Reseach

Publications

1. Acquah-Sarpong, R.; Chen, Y.; David G; Lewin, P. “Temporary Relief: The Kansas Tax Experiment and Firm Payment Behavior”. International Tax and Public Finance. (2026) link to paper)

Abstract: This study examines the impact of the Kansas tax experiment (2012–2017) on establishment-level payment practices. The analysis focuses on the Kansas City Metropolitan Statistical Area (MSA), which spans both Kansas and Missouri, with its core comprising two adjacent cities—Kansas City, Kansas, and Kansas City, Missouri—situated on opposite sides of the state boundary. Using data from the National Establishment Time Series (NETS) database and a two-way fixed effects model, we find that the tax cuts initially improved timely payments among Kansas-based establishments, suggesting a temporary alleviation of liquidity constraints. However, these effects were short-lived, dissipating shortly after the tax cuts were repealed in 2017. 

2. Leschewski, A., Aragon M.C., Weatherspoon, D., Barale, K., Auld, G., Acquah-Sarpong, R., Baker, S., "Expanded Food and Nutrition Education Program Generates Economic Value Through Body Mass Index Improvement: A Cost-Benefit Analysis". Journal of Extension. (2024) (link to paper)

Abstract: Prior economic evaluations of the Expanded Food and Nutrition Education Program (EFNEP) perform cost-benefit analyses (CBA) reliant on self-reported behavioral data and unvalidated criteria for disease prevention. This study aims to conduct a CBA of Colorado and Washington EFNEP using an objective biomarker, Body Mass Index, to monetize program benefits. A longitudinal study of a convenience sample of EFNEP participants was conducted utilizing a single-group pretest-posttest design. Results indicate Colorado and Washington EFNEP generates $9.23 of benefits per $1.00 of costs and demonstrate the feasibility and value of using biomarkers in economic evaluations of nutrition education interventions delivered through Extension.

Papers Under Review

1. Acquah-Sarpong, R.; Chen, Y.; Lewin, P. "The Impact of Oregon’s Tiered Minimum Wage Policy on Firm Survival". Annals of Regional Science. (Revise and Submit)

Abstract: This paper investigates the impact of Oregon’s innovative tiered minimum wage policy, under which minimum wages vary by region and follow a scheduled path of increases, on establishment survival in urban and rural counties. We find that the tiered minimum wage policy, intended to protect these establishments outside the high-cost Portland area, inadvertently imposed significant survival pressures on them. The effects are concentrated among more vulnerable firms, particularly small, proprietorships, and non-publicly listed establishments, while large, partnerships, corporations, and publicly listed firms appear more resilient.

2. Acquah-Sarpong R; Chen, Y.; Lewin, P "Do Tiered Minimum Wages Widen Regional Gaps in Firm Performance?" Annals of Regional Science.  (Under Review)

Abstract: This paper studies how tiered minimum wage policies affect firms’ financial health and contribute to regional divergence in firm performance. Using the introduction of a geographically tiered minimum wage structure in Oregon, I examine how spatial variation in minimum wages alters firms’ ability to meet short-term financial obligations. The results reveal a significant difference in payment timeliness between establishments located within the Portland Urban Growth Boundary (UGB), which are subject to a higher minimum wage, and those outside, which are subject to a lower minimum wage after the policy was implemented. 

Working Papers

1. Acquah-Sarpong, R.; "Evaluating the Impact of Wildfires on Firm Migration in the Western US". (draft)

Abstract: The increasing frequency and severity of wildfires in the rural Western United States pose significant economic risks, particularly for firms that may be forced to relocate due to repeated exposure to fire and smoke. In this paper, I develop a comprehensive wildfire exposure index that integrates both smoke exposure and population-weighted burned area. Using firm-level data from the National Establishment Time-Series, wildfire data from the USGS Monitoring Trends in Burn Severity project, and wildfire smoke data, I conduct an empirical analysis to quantify the effects of wildfire exposure on firm migration patterns. The findings of this study will inform policymakers, development agencies, and community planners on how to mitigate the negative economic effects of wildfires and retain businesses in rural communities. 

2. Acquah-Sarpong, R.; "Mind the Gap: The Impact of Tiered Minimum Wages on Labor Productivity Disparity".

Abstract: This study examines the effect of the 2016 minimum wage differential in the Portland metropolitan area, Oregon, on labor productivity in the retail and food service sectors. Utilizing a difference-in-discontinuity (DiDsc) design, which merges temporal variations of traditional difference-in-differences (DiD) analysis with the spatial discontinuities intrinsic to policy implementation, this paper identifies causal effects of spatially differentiated minimum wages on firm-level productivity. Preliminary results indicate a notable positive productivity gap—ranging from 7.6\% to 11.2\%—favoring firms within the higher-wage Portland Urban Growth Boundary (UGB) compared to those outside. This productivity advantage is particularly evident among food service establishments, as well as standalone and privately owned enterprises. While the tiered approach aimed to protect businesses outside the UGB, findings suggest it inadvertently placed them at a competitive disadvantage, highlighting important policy trade-offs.

3. Acquah-Sarpong, R.; "Do Environmental Shocks Trigger Corporate Bankruptcies ?".

Abstract: This paper examines whether environmental shocks increase the risk of firm bankruptcy. Using establishment-level data from the National Establishment Time Series (NETS) linked with wildfire-induced smoke exposure, I analyze the impact of sustained environmental shocks on firm bankruptcy. The preliminary results indicate that firms exposed to persistent smoke are more likely to experience financial distress and bankruptcy, with effects varying across industries and firm sizes.