Published Papers


Expectations, Education, and Opportunity
Journal of Economic Psychology, 59, April 2017, pp. 29-44. (with Wes Routon)

Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the U.S.
Journal of Financial Economics, 117(1), July 2015, pp. 122-138. (with Brad Heim and Anh Tran)
Previous version circulated as NBER Working Paper #17770

The Rise of Partnerships
Tax Notes, 147(13), 1563-1575, 2015. (with Richard Prisinzano)

The Impact of Legal Enforcement: An Analysis of Corporate Tax Aggressiveness after an Audit
Journal of Law and Economics, 58, May 2015, pp. 291-324. (with Brad Heim, Anh Tran, Alex Yuskavage)

Flip-Flopping: Ideological Adjustment Costs in the United States Senate
Economic Inquiry, , 53(1), January 2015, pp. 108-128.

Rising Inequality: Transitory or Persistent? New Evidence from a Panel of US Tax Returns
Brookings Papers on Economic Activity, Spring 2013. (with Brad Heim, Vasia Panousi, Shanthi Ramnath, and Ivan Vidangos)

Political Parties as a Commitment Technology: Effects of Term Limits on Vote Share

Journal of Applied Economics, XV(2), November 2012, pp. 321-351.

Estimating Supply and Demand for Gasoline Using Tax Data
Energy Economics, 34(1), 195-200, 2012. (with David Coyle and Richard Prisinzano)

Political Parties and Political Shirking
Public Choice, 150(3), 651-670, 2012.

Identification of Small Business Owners Using Tax Data
Tax Notes, 132(13), 1395-1408, 2011. (with Matt Knittel, Susan Nelson, John Kitchen, James Pearce, and Richard Prisinzano)

The Price of Pork: The Seniority Trap in the U.S. House
Journal of Public Economics, 95(1-2), pp 63-78, 2011.

Would a Limitation on Bad Debt Write-Offs Discourage High-Risk Loans?
Proceedings of the National Tax Association 103rd Annual Conference on Taxation, 2010. (with Matthew Knittel)

Temporary and Permanent Book-Tax Differences: Complements or Substitutes?
IRS Research Bulletin: Proceedings of the 2010 IRS Research Conference, pp 21-45, 2010. (with Jennifer Blouin and Stephanie Sikes)

It’s Who You Are and What You Do: Explaining the IT Industry Wage Premium
Federal Reserve Bank of Atlanta Economic Review, Quarter 3, pp 37-45, 2005. (with Julie L. Hotchkiss, Melinda M. Pitts, and John C. Robertson)