The Office of Tax Analysis (OTA) Papers is an occasional series of reports on the research, models, and datasets developed to inform and improve Treasury's tax policy and analysis. 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. OTA Papers are distributed in order to document OTA analytical methods and data and invite discussion and suggestions for revision and improvement. Comments are welcome and should be directed to the authors.
In July 2008, the OTA Papers were divided into two series: an OTA Working Papers series which continues the original series and a new OTA Technical Papers series. The series are separately indexed with a common author index. References to OTA Papers published prior to July 2008 should be interpreted as references to the OTA Working Papers series.
OTA Working Papers Index
OTA Working Papers may be quoted without additional permission. Quotations should be cited as: "OTA Working Paper ##: paper title, author(s), date, Office of Tax Analysis, U.S. Department the Treasury, Washington, DC". Including the number of the OTA Working Paper will expedite inquiries regarding a specific paper.
OTA Technical Papers Index
OTA Technical Papers may be quoted without additional permission. Quotations should be cited as: "OTA Technical Paper ##: paper title, author(s), date, Office of Tax Analysis, U.S. Department the Treasury, Washington, DC". Including the number of the OTA Technical Paper will expedite inquiries regarding a specific paper.