This online appendix to "The Effects of Required Minimum Distribution Rules on Withdrawals from Traditional Individual Retirement Accounts" includes further discussion of theory and estimation details relating to the main paper. In addition, we present graphs and tables not included in the main...

We study the effects of Required Minimum Distribution (RMD) rules on the asset decumulation behavior of retirees with Traditional Individual Retirement Arrangements (IRAs). Using a nationally representative panel of 1.8 million IRA holders from 2000 to 2013, we estimate that around 50 percent of...

We explore bunching at U.S. income tax kinks using a panel of 258 million tax returns from 1996 to 2014. We find bunching at seven kinks, with nearly all bunching occurring at kinks maximizing tax credits. In our sample period, the total number of bunchers increased at an 11 percent annualized...

We study the effects of quasi-random variation in unearned income on labor force participation, earnings, business income, capital gains realizations, retirement savings, and unemployment compensation. To identify these income effects, we exploit an age discontinuity in the federal tax system:...

Appendix A provides a more exhaustive discussion of the bunching we see in the data. It also shows how our bunching estimates vary under alternative parameter choices and polynomial degrees. Appendix B provides descriptive statistics of our Main Sample. Finally, Appendix C discusses the kinks we...

Using a panel of household level tax data, we estimate the degree to which dependents are "reassigned" between tax units within households, and how these reassignments affect combined tax liabilities. Reassigning dependents reduces combined tax liabilities on average, suggesting some household...