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

10

DOWNLOADS
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Top 46,842

in Total Papers Downloads

877

SSRN CITATIONS

0

CROSSREF CITATIONS

9

Scholarly Papers (10)

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 503 (55,470)
Citation 1

Abstract:

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

2.

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 169 (178,275)
Citation 4

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

3.

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

FEDS Working Paper No. 2017-002
Number of pages: 39 Posted: 08 Jan 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 64 (348,241)

Abstract:

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

4.

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 43 (416,526)

Abstract:

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Administrative data, income mobility, post-tax income

5.

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 35 (448,739)
Citation 2

Abstract:

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elasticity of taxable income, cross-tax elasticity

6.

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 23 (508,878)

Abstract:

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

7.

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 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 Government of the United States of America - Joint Committee on Taxation
Downloads 15 (556,076)

Abstract:

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

8.

The Evolution of Leakage and Retirement Asset Flows in the U.S.

Number of pages: 45 Posted: 11 Sep 2019
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 13 (568,440)

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

9.

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

FEDS Working Paper No. 2017-089
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 11 (581,073)

Abstract:

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

10.

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 1 (657,017)

Abstract:

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