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

SCHOLARLY PAPERS

8

DOWNLOADS

1,243

SSRN CITATIONS

16

CROSSREF CITATIONS

7

Scholarly Papers (8)

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 637 (50,729)
Citation 4

Abstract:

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

2.

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 278 (134,062)
Citation 6

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

3.

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 218 (170,368)
Citation 8

Abstract:

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

4.

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 41 (502,733)

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

5.

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 32 (547,221)
Citation 2

Abstract:

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

6.

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 21 (615,248)
Citation 2

Abstract:

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

7.

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 13 (672,187)
Citation 1

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8.

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: 54 Posted: 12 Apr 2021 Last Revised: 14 May 2021
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 3 (749,607)
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