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

17

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SSRN CITATIONS
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14

CROSSREF CITATIONS

13

Scholarly Papers (17)

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 685 (54,707)
Citation 5

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 233 (186,015)
Citation 8

Abstract:

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

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 196 (218,486)
Citation 2

Abstract:

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

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 169 (248,581)
Citation 1

Abstract:

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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 19 (745,781)

Abstract:

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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 64 (481,582)

Abstract:

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retirement saving, covid, tax policy

6.

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 74 (440,324)
Citation 2

Abstract:

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

7.

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 61 (486,559)

Abstract:

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Administrative data, income mobility, post-tax income

8.

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 49 (536,893)
Citation 2

Abstract:

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elasticity of taxable income, cross-tax elasticity

9.

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 45 (555,854)
Citation 2

Abstract:

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

10.

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 39 (586,594)

Abstract:

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Corporate taxation, Earnings distribution, Employment, Investment

11.

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 35 (608,963)
Citation 2

Abstract:

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

12.

Worker and Spousal Responses to Automatic Enrollment

Number of pages: 72 Posted: 04 Apr 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 29 (646,303)

Abstract:

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Retirement saving, automatic enrollment, nudge

13.

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 17 (738,703)

Abstract:

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

14.

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 14 (765,650)
Citation 1

Abstract:

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15.

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: 07 Sep 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 10 (804,561)

Abstract:

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16.

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:

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17.

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:

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