Andrew Whitten

U.S. Department of the Treasury - Office of Tax Analysis (OTA)

Financial Economist

1500 Pennsylvania Ave., N.W.

Washington, DC 20220

United States

http://andrewwhitten.com

  • U.S. Department of the Treasury - Office of Tax Analysis (OTA)

SCHOLARLY PAPERS

15

DOWNLOADS

3,564

TOTAL CITATIONS

47

Scholarly Papers (15)

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1.

Financial Inclusion Across the United States

Number of pages: 43 Posted: 06 Dec 2021 Last Revised: 29 Jan 2025
Motohiro Yogo, Andrew Whitten and Natalie Cox
Princeton University - Department of Economics, U.S. Department of the Treasury - Office of Tax Analysis (OTA) and Princeton University - Department of Economics
Downloads 1,030 (46,528)
Citation 3

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Financial participation, Household finance, Inequality, Racial disparities, Tax policy

2.

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 788 (67,041)
Citation 22

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

3.

Estimating the Elasticity of Broad Income for High-Income Taxpayers

Number of pages: 71 Posted: 14 Oct 2016
Laura Kawano, Caroline Weber and Andrew Whitten
University of Michigan at Ann Arbor, University of Kentucky and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 438 (140,035)
Citation 6

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Elasticity of Broad Income, Elasticity of Taxable Income, Personal Income Tax

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 294 (217,183)
Citation 8

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

5.

IPOs and Corporate Taxes

FEDS Working Paper No. 2021-58
Number of pages: 52 Posted: 16 Sep 2021 Last Revised: 01 Dec 2022
Christine Dobridge, Rebecca Lester and Andrew Whitten
Board of Governors of the Federal Reserve System, Stanford Graduate School of Business and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 251 (255,409)

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initial public offering (IPO), tax planning, multinational tax

6.

The Secular Decline in Private Firm Leverage

Downloads 243 (263,665)

The Secular Decline in Private Firm Leverage

Number of pages: 53 Posted: 01 Dec 2023
Aymeric Bellon, Erik Gilje, Christine Dobridge and Andrew Whitten
University of North Carolina (UNC) at Chapel Hill - Finance Area, University of Pennsylvania - The Wharton School, Board of Governors of the Federal Reserve System and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 199 (317,814)

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The Secular Decline in Private Firm Leverage

NBER Working Paper No. w30034
Number of pages: 54 Posted: 16 May 2022 Last Revised: 26 Jul 2023
Christine Dobridge, Erik Gilje and Andrew Whitten
Board of Governors of the Federal Reserve System, University of Pennsylvania - The Wharton School and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 44 (878,028)

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7.

IPOs and Foreign Tax Structures

Number of pages: 51 Posted: 15 Apr 2024
Christine Dobridge, Rebecca Lester and Andrew Whitten
Board of Governors of the Federal Reserve System, Stanford Graduate School of Business and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 118 (493,978)

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Initial public offering (IPO), tax planning, multinational tax

8.

Optimal Taxation of Internalities: The Role of Market Incentives

Number of pages: 28 Posted: 17 Oct 2016 Last Revised: 10 Nov 2016
Andrew Whitten
U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 111 (517,222)

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Cognitive bias, imperfect competition, internality, internality tax, market failure, optimal taxation

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 92 (588,503)
Citation 2

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

10.

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 68 (698,696)
Citation 2

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

11.

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 41 (882,190)
Citation 1

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12.

Automatic Tax Filing: Simulating a Pre-Populated Form 1040

NBER Working Paper No. w30008
Number of pages: 39 Posted: 02 May 2022 Last Revised: 30 Jun 2023
Lucas Goodman, Katherine Lim, Bruce Sacerdote and Andrew Whitten
U.S. Department of the Treasury, Minneapolis Federal Reserve Bank, Dartmouth College - Department of Economics and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 39 (899,958)
Citation 1

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13.

How Do Business Owners Respond to a Tax Cut? Examining the 199a Deduction for Pass-Through Firms

NBER Working Paper No. w28680
Number of pages: 49 Posted: 12 Apr 2021 Last Revised: 14 May 2023
Lucas Goodman, Katherine Lim, Bruce Sacerdote and Andrew Whitten
U.S. Department of the Treasury, U.S. Department of the Treasury, Office of Tax Analysis, Dartmouth College - Department of Economics and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 28 (1,009,748)
Citation 2

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14.

Taxing S Corporations as C Corporations

Number of pages: 29 Posted: 03 Feb 2025
Lucas Goodman, Quinton White and Andrew Whitten
U.S. Department of the Treasury, U.S. Department of the Treasury and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 19 (1,130,377)

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15.

Financial Inclusion Across the United States

NBER Working Paper No. w33256
Number of pages: 43 Posted: 26 Dec 2024
Motohiro Yogo, Andrew Whitten and Natalie Bachas
Princeton University, U.S. Department of the Treasury - Office of Tax Analysis (OTA) and Princeton University - Department of Economics
Downloads 4 (1,281,647)
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