Research

Publications

Patel, Elena S., and John McClelland "What Would a Cash Flow Tax Look Like? Historical Panel Lessons." TaxNotes Vol 154: 439-450

Cigno, Margaret M., Elena S. Patel, and Edward S. Pearsall, "Estimates of U.S. Postal Demand Elasticities Derived from a Random-Coefficients Discrete
Choice Normal Model," in M.A. Crew and P.R. Kleindorfer, eds. Reforming the Postal Sector in the Age of Electronic Competition, 2013 

Working Papers

Feldman, Naomi, Laura Kawano, Elena S. Patel, Nirupama Rao, and Jesse Edgerton, "Do Publicly-Traded Firms Invest Myopically? Evidence from U.S. Tax Data"

Bailey, Martha, Tanya Byker and Elena S. Patel, "Measuring the Long-Term Effects of California's 2004 Paid Family Leave Statute: Evidence from U.S. Tax Data." 

Patel, Elena S. and John McClelland, "What Would a Cash Flow Tax Look Like For U.S. Companies? Lessons from a Historical Panel." Download Working Paper

Patel, Elena S., Nathan Seegert and Matthew Smith, "At a Loss: the Real and Reporting Elasticity of Taxable Income" Download SSRN

Patel, Elena S., and Nathan Seegert, "Corporate Investment Policies: Market Power, Strategic Incentives, and Tax Incentives" Download SSRN

Patel, Elena S., "An Empirical Analysis of Mergers Between Nonprofit and For-Profit Firms: An Application in the Hospital Industry" Download

Patel, Elena S., "A Theoretical Analysis of Mergers Between Nonprofit and For-Profit Firms: An Application in the Hospital Industry"

Cigno, Margaret M., Elena S. Patel, and Edward S. Pearsall, "A Random-Coefficients Discrete Choice Normal Model" Available at www.prc.gov

Contreras, Juan, Elena S. Patel, and Ignez Tristao "Production Factors, Productivity Dynamics, and Quality Growth as Determinants of Healthcare
    Spending Growth in U.S. Hospitals" Download SSRN

Works in Progress

Patel, Elena S. and John McClelland, "What would a Cash Flow Tax Look Like for U.S. Passthrough Businesses? Lessons from a Historical Panel of S Corporations."

Patel, Elena S., Katherine Lim, and Molly Saunders-Scott, "Examining the Pattern of Losses for S-Corporations"

Patel, Elena S. and Nathan Seegert, "The Evolution of General Business Credits and Implications for the Corporate Marginal Effective Tax Rate."

Brown, David, and Patel, Elena S., "Tax Preferences for Nonprofit Hospitals" 

Patel, Elena S., Smith, Matthew S., and Seegert, Nathan T., "Testing the Distortions from the Corporate Tax"

"A Comment on Nathan Miller's Strategic Leniency and Cartel Enforcement," joint with Kai-Uwe Kuhn