Elena Spatoulas Patel

Publications

  • 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 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

  • 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?" Download at FRB
  • 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." Download
  • Coles, Jeffrey L., Elena Patel, Nathan Seegert, and Matthew Smith, "How Do Private Firms Respond to Corporate Taxes" Download at SSRN
  • Patel, Elena, Nathan Seegert and Matthew Smith, "At a Loss: the Real and Reporting Elasticity of Taxable Income" Download at SSRN
  • Patel, Elena, and Nathan Seegert, "Does Market Power Encourage or Discourage Investment? Evidence from the Hospital Industry" Download at SSRN
  • Contreras, Juan, Elena Patel, and Ignez Tristao "Production Factors, Productivity Dynamics, and Quality Growth as Determinants of Healthcare Spending Growth in U.S. Hospitals" Download at SSRN

Works In Progress

  • Hines, James R., Elena Patel, Nathan Seegert, and Matthew Smith. "Best of the Corporate Bunch."
  • Konda, Laura and Elena Patel, and Nathan Seegert, "General Business Credits: Estimating the Impact of a Regime Change in Mandatory Tax Disclosure."
  • Goodman, Lucas, Elena Patel, and Molly Saunders-Scott, “Used and Not Lost: Examining Dynamic Patterns of S-Corporation Loss Use”
  • Epstein, Brendan, Ryan Nunn, Musa Orak, and Elena Patel "The Elasticity of Taxable Income and Welfare: Neoclassical vs Search Theory"

Other Papers

  • 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

Press

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