Elena Patel

University of Utah - Department of Finance

David Eccles School of Business

Salt Lake City, UT 84112

United States

  • University of Utah - Department of Finance

SCHOLARLY PAPERS

19

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3,369

TOTAL CITATIONS
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Top 15,624

in Total Papers Citations

45

Scholarly Papers (19)

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1.

At a Loss: The Real and Reporting Elasticity of Corporate Taxable Income

Number of pages: 68 Posted: 20 May 2015 Last Revised: 14 Aug 2020
Elena Patel, Nathan Seegert and Matthew Smith
University of Utah - Department of Finance, University of Utah - Department of Finance and Government of the United States of America - US Department of Treasury
Downloads 422 (145,741)
Citation 9

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Effective Incidence, Corporate Tax

2.

How Do Firms Respond to Corporate Taxes

Number of pages: 82 Posted: 09 May 2018 Last Revised: 21 Aug 2021
Jeffrey L. Coles, Elena Patel, Nathan Seegert and Matthew Smith
University of Utah - Department of Finance, University of Utah - Department of Finance, University of Utah - Department of Finance and Government of the United States of America - US Department of Treasury
Downloads 410 (150,742)

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Corporate Elasticity of Taxable Income, Private Firm Behavior, Corporate Tax, Investment, Tax Reporting

3.

The Long and the Short of It: Do Public and Private Firms Invest Differently?

Number of pages: 62 Posted: 25 Sep 2018 Last Revised: 05 Nov 2019
Naomi E. Feldman, Laura Kawano, Elena Patel, Nirupama Rao, Michael Stevens and Jesse Edgerton
Hebrew University of Jerusalem, Department of Economics, University of Michigan at Ann Arbor, University of Utah - Department of Finance, University of Michigan, Stephen M. Ross School of Business, U.S. Department of the Treasury, Office of Tax Analysis (OTA) and JP Morgan
Downloads 278 (229,593)
Citation 4

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Investment, public firms, corporate governance

4.

Production Factors, Productivity Dynamics and Quality Gains as Determinants of Healthcare Spending Growth in U.S. Hospitals

Bank of Mexico Working Paper 2013-13
Number of pages: 43 Posted: 07 Nov 2013
Juan Contreras, Elena Patel and Ignez Tristao
Bank for International Settlements (BIS) - Monetary and Economic Department, University of Utah - Department of Finance and Inter-American Development Bank (IDB)
Downloads 276 (231,288)

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Healthcare cost growth, Healthcare productivity, Health production

5.

Investment Differences Between Public and Private Firms: Evidence From U.S. Tax Returns

Number of pages: 30 Posted: 30 Sep 2020 Last Revised: 05 Jan 2021
Naomi E. Feldman, Laura Kawano, Elena Patel, Nirupama Rao, Michael Stevens and Jesse Edgerton
Hebrew University of Jerusalem, Department of Economics, University of Michigan at Ann Arbor, University of Utah - Department of Finance, University of Michigan, Stephen M. Ross School of Business, U.S. Department of the Treasury, Office of Tax Analysis (OTA) and JP Morgan
Downloads 259 (246,709)
Citation 10

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Investment, Public Firms, Corporate Governance

6.

Marijuana Taxation and Imperfect Competition

Number of pages: 53 Posted: 17 Feb 2020
Chris Mace, Elena Patel and Nathan Seegert
University of Texas at Dallas, Naveen Jindal School of Management, Department of Finance, University of Utah - Department of Finance and University of Utah - Department of Finance
Downloads 247 (258,778)
Citation 7

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Marijuana, State Taxation, Deadweight Loss

7.

Does Market Power Encourage or Discourage Investment? Evidence from the Hospital Market

Number of pages: 68 Posted: 30 Oct 2015 Last Revised: 03 Jan 2020
Elena Patel and Nathan Seegert
University of Utah - Department of Finance and University of Utah - Department of Finance
Downloads 245 (260,854)
Citation 2

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Market concentration, oligopoly and other imperfect markets, nonprofit, corporate investment, business taxes, hospitals

8.

Implications of Tax Loss Asymmetry for Owners of S-Corporations

Number of pages: 61 Posted: 02 Jun 2020 Last Revised: 09 Jun 2021
Lucas Goodman, Elena Patel and Molly Saunders-Scott
U.S. Department of the Treasury, University of Utah - Department of Finance and Government of the United States of America - Congressional Budget Office (CBO)
Downloads 239 (267,176)
Citation 1

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Tax loss asymmetry, S corporations, effective tax rates, net operating loss

9.

The Long-Run Effects of California's Paid Family Leave Act on Women's Careers and Childbearing: New Evidence from a Regression Discontinuity Design and U.S. Tax Data

Downloads 206 (307,975)
Citation 10

The Long-Run Effects of California's Paid Family Leave Act on Women's Careers and Childbearing: New Evidence from a Regression Discontinuity Design and U.S. Tax Data

CESifo Working Paper No. 10933
Number of pages: 44 Posted: 13 Feb 2024
Martha J. Bailey, Tanya Byker, Elena Patel and Shanthi Ramnath
University of California, Los Angeles (UCLA) - Department of Economics, Middlebury College - Department of Economics, University of Utah - Department of Finance and Federal Reserve Bank of Chicago
Downloads 107 (533,625)
Citation 3

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gender wage gap, maternity leave

The Long-Run Effects of California's Paid Family Leave Act on Women's Careers and Childbearing: New Evidence from a Regression Discontinuity Design and U.S. Tax Data

NBER Working Paper No. w26416
Number of pages: 42 Posted: 30 Oct 2019 Last Revised: 06 Mar 2023
Martha J. Bailey, Tanya Byker, Elena Patel and Shanthi Ramnath
University of California, Los Angeles (UCLA) - Department of Economics, Middlebury College - Department of Economics, University of Utah - Department of Finance and Federal Reserve Bank of Chicago
Downloads 41 (900,482)

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The Long-Run Effects of California's Paid Family Leave Act on Women's Careers and Childbearing: New Evidence from a Regression Discontinuity Design and U.S. Tax Data

IZA Discussion Paper No. 16756
Number of pages: 44 Posted: 30 Jan 2024
Martha J. Bailey, Tanya Byker, Elena Patel and Shanthi Ramnath
University of California, Los Angeles (UCLA) - Department of Economics, Middlebury College - Department of Economics, University of Utah - Department of Finance and Federal Reserve Bank of Chicago
Downloads 31 (999,682)

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gender gap, leave taking, gender, maternity leave, labor market, regression discontinuity

The Long-Term Effects of California's 2004 Paid Family Leave Act on Women's Careers: Evidence from U.S. Tax Data

CEPR Discussion Paper No. DP14217
Number of pages: 44 Posted: 14 Jan 2020
Martha J. Bailey, Tanya Byker, Elena Patel and Shanthi Ramnath
University of California, Los Angeles (UCLA) - Department of Economics, Middlebury College - Department of Economics, University of Utah - Department of Finance and Federal Reserve Bank of Chicago
Downloads 27 (1,045,247)
Citation 7
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10.

Tax Enforcement and the Intended and Unintended Consequences of Information Disclosure

Number of pages: 57 Posted: 01 Jun 2020 Last Revised: 20 Jul 2020
Laura Konda, Elena Patel and Nathan Seegert
U.S. Department of the Treasury, University of Utah - Department of Finance and University of Utah - Department of Finance
Downloads 192 (328,633)
Citation 2

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Business Tax, Information Disclosure, Tax Enforcement

11.

The Consequences of Regulating the Distribution of Earnings for Profitable Tax-Exempt Organizations

Number of pages: 55 Posted: 21 Dec 2022 Last Revised: 13 Jul 2024
Brian D. Cadman and Elena Patel
University of Utah - David Eccles School of Business and University of Utah - Department of Finance
Downloads 131 (454,187)

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Nonprofit, Governance, Earnings Distribution JEL Classification: M12, G30, G34, I18, J30

12.

Inducing Labor: the Impact of Health Insurance on Post-Natal Labor Supply

Number of pages: 39 Posted: 12 Jul 2021 Last Revised: 10 Feb 2022
Ithai Lurie, Elena Patel and Shanthi Ramnath
U.S. Department of the Treasury, Office of Tax Analysis (OTA), University of Utah - Department of Finance and Federal Reserve Bank of Chicago
Downloads 106 (533,260)

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child penalty, taxes, labor supply, health insurance

13.

Taxation, Social Welfare, and Labor Market Frictions

International Finance Discussion Paper No. 1284
Number of pages: 122 Posted: 21 Jun 2020
Brendan Epstein, Musa Orak, Ryan Nunn and Elena Patel
University of Massachusetts - Department of Economics, Board of Governors of the Federal Reserve System, Federal Reserve Banks - Federal Reserve Bank of Minneapolis and University of Utah - Department of Finance
Downloads 86 (611,363)

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Elasticity of taxable income, Deadweight loss from taxation, Endogenous amenities, Search frictions, Social welfare

14.

Who Cares? Paid Sick Leave Mandates, Care-Giving, and Gender

FRB of Chicago Working Paper No. 2023-14
Number of pages: 51 Posted: 20 Apr 2023
Tanya Byker, Elena Patel and Shanthi Ramnath
Middlebury College - Department of Economics, University of Utah - Department of Finance and Federal Reserve Bank of Chicago
Downloads 85 (615,721)

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Paid Sick Leave, Care-Giving Leave, Gender, Leave Taking

15.

Medicaid-ing Coverage Volatility for Displaced Workers: Evidence from the 2019 Virginia Medicaid Expansion

FRB of Chicago Working Paper No. 2023-41
Number of pages: 63 Posted: 09 Nov 2023 Last Revised: 11 Dec 2024
Bradley Heim, Ithai Lurie, Elena Patel and Shanthi Ramnath
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), U.S. Department of the Treasury, Office of Tax Analysis (OTA), University of Utah - Department of Finance and Federal Reserve Bank of Chicago
Downloads 73 (670,540)

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Health Insurance Dynamics, Unemployment, Medicaid Expansion

16.

The Long and Short of It: Do Public and Private Firms Invest Differently?

FEDS Working Paper No. 2018-068
Number of pages: 50 Posted: 05 Oct 2018
Naomi E. Feldman, Laura Kawano, Elena Patel, Nirupama Rao, Michael Stevens and Jesse Edgerton
Hebrew University of Jerusalem, Department of Economics, University of Michigan at Ann Arbor, University of Utah - Department of Finance, University of Michigan, Stephen M. Ross School of Business, U.S. Department of the Treasury, Office of Tax Analysis (OTA) and JP Morgan
Downloads 72 (675,493)

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Corporate governance, Investment, Public firms

17.

Pediatric Drug Adherence and Parental Attention: Evidence from Comprehensive Claims Data

NBER Working Paper No. w30968
Number of pages: 59 Posted: 21 Jul 2023
Josh Feng, Matthew John Higgins and Elena Patel
University of Utah - David Eccles School of Business, University of Utah - Department of Entrepreneurship & Strategy and University of Utah - Department of Finance
Downloads 30 (983,060)

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18.

Medicaid-Ing Coverage Volatility for Displaced Workers: Evidence from the 2019 Virginia Medicaid Expansion

Number of pages: 63 Posted: 24 Jan 2025
Bradley Heim, Ithai Lurie, Elena Patel and Shanthi Ramnath
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), affiliation not provided to SSRN, University of Utah - Department of Finance and Federal Reserve Bank of Chicago
Downloads 12 (1,201,732)

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Health Insurance Dynamics, Unemployment, Medicaid Expansion

19.

How Do Firms Respond to Corporate Taxes?

Journal of Accounting Research, Volume 60, Issue 3, 2022
Posted: 11 Oct 2022
Jeffrey L. Coles, Elena Patel, Nathan Seegert and Matthew Smith
University of Utah - Department of Finance, University of Utah - Department of Finance, University of Utah - Department of Finance and U.S. Department of the Treasury, Office of Tax Analysis (OTA)

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corporate elasticity of taxable income, private firm behavior, corporate tax, investment, tax reporting