Research

Peer-Reviewed Academic Publications

"Automated Tax Filing: Simulating a PrePopulated Form 1040", National Tax Journal, 76(4),  805-838, 2023 with Katherine Lim, Bruce Sacerdote, and Andrew Whitten.

"Why do People Engage in Roth Conversions", National Tax Journal, 76(3), 2023 with Heidi Schramm.

"Set it and Forget it? Financing Retirement in the Age of Defaults", Journal of Financial Economics, 148(1), 2023 with Anita Mukherjee and Shanthi Ramnath.

"Implications of Tax Loss Asymmetry for Owners of S-Corporations," American Economic Journal: Economic Policy, 15(1), 2023 with Elena Patel and Molly Saunders-Scott.

"Leakage from Retirement Savings Accounts in the U.S.," National Tax Journal, 74(3), 689-719, 2021 with Kathleen Mackie, Jacob Mortenson, and Heidi Schramm.

“Unemployment Insurance Generosity and Aggregate Employment,” American Economic Journal: Economic Policy, 13(2), 58-99, 2021, with Christopher Boone, Arindrajit Dube, and Ethan Kaplan.

"Catching up or crowding out? The crowd-out effects of catch-up retirement contributions on non-retirement saving," Journal of Public Economics, 188, 2020. PDF Available here.

"Pass-Through Entity Responses to Preferential Tax Rates: Evidence on Economic Activity and Owner Compensation in Kansas," National Tax Journal, 71(4), 687-706, 2018, with Jason Debacker, Bradley T. Heim, Shanthi P. Ramnath, and Justin M. Ross.

“The Effect of the Affordable Care Act Medicaid Expansion on Migration,” Journal of Policy Analysis and Management, 36(1), 211-238, 2017.

Other Publications

"Delivering Aid to Businesses through the Payroll Tax System: The Case of the Employee Retention Credit," National Tax Journal 76(2), 2023.

"Changes in Retirement Savings during the COVID Pandemic," with Elena Derby, Kathleen Mackie, and Jacob Mortenson. Pension Research Center Working Paper, 2022. PDF available here. 

"Business Uptake of Investment Expensing," with Thomas Brosy and Thornton Matheson, Tax Notes, 177(1), 27-33, 2022.

"A Few Goodmen: Surname-Sharing Economist Coauthors," with Allen Goodman, Joshua Goodman, and Sarena Goodman, Economic Inquiry, 53, 1392-1395, 2015. Presented at the Humor Session of the 2014 AEA/ASSA Meetings.

"Capping the Deductibility of Corporate Interest Expense," with Robert Pozen, Tax Notes, 137(1), 1207-1224, 2012.

Working Papers

"Retirement Tax Shields: A Cohort Study of Traditional and Roth Accounts," with Ben Meiselman. Draft available here. 

"How Do Business Owners Respond to A Tax Cut? Examining the 199A Deduction for Pass-through Firms", with Katherine Lim, Bruce Sacerdote, and Andrew Whitten, 2024. NBER Working Paper No. 28680.

"Tax Policy, Investment, and Firm Financing: Evidence from the U.S. Interest Limitation," with Adam Isen, Jordan Richmond (job market paper), and Matthew Smith. 2023. Draft available here. 

"Efficiency in Household Decision Making: Evidence from the Retirement Savings of U.S. Couples," with Taha Choukhmane and Cormac O'Dea. 2023. NBER Working Paper 31195. 

"State Taxes, Migration, and Capital Gains Realizations," with Ben Sprung-Keyser. 2022. Draft available here. 

Work in Progress

"Transgender Earnings Effects in the United States: Evidence from Administrative Data," with Christopher Carpenter and Maxine Lee.

Resting Papers

"Take-up of Subsidies in the Payroll Tax System During the COVID-19 Pandemic." Office of Tax Analysis Working Paper, 2021. PDF available here.

"The Evolution of Late-Life Income and Assets: Measurement in IRS Tax Data and Three Household Surveys" with James Choi, Justin Katz, David Laibson, and Shanthi Ramnath. Working Paper, 2021. Available here 

"Crowdout in the Decumulation Phase: Evidence from the First Year of Required Minimum Distributions." 2019. Available on SSRN.

"Simulating the 199A Deduction for Pass-through Owners," with Katie Lim, Bruce Sacerdote, and Andy Whitten. Office of Tax Analysis Working Paper, 2019. PDF available here.

“Shifting by S Corporation Shareholders: Evidence from the 2013 Kansas Tax Reform.” 2018. PDF available here.