Lucas Goodman

U.S. Department of the Treasury

1500 Pennsylvania Avenue

Washington, DC 20220

United States

SCHOLARLY PAPERS

10

DOWNLOADS

649

SSRN CITATIONS

1

CROSSREF CITATIONS

5

Scholarly Papers (10)

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 185 (227,835)
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: 54 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 174 (239,023)

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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 122 (316,637)
Citation 1

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

4.

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 60 (483,754)

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retirement saving, covid, tax policy

5.

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 44 (552,885)
Citation 1

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

6.

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 35 (600,244)
Citation 1

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

7.

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 21 (694,890)

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

8.

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 5 (841,826)
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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: 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 (864,914)
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10.

Changes in Retirement Savings During the COVID Pandemic

Wharton Pension Research Council Working Paper No. 2022-17
Number of pages: 39
Government of the United States of America - Joint Committee on Taxation, U.S. Department of the Treasury, Joint Committee on Taxation and Government of the United States of America - Joint Committee on Taxation
Downloads 0

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saving, pensions, retirement, pandemic