Research Program on Business Taxation

Current Teaching:

Fall 2022, Econ 8185, Advanced Topics in Macroeconomics, 1&2
Fall 2022, Econ 8792, Graduate Workshop
(Materials at canvas.umn.edu)

Recent Research:

Taxes, Regulations, and the Value of US Corporations:
A Reassessment
Minneapolis Fed Staff Report 647
Paper Slides Additional files

On the Nature of Entrepreneurship
with A. Bhandari, T. Kass, T. May, E. Schulz
SOI Working Papers, Internal Revenue Service
Paper Slides

A Theory of Business Transfers
with A. Bhandari, P. Martellini
University of Minnesota working paper
Paper Slides

Sweat Equity in U.S. Private Business
with A. Bhandari
Quarterly Journal of Economics, 136(2):727-781, 2021
Paper Data appendix Additional files

What Do Survey Data Tell Us about U.S. Businesses?
with A. Bhandari, S. Birinci, and K. See
American Economic Review: Insights, 2(4): 443-458, 2020
Paper Data appendix Additional files
Response to Bricker, Moore, Volz (2022)

Quantifying Efficient Tax Reform
with J. Boerma
University of Minnesota working paper
Paper Slides

Taxation of Paid- and Self-Employment
with A. Bhandari and Y. Yao
University of Minnesota working paper
Paper

On Financing Retirement, Health, and Long-term Care in Japan
with K. Miyachi and A. Peralta-Alva
Minneapolis Fed Staff Report 586
Paper Additional files