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 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

  • Hines, James R., Elena Patel, Nathan Seegert, and Matthew Smith. "Best of the Corporate Bunch."
  • 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?" Available 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." Available Here
  • Coles, Jeffrey L., Elena Patel, Nathan Seegert, and Matthew Smith, "How Do Private Firms Respond to Corporate Taxes" Available at SSRN
  • Konda, Laura and Elena Patel, and Nathan Seegert, "The Evolution of General Business Credits and Implications for the Corporate Marginal Effective Tax Rate."
  • Patel, Elena, Nathan Seegert and Matthew Smith, "At a Loss: the Real and Reporting Elasticity of Taxable Income" Available at SSRN
  • Patel, Elena, and Nathan Seegert, "Does Market Power Encourage or Discourage Investment? Evidence from the Hospital Industry" Available at SSRN
  • Patel, Elena, "An Empirical Analysis of Mergers Between Nonprofit and For-Profit Firms: An Application in the Hospital Industry"
  • Contreras, Juan, Elena Patel, and Ignez Tristao "Production Factors, Productivity Dynamics, and Quality Growth as Determinants of Healthcare Spending Growth in U.S. Hospitals" Available at SSRN


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