In recent years, policy makers have adopted many measures to incentivize the establishment of employer-sponsored retirement plans (ESRPs). One such measure - implemented in the early 2000s and made more generous in recent years - allows smaller firms that establish an ESRP to claim a tax credit...

We consider the short-run responses of businesses and their owners to the introduction of Section 199A, a deduction implemented in 2018 that reduced the effective tax rate on pass-through business income. We study the deduction using several datasets derived from de-identified tax records of...

Each year Americans spend over two billion hours and $30 billion preparing individual tax returns, and these filing costs are regressive. To lower and redistribute the filing burden, some commentators have proposed having the IRS pre-populate tax returns for individuals. We evaluate this...

Several states have recently attempted to boost retirement saving by adopting "auto-IRA" policies that require employers not currently offering an employer-sponsored retirement plan (ESRP) to either (1) establish an ESRP or (2) enroll employees in state-facilitated Individual Retirement Accounts...

We provide the first evidence on transgender earnings in the US using administrative data on over 55,000 individuals who changed their gender marker with the Social Security Administration and had gender-congruent first name changes on tax records. We validate and describe this sample which...

Pareto Efficiency is a core assumption of most models of household decision-making. We test this assumption using a new dataset covering the retirement saving contributions of over a million U.S. individuals. While a vast literature has failed to reject household efficiency in developed...

Appendix A provides a more exhaustive discussion of the bunching we see in the data. It also shows how our bunching estimates vary under alternative parameter choices and polynomial degrees. Appendix B provides descriptive statistics of our Main Sample. Finally, Appendix C discusses the kinks we...