Tax and Fiscal

Selected Research, Briefs, and Commentary

• Bilicka, Katarzyna, Elena Patel, and Nathan Seegert,"Corporate Tax Responsiveness Varies Across Countries—and that Heterogeneity Matters for Global Coordination" Brookings Institution (2026) [Download]

• Heerman, Kari and Elena Patel, "After IEEPA: New Section 301 Investigations and Why Public Input Matters" Brookings Institution (2026) [Download]

• Elena Patel "Been There, Done That: Capital Gains Indexing is Still a Bad Idea" Brookings Institution (2026) [Download]

• Looney, Adam and Elena Patel "The Soon-to-Expire Work Opportunity Tax Credit Has Not Been Working" \Brookings Institution (2025) [Download]

• Gale, William and Elena Patel "The Only Tax Pledge Worth Making: No More Pledges" Brookings Institution (2025) [Download]

• Patel, Elena and Erin Towery "Do Existing Tax Rules Weaken OBBBA's Pro Investment Incentives?" Brookings Institution (2025) [Download] 

• Patel, Elena, "Who Decides? Courts, Congress, and the shifting boundaries of tax authority" Brookings Institution (2025) [Download]

• Patel, Elena, "Small parcles, big problems: Modernizing de minimis in a global economy" Brookings Institution (2025) [Download]

• McCelland, Robert and Elena Patel, "One Big Beautiful Bill Complicates Charitable Giving" Brookings Institution (2025) [Download]

• Patel, Elena, "Beyond tax credits: A path to meaningful paid family leave" Brookings Institution (2025) [Download]

• Patel, Elena and Jason Levitis, "The Hidden Costs of Expanding HSAs in One Big Beautiful Bill" Brookings Institution (2025) [Download]

• Patel, Elena, "The House tax bill upends the 2017 corporate tax bargain" Brookings Institution (2025) [Download]

• Patel, Elena, " 'Econ 101' Briefing on Taxing Multinationals Brings Hill Staffers Up To Speed on the U.S. Role in Coordinating Global Crack-Down on Tax Avoidance" Washington Center for Equitable Growth (2025) [Download]

• Looney, Adam and Elena Patel, "How Congress Can Turn Tariff Lemons into Lemonade: A Border-Adjustment Tax" Brookings Institution (2025) [Download]

• Patel, Elena "199A's Sunset" Brookings Institution (2025) [Download]

• Looney, Adam and Elena Patel, "How Low Can You Go? Budget Baseline Games and Tax Policy" Brookings Institution (2025) [Download]

• Looney, Adam and Elena Patel, "Why Does the Executive Branch Have So Much Power" Brookings Institution (2025)  [Download]

• Looney, Adam and Elena Patel, "Trump Could Impose Tariffs on Day One, with Few Checks on that Power" Brookings Institution (2025) [Download]

• Patel, Elena "The Corporate AMT: Understanding Low Tax Liabilities as a Policy Choice" Brookings Institution (2024) [Download]

• Patel, Elena "The Limits of the New Corporate AMT: Why Little Has Changed" Brookings Institution (2025) [Download]

• Looney, Adam and Elena Patel, "The Implications of Pledging to Except Certain Households from Tax Hikes" Brookings Institution (2024) [Download]