Elena Spatoulas Patel

Feng, Joshua, Matthew Higgens, and Elena Patel, "Pediatric Drug Adherence and Parental Attention: Evidence from Comprehensive Claims Data" Forthcoming, Health Economics NBER Working Paper Ahead of Print Brookings Research Brief

Byker, Tanya, Elena Patel, and Kristin Smith , "Bridging the Gap: How Emergency Paid Leave Addressed Limited Access and Constraints During the Pandemic" National Tax Journal 78.3 (2025) 549-576 [WCEG Working Paper] 

Bailey, Martha, Tanya Byker, Elena Patel and Shanthi Ramnath, "The Long-Run Effects of California’s Paid Family Leave Act on Women’s Careers: New Evidence from a Regression Discontinuity Design and U.S. Tax Data" American Economic Journal: Economic Policy February 2025 [NBER Working Paper CEPR Working Paper]

Byker, Tanya, Elena Patel and Shanthi Ramnath, "Who Cares? Paid Sick Leave Mandates, Care-Giving, and Gender" National Tax Journal September 2023 [FRB Working Paper] [WCEG Working Paper]

Epstein, Brendan, Ryan Nunn, Musa Orak, and Elena Patel "Taxation, Social Welfare, and Labor Market Frictions" European Economic Review 2023, 104352 [FRB Working Paper]

Goodman, Lucas, Elena Patel, and Molly Saunders-Scott, "Implications of Tax Loss Asymmetry for Owners of S-Corporations" 2023, 15(1): 342-369 , American Economic Journal: Economic Policy [SSRN Download]

Konda, Laura, Elena Patel, and Nathan Seegert, "Tax Enforcement and the Intended and Unintended Consequences of Information Disclosure" Journal of Public Economics August 2022 (212) [SSRN Download]

Coles, Jeffrey L., Elena Patel, Nathan Seegert, and Matthew Smith, "How Do Private Firms Respond to Corporate Taxes" Journal of Accounting Research 60(3) 2022  [SSRN Download]

Feldman, Naomi, Laura Kawano, Elena Patel, Nirupama Rao, Michael Stevens, and Jesse Edgerton, "Investment Differences Between Public and Private Firms:  Evidence From U.S. Tax Returns" Journal of Public Economics April 2021 (196) [SSRN Download]

Patel, Elena, and Nathan Seegert, "Does Market Power Encourage or Discourage Investment? Evidence from the Hospital Market" Journal Law & Economics 2020 (63), 667-698 [SSRN Download]

Mace, Christopher, Elena Patel, and Nathan Seegert, "Marijuana Taxation and Imperfect Competition" National Tax Journal June 2020 (73) 2, 545-592 [SSRN Download]

Lim, Katherine, Elena Patel, and Molly Saunders-Scott "Examining S-Corporation Losses and How They Are Used." National Tax Journal December 2018 (71) 4, 661-686

Patel, Elena S., and John McClelland "What Would a Cash Flow Tax Look Like? Historical Panel Lessons." TaxNotes 2017 154: 439-450  [Watch Talk]  [Working Paper]

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

Byker, Tanya, Sara Malik, Elena Patel, and Jason Sandvik, "Board Gender Diversity and Workforce Composition, Compensation, and Retention for U.S. Publicly Traded Companies" SSRN Download

Berazneva, Julia, Tanya Byker, and Elena Patel "Health and Labor Impacts of Mining: Evidence from South Africa" Draft Available Upon Request

Cadman, Brian and Elena Patel "The Consequences of Restricting the Ownership for Profitable Tax-Exempt Organizations" SSRN Download Revisions Requested, The Accounting Review

Lurie, Ithai, Elena Patel, and Shanthi Ramnath, "Inducing Labor: the Impact of Health Insurance on Post-Natal Labor Supply"  SSRN Download

Heim, Bradley, Ithai Lurie, Elena Patel, and Shanthi Ramnath, "Medicaid-in Coverage Volatility for Displaced Workers: Evidence from the 2019 Virginia Medicaid Expansion" SSRN Download Federal Reserve Bank of Chicago Working Paper Revisions Requested, Journal of Public Economics

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

Feldman, Naomi, Laura Kawano, Elena Patel, Nirupama Rao, and Shanthi Ramnath, "Evaluating the Effect of the Historic Tax Credit on Property Values and Neighborhoods"

Patel, Elena and Rich Prisinzano, "Too Small to Fail: Estimating the Effect of Targeted Small Business Tax Policy in the mid-2000s"

Byker, Tanya, and Elena Patel “When Single Mothers Return to Work: Evaluating the Long-term Impacts of Welfare Reform on Children’s Outcomes”

Claudio Agostini, Marinho Bertanha, Govindadeva Bernier, Katarzyna Bilicka, Jaroslav Bukovina, Yuxuan He, Evangelos Koumanakos, Tomas Lichard, Jan Palguta, Elena Patel, Louis Perrault, Nathan Seegert, Kristina Strohmaier, Maximilian Todtenhaupt, and Branislav Zudel "The Elasticity of Corporate Taxable Income Across Countries"

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

• SSRN Download 

Feldman, Naomi, Laura Kawano, Elena Patel, Nirupama Rao, Michael Stevens, and Jesse Edgerton, "The Long and Short of it: Do Public and Private Firms Invest Differently?"

•  FRB Working Paper SSRN Download (most recent) 

Patel, Elena S. and John McClelland, “What Would a Cash Flow Tax Look Like for U.S. Companies? Lessons from a Historical Panel” Office of Tax Analysis Working Paper 116, January 2017

Cigno, Margaret M.  Elena S. Patel, and Edward S. Pearsall, “A Random-Coefficient Discrete Choice Normal Model of Demand,” Download at PRC

Patel, Elena, "An Empirical Analysis of Mergers Between Nonprofit and For-Profit Firms: An Application in the Hospital Industry" Available Upon Request

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

2024, Arnold Ventures 

• Feldman, Naomi, Elena Patel, and Nirupama Rao "The effect of the historical property tax credit on state and local economic development"

2020, Washington Center for Equitable Growth

• Byker, Tanya, Elena Patel, and Kristen Smith, "Covid-19 and Paid Leave: Assessing the Impact of the FFCRA" Grant Announcement