Tax Policy Center


Research report

Although theory suggests that people who live longer work longer, life expectancy and labor force participation at older ages have not always moved in the same direction. This paper uses a spatial approach based on census-tract-level data from the U.S. Small-Area Life...

December 1, 2020
Aaron R. WilliamsC. Eugene Steuerle
Research report

The Statistics of Income division of the Internal Revenue Service releases an annual public-use file of individual income tax returns that is invaluable to tax analysts in government agencies, nonprofit research organizations, and the private sector. However, the Statistics of Income division...

July 9, 2020
Claire BowenVictoria L. BryantLeonard E. BurmanSurachai KhitatrakunGraham MacDonaldRobert McClellandPhilip StallworthKyle UeyamaAaron R. WilliamsNoah Zwiefel