Working Papers

Give Credit Where? The Incidence of Child Care Tax Credits (submitted)

Abstract: Child care tax credits are intended to relieve the financial burden of child care for working families, yet the benefit incidence may fall on child care providers if they increase prices in response to credit generosity. Using policy-induced variation in the Child and Dependent Care Credit, this paper presents evidence of substantial pass-through: over half of every dollar is passed through to providers in the form of higher prices and wages. The relative inelasticity of providers implies that increased non-refundable credit generosity may have the unintended effect of making child care less affordable for low-income families.


Alternatives to Altruism: Charitable Donations and Deduction Trade-Offs (submitted)

Abstract: This paper examines how the availability of other deduction categories affects charitable giving behavior. Exploiting variation in state financing and federal deduction policy over time, I investigate how the introduction of the sales tax deduction impacts the decisions of whether to give to charity (extensive margin) and of how much to give. Giving at the extensive margin decreased 3 percentage points and the amount donated decreased 11% after the introduction of the sales tax deduction. These findings suggest that charitable giving is not only sensitive to the tax price of giving but also to the presence of alternative deduction categories.


Research In Progress

Housing Values and Inter-Jurisdictional Competition, with Professor John Hatfield and Dr. Katrina Kosec
Measuring the Quality of State Government, with Professor John Hatfield 
The Impact of Language and Frequency in Parental Responses to Text Message Prompts in Education, with Dr. Matt Farber