Heidi Schramm

Joint Committee on Taxation, U.S. Congress

Economist

H2-502 Ford House Office Building

Washington, DC 20515

United States

SCHOLARLY PAPERS

5

DOWNLOADS

398

SSRN CITATIONS
Rank 44,377

SSRN RANKINGS

Top 44,377

in Total Papers Citations

7

CROSSREF CITATIONS

9

Scholarly Papers (5)

1.

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 219 (173,366)
Citation 8

Abstract:

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

2.

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 89 (350,599)
Citation 2

Abstract:

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

3.

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 (558,970)
Citation 2

Abstract:

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

4.

Characteristics and Motives of Roth Converters: Evidence from the 2010 Repeal of Income Limits

Number of pages: 56 Posted: 12 Jul 2019
Lucas Goodman and Heidi Schramm
U.S. Department of the Treasury and Joint Committee on Taxation, U.S. Congress
Downloads 31 (564,401)
Citation 1

Abstract:

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Individual Retirement Arrangements, Roth IRA, Roth conversion, asset accumulation, income taxation, retirement

5.

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 27 (588,332)
Citation 2

Abstract:

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