Jason M. DeBacker
Research:
Primary Fields: Public Finance, Macroeconomics, Political Economics
Secondary Fields: Econometrics, Game Theory
Research Interests: Macroeconomics, Effects of Tax Policy, Firm Dynamics, Corporate Finance, Political Economy
- Publications
- "Estimating Supply and Demand for Gasoline Using Tax Data", Energy Economics, 34(1), January 2012, pp. 195-200 (with David Coyle and Richard Prisinzano)
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"Political Parties and Political Shirking", Public Choice, 150(3), 2012, pp. 651-670.
- "Identification of Small Business Owners Using Tax Data", Tax Notes, 132(13), September 2011, pp. 1395-1408 (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), February, 2011, pp. 63-78.
- "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 (with Jennifer Blouin and Stephanie Sikes
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"It's who you are and what you do: explaining the IT industry wage premium", Federal Reserve Bank of Atlanta Economic Review, Q3, 2005, pp 37-45 (with Julie Hotchkiss, Melinda Pitts, and John C. Robertson)
- Working Papers
- "Parties as a Commitment Technology: Term Limits", second revision requested, Journal of Applied Economics
- "Capital Taxes with Real and Financial Frictions", under review
- "Rising Inequality: Transitory or Permanent? New Evidence from a Panel of US Tax Returns 1987-2006", with Bradley Heim, Vasia Panousi and Ivan Vidangos, under review
- "Importing Corruption Norms from Overseas: Evidence from Corporate Tax Evasion in the U.S.", with Bradley Heim and Anh Tran, under review
- "Flip-flopping: Ideological Adjustment Costs in the U.S. Senate"
- "Methodology to Identify Small Businesses and Their Owners", with Matt Knittel, Susan Nelson, James Pearce, and Richard Prisinzano, Office of Tax Analysis, Technical Paper 4, April 2011
- Works in Progress
- "Tax Multipliers in a DSGE Model", with Richard W. Evans
- "Firm Dynamics and Organizational Form"
- "Law Enforcement and Corporate Illegal Activity: An Analysis of Tax Evasion in the U.S.", with Bradley Heim and Anh Tran
- "Profit Shifting and Corporate Tax Rate Differences," with Rosanne Altshuler, Alan Auerbach, Michael Cooper, and Matthew Knittel
- "Entrepreneurial Risk and Portfolio Choice", with Vasia Panousi and Ivan Vidangos
- "Properties of Business Income: Evidence from a Panel of US Tax Returns 1981-2007", with Bradley Heim, Vasia Panousi, and Ivan Vidangos
- "Political Accountability and the Macroeconomy: Evidence from the OECD", with Anna Yurko
- "Taking Institutions (Somewhat) Seriously"
- Principles of Macroeconomics (Honors), ECON 2105H, Fall 2008
- Intermediate Macroeconomics, ECON 4020, Spring 2009