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

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

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"

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

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