We develop a framework for nonparametrically identifying optimization frictions and
structural elasticities using notches—discontinuities in the choice sets of agents—introduced …

I exploit a major, unanticipated reform of the California teachers' pension to provide quasi-
experimental evidence on the link between pension features and retirement timing. Using …

Notches–where marginal changes in behavior lead to discrete changes in a tax or subsidy–
figure prominently in many policies. In this paper, we analyze notches in fuel economy …

This paper uses data from the universe of tax returns filed between 2001 and 2010 to test
whether parents shift the timing of childbirth around the New Year to gain tax benefits. Filers …

This paper analyzes the effect of the Earned Income Tax Credit (EITC) on investment
income. Policy-makers have devoted substantial time and resources toward increasing the …

Notches---where small changes in behavior lead to large changes in a tax or subsidy---
figure prominently in many policies, but have been rarely examined by economists. In this …

This article examines the determinants of and benefits from saving for retirement in tax‐
preferred accounts by permanent and transitory income levels. We find that higher incomes …

Notches—where small changes in behavior lead to large changes in a tax or subsidy—
figure prominently in many policies, but have been rarely examined by economists. In this …

Tax researchers often examine how individuals respond to marginal tax rate changes in
order to assess the deadweight loss of a particular tax regime. However, the conditions …

Abstract The Retirement Savings Contribution Credit, or Saver's Credit, was created to
encourage greater retirement savings among lower-income households. However, there …