Overview
Janet McCubbin is an economist at the U.S. Department of the Treasury, Office of Tax Analysis (OTA). Her research focuses on using administrative tax records — particularly IRS Form 1095 A/B/C data on individual health insurance coverage — for health policy analysis. She is a co-author of the Goldin, Lurie, and McCubbin (2021) IRS outreach RCT and of Lurie and McCubbin (2016), an early study demonstrating what administrative tax data can reveal about the uninsured population.
Key Contributions / Features
- Goldin, Lurie, and McCubbin (2021): Co-author of the first randomized experimental study demonstrating that health insurance reduces all-cause mortality, using an IRS informational letter RCT targeting 4.5 million ACA mandate-penalty households. Provided Treasury expertise on the administrative tax data linkages (Form 1095, IRPF mortality records) that underpin the study. See Medicaid and Mortality.
- Lurie and McCubbin (2016): Early work establishing that IRS Form 1095 data (newly collected under ACA) could be used to study the uninsured population at scale — a methodological foundation for the subsequent mortality study.
- Form 1095 data development: Administrative data expert on the construction and application of the IRS health insurance reporting system (Forms 1095-A, 1095-B, 1095-C), which captures individual-level monthly coverage from all insurance markets under the ACA.
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