Nathan Seegert, Laura Konda, and Elena Patel, 2019. In a study that documents the effect of the 2011 redesign of IRS Form 3800, the authors find that while the redesign was successful in increasing compliance after 2011, firms reported 23% more carry-forward general business credits in 2011. Ultimately, this cost the government between $1.4 and $1.8 billion in corporate receipts. [download pdf]

Elena Patel, Jim Hines, Nathan Seegert,  and Matthew Smith, 2019. Using new methods to study the universe of c-corporations in the U.S., the authors find evidence that corporations are much more sensitive to changes in corporate tax rates than previous estimates suggest. Specifically, they find that the elasticity of corporate taxable. [download pdf]

Nathat Seegert, David Albouy, Kristian Behrens, and Frédéric Robert-Nicoud, 2019. Using a spatial urban model to study optimal city size, the authors determine that in equilibrium the largest cities on the most amenable sites are underpopulated, whereas smaller cities on less amenable sites are overpopulated. [download pdf]

Adam Looney, 2019. The author examines a legislative effort to extend the temporary tax cuts on wine, beer, and liquor included in the 2017 Tax Cuts and Jobs Act and argues that Congress should close a loophole in the draft legislation that would that increase the cost of the bill, benefit larger producers and foreign importers, and contribute to alcohol dependence [...]