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The OTA Working Papers Series presents original research by the staff of the Office of Tax Analysis. The OTA Technical Papers Series presents documentation of the models, datasets, and methods developed by staff and used for policy analysis and estimates. The papers are intended to generate discussion and critical comment while informing and improving the quality of the analysis conducted by the Office. The papers are works in progress and subject to revision. Views and opinions expressed are those of the authors and do not necessarily represent official Treasury positions or policy.  Comments are welcome, as are suggestions for improvements, and should be directed to the authors. OTA Papers may be quoted without additional permission.