at Williams College
Office: Schapiro Hall Rm 330
Tel: (413) 597-2325
Department of Economics
24 Hopkins Hall Drive
Williamstown, MA 01267
University of Michigan, PhD, Economics, 2000
Wesleyan University, B.A., Government, 1990
Public economics, tax policy, social security, charitable giving, applied econometrics.
ECON 504: Public Economics (Fall 2012)
POEC 250: Economic Liberalism and its Critics (Fall 2012)
ECON 457: Public Economics Research Seminar (Spring 2011)
ECON 517: Tax Policy in Emerging Markets (Spring 2011)
ECON 120: Principles of Macroeconomics (Spring 2009)
LAW 776: Tax Policy (Cornell Law School, Fall 2007)
Taxing Ourselves: A Citizen’s Guide to the Debate Over Taxes. (with Joel Slemrod) Cambridge: MIT Press. 4th edition published 2008; 3rd edition 2004; 2nd edition 2000; 1st edition 1996; Japanese language edition published 2003 by Konnichisha of Tokyo.
Retooling Social Security for the 21st Century. (with Eugene Steuerle). Urban Institute Press, 1994
How Does Charitable Giving Respond to Incentives and Income? New Estimates from Panel Data. (with Bradley Heim). National Tax Journal, 2011, Vol. 64, No. 2, Part 2, pp. 615-650. Web appendix is available here. A substantially different, preliminary version was released under a slightly different title as NBER working paper No. 14237, available here.
Jobs and Income Growth of Top Earners and the Causes of Changing Income Inequality: Evidence from U.S. Tax Return Data. (with Adam Cole and Bradley Heim), March 2009, revised January 2012.
Read press articles citing this paper: Washington Post 6/18/2011; Philadelphia Inquirer 8/14/2011; Washington Post Wonkblog 10/11/2011; New York Times Economix Blog 10/17/2011; New York Times 10/29/2011; David Brooks, New York Times 10/31/2011; Gannett Newspapers 11/11/2011; New York Review of Books Blog 11/16/2011, The Economist 1/21/2012, Washington Post 1/30/2012.
Documentation for a Comprehensive Historical U.S. Federal and State Income Tax Calculator Program. Williams College, working paper, August 2009 version.
Documentation for a Federal and State Inheritance and Estate Tax Calculator. Williams College, working paper, 2008.
Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns. (with Joel Slemrod). NBER Working Paper No. 10645, July 2004. (Revise/resubmit invited at Journal of Public Economics.)
Read press articles citing this paper: Washington Post 7/3/2005.
New Evidence on the Effects of Taxes on Charitable Bequests. (with William Gale and Joel Slemrod), working paper, 2005.
Timing vs. Long-run Charitable Giving Behavior: Reconciling Divergent Approaches and Estimates. (with Rob McClelland). Williams college, working paper, 2004.
Charitable Bequests and Taxes on Inheritances and Estates: Aggregate Evidence from across States and Time. (with William Gale and Joel Slemrod), American Economic Review, May 2003.
Effects of Estate Tax Reform on Charitable Giving. (with William Gale). Tax Notes. June 23, 2003, p. 1841. (also published as Urban Brookings Tax Policy Center Issues and Options Paper No. 6, July 2003).
Growing Inequality and Decreased Tax Progressivity. (with Joel Slemrod) in Kevin Hassett and R. Glenn Hubbard, eds., Inequality and Tax Policy, American Enterprise Institute Press, 2001. (earlier version available as: “Does Growing Inequality Reduce Tax Progressivity? Should It?” NBER Working Paper No. 7576, March 2000.)
Distinguishing Transitory and Permanent Price Elasticities of Charitable Giving with Pre-Announced Changes in Tax Law. Williams College. 2000. (Revise and resubmit requested at Journal of Public Economics)
The Effect of Taxes on Portfolio Choice: Evidence from Panel Data Spanning the Tax Reform Act of 1986. Williams College, 2000. (Revise and resubmit requested at National Tax Journal).
Retooling Social Security for the 21st Century. (with Eugene Steuerle) Social Security Bulletin, Vol. 60, No. 2, 1997.
Individual Income Taxation Since 1948. (with Eugene Steuerle) National Tax Journal, Vol. XLIV, No. 4, Part 2, 1991.
Visiting Associate Professor of Law, Cornell Law School, 2007-2008
Economist, President’s Advisory Panel on Federal Tax Reform, Summer 2005.
Visiting Associate Analyst, Congressional Budget Office, 2003-2004.
Model-Okun Visiting Fellow in Economic Studies, The Brookings Institution, 2002-2003.
Graduate Student Research Assistant Office of Tax Policy Research, University of Michigan School of Business, 1994-1998.
Research Associate, The Urban Institute, 1992-1993.
Research Assistant, The Urban Institute, 1990-1992.