. 2017 Symposium - Saving and Retirement in an Uncertain Financial Environment. Pension Research Council, Wharton Business School, University of Pennsylvania, Philadelphia, Pennsylvania. May 4 - 5, 2017.
  • "Beyond All or Nothing: Reforming SSDI to Encourage Work and Wealth," with Jason S. Seligma. McCrery-Pomeroy SSDI Solutions Conference. Committee for a Responsible Federal Budget.  Washington, DC.  August 4, 2015.
  • "Retirement Behavior and the Global Financial Crisis," with John W.R. Phillips. 2011 Symposium - Reshaping Retirement Security: Lessons from the Global Financial Crisis. Pension Research Council, Wharton Business School, University of Pennsylvania, Philadelphia, Pennsylvania. May 5 - 6, 2011.
  • “The Politics of Distribution Tables in Tax Policy Analysis.” Association for Public Policy Analysis and Management (APPAM), Twenty-Eighth Annual Research Conference, Madison, Wisconsin. November 2 – 4, 2006).
  • A Comparison of Tax Distribution Tables: How Missing or Incomplete Information Distorts Perspectives. "Presented at the Virginia Tech College of Architecture and Urban Studies Research Symposium 2006, Blacksburg, VA. February 1 – 2, 2006.
  • “A Comparison of Tax Distribution Tables:How Missing or Incomplete Information Distorts Perspectives.”Presented at The Heritage Foundation conference titled The Secret Chamber or the Public Square: How Washington Makes Tax Policy, Washington, DC. December 9, 2004.
Congressional Testimony
  • "Restoring and Modernizing Social Security Through Sustainable Reform." United States House of Representatives, Committee on the Budget. Hearing on "Restoring the Trust for Americans at or Near Retirement." July 13, 2016.
  • "Restoring Equity and Fairness to the Social Security Windfall Elimination Provision (WEP) and Government Pension Offset (GPO)." United States House of Representatives, Committee on Ways and Means, Subcommittee on Social Security. Hearing on "Social Security and Public Servants: Ensuring Equal Treatment."  May 22, 2016.
  • "Curbing Wasteful Year-End Federal Government Spending: Reforming "Use It or Lose It" Rules."  United States Senate, Committee on Homeland Security and Governmental Affairs, Subcommittee on Federal Spending Oversight and Emergency Management. Hearing on "Prudent Planning or Wasteful Binge? A Look at End of the Year Spending."  September 30, 2015.
  • "Addressing the Real 'Retirement Crisis' through Sustainable Social Security Reform." United States Senate, Committee on Finance, Subcommittee on Social Security, Pensions, and Family Policy. Hearing on "Strengthening Social Security to Meet the Needs of Tomorrow's Retirees." May 21, 2014.
  • “Reforming Social Security to Better Promote Retirement Security." United States House of Representatives, Committee on Ways and Means, Subcommittee on Social Security. Hearing on "The President's and Other Bipartisan Entitlement Reform Proposals." May 23, 2013.
  • Increasing America's Competitiveness by Lowering the Corporate Tax Rate and Simplifying the Tax Code." United States Senate Committee on Finance. Hearing on Extenders and Tax Reform: Seeking Long-Term Solutions." January 31, 2012.
Dissertation