Research
Working Papers
Child Tax Benefits and Labor Supply: Evidence from California (with Tatiana Homonoff, Neel Lal, Ithai Lurie, and Katherine Michelmore)
Measuring and Mitigating Racial Disparities in Tax Audits (co-P.I., with Hadi Elzayn, Evelyn Smith, Thomas Hertz, Cameran Guage, Arun Ramesh, Robin Fisher, and Daniel E. Ho) (Online Appendix) (revise and resubmit, Quarterly Journal of Economics)
The Claiming of Children on U.S. Tax Returns (with Geoffrey Gee, Joseph Hancuch, Ithai Lurie, and Vedant Vohra) (revise and resubmit, National Tax Journal)
Identifying the Cumulative Causal Effect of a Non-Binary Treatment from a Binary Instrument (with Vedant Vohra) (revise and resubmit, Review of Economics and Statistics)
Optimal Tax Audits Using Predictions (with Aviv Caspi, Daniel Reck, and Daniel E. Ho)
Forecasting Algorithms for Causal Inference with Panel Data (with Julian Nyarko and Justin Young)
Estimation of Racial Disparities When Race is Not Observed (with Cory McCartan, Kosuke Imai, Robin Fisher, and Daniel E. Ho)
The Spiderweb of Partnership Tax Structures (with Emily Black, Ryan Hess, Becky Lester, Annette Portz, and Daniel E. Ho)
Quantifying the Uncertainty of Imputed Demographic Disparity Estimates: The Dual-Bootstrap (with Benjamin Lu, Jia Wan, Derek Ouyang, and Daniel E. Ho)
Occupational Licensing and Labor Mobility: Evidence from the Legal Profession (with Adam Chilton, Kyle Rozema, and Sarath Sanga)
Publications
Estimating and Implementing Conventional Fairness Metrics With Probabilistic Protected Features (co-P.I., with Hadi Elzayn, Emily Black, Patrick Vossler, Nathanael Jo, and Daniel E. Ho), IEEE Conference on Secure and Trustworthy Machine Learning (SaTML) (2024).
How Redundant are Redundant Encodings? Blindness in the Wild and Racial Disparity when Race is Unobserved (co-P.I., with Lingwei Cheng, Isabel O. Gallegos, Derek Ouyang, and Daniel E. Ho), ACM Conference on Fairness, Accountability, and Transparency (FAccT '23) (2023).
Integrating Reward Maximization and Population Estimation: Sequential Decision-Making for Internal Revenue Service Audit Selection (co-P.I., with Peter Henderson, Ben Chugg, Brandon Anderson, Kristen Altenburger, Alex Turk, John Guyton, and Daniel E. Ho), AAAI Conference on Artificial Intelligence (AAAI-23) (2023).
Entropy Regularization for Population Estimation (co-P.I., with Ben Chugg, Peter Henderson, and Daniel E. Ho), AAAI Conference on Artificial Intelligence (AAAI-23) (2023).
Whose Child? Designing Child-Claiming Rules for Safety Net Programs (with Ariel Jurow Kleiman), Yale Law Journal (2022).
Algorithmic Fairness and Vertical Equity: Income Fairness with IRS Tax Audit Models (co-P.I., with Emily Black, Hadi Elzayn, Alexandra Chouldechova, and Daniel E. Ho), ACM Conference on Fairness, Accountability, and Transparency (FAccT '22) (2022).
Estimating the Net Fiscal Cost of a Child Tax Credit Expansion (with Elaine Maag and Katherine Michelmore), Tax Policy and the Economy (2022).
Tax Filing and Take-Up: Experimental Evidence on Tax Preparation Outreach and EITC Participation (with Tatiana Homonoff, Rizwan Javaid, and Brenda Schafer), Journal of Public Economics (2022).
Who Benefits from the Child Tax Credit? (with Katherine Michelmore), National Tax Journal (Forum) (2022).
Issuance and Incidence: SNAP Benefit Cycles and Grocery Prices (with Tatiana Homonoff and Katherine Meckel), American Economic Journal: Economic Policy (2022).
Optimal Defaults with Normative Ambiguity (with Daniel Reck), Review of Economics and Statistics (2022).
Health Insurance and Mortality: Experimental Evidence from Taxpayer Outreach (with Ithai Lurie and Janet McCubbin), Quarterly Journal of Economics (2021). (Online Appendix)
Sharp Lines and Sliding Scales in Tax Law (with Edward Fox), Tax Law Review (2020).
How Much to Save? Decision Costs and Retirement Plan Participation (with Tatiana Homonoff, Richard Patterson, and William Skimmyhorn), Journal of Public Economics (2020).
Revealed Preference Analysis with Framing Effects (with Daniel Reck). Journal of Political Economy (2020). (Online Appendix)
Communicating Tax Penalties to Delinquent Taxpayers: Evidence from a Field Experiment (with Taylor Cranor, Tatiana Homonoff, and Lindsay Moore). National Tax Journal (2020).
Does Informing Employees About Tax Benefits Increase Take-Up? Evidence from EITC Notification Laws (with Taylor Cranor and Sarah Kotb), National Tax Journal (2019). (Online Appendix).
Legal Rasputins? Law Clerk Influence on Voting at the U.S. Supreme Court (with Adam Bonica, Adam Chilton, Kyle Rozema, and Maya Sen). Journal of Law, Economics, and Organization (2019).
Tax Benefit Complexity and Take-Up: Lessons from the Earned Income Tax Credit. Tax Law Review (2018).
Raising the Stakes: Experimental Evidence on the Robustness of Taxpayer Mistakes (with Naomi Feldman and Tatiana Homonoff). National Tax Journal (2018).
Beyond Head of Household: Rethinking the Taxation of Single Parents (with Zachary Liscow). Tax Law Review (2018).
Rationalizations and Mistakes: Optimal Policy with Normative Ambiguity (with Daniel Reck). American Economic Association: Papers & Proceedings (2018).
The Effects of Pretrial Detention on Conviction, Future Crime, and Employment: Evidence from Randomly Assigned Judges (with Will Dobbie and Crystal Yang). American Economic Review (2018).
The Analysis of Survey Data with Framing Effects (with Daniel Reck). The American Statistician (2018).
Participation in the IRS Free File Program, Tax Notes (2017).
Libertarian Quasi Paternalism. Missouri Law Review (symposium contribution) (2017).
Retirement Contribution Rate Nudges and Plan Participation: Evidence from a Field Experiment (with Tatiana Homonoff and William Tucker). American Economic Review: Papers & Proceedings (2017).
Consumer Borrowing After Payday Loan Bans (with Neil Bhutta and Tatiana Homonoff), Journal of Law and Economics (2016).
Defaults, Mandates, and Taxes: Policy Design with Active and Passive Decision-Makers (with Nicholas Lawson), American Law and Economics Review (2016).
Measuring Judicial Ideology Using Law Clerk Hiring (with Adam Bonica, Adam Chilton, Kyle Rozema, and Maya Sen), American Law and Economics Review (2016).
The Political Ideologies of Law Clerks (with Adam Bonica, Adam Chilton, Kyle Rozema, and Maya Sen), American Law and Economics Review (2016).
Which Way to Nudge? Uncovering Preferences in the Behavioral Age, Yale Law Journal (2015)
Optimal Tax Salience, Journal of Public Economics (2015)
Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity (with Tatiana Homonoff), American Economic Journal: Economic Policy (2013)
Tax Expenditure Salience (with Yair Listokin), American Law and Economics Review (2013)
Reconsidering Substance Versus Form in PPL v. Commissioner, Tax Notes (2012)
Sales Tax Not Included: Designing Commodity Taxes for Inattentive Consumers, Yale Law Journal (Note) (2012)