Lucas Goodman

U.S. Department of the Treasury

1500 Pennsylvania Avenue

Washington, DC 20220

United States

SCHOLARLY PAPERS

12

DOWNLOADS

1,120

SSRN CITATIONS

6

CROSSREF CITATIONS

7

Scholarly Papers (12)

1.

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 271 (201,223)
Citation 2

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

2.

Set it and Forget it? Financing Retirement in the Age of Defaults

Number of pages: 63 Posted: 11 Jun 2021 Last Revised: 20 Sep 2021
Lucas Goodman, Anita Mukherjee and Shanthi Ramnath
U.S. Department of the Treasury, Wisconsin School of Business and Federal Reserve Bank of Chicago
Downloads 222 (244,448)

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retirement savings, defaults, memory, escheatment

3.

Implications of Tax Loss Asymmetry for Owners of S-Corporations

Number of pages: 61 Posted: 02 Jun 2020 Last Revised: 09 Jun 2021
Lucas Goodman, Elena Patel and Molly Saunders-Scott
U.S. Department of the Treasury, University of Utah - Department of Finance and Government of the United States of America - Congressional Budget Office (CBO)
Downloads 176 (301,605)
Citation 1

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Tax loss asymmetry, S corporations, effective tax rates, net operating loss

Changes in Retirement Savings during the COVID Pandemic

Number of pages: 19 Posted: 01 Apr 2022 Last Revised: 20 Jun 2022
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 114 (428,504)

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retirement saving, covid, tax policy

Changes in Retirement Savings During the COVID Pandemic

Wharton Pension Research Council Working Paper No. 2022-17
Number of pages: 39 Posted: 17 Aug 2022
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 50 (698,766)
Citation 1

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saving, pensions, retirement, pandemic

5.

Set It and Forget It? Financing Retirement in an Age of Defaults

FRB of Chicago Working Paper No. 2022-50
Number of pages: 64 Posted: 21 Oct 2022
Lucas Goodman, Anita Mukherjee and Shanthi Ramnath
U.S. Department of the Treasury, Wisconsin School of Business and Federal Reserve Bank of Chicago
Downloads 74 (563,636)

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retirement savings, defaults, escheatment

6.

Crowdout in the Decumulation Phase: Evidence from the First Year of Required Minimum Distributions

Number of pages: 62 Posted: 03 Jun 2019
Lucas Goodman
U.S. Department of the Treasury
Downloads 65 (603,874)
Citation 1

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Required minimum distributions, Individual Retirement Arrangements, retirement, decumulation, crowdout, regression discontinuity

7.

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 62 (618,531)
Citation 1

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

8.

Catching Up or Crowding Out? The Crowd-Out Effects of Catch-Up Retirement Contributions on Non-Retirement Saving

Number of pages: 51 Posted: 03 Mar 2020 Last Revised: 21 May 2020
Lucas Goodman
U.S. Department of the Treasury
Downloads 44 (721,046)

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Retirement, crowd-out, regression discontinuity, catch-up, 401(k)

9.

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: 63 Posted: 12 Apr 2021 Last Revised: 14 May 2023
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 19 (921,552)
Citation 1

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10.

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
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 15 (961,229)
Citation 1

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11.

Efficiency in Household Decision Making: Evidence from the Retirement Savings of U.S. Couples

NBER Working Paper No. w31195
Number of pages: 56 Posted: 01 May 2023 Last Revised: 15 May 2023
Taha Choukhmane, Lucas Goodman and Cormac O'Dea
Massachusetts Institute of Technology (MIT), U.S. Department of the Treasury and Yale University
Downloads 8 (1,029,245)
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12.

Retirement tax shields: A cohort study of traditional and Roth accounts

Number of pages: 51
Lucas Goodman and Ben S. Meiselman
U.S. Department of the Treasury and U.S. Department of the Treasury
Downloads 0

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Retirement, Traditional, Roth, Defined Contribution