Andrew Whitten
@andrew-whitten.bsky.social
Economist working on topics in public finance, labor, corporate finance, household finance, and adjacent areas. Views are my own, not my employer's. My hands and feet are mangoes.
https://www.andrewwhitten.com
https://www.andrewwhitten.com
Reposted by Andrew Whitten
🤝 Big news: PolicyEngine and @nber.org
have signed an MOU to ensure researchers worldwide continue accessing critical tax microsimulation tools.
We're building an open-source TAXSIM emulator, combining NBER's 50+ years of tax expertise with modern open-source infrastructure.
have signed an MOU to ensure researchers worldwide continue accessing critical tax microsimulation tools.
We're building an open-source TAXSIM emulator, combining NBER's 50+ years of tax expertise with modern open-source infrastructure.
September 5, 2025 at 7:36 PM
🤝 Big news: PolicyEngine and @nber.org
have signed an MOU to ensure researchers worldwide continue accessing critical tax microsimulation tools.
We're building an open-source TAXSIM emulator, combining NBER's 50+ years of tax expertise with modern open-source infrastructure.
have signed an MOU to ensure researchers worldwide continue accessing critical tax microsimulation tools.
We're building an open-source TAXSIM emulator, combining NBER's 50+ years of tax expertise with modern open-source infrastructure.
Reposted by Andrew Whitten
I fact-checked my claim that _Topology: The interesting parts_ makes good beach reading by reading it on the beach last week; it worked ☑.
I found a typo or two (notably an x where there should've been an ϵ on p 37) and have posted an updated edition. Get it at b--k.bandcamp.com/album/topolo... .
I found a typo or two (notably an x where there should've been an ϵ on p 37) and have posted an updated edition. Get it at b--k.bandcamp.com/album/topolo... .
Topology: The interesting parts, by Ben Klemens
18 track album
b--k.bandcamp.com
July 4, 2025 at 12:53 AM
I fact-checked my claim that _Topology: The interesting parts_ makes good beach reading by reading it on the beach last week; it worked ☑.
I found a typo or two (notably an x where there should've been an ϵ on p 37) and have posted an updated edition. Get it at b--k.bandcamp.com/album/topolo... .
I found a typo or two (notably an x where there should've been an ϵ on p 37) and have posted an updated edition. Get it at b--k.bandcamp.com/album/topolo... .
Interesting that these are all household names except for healthcare. It’s a uniquely complex sector.
"Ranked: The Largest U.S. Companies by Revenue in 2025" share.google/HO0kKnqjIXsy...
July 3, 2025 at 1:39 PM
Interesting that these are all household names except for healthcare. It’s a uniquely complex sector.
Reposted by Andrew Whitten
Just published in @jpube.bsky.social:
"State Auto-IRA policies and firm behavior: Lessons from administrative tax data"
By Adam Bloomfield, Lucas Goodman, @manirao.bsky.social, & Sita Slavov
www.sciencedirect.com/science/arti...
#econsky #pension #publiceconomics #publicfinance
"State Auto-IRA policies and firm behavior: Lessons from administrative tax data"
By Adam Bloomfield, Lucas Goodman, @manirao.bsky.social, & Sita Slavov
www.sciencedirect.com/science/arti...
#econsky #pension #publiceconomics #publicfinance
June 26, 2025 at 2:06 PM
Just published in @jpube.bsky.social:
"State Auto-IRA policies and firm behavior: Lessons from administrative tax data"
By Adam Bloomfield, Lucas Goodman, @manirao.bsky.social, & Sita Slavov
www.sciencedirect.com/science/arti...
#econsky #pension #publiceconomics #publicfinance
"State Auto-IRA policies and firm behavior: Lessons from administrative tax data"
By Adam Bloomfield, Lucas Goodman, @manirao.bsky.social, & Sita Slavov
www.sciencedirect.com/science/arti...
#econsky #pension #publiceconomics #publicfinance
Reposted by Andrew Whitten
Excited to have this paper out in JPubEc.
Relevant to folks pondering/evaluating/designing corporate tax bases!
Relevant to folks pondering/evaluating/designing corporate tax bases!
The maxim in tax policy is for “broader bases, lower rates” to reduce distortions. But when Texas broadened its corporate tax base & lowered its rate in 2006, it left a hole: cost of goods sold. This paper finds a large response by firms reclassifying expenses as cost of goods sold to avoid the tax.
May 9, 2025 at 10:17 PM
Excited to have this paper out in JPubEc.
Relevant to folks pondering/evaluating/designing corporate tax bases!
Relevant to folks pondering/evaluating/designing corporate tax bases!
Reposted by Andrew Whitten
Recently published in @jpube.bsky.social:
"Tax Avoidance through corporate accounting: Insights for corporate tax bases"
By Eric Heiser, Michael Love, & @jm0rt.bsky.social
www.sciencedirect.com/science/arti...
#econsky
"Tax Avoidance through corporate accounting: Insights for corporate tax bases"
By Eric Heiser, Michael Love, & @jm0rt.bsky.social
www.sciencedirect.com/science/arti...
#econsky
May 9, 2025 at 10:07 PM
Recently published in @jpube.bsky.social:
"Tax Avoidance through corporate accounting: Insights for corporate tax bases"
By Eric Heiser, Michael Love, & @jm0rt.bsky.social
www.sciencedirect.com/science/arti...
#econsky
"Tax Avoidance through corporate accounting: Insights for corporate tax bases"
By Eric Heiser, Michael Love, & @jm0rt.bsky.social
www.sciencedirect.com/science/arti...
#econsky
Reposted by Andrew Whitten
Forthcoming in AEJ: Applied Economics: "Labor Supply and Entertainment Innovations: Evidence From the U.S. TV Rollout" by George Fenton and Felix Koenig. www.aeaweb.org/articles?id=...
Labor Supply and Entertainment Innovations: Evidence From the U.S. TV Rollout
(Forthcoming Article) - We study the impact of entertainment technology on labor supply. Using Social Security
work histories and a natural experiment arising from the regulated U.S. rollout of televi...
www.aeaweb.org
February 24, 2025 at 2:33 PM
Forthcoming in AEJ: Applied Economics: "Labor Supply and Entertainment Innovations: Evidence From the U.S. TV Rollout" by George Fenton and Felix Koenig. www.aeaweb.org/articles?id=...
Reposted by Andrew Whitten
Just published in the @jpube.bsky.social:
"How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms"
By Lucas Goodman, Katherine Lim, Bruce Sacerdote, & @andrew-whitten.bsky.social
www.sciencedirect.com/science/arti... #econsky
"How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms"
By Lucas Goodman, Katherine Lim, Bruce Sacerdote, & @andrew-whitten.bsky.social
www.sciencedirect.com/science/arti... #econsky
February 23, 2025 at 7:03 PM
Just published in the @jpube.bsky.social:
"How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms"
By Lucas Goodman, Katherine Lim, Bruce Sacerdote, & @andrew-whitten.bsky.social
www.sciencedirect.com/science/arti... #econsky
"How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms"
By Lucas Goodman, Katherine Lim, Bruce Sacerdote, & @andrew-whitten.bsky.social
www.sciencedirect.com/science/arti... #econsky
Reposted by Andrew Whitten
"When the World's Largest Countries Will Hit Peak Population" https://buff.ly/3XdzrLl
February 23, 2025 at 4:55 PM
"When the World's Largest Countries Will Hit Peak Population" https://buff.ly/3XdzrLl
@openvibe.social If I may make a suggestion, it would be nice if your app could let me choose whether I want videos to autoplay or not. Thanks as always!
February 12, 2025 at 1:18 AM
@openvibe.social If I may make a suggestion, it would be nice if your app could let me choose whether I want videos to autoplay or not. Thanks as always!
🚨now out in the Journal of Financial Economics 🚨
“Financial Inclusion Across the United States”
by Moto Yogo, Natalie Cox, and me
https://www.sciencedirect.com/science/article/pii/S0304405X2500011X?dgcid=coauthor
“Financial Inclusion Across the United States”
by Moto Yogo, Natalie Cox, and me
https://www.sciencedirect.com/science/article/pii/S0304405X2500011X?dgcid=coauthor
February 3, 2025 at 9:13 PM
🚨now out in the Journal of Financial Economics 🚨
“Financial Inclusion Across the United States”
by Moto Yogo, Natalie Cox, and me
https://www.sciencedirect.com/science/article/pii/S0304405X2500011X?dgcid=coauthor
“Financial Inclusion Across the United States”
by Moto Yogo, Natalie Cox, and me
https://www.sciencedirect.com/science/article/pii/S0304405X2500011X?dgcid=coauthor
🚨Available online now, in print next month in J Pub E 🚨
“How do business owners respond to a tax cut? Examining the 199A deduction for pass-through firms.”
by me, Lucas Goodman, Katie Lim, & Bruce Sacerdote
https://authors.elsevier.com/c/1kSICAlw9w-Nx
“How do business owners respond to a tax cut? Examining the 199A deduction for pass-through firms.”
by me, Lucas Goodman, Katie Lim, & Bruce Sacerdote
https://authors.elsevier.com/c/1kSICAlw9w-Nx
January 17, 2025 at 3:43 PM
🚨Available online now, in print next month in J Pub E 🚨
“How do business owners respond to a tax cut? Examining the 199A deduction for pass-through firms.”
by me, Lucas Goodman, Katie Lim, & Bruce Sacerdote
https://authors.elsevier.com/c/1kSICAlw9w-Nx
“How do business owners respond to a tax cut? Examining the 199A deduction for pass-through firms.”
by me, Lucas Goodman, Katie Lim, & Bruce Sacerdote
https://authors.elsevier.com/c/1kSICAlw9w-Nx
Reposted by Andrew Whitten
#QJE Feb 2025, #2, “A Welfare Analysis of Tax Audits Across the Income Distribution,” by Boning, Hendren, Sprung-Keyser (@bsprungkeyser.bsky.social), and Stuart: doi.org/10.1093/qje/...
A Welfare Analysis of Tax Audits Across the Income Distribution*
Abstract. We estimate the returns to IRS audits of taxpayers across the income distribution. We find an additional $1 spent auditing taxpayers above the 90
doi.org
January 12, 2025 at 12:11 PM
#QJE Feb 2025, #2, “A Welfare Analysis of Tax Audits Across the Income Distribution,” by Boning, Hendren, Sprung-Keyser (@bsprungkeyser.bsky.social), and Stuart: doi.org/10.1093/qje/...
Reposted by Andrew Whitten
Very useful Treasury (OTA) estimates of the revenue costs and distribution effects of TCJA extension options. Usefully includes a breakdown of business provision reversals as well. Full extension/reversals costs $5.5 trillion over budget window.
home.treasury.gov/system/files...
home.treasury.gov/system/files...
home.treasury.gov
January 11, 2025 at 3:36 PM
Very useful Treasury (OTA) estimates of the revenue costs and distribution effects of TCJA extension options. Usefully includes a breakdown of business provision reversals as well. Full extension/reversals costs $5.5 trillion over budget window.
home.treasury.gov/system/files...
home.treasury.gov/system/files...
@openvibe.social Thank you so much for your app, but I can’t easily read threaded posts. When I click on a post, I see all replies below. The original poster isn’t prioritized, so their reply may get buried. Thus I only see the first post in a multi-post thread. What am I doing wrong?
January 4, 2025 at 7:39 PM
@openvibe.social Thank you so much for your app, but I can’t easily read threaded posts. When I click on a post, I see all replies below. The original poster isn’t prioritized, so their reply may get buried. Thus I only see the first post in a multi-post thread. What am I doing wrong?
Reposted by Andrew Whitten
Recently accepted by #QJE, “A Welfare Analysis of Tax Audits Across the Income Distribution,” by Boning, Hendren, Sprung-Keyser (@bsprungkeyser.bsky.social), and Stuart: doi.org/10.1093/qje/...
A Welfare Analysis of Tax Audits Across the Income Distribution
Abstract. We estimate the returns to IRS audits of taxpayers across the income distribution. We find an additional ${\$}$1 spent auditing taxpayers above t
doi.org
November 16, 2024 at 4:23 PM
Recently accepted by #QJE, “A Welfare Analysis of Tax Audits Across the Income Distribution,” by Boning, Hendren, Sprung-Keyser (@bsprungkeyser.bsky.social), and Stuart: doi.org/10.1093/qje/...