Academic Research

Pediatric Drug Adherence and Parental Attention: Evidence from Comprehensive Claims Data
With Joshua Feng and Matthew Higgins. Health Economics 35(2), 2026, 346–359. (NBER w30968)
Brookings brief: The Fragile Routines of Pediatric Health Care: Lessons from Asthma during COVID-19

Bridging the Gap: How Emergency Paid Leave Addressed Limited Access and Constraints during the Pandemic
With Tanya Byker and Kristin Smith. National Tax Journal 78(3), 2025, 549–576.
Equitable Growth brief: Emergency Paid Leave during the COVID-19 Pandemic Offered Essential Protections for U.S. Workers

The Long-Run Effects of California's Paid Family Leave Act on Women's Careers and Childbearing: New Evidence from a Regression Discontinuity Design and US Tax Data
With Martha Bailey, Tanya Byker, and Shanthi Ramnath. American Economic Journal: Economic Policy 17(1), 2025, 401–431. (NBER w26416)

Who Cares? Paid Sick Leave Mandates, Caregiving, and Gender
With Tanya Byker and Shanthi Ramnath. National Tax Journal 76(3), 2023, 649–677. (FRB Working Paper 2023-14)

Implications of Tax Loss Asymmetry for Owners of S Corporations
With Lucas Goodman and Molly Saunders-Scott. American Economic Journal: Economic Policy 15(1), 2023, 342–369. (SSRN 3592884)

Taxation, Social Welfare, and Labor Market Frictions
With Brendan Epstein, Ryan Nunn, and Musa Orak. European Economic Review 151, 2023, 104352.
FRB IFDP: Taxation, Social Welfare, and Labor Market Frictions

Tax Enforcement and the Intended and Unintended Consequences of Information Disclosure
With Laura Konda and Nathan Seegert. Journal of Public Economics 212, 2022, 104690. (SSRN 3592114)

How Do Firms Respond to Corporate Taxes?
With Jeffrey L. Coles, Nathan Seegert, and Matthew Smith. Journal of Accounting Research 60(3), 2022, 965–1006. (SSRN 3167369)

Investment Differences Between Public and Private Firms: Evidence from US Tax Returns
With Naomi Feldman, Laura Kawano, Nirupama Rao, Michael Stevens, and Jesse Edgerton. Journal of Public Economics 196, 2021, 104370. (SSRN 3674235)

Does Market Power Encourage or Discourage Investment? Evidence from the Hospital Market
With Nathan Seegert. The Journal of Law and Economics 63(4), 2020, 667–698. (SSRN 2682827)

Marijuana Taxation and Imperfect Competition
With Christopher Mace and Nathan Seegert. National Tax Journal 73(2), 2020, 545–592. (SSRN 3521911)

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

What Would a Cash Flow Tax Look Like? Historical Panel Lessons
With John McClelland. Tax Notes 154, 2017, 439–450. (Office of Tax Analysis Working Paper 116)

Estimates of US Postal Price Elasticities of Demand Derived from a Random-Coefficients Discrete-Choice Normal Model
With Margaret M. Cigno and Edward S. Pearsall. In M.A. Crew and P.R. Kleindorfer (eds), Reforming the Postal Sector in the Age of Electronic Competition, 2012.

The Elasticity of Corporate Taxable Income Across Countries
With Claudio Agostini, Katarzyna Bilicka, and Nathan Seegert. NBER Working Paper w34945, 2026.

Medicaid-ing Coverage Volatility for Displaced Workers: Evidence from the 2019 Virginia Medicaid Expansion
With Bradley Heim, Ithai Lurie, and Shanthi Ramnath. (SSRN 4628534; FRB Chicago Working Paper 2023-41)

The Consequences of Restricting the Distribution of Earnings on Tax-Exempt Organizations
With Brian Cadman. Conditionally Accepted, The Accounting Review. (SSRN 4297537)

Board Gender Diversity and Workforce Composition, Compensation, and Retention for U.S. Publicly Traded Companies
With Tanya Byker, Sara Malik, and Jason Sandvik. SSRN Working Paper, 2025.

Inducing Labor: The Impact of Health Insurance on Post-Natal Labor Supply
With Ithai Lurie and Shanthi Ramnath. SSRN Working Paper, 2023.

Health and Labor Impacts of Mining: Evidence from South Africa
With Julia Berazneva and Tanya Byker. Draft available upon request, 2025.

Production Factors, Productivity Dynamics, and Quality Gains as Determinants of Healthcare Spending Growth in US Hospitals
With Juan Contreras and Ignez Tristao. SSRN Working Paper, 2013. (Bank of Mexico Working Paper 2013-13)

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

Too Small to Fail: Estimating the Effect of Targeted Small Business Tax Policy in the mid-2000s
With Rich Prisinzano.

When Single Mothers Return to Work: Evaluating the Long-term Impacts of Welfare Reform on Children's Outcomes
With Tanya Byker.

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