

108: Joint Filing by Same-Sex Couples after Windsor: Characteristics of Married Tax Filers in 20 Robin Fisher, Geof Gee, & Adam Looney 109: Using a Reconciliation of NIPA Personal Income and IRS AGI to Analyze Tax Expenditures Tracy Foertsch 110: Business Use of Section 179 Expensing and Bonus Depreciation, 2002-2014 John Kitchen & Matthew Knittel 111: Have Excess Returns To Corporations Been Increasing Over Time? Austin Frerick & Laura Power 112: Tax Support for Families with Children: Key Tax Benefits, Their Impact on Marginal and Average Tax Rates, and an Approach to Simplification 2017 Law Deena Ackerman, Michael Cooper, Rachel Costello, & Patricia Tong 113: Tax Expenditures for Education Nicholas Turner TP4 (updated): Methodology for Identifying Small Businesses and their Owners Matthew Knittel, Susan Nelson, Jason DeBacker, John Kitchen, James Pearce, & Richard Prisinzano ( Tables 2007, 2010, 2014) 114: The Rise of Alternative Work Arrangements: Evidence and Implications for Tax Filing and Benefit Coverage Emilie Jackson, Adam Looney & Shanthi Ramnath ( Tables only) 115: Methodology for Analyzing a Carbon Tax John Horowitz, Julie-Anne Cronin, Hannah Hawkins, Laura Konda, & Alex Yuskavage Companies? Lessons from a Historical Panel Elena Patel & John McClelland 116: What Would a Cash Flow Tax Look Like For U.S. TP7: A Note on the Correlation between Income and Wealth for Taxable Estates Julie-Anne Cronin & John Eiler 117: Health Insurance Coverage from Administrative Tax Data Ithai Lurie & James Pearce 118: Simulating the 199A Deduction for Pass-through Owners Lucas Goodman, Katherine Lim, Bruce Sacerdote, & Andrew Whitten

119: Tax Support for Families under Current Law, 2019 Deena Ackerman & Michael Cooper 120: Social Welfare Considerations of EITC Qualifying Child Noncompliance Kara Leibel, Emily Y. Distributional Analysis Methodology Julie-Anne Croninġ21: Take-Up of Payroll Tax-Based Subsidies During the COVID-19 Pandemic Lucas Goodman TP9: 2021 Effective Tax Rates on New Investment for OECD Countries Tracy Foertsch Cost of Capital Model Methodology Tracy Foertsch TP11: Estimation of Race and Ethnicity by Re-Weighting Tax Data Robin Fisher Treasury Department's Race and Hispanic Ethnicity Imputation Julie-Anne Cronin, Portia DeFilippes, & Robin Fisher

Treasury Individual Income Tax Model Robert Gillette et al.ġ22: Tax Expenditures by Race and Hispanic Ethnicity: An Application of the U.S.
