ACADEMIC PAPERS
“Reducing Administrative Burdens To Increase Access to Safety Net Programs,” Health Affairs Forefront (November 2024)
“Distributional Analysis of the TCJA: Impact of Business and Individual Tax Provisions on Households” (with Cody Kallen), AEI Economics Working Paper 2019-07 (covered in Brookings Institution blog: https://www.brookings.edu/blog/up-front/2019/04/17/whats-in-an-equivalence-scale-maybe-more-than-you-think/, and Tax Notes), accepted at National Tax Journal
“The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting,” (with Glenn Hubbard and Aspen Gorry), NBER Working Paper w24531, Volume 74, Number 1, National Tax Journal (March 2021)
“Did Right to Work Laws Increase Income Inequality? Evidence from U.S. States Using the Synthetic Control Method,” (with Devesh Roy and Abdul Munasib), AEI Economics Working Paper, Volume 21, Issue 1, B.E. Journal of Economic Analysis and Policy (August 2020)
“Rethinking the Green New Deal: Using Climate Policy to Address Inequality,” (Paper presentation, National Tax Association Spring Symposium, May 2019, AEI Economics Working Paper 2019-14), Volume 72, Issue 4, National Tax Journal (December 2019)
“Substance Requirements in the International Taxation of Intangible Capital-A Double Edged Sword?” (Previous title: “Economic Substance Requirements and Multinational Firm Behavior”) (with Kartikeya Singh and Cody Kallen), AEI Economics Working Paper, Volume 48, Issue 2, Public Finance Review (January 2020)
(cited by Penn Wharton Budget Model: https://budgetmodel.wharton.upenn.edu/issues/2021/7/21/profit-shifting-and-the-global-minimum-tax)
“The Perverse Effect of Sin Taxes: The Rise of Illicit White Cigarettes,” (with Roger Bate and Cody Kallen), AEI Economics Working Paper, accepted at Applied Economics, (published online, August 5, 2019: 10.1080/00036846.2019.1646403)
“The Impact of GILTI and FDII on the Investment Location Choice of U.S. Multinationals,” (with Kartikeya Singh), Columbia Journal of Tax Law, Volume 10, No. 2 (2019) (AEI Economics Working Paper 2018-05)
“The Role of Legislative Change in Reducing Domestic Violence Against Women in India,” (with Sita Slavov), Economics Bulletin, Vol.37, Issue 4 (November 2017)
Corruption and Medicine Quality in Latin America: A Pilot Study,” (with Roger Bate), AEI Economics Working Paper, accepted at The B.E. Journal of Economic Analysis and Policy (published online February 2018: https://www.degruyter.com/view/j/bejeap.ahead-of-print/bejeap-2017-0076/bejeap-2017-0076.xml)
“Unnecessary Injury: The Economic Costs of Imposing New Global Capital Requirements on Large U.S. Property and Casualty Insurers,” (with Robert J. Shapiro), Journal of Financial Perspectives, Vol.4, Issue 1 (May 2017) (Georgetown McDonough School of Business Research Paper No.2540589)
“Leaving Childless Taxpayers Behind: The Impact of Recent Low-Income Tax Changes,” (with Adele Hunter), July 2016, Tax Notes
“Dividends and Investment: Evidence of Heterogeneous Firm Behavior.” (With Nirupama Rao, Michael Strain and Stan Veuger), Volume 44, Issue 6, Public Finance Review (2016)
“Generics Substitution, Bioequivalence Standards and Oversight of International Pharmaceutical Producers: Complex Issues Facing the FDA” (with Roger Bate, Harry Lever, Dinesh Thakur, Joe Graedon, Tod Cooperman, Preston Mason and Erin R. Fox), AEI Economic Policy Studies Working Paper 2015-05, Vol.37, Issue 3, p184-191, Trends in Pharmacological Sciences (March 2016)
The Response of Deferred Executive Compensation to Changes in Tax Rates (with Aspen Gorry, Kevin A. Hassett and Glenn Hubbard), Volume 151, p28-40, Journal of Public Economics (July 2017), paper presented at the NBER Trans-Atlantic Public Economics Seminar, June 2014 (Vienna, Austria, Special TAPES Issue), NBER Working Paper c13468
“Starting Small: Using Existing Tax Credits to Fund Family Leave,” Tax Notes, July 2015
“Poor Quality Drugs and Global Trade: A Pilot Study,” (with Roger Bate, Ginger Zhe Jin and Amir Attaran), NBER WP No. 20469, Vol.2, No.3, p318-343, American Journal of Health Economics (Summer 2016) (covered in NBER Reporter January 2019), http://nber.org/papers/w20469
“Has the Affordable Care Act Increased Part-Time Employment?” (with Sita N. Slavov and Michael Strain), Vol. 23, Issue 3, Applied Economics Letters (2016), (covered on Wonkblog: http://www.washingtonpost.com/news/wonkblog/wp/2015/08/12/no-obamacare-isnt-killing-full-time-jobs-new-evidence-shows/)
“A Spatial Model of Corporate Tax Incidence,” (with Kevin Hassett), Applied Economics, Vol.47, Issue 13 (2015), Paper reviewed in The Economist, Economics Focus section: A toll on the common man, (July 1-15, 2006) and mentioned in a Wall Street Journal editorial (December 2006)
“Falsified or Substandard? Assessing Price and Non-Price Signals of Drug Quality,” (with Roger Bate and Ginger Z. Jin), Volume 24, Issue 4, Pages 687-711, winter 2015, Journal of Economics and Management Strategy(covered in NBER Reporter January 2019), Feature article on journal website. Link to Q&A: http://editjems.org/article-item/winter-2015-feature-article-2/. (Earlier Version: “Counterfeit or Substandard? The Role of Regulation and Distribution Channel in Drug Safety,” (with Roger Bate and Ginger Z. Jin), NBER Working Paper No.18073, (May 2012))
“In Whom We Trust: The Role of Certification Agencies in Online Drug Markets," (with Roger Bate and Ginger Zhe Jin), The B.E. Journal of Economic Analysis and Policy (Contributions), Volume 14, Issue 1 (December 2013),pp. 111-150. (Earlier Version: “Unveiling the Mystery of Online Pharmacies: An Audit Study,” (with Roger Bate and Ginger Z. Jin), NBER Working Paper No. 17955, March 2012)
“Distributional Effects of A Carbon Tax in Broader U.S. Fiscal Reform,” (with Adele Morris), Energy Policy, Vol.66, pp. 326-334, 2014 (Issue C). (Brookings Climate and Energy Economics Project Working Paper, December 2012)
“BEPS and the Law of Unintended Consequences,” (With Kartikeya Singh), On the Margin, Tax Notes, September 2013.
“Does the U.S. Bankruptcy System Provide a Fresh Start to Entrepreneurs?,” Journal of Banking and Finance, Vol. 37, 2013. Available online: http://www.sciencedirect.com/science/article/pii/S0378426613003026
“Health Expenditures and Personal Bankruptcies,” Health, Vol.4, No. 12, 2012, available: http://www.aei.org/files/2012/12/12/-mathur-health-expenditures-and-personal-bankruptcies_143504980764.pdf
“Should the Top Marginal Income Tax Rate Be 73 Percent?,” (with Sita Slavov and Michael Strain), On the Margin, Tax Notes, November 2012 (coverage in Wonkblog, Washington Post:
http://www.washingtonpost.com/blogs/wonkblog/wp/2012/11/27/should-the-top-tax-rate-be-73-percent/)
“Distributional Impacts in a Comprehensive Climate Policy Package," NBER Chapter, in: The Design and Implementation of U.S. Climate Policy, National Bureau of Economic Research, Inc. (with Gilbert E. Metcalf and Kevin A. Hassett), University of Chicago Press (2012), edited by Don Fullerton and Catherine Wolfram, NBER Working Paper no. 16101
“The Consumer Burden of a Carbon Tax on Gasoline,” (Kevin A. Hassett and Gilbert E. Metcalf), book chapter in Fuel Taxes and the Poor: The Distributional Effects of Gasoline Taxation and Their Implications for Climate Policy, edited by Thomas Sterner, RFF Press, December 2011, http://www.earthscan.co.uk/?TabId=102852&v=513749
“Foreign Direct Investment, Corruption and Democracy,” with Kartikeya Singh, Applied Economics, Vol. 45, Issue 8, 2013. Available online at: http://www.tandfonline.com/doi/abs/10.1080/00036846.2011.613786
“Does Price Reveal Poor Quality Drugs? Evidence From 17 countries,” (with Ginger Zhe Jin and Roger Bate), Journal of Health Economics, December 2011, 30: 1150-1163. Also available as NBER Working Paper No.16854
“Benefits of Hydraulic Fracking,” (with Kevin Hassett), Oxford Energy Forum, Issue 91, Oxford Institute for Energy Studies, Oxford (April, 2013)
“Corporate Tax Burdens on Labor: Theory and Empirical Evidence,” (with Matthew Jensen), Tax Notes, June 5, 2011
"Moving toward a Unified Credit for Low-Income Workers," (with Kevin A. Hassett and Lawrence B. Lindsey), Tax Notes, August 10, 2009
"A Spatial Model of the Impact of Bankruptcy Law on Entrepreneurship,” Spatial Economic Analysis, Vol.4, Issue 1, March 2009. Research funding provided by the Small Business Administration, and subsequently published as Research Publication No. 261, July 2005, Small Business Administration
“The Incidence of a U.S. Carbon Tax: A Lifetime and Regional Analysis,” (with Kevin A. Hassett and Gilbert E. Metcalf), The Energy Journal, Vol.30, No.2, March 2009, NBER Working Paper no. 13554
“Don’t Follow Our Example, Either,” Letter to the Editor, Health Affairs, January/February 2009 (with Thomas P. Miller)
“Health Insurance Mandates and Job Creation by the Self-Employed,” Small Business Economics, Vol. 35, Issue 3 (Spring 2010), available online since December 2008