Zobrazeno 1 - 10
of 22
pro vyhledávání: '"Lucas Goodman"'
Publikováno v:
Journal of Financial Economics. 148:47-68
Publikováno v:
American Economic Journal: Economic Policy. 15:342-369
We study tax loss asymmetry for S corporate owners. These owners use most losses contemporaneously, reducing the tax asymmetry compared to C corporations. However, these owners face distortions due to the progressive individual tax schedule. The valu
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
National Tax Journal. 74:689-719
This paper generates new, aggregate estimates of retirement savings flows in the United States from 2003 to 2015 and provides detailed estimates of leakage from tax-preferred retirement savings acc...
Autor:
Lucas Goodman
Publikováno v:
National Tax Journal. :000-000
Publikováno v:
SSRN Electronic Journal.
This paper documents changes in retirement saving patterns at the onset of the COVID-19 pandemic. We construct a large panel of U.S. tax data, including tens of millions of person-year observations, and measure retirement savings contributions and wi
Publikováno v:
SSRN Electronic Journal.
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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3584a1cbd1e2e48874f62004ce835010
https://doi.org/10.3386/w28680
https://doi.org/10.3386/w28680