David Splinter is an economist at the Joint Committee on Taxation at the U.S. Congress in Washington, DC. He is responsible for modeling and analyzing the revenue effects of proposed changes in tax policy, including the effects on payroll taxes, certain individual tax credits, and certain excise taxes. He received his Ph.D. in Economics from Rice University in 2012, his M.A. in Economics from Rice University in 2011, and his B.S., summa cum laude, in Chemical Engineering from the University of Oklahoma in 2003.
In recent research with Gerald Auten of the U.S. Department of the Treasury, Splinter has suggested that recent top income shares are significantly lower than those claimed by Piketty, Saez, and Zucman (2018), and that there has been relatively little change since 1960, though a modest increase since 1980. This research demonstrates that the top 1 percent’s share of after-tax income rose from 8.4 percent in 1979 to 10.1 percent in 2015—an increase less than a third as large than Piketty, Saez, and Zucman claim.