Published Papers

Seeking Professional Advice: The Role of Preparers in Tax Compliance
National Tax Journal, 77(2), June 2024 (with Bradley Heim, Anh Tran, and Alex Yuskavage)

A Risky Venture: Income Dynamics Among Pass-Through Business Owners
American Economic Journal: Macroeconomics, 15(1), January 2023, pp. 444-474 (with Vasia Panousi and Shanthi Ramnath)

A Culture of Despair? Inequality and Expectations of Educational Success

Contemporary Economic Policy, 39(3), July 2021, pp. 573-588 (with Wes Routon)

Tax Noncompliance and Measures of Income Inequality

Tax Notes,166(7), February 2020, pp. 1103-1118 (with Bradley Heim, Anh Tran, and Alex Yuskavage)

Macroeconomic Effects of Reducing OASI Benefits: A Comparison of Seven Overlapping Generations Models

National Tax Journal, 72(4), December 2019, pp. 671-691 (Jaeger Nelson, Kerk Phillips, Seth Benzell, Efraim Berkovich, Robert Carroll, Guillermo Cuevas, John Diamond, Richard W. Evans, Jagadeesh Gokhale, Laurence Kotlikoff, James Mackie, Rachel Moore, Brandon Pecoraro, Brandon Pizzola, Victor Ye, and George Zodrow)

The Impact of State Taxes on Small Businesses: Evidence from the 2012 Kansas Income Tax Reform

Journal of Public Economics, 174(C), 2019, pp. 53-75 (with Brad Heim, Shanthi Ramnath, and Justin Ross)

Integrating Microsimulation Models of Tax Policy into a DGE Macroeconomic Model: A Canonical Example

Public Finance Review, 47(2), March 2019, pp. 207-275. (with Richard W. Evans and Kerk L. Phillips)

Pass-through Entity Responses to Preferential Tax Rates: Evidence on Economic Activity and Owner Compensation in Kansas
National Tax Journal, 71(4), December 2018, pp. 687-706. (with Lucas Goodman, Bradley Heim, Shanthi Ramnath, and Justin Ross)

The Effects of IRS Audits on EITC Claimants
National Tax Journal, 71(3), September 2018, pp. 451-484. (with Brad Heim, Anh Tran, and Alex Yuskavage)

Once Bitten, Twice Shy? The Impact of IRS Audits on Filer Behavior
Journal of Law and Economics, 61(1), February 2018, pp. 1-35. (with Brad Heim, Anh Tran, and Alex Yuskavage)

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)