Elena Spatoulas Patel
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
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
SSRN Download, Under Review
Goodman, Lucas, Elena Patel, and Molly Saunders-Scott, "Dynamic Patterns of Loss Use and Effective Tax Rates: Owners of S-Corporations"
SSRN Download, Revisions Requested, American Economic Journal: Economic Policy
Konda, Laura, Elena Patel, and Nathan Seegert, "Tax Enforcement and the Intended and Unintended Consequences of Information Disclosure"
SSRN Download, Under Review
SSRN Download, Revisions Requested, Journal of Accounting Research
Contreras, Juan, Elena Patel, and Ignez Tristao "Production Factors, Productivity Dynamics, and Quality Growth as Determinants of Healthcare Spending Growth in U.S. Hospitals"
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"
Lurie, Ithai, Elena Patel, and Shanthi Ramnath, "Child Bearing and Intra-Household Labor Dynamics: Evidence from US Tax Data"
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
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.