Research
Research
Equity Financing, Dividend Taxes and Corporate "Non-Capital" Investment.
Needed in Empirical Social Science: Numbers, with Aaron Edlin.
Taxing Complexity
Corporate vs. Pass-through Taxation: The Role of Economic Rents and Legibility, with Ed Fox and Zach Liscow
How Much Wealth is Held in US Trusts?, with Connor Dowd, Tim Dowd, Eric Heiser, and Jacob Mortenson.
Who Benefits from Partnership Flexibility?, Journal of Public Economics (2025). Online appendix here.
Tax Avoidance Through Corporate Accounting: Insights for Corporate Tax Bases, with Jacob Mortenson and Eric Heiser, Journal of Public Economics (2025). Online appendix here.
The Paycheck Protection Program: Progressivity and Tax Effects, with David Splinter, Eric Heiser and Jacob Mortenson, Forthcoming, National Tax Journal. Online appendix here.
Where in the World Does Partnership Income Go? Evidence of a Growing Use of Tax Havens, Accepted, in the National Tax Journal. Online Appendix here.
A Perfect Storm for Corporate Inversions: Causes and Responses, with Deborah L. Paul, 43 Tax Mgmt. Int’l J. 671 (2014).