Elena Patel, Katherine Lim, and Molly Saunders-Scott, 2018. In a presentation prepared for the National Tax Association 2018 Spring Symposium, the authors examine changes to the tax treatment of S-corporation losses [...]
Elena Patel and Nathan Seegert, 2017. The authors study an investment tax shock on U.S. hospitals and find that hospitals in concentrated markets increased investment by 5.0% ($2.1 million) more in [...]
Adam Looney, 2017. The author finds that abuse of a tax deduction intended to encourage conservation of environmentally important land and historic buildings has cost the government billions of dollars of [...]
Adam Looney and Aaron Krupkion, 2017. To help understand the policy considerations surrounding the taxation of pass-through businesses and the implications of potential reforms, the authors present nine facts about pass-throughs and [...]
