Adam Looney, Tiffany Chou, and Tara Watson, 2017. To align incentives of higher education institutions with their student loan borrowers and taxpayers, the authors propose an institutional accountability system in which institutions with poor loan performance reimburse the federal loan program for a fraction of unrepaid loan dollars. [download pdf]

Adam Looney, Tiffany Chou , and Tara Watson, 2017. The authors identify a particular metric of institutional loan performance, the cohort repayment rate (i.e. a measure of how much of their loans a particular group of students has repaid several years after graduation), that could be used to create accountability among higher education institutions. Ultimately, it could help drive more low- [...]

Adam Looney, Emilie Jackson, and Shanthi Ramnath, 2017. In this paper, the authors draw on administrative tax records to provide a more complete picture of the growing number of American workers who earn income outside of traditional employee-employer relationships through self-employment and business ownership. [download pdf]

Elena Patel, 2017. In this article, the authors present a prototype destination basis cash flow tax to replace the existing corporate income tax. The authors suggest this reform could bolster the ability of the tax system to address income inequality. [download pdf]