Elena Spatoulas Patel

Publications

• Goodman, Lucas, Elena Patel, and Molly Saunders-Scott, "Implications of Tax Loss Asymmetry for Owners of S-Corporations"

  • SSRN Download, Forthcoming, American Economic Journal: Economic Policy

• Coles, Jeffrey L., Elena Patel, Nathan Seegert, and Matthew Smith, "How Do Private Firms Respond to Corporate Taxes" Forthcoming, Journal of Accounting Research [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

Working Papers

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

  • SSRN Download

• Konda, Laura, Elena Patel, and Nathan Seegert, "Tax Enforcement and the Intended and Unintended Consequences of Information Disclosure"

  • SSRN Download, Revisions Requested, Journal of Public Economics

• Epstein, Brendan, Ryan Nunn, Musa Orak, and Elena Patel "Taxation, Social Welfare, and Labor Market Frictions"

  • FRB Working Paper, Under Review

• Bailey, Martha, Tanya Byker, Elena Patel and Shanthi Ramnath, "The Long-Term Effects of California's 2004 Paid Family Leave Act on Women's Careers: Evidence from U.S. Tax Data."

  • NBER Working Paper CEPR Working Paper , Revisions Requested, American Economic Journal: Economic Policy

• 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

Works In Progress

• Hines, James R., Elena Patel, Nathan Seegert, and Matthew Smith, "Best of the Corporate Bunch."

• Berazneva, Julia, Tanya Byker, and Elena Patel "Health and Labor Impacts of Mining: Evidence from South Africa"

• Byker, Tanya, Elena Patel, and Kristin Smith , "Assessing the role of leave-taking during the COVID-19 pandemic"

• Byker, Tanya, Sara Malik, Elena Patel, and Jason Sandvik, "Labor Market Implications of Gender Diversity on Corporate Boards of Directors"

• Heim, Bradley, Ithai Lurie, Elena Patel, and Shanthi Ramnath, "Does ACA Coverage Provide Safety Net Protection During Recessions? Evidence from the Covid-19 Shock"

Other Papers

• Byker, Tanya and Elena Patel, "A Proposal for a Federal Paid Parental and Medical Leave Program" Download at The Hamilton Project

• 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 Theretical Analysis of Mergers Between Nonprofit and For-Profit Firms: An Application in the Hospital Industry” Available Upon Request

Grants

• 2020, Washington Center for Equitable Growth

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

Selected Press and Media

2021 Minnesota Public Radio "How the Richest Americans Avoid Paying Taxes" Listen to Podcast

2020 Chicago Booth Review "Paid family leave may actually widen the gender pay gap"

2019 New York Times A Surprising Finding on Paid Leave: "This Is Not the Way We Teach This"

2019 Forbes Closing the Gender Wage Gap May Depend On New Fathers Taking Paid Leave.

2019 Market Watch California’s paid leave law has cost new mothers an average of $24,000 over a decade — what’s driving the lost earnings?

2019 Washington Post Do paid family leave policies help fix the gender pay gap? This study found the opposite.

2019 Fox Business Women who took paid family leave in California earned less in the long run, study finds.

2018 CATO Institute Empirical Evidence for Stock-Market Short-Termism?

2018 Columbia Law School Blue Sky Blog Do Public and Private Firms Invest Differently?

2018 Barron’s The “Short-Termism” Critique of Public Firms is Nonsense.

2018 Financial Times Listed Companies are Less Short-Termist than Previously Thought.

2018 Financial Times “Short-Termism” isn’t a thing, say Fed Economists.

2017 Vox Corporate tax reform, explained with a cartoon about sandwiches.