Elena Spatoulas Patel
Publications
Byker, Tanya, Elena Patel and Shanthi Ramnath, "Who Cares? Paid Sick Leave Mandates, Care-Giving, and Gender" Accepted, National Tax Journal [FRB Working Paper] [WCEG Working Paper]
Epstein, Brendan, Ryan Nunn, Musa Orak, and Elena Patel "Taxation, Social Welfare, and Labor Market Frictions" European Economic Review 2023, 104352 [FRB Working Paper]
Goodman, Lucas, Elena Patel, and Molly Saunders-Scott, "Implications of Tax Loss Asymmetry for Owners of S-Corporations" 2023, 15(1): 342-369 , American Economic Journal: Economic Policy [SSRN Download]
Konda, Laura, Elena Patel, and Nathan Seegert, "Tax Enforcement and the Intended and Unintended Consequences of Information Disclosure" Journal of Public Economics August 2022 (212) [SSRN Download]
Coles, Jeffrey L., Elena Patel, Nathan Seegert, and Matthew Smith, "How Do Private Firms Respond to Corporate Taxes" Journal of Accounting Research 60(3) 2022 [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
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 Conditionally Accepted, American Economic Journal: Economic Policy
Byker, Tanya, Elena Patel, and Kristin Smith , "Fitting the Bill? The First Federal Paid Leave Mandate" WCEG Working Paper Revisions Requested, National Tax Journal
Feng, Joshua, Matthew Higgens, and Elena Patel, "Pediatric Drug Adherence and Parental Attention: Evidence from Comprehensive Claims Data" NBER Working Paper
Cadman, Brian and Elena Patel "The Consequences of Restricting the Distribution of Earnings on Tax-Exempt Organizations" SSRN Download Revisions Requested, The Accounting Review
Lurie, Ithai, Elena Patel, and Shanthi Ramnath, "Inducing Labor: the Impact of Health Insurance on Post-Natal Labor Supply" SSRN Download
Heim, Bradley, Ithai Lurie, Elena Patel, and Shanthi Ramnath, "Medicaid-in Uninsurance: Reducing the Duration of Uninsurance Spells" Draft Available Upon Request
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
Byker, Tanya, Sara Malik, Elena Patel, and Jason Sandvik, "Labor Market Implications of Gender Diversity on Corporate Boards of Directors"
Patel, Elena and Rich Prisinzano, "Too Small to Fail: Estimating the Effect of Targeted Small Business Tax Policy in the mid-2000s"
Berazneva, Julia, Tanya Byker, and Elena Patel "Health and Labor Impacts of Mining: Evidence from South Africa"
Byker, Tanya, and Elena Patel “When Single Mothers Return to Work: Evaluating the Long-term Impacts of Welfare Reform on Children’s Outcomes”
Claudio Agostini, Marinho Bertanha, Govindadeva Bernier, Katarzyna Bilicka, Jaroslav Bukovina, Yuxuan He, Evangelos Koumanakos, Tomas Lichard, Jan Palguta, Elena Patel, Louis Perrault, Nathan Seegert, Kristina Strohmaier, Maximilian Todtenhaupt, and Branislav Zudel "The Elasticity of Corporate Taxable Income Across Countries"
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"
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?"
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 Theoretical 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" Grant Announcement
Selected Press and Media
2023 Pittsburgh Post-Gazette "Why paid family leave? Because it's good for families, businesses, and the economy" (Guest Op-Ed)
2023 Fast Company "What the Family and Medical Leave Act has Meant for U.S. Women"
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.