Jacob Mortenson

Joint Committee on Taxation, US Congress

Economist

502 Ford House Office Building

Washington, DC 20515

United States

http://www.jacobmortenson.com

SCHOLARLY PAPERS

23

DOWNLOADS
Rank 30,967

SSRN RANKINGS

Top 30,967

in Total Papers Downloads

2,989

SSRN CITATIONS
Rank 19,501

SSRN RANKINGS

Top 19,501

in Total Papers Citations

52

CROSSREF CITATIONS

18

Scholarly Papers (23)

1.

Bunching to Maximize Tax Credits: Evidence from Kinks in the U.S. Tax Schedule

Number of pages: 36 Posted: 23 Jan 2016 Last Revised: 20 Jul 2019
Jacob Mortenson and Andrew Whitten
Joint Committee on Taxation, US Congress and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 738 (62,879)
Citation 13

Abstract:

Loading...

bunching; tax credits; tax evasion; public finance; self-employment

Earnings Business Cycles: The Covid Recession, Recovery, and Policy Response

Number of pages: 27 Posted: 23 Dec 2022
Jeff Larrimore, Jacob Mortenson and David Splinter
Board of Governors of the Federal Reserve System, Joint Committee on Taxation, US Congress and Joint Committee on Taxation
Downloads 429 (121,913)

Abstract:

Loading...

Covid-19, wages, earnings, stimulus checks, unemployment insurance, countercyclical policy, government transfers

Earnings Business Cycles: The COVID Recession, Recovery, and Policy Response

FEDS Working Paper No. 2023-1-6
Number of pages: 18 Posted: 11 May 2023
Jeff Larrimore, Jacob Mortenson and David Splinter
Board of Governors of the Federal Reserve System, Joint Committee on Taxation, US Congress and Joint Committee on Taxation
Downloads 17 (986,233)

Abstract:

Loading...

Covid-19, Wages, Earnings, Stimulus checks, Unemployment insurance, Countercyclical policy, Government transfers

3.

Leakage from Retirement Savings Accounts in the U.S.

Number of pages: 65 Posted: 11 Sep 2019 Last Revised: 14 Jul 2021
U.S. Department of the Treasury, Joint Committee on Taxation, Joint Committee on Taxation, US Congress and Joint Committee on Taxation, U.S. Congress
Downloads 277 (198,279)
Citation 2

Abstract:

Loading...

Leakage, Retirement, Tax Policy, Defined Contribution, Defined Benefit, Job Loss, Tax Data

4.

The Effects of Required Minimum Distribution Rules on Withdrawals from Traditional IRAs

Number of pages: 57 Posted: 21 Apr 2016 Last Revised: 20 Jul 2019
Jacob Mortenson, Heidi Schramm and Andrew Whitten
Joint Committee on Taxation, US Congress, Joint Committee on Taxation, U.S. Congress and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 269 (204,282)
Citation 8

Abstract:

Loading...

Asset decumulation, income taxation, Individual Retirement Accounts, investment, required minimum distributions, retirement

5.
Downloads 210 (259,553)
Citation 5

Earnings Shocks and Stabilization During COVID-19

Number of pages: 34 Posted: 02 Jul 2021
Jeff Larrimore, Jacob Mortenson and David Splinter
Board of Governors of the Federal Reserve System, Joint Committee on Taxation, US Congress and Joint Committee on Taxation
Downloads 185 (290,706)
Citation 2

Abstract:

Loading...

COVID-19, wage earnings, stimulus checks, unemployment insurance, countercyclical policy

Earnings Shocks and Stabilization During Covid-19

FEDS Working Paper No. 2021-52
Number of pages: 34 Posted: 06 Aug 2021 Last Revised: 02 Sep 2021
Jeff Larrimore, Jacob Mortenson and David Splinter
Board of Governors of the Federal Reserve System, Joint Committee on Taxation, US Congress and Joint Committee on Taxation
Downloads 25 (904,428)
Citation 6

Abstract:

Loading...

COVID-19, Wage earnings, Stimulus checks, Unemployment insurance, Countercyclical policy

Changes in Retirement Savings during the COVID Pandemic

Number of pages: 19 Posted: 01 Apr 2022 Last Revised: 20 Jun 2022
Elena Derby, Lucas Goodman, Kathleen Mackie and Jacob Mortenson
Government of the United States of America - Joint Committee on Taxation, U.S. Department of the Treasury, Joint Committee on Taxation and Joint Committee on Taxation, US Congress
Downloads 117 (424,330)

Abstract:

Loading...

retirement saving, covid, tax policy

Changes in Retirement Savings During the COVID Pandemic

Wharton Pension Research Council Working Paper No. 2022-17
Number of pages: 39 Posted: 17 Aug 2022
Elena Derby, Lucas Goodman, Kathleen Mackie and Jacob Mortenson
Government of the United States of America - Joint Committee on Taxation, U.S. Department of the Treasury, Joint Committee on Taxation and Joint Committee on Taxation, US Congress
Downloads 52 (694,601)
Citation 1

Abstract:

Loading...

saving, pensions, retirement, pandemic

7.

Worker and Spousal Responses to Automatic Enrollment

Journal of Public Economics, Vol. 223, No. 104910, 2023
Number of pages: 85 Posted: 04 Apr 2022 Last Revised: 27 Aug 2023
Elena Derby, Kathleen Mackie and Jacob Mortenson
Government of the United States of America - Joint Committee on Taxation, Joint Committee on Taxation and Joint Committee on Taxation, US Congress
Downloads 120 (414,625)

Abstract:

Loading...

Retirement saving, automatic enrollment, nudge

8.

Corporate Taxes and the Earnings Distribution: Effects of the Domestic Production Activities Deduction

FEDS Working Paper No. 2021-81
Number of pages: 85 Posted: 05 Jan 2022
Christine Dobridge, Paul Landefeld and Jacob Mortenson
Board of Governors of the Federal Reserve System, Government of the United States of America - Joint Committee on Taxation and Joint Committee on Taxation, US Congress
Downloads 117 (422,531)
Citation 1

Abstract:

Loading...

Corporate taxation, Earnings distribution, Employment, Investment

9.

Household Incomes in Tax Data: Using Addresses to Move from Tax Unit to Household Income Distributions

FEDS Working Paper No. 2017-2
Number of pages: 39 Posted: 08 Jan 2017 Last Revised: 09 Feb 2017
Jeff Larrimore, Jacob Mortenson and David Splinter
Board of Governors of the Federal Reserve System, Joint Committee on Taxation, US Congress and Joint Committee on Taxation
Downloads 93 (496,665)
Citation 6

Abstract:

Loading...

EITC, Household Income, IRS Data, Income Inequality, Tax Unit Income

10.

Income and Earnings Mobility in U.S. Tax Data

FEDS Working Paper No. 2015-061, http://dx.doi.org/10.17016/FEDS.2015.061
Number of pages: 36 Posted: 25 Aug 2015
Jeff Larrimore, Jacob Mortenson and David Splinter
Board of Governors of the Federal Reserve System, Joint Committee on Taxation, US Congress and Joint Committee on Taxation
Downloads 91 (503,456)

Abstract:

Loading...

Administrative data, income mobility, post-tax income

11.

Tax Avoidance Through Corporate Accounting: Insights for Corporate Tax Bases

Number of pages: 53 Posted: 13 Jul 2023 Last Revised: 24 Feb 2024
Eric Heiser, Michael Love and Jacob Mortenson
Columbia University, Department of Economics, Columbia Law School and Joint Committee on Taxation, US Congress
Downloads 80 (544,928)

Abstract:

Loading...

Tax avoidance, Reclassification, Corporate Taxation

12.

The Absence of Income Effects at the Onset of Child Tax Benefits

Number of pages: 24 Posted: 03 Dec 2018
Jacob Mortenson, Heidi Schramm, Andrew Whitten, Lin Xu and Lin Xu
Joint Committee on Taxation, US Congress, Joint Committee on Taxation, U.S. Congress, U.S. Department of the Treasury - Office of Tax Analysis (OTA) and Cornell UniversityGovernment of the United States of America - Joint Committee on Taxation
Downloads 76 (561,250)
Citation 2

Abstract:

Loading...

income effects, labor supply, saving, tax credits, unearned income

13.

All Income is Not Created Equal: Cross-Tax Elasticity Estimates in the United States

Number of pages: 44 Posted: 12 Sep 2015 Last Revised: 05 Mar 2016
Jacob Mortenson
Joint Committee on Taxation, US Congress
Downloads 68 (596,543)
Citation 2

Abstract:

Loading...

elasticity of taxable income, cross-tax elasticity

14.

Online Appendix to 'The Effects of Required Minimum Distribution Rules on Withdrawals from Traditional Individual Retirement Accounts'

Number of pages: 27 Posted: 27 Oct 2016 Last Revised: 04 Aug 2019
Jacob Mortenson, Heidi Schramm and Andrew Whitten
Joint Committee on Taxation, US Congress, Joint Committee on Taxation, U.S. Congress and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 58 (646,426)
Citation 2

Abstract:

Loading...

Asset decumulation, income taxation, Individual Retirement Accounts, investment, required minimum distributions, retirement

15.

Constructing Confidence Intervals for BIFSG Disparity Estimates

Number of pages: 5 Posted: 28 Jan 2024
Elena Derby, Connor Dowd and Jacob Mortenson
Government of the United States of America - Joint Committee on Taxation, Government of the United States of America - Joint Committee on Taxation and Joint Committee on Taxation, US Congress
Downloads 42 (743,226)

Abstract:

Loading...

BIFSG, Race, Ethnicity, Confidence Interval, Inference, Standard Error, Tax

16.

The TCJA and Domestic Corporate Tax Rates

FEDS Working Paper No. 2023-78
Number of pages: 29 Posted: 05 Jan 2024
Board of Governors of the Federal Reserve System, University of California, Berkeley - Department of Economics, Joint Committee on Taxation, U.S. Congress and Joint Committee on Taxation, US Congress
Downloads 38 (771,610)

Abstract:

Loading...

Corporate taxes, Tax Cuts and Jobs Act, Tax reform

17.

Online Appendix to 'Bunching to Maximize Tax Credits: Evidence from Kinks in the U.S. Tax Schedule'

Number of pages: 15 Posted: 17 Jul 2019
Jacob Mortenson and Andrew Whitten
Joint Committee on Taxation, US Congress and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 33 (809,624)
Citation 1

Abstract:

Loading...

18.

Whose Child is this? Shifting of Dependents Among EITC Claimants within the Same Household

FEDS Working Paper No. 2017-89
Number of pages: 30 Posted: 07 Sep 2017
David Splinter, Jeff Larrimore and Jacob Mortenson
Joint Committee on Taxation, Board of Governors of the Federal Reserve System and Joint Committee on Taxation, US Congress
Downloads 30 (834,022)

Abstract:

Loading...

Earned income tax credit, Household level tax coordination, Tax avoidance

19.

Worker and Spousal Responses to Automatic Enrollment

Number of pages: 72 Posted: 11 Mar 2022
Elena Derby, Kathleen Mackie and Jacob Mortenson
Government of the United States of America - Joint Committee on Taxation, Joint Committee on Taxation and Joint Committee on Taxation, US Congress
Downloads 15 (973,939)

Abstract:

Loading...

Keywords: Retirement saving, automatic enrollment, nudge

20.

Presence and Persistence of Poverty in U.S. Tax Data

NBER Working Paper No. w26966
Number of pages: 42 Posted: 13 Apr 2020 Last Revised: 08 Mar 2023
Jeff Larrimore, Jacob Mortenson and David Splinter
Board of Governors of the Federal Reserve System, Joint Committee on Taxation, US Congress and Joint Committee on Taxation
Downloads 14 (983,967)
Citation 3

Abstract:

Loading...

21.

Statistical Bias in Racial and Ethnic Disparity Estimates Using BIFSG

Number of pages: 41
Connor Dowd, Elena Derby and Jacob Mortenson
Government of the United States of America - Joint Committee on Taxation, Government of the United States of America - Joint Committee on Taxation and Joint Committee on Taxation, US Congress
Downloads 5

Abstract:

Loading...

Tax, BIFSG, BISG, race, ethnicity,

22.

Income Declines During COVID-19

FEDS Notes No. 2022-07-07
Posted: 12 Jul 2022
Jeff Larrimore, Jacob Mortenson and David Splinter
Board of Governors of the Federal Reserve System, Joint Committee on Taxation, US Congress and Joint Committee on Taxation

Abstract:

Loading...

23.

Unemployment Insurance in Survey and Administrative Data

FEDS Notes No. 2022-07-05-2
Posted: 12 Jul 2022
Jeff Larrimore, Jacob Mortenson and David Splinter
Board of Governors of the Federal Reserve System, Joint Committee on Taxation, US Congress and Joint Committee on Taxation

Abstract:

Loading...