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
  • 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

Works In Progress

  • Hines, James R., Elena Patel, Nathan Seegert, and Matthew Smith, "Best of the Corporate Bunch."
  • Gooman, Lucas, Elena Patel, and Molly Saunders-Scott, "Used and Not Lost: Examining Dynamic Patterns of S-Corporation Loss Use"
  • Konda, Laura and Elena Patel, and Nathan Seegert, "General Business Credits: Estimating the Impact of a Regime Change in Mandatory Tax Disclosure"

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

Selected Press

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.