Lucas Goodman

U.S. Department of the Treasury

1500 Pennsylvania Avenue

Washington, DC 20220

United States

SCHOLARLY PAPERS

6

DOWNLOADS

216

SSRN CITATIONS

0

CROSSREF CITATIONS

5

Scholarly Papers (6)

1.

Dynamic Patterns of Loss Use and Effective Tax Rates: Owners of S-Corporations

Number of pages: 58 Posted: 02 Jun 2020
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 69 (392,656)
Citation 1

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

2.

The Evolution of Leakage and Retirement Asset Flows in the U.S.

Number of pages: 45 Posted: 11 Sep 2019
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 66 (401,882)
Citation 2

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

3.

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 36 (519,478)
Citation 1

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

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 29 (556,444)
Citation 1

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

5.

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 13 (663,116)

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

6.

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: 17 Apr 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 (739,705)
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