Administrative Data

Army Service in the All-Volunteer Era

The United States has relied exclusively on volunteers to serve in the military since July 1, 1973. Millions have since enlisted in the military, and these volunteers are disproportionately Black and from lower-income households, yet we know relatively little about whether enlistment improves or worsens their prospects. This paper links the universe of Army applicants between 1990 and 2011 to IRS data and exploits eligibility thresholds at the 31st and 50th percentile of the nationally-representative Armed Forces Qualifying Test (AFQT) in a regression discontinuity design to estimate the long-term, dynamic effects of Army enlistment on earnings and related outcomes.

Employer-Sponsored Health Insurance Premiums and Income in US Tax Data

Currently available survey data does not capture important information about the distribution of employer-sponsored health insurance premiums in the US. We provide new evidence, based on administrative tax data, about the relationship of premiums to individual characteristics such as income. First, we demonstrate that premiums measured in the tax data are comparable to what we know from survey data. Then we show that those with higher incomes have more expensive policies.

Employers and Disability Insurance: Evidence from Individual Tax Returns

In this paper, we provide new evidence on the distribution of claims in the Social Security Disability Insurance (SSDI) program across employers and industries. We also relate SSDI claims to employer and employee wage premiums and discuss implications for measures of inequality. Our research makes use of the universe of individual tax returns for the period 2000-2018, which allows to develop measures of the incidence of SSDI claims for all U.