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

14

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SSRN CITATIONS
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17

CROSSREF CITATIONS

13

Scholarly Papers (14)

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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 326 (130,652)
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 314 (135,826)

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

3.

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 183 (228,594)
Citation 2

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

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 167 (246,998)

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Healthcare cost growth, Healthcare productivity, Health production

5.

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 163 (252,137)
Citation 4

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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
UT Dallas, Naveen Jindal School of Management, University of Utah - Department of Finance and University of Utah - Department of Finance
Downloads 159 (257,555)
Citation 3

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Marijuana, State Taxation, Deadweight Loss

7.

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 148 (272,861)
Citation 1

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Investment, Public Firms, Corporate Governance

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 122 (316,156)
Citation 1

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

9.

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 113 (333,686)

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Business Tax, Information Disclosure, Tax Enforcement

10.

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 50 (524,283)

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Corporate governance, Investment, Public firms

11.

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 48 (533,262)

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child penalty, taxes, labor supply, health insurance

12.

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 48 (533,262)

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

13.

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

Downloads 25 (663,439)
Citation 7

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 No. w26416
Number of pages: 42 Posted: 30 Oct 2019 Last Revised: 04 Jul 2021
Martha J. Bailey, Tanya Byker, Elena Patel and Shanthi Ramnath
University of Michigan at Ann Arbor - Department of Economics, Middlebury College, University of Utah - Department of Finance and Federal Reserve Bank of Chicago
Downloads 24 (690,843)

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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 Michigan at Ann Arbor - Department of Economics, Middlebury College, University of Utah - Department of Finance and Federal Reserve Bank of Chicago
Downloads 1 (930,046)
Citation 7
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14.

How Do Firms Respond to Corporate Taxes?

Journal of Accounting Research, Volume 60, Issue 3
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