2018 Statistics of Income Joint Statistical Research Program projects

Adding to the Databank:  Creating Measures of Employer and Job Quality

  • Bruce Sacerdote - Dartmouth College

The Analysis of Benefit Program Interactions and Potential Outreach to Improve EITC Take-Up

  • Dayanand Manoli - University of Texas at Austin

Analysis to Understand and Improve Taxpayer Compliance and Enforcement Related to Refundable Tax Credits

  • Dayanand Manoli - University of Texas at Austin

Analyzing the Growth of Small Businesses, 2000–2016

  • Richard Prisinzano - Penn-Wharton Budget Model
  • Elena Patel - University of Utah

Behavioral Responses and Tax Compliance with Retirement Savings Contributions Limits

  • Dayanand Manoli - University of Texas at Austin
  • Alan Auerbach - University of California, Berkeley

Big Data Analytics and IRS Criminal Investigation 

  • Eugene Soltes - Harvard University

Classification of Firms, Workers, and Return to Successful Innovation

  • Joel Slemrod - University of Michigan
  • Max Risch - Princeton University
  • Stefanie Stantcheva – Harvard University
  • Paul Organ - University of Michigan

Creation of a Data Set of Unrealized Capital Gains and Haig-Simons Income

  • Jacob Robbins - Brown University

Determinants of Corporate Organizational Structure

  • Ashish Agarwal - University of Texas at Austin
  • Steven Utke - University of Connecticut
  • Shannon Chen - University of Arizona

Do U.S. Multinationals Compete on Foreign Tax Evasion?

  • Michele Mullaney - University of North Carolina

Effects of Foreign Tax Costs on Domestic Investment

  • Rosanne Altshuler - Rutgers University
  • Juan Carlos Suarez Serrato - Duke University

FACTA:  Effects on Bank Secrecy, U.S. Financial Institutions, Industry Composition, and the Quality of Foreign Financial Institutions’ Reporting

  • Andrew Belnap - University of North Carolina
  • Braden Williams - University of Texas
  • Jacob Thornock - Brigham Young University

Firm-Worker Relationships and Responses to Policy Incentives

  • Nirupama Rao - University of Michigan
  • Max Risch - Princeton University

The Impact of Outreach on Delinquent Tax Files

  • Matthias Kasper - Tulane University
  • James Alm - Tulane University
  • Erich Kirchler - University of Vienna

The Impact of State Income Tax Rates on Migration Between Major Core-Based Statistical Areas:  A Tale of Six Cities

  • Anton Haidorfer - Center for Housing Risk Research

Income Volatility, Tax Payments, and Tax Refunds

  • Dan Silverman - Arizona State University
  • Michael Gelman - Claremont McKenna College
  • Dawn Zinsser - University of Michigan
  • Shachar Kariv - University of California, Berkeley
  • Mathew Shapiro - University of Michigan

Individual Trading Behavior

  • Jeff Hoopes - University of North Carolina

Patterns of Horizontal and Vertical Equity of the U.S. Individual Income Tax, 1966–2017

  • Robert Strauss - Carnegie Mellon University

Public Scrutiny and Tax Compliance: The Case of the Unrelated Business Income Tax

  • Brian Galle - Georgetown University Law Center
  • Benjamin Marx - University of Illinois Urbana

The Role of Foreign Financial Intermediaries in Offshore Tax Compliance

  • Andrew Belnap - University of North Carolina
  • Braden Williams - University of Texas
  • Jacob Thornock - Brigham Young University

Salience and Strategic Income Acquisition:  Lessons in Taxpayer Behavior From Retirement Account Distributions

  • Ellen Stuart - University of Michigan

Social Security Revenue Options: Lessons About Costs and Distributional Effects From Longitudinal Tax Data

  • Melissa Favreault - Urban Institute
  • Karen Smith - Urban Institute
  • Richard W Johnson - Urban Institute

Tax Administration of the Platform Economy and Response to the Tax Cuts and Jobs Act

  • Matthew Denes - Carnegie Mellon University
  • Spyridon Lagaras - University of Pittsburgh
  • Margarita Tsoutsoura - Cornell University

Tax Behavior Following Mergers and Acquisitions

  • Katherine Waldock - Georgetown University  

Tax Compliance of Intangible-Intensive Businesses

  • Ellen McGrattan - University of Minnesota
  • Anmol Bhandari - University of Minnesota

Tax Incentives and Retirement Savings

  • Geoffrey Sanzenbacher - Boston College
  • Gal Wettstein - Boston College
  • Anqi Chen - Boston College

Tax Reform and the Real Economy: The Case of Passthroughs

  • Eric Zwick - University of Chicago
  • Danny Yagan - University of California, Berkeley
  • Owen Zidar - Princeton University

U.S. Country-by-Country Reporting

  • Erin Towery - University of Georgia
  • Michelle Nessa - Michigan State University
  • Mary Vernon - University of Wisconsin
  • Jane Song - University of Georgia
  • Anh Persson - Michigan State University

Using Tax Data and Information Returns to Examine Nonfilers and Income Distribution Among Low-Income Filing Units:  A Time-Series Analysis

  • Robert Moffitt - Johns Hopkins University

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