Elena Patel, Jeffrey Coles, Nathan Seegert, and Matthew Smith, 2018. In a study that uses a large, newly-available administrative dataset on U.S. corporate tax filings, the authors find that U.S. firms are more sensitive to changes in corporate income tax rate than previous studies suggest and that lowering the corporate tax rate from 35% to 25% would increase firm value by 16%. [download pdf]

Elena Patel, Lucas Goodman, and Molly Saunders-Scott, 2021. In this paper, we study tax loss asymmetry for S corporate owners. These owners use most losses contemporaneously, reducing the tax asymmetry compared to C corporations. [download pdf]

Allison Stashko and Haritz Garro, 2021. Prosecutors play an important role in holding police accountable by determining whether or not an officer has broken the law. At the same time, prosecutors and police officers work together closely, raising concern over conflicts of interest. [download pdf]

Adam Looney, Jeff Larrimore, and David Splinter. In Melissa S. Kearney and Amy Ganz (eds.), 2020. The “middle class” has benefitted from government redistribution in recent decades. For individuals in non-elderly households in the middle three income quintiles (the middle class), the share of federal taxes decreased, and the share of transfers increased. [download pdf]