Research

ACADEMIC PUBLICATIONS

2023. "Automated Tax Filling: Simulating a Pre-populated Form 1040." National Tax Journal. 76(4). https://doi.org/10.1086/726592. (with Lucas Goodman, Bruce Sacerdote, and Andrew Whitten) Media coverage: Vox, Brookings, Business Insider 

2023. "Women's Labor Force Exits during COVID-19: Differences by Motherhood, Race, and Ethnicity." Journal of Family and Economic Issues. https://doi.org/10.1007/s10834-023-09916-w. (with Mike Zabek) 

2019. "New Evidence on Self-Employment and Workplace Flexibility for US Mothers." Economic Review of the Household. 17(3): 805-842.

2018. "The EITC and Self-Employment Among Married Mothers." Labour Economics. 55: 98-115.  (with Katherine Michelmore) Working Paper

REPORTS

2023. "America’s Farms and Ranches at a Glance 2023 Edition." (Report No. EIB-263). U.S. Department of Agriculture, Economic Research Service. (with Christine Whitt and Katherine Lacy)

RESEARCH IN PROGRESS

2024. "What Makes a Job Better? Survey Evidence from Job Changes." FEDS Working Paper. (with Mike Zabek)

2023. "Farm Households and Retirement: Incomes Sources and Savings Behavior" (with Ashley Spalding) 

2023. "How Do Business Owners' Respond to a Tax Cut?  Examining the 199A Deduction for Pass-through Firms." NBER Working Paper 28680. (with Lucas Goodman, Bruce Sacerdote, and Andrew Whitten) (under review)

2023. "Occupational Licensing as a Barrier to Entry for Immigrants." Federal Reserve Bank of Minneapolis Working Paper. (with Tyler Boesch and Ryan Nunn)

PREVIOUS UNPUBLISHED RESEARCH

2022. "The Role of Race in Mortgage Denials." Federal Reserve Bank of Minneapolis Working Paper. (with Kim Ky)

2020. "Does Student Debt Discourage Young Workers from Becoming Self-Employed." Census Working Paper 2020-15 (with Robert Munk)

2019. "Simulating the 199A Deduction for Pass-through Owners." OTA Working Paper 118. (with Lucas Goodman, Bruce Sacerdote, and Andrew Whitten)

2019. "Independent contractors in the U.S.: New Trends from 15 Years of Administrative Tax Data." IRS SOI Working Paper. (with Alicia Miller, Max Risch, and Eleanor Wilking)

2017. "Self-Employment, Workplace Flexibility and Maternal Labor Supply: A Life-Cycle Model." SSRN Working Paper.

GENERAL INTEREST ARTICLES

"How the COVID-19 pandemic disrupted the Reemployment Services and Eligibility Assessment Program." March 7, 2023 (with Tyler Boesch)

"Lenders more likely to deny conventional mortgages to people of color living in the Twin Cities." May 19, 2022 (with Ben Horowitz and Kim Ky) Coverage: Star Tribune

"How occupational licensing limits access to jobs among workers of color." March 11, 2022 (with Tyler Boesch and Ryan Nunn) Coverage: Reason

"Women of color and women with children disproportionately left the labor force during the COVID-19 pandemic." February 28, 2022 (with Mike Zabek) Coverage: The Atlantic

"Non-compete contracts sideline low-wage workers." October 15, 2021 (with Tyler Boesch and Ryan Nunn) Coverage: House Select Committee on Economic Disparity and Fairness in Growth 

"What did and didn't work in unemployment insurance during the pandemic." August 2, 2021 (with Tyler Boesch and Ryan Nunn)

"Despite recent gains Minnesota's entreprenuers of color face presistent barriers." May 28, 2021 (with Ben Horowitz, Michou Kokodoko, and Alene Tchouromoff)

"COVID-19's disruptions disproportionately hit child care workers." April 14, 2021 (with Tyler Boesch and Ryan Nunn)

LIGHTLY REVIEWED PUBLICATIONS

2018. "Examining S-Corporation Losses and How They are Used." National Tax Journal. 71(4): 661-686. (with Elena Patel and Molly Saunders-Scott) Abstract Slides

2011. "Distributional Effects of Tax Expenditures." Tax Expenditures: State of the Art, Ed. Lisa Philipps, Neil Brooks, and Jinyan Li. Canadian Tax Foundation.  (with Eric Toder and Benjamin H. Harris.) Working Paper

2010. "Desperately Seeking Revenue." National Tax Journal. 63: 331-51. (with Rosanne Altshuler and Roberton Williams.)

2010. "Catastrophic Budget Failure." National Tax Journal. 63:561-83. (with Leonard E. Burman, Jeffrey Rohaly, and Joseph Rosenberg.)

2008. "Responsibility to Punish: Discouraging Free-Riders in Public Goods Games" Atlantic Economic Journal. 36(4). (with Zachary Devlin-Foltz.)