McCelland, Robert and Elena Patel, "One Big Beautiful Bill Complicates Charitable Giving" Urban-Brookings Tax Policy Center, Economic Studies, Brookings Institution (2025) [Download]
Patel, Elena, "Beyond tax credits: A path to meaningful paid family leave" Urban-Brookings Tax Policy Center, Economic Studies, Brookings Institution (2025) [Download]
Patel, Elena and Jason Levitis, "The Hidden Costs of Expanding HSAs in One Big Beautiful Bill" Urban-Brookings Tax Policy Center, Economic Studies, Brookings Institution (2025) [Download]
Patel, Elena, "The House tax bill upends the 2017 corporate tax bargain" Urban-Brookings Tax Policy Center, Economic Studies, Brookings Institution (2025) [Download]
Patel, Elena, " 'Econ 101' Briefing on Taxing Multinationals Brings Hill Staffers Up To Speed on the U.S. Role in Coordinating Global Crack-Down on Tax Avoidance" Washington Center for Equitable Growth (2025) [Download]
Patel, Elena and Aastha Rajan, "Return to Sender: What Privatization Might Mean for the Future of the USPS" Economic Studies, Brookings Institution (2025) [Download]
Looney, Adam and Elena Patel, "How Congress Can Turn Tariff Lemons into Lemonade: A Border-Adjustment Tax" Economic Studies, Brookings Institution (2025) [Download]
Patel, Elena "199A's Sunset" Economic Studies, Brookings Institution (2025) [Download]
Looney, Adam and Elena Patel, "How Low Can You Go? Budget Baseline Games and Tax Policy" Economic Studies, Brookings Institution (2025) [Download]
Looney, Adam and Elena Patel, "Why Does the Executive Branch Have So Much Power" Economic Studies, Brookings Institution (2025) [Download]
Looney, Adam and Elena Patel, "Trump Could Impose Tariffs on Day One, with Few Checks on that Power" Economic Studies, Brookings Institution (2025) [Download]
Patel, Elena, Aastha Rajan, and Natalie Tomeh, "Make it Count: Measuring Our Housing Supply Shortage" Economic Studies, Brookings Institution (2024) [Download]
Patel, Elena "The Corporate AMT: Understanding Low Tax Liabilities as a Policy Choice" Economic Studies, Brookings Institution (2024) [Download]
Patel, Elena "The Limits of the New Corporate AMT: Why Little Has Changed" Economic Studies, Brookings Institution (2025) [Download]
Looney, Adam and Elena Patel, "The Implications of Pledging to Except Certain Households from Tax Hikes" Economic Studies, Brookings Institution (2024) [Download]
Byker, Tanya and Elena Patel, "A Proposal for a Federal Paid Parental and Medical Leave Program" The Hamilton Project, Brookings Institution (2021) [Download]
"The Route Forward for the U.S. Postal Service: a View from Stakeholders" House Committee on Oversight and Government Reform, June 24, 2025 [Download Testimony] [Watch Hearing]