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

12

DOWNLOADS

2,006

SSRN CITATIONS

16

CROSSREF CITATIONS

7

Scholarly Papers (12)

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 686 (54,699)
Citation 5

Abstract:

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

2.

Financial Inclusion Across the United States

Number of pages: 37 Posted: 06 Dec 2021 Last Revised: 25 Apr 2022
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 517 (78,251)

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

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 317 (136,698)
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 233 (186,348)
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: 75 Posted: 16 Sep 2021 Last Revised: 31 May 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 83 (413,215)

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Corporate tax, IPO, Investment, tax havens

6.

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 59 (495,151)

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

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, 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 (556,799)
Citation 2

Abstract:

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

8.

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 (609,988)
Citation 2

Abstract:

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

9.

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 (767,271)
Citation 1

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10.

The Secular Decline in Private Firm Leverage

NBER Working Paper No. w30034
Number of pages: 48 Posted: 16 May 2022 Last Revised: 25 Jul 2022
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 8 (827,267)
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11.

Automatic Tax Filing: Simulating a Pre-Populated Form 1040

NBER Working Paper No. w30008
Number of pages: 30 Posted: 02 May 2022 Last Revised: 30 Jun 2022
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 6 (848,994)
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12.

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 2022
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 (884,982)
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