We use anticipated changes in tax rates associated with changes in family composition to estimate intertemporal labor supply elasticities and elasticities of taxable income with respect to the net-of-tax wage rate. Changes in the ages of children can affect marginal tax rates through provisions...

Low- and middle-income college borrowers often struggle with economic opportunity and loan burdens after leaving school. However, some institutions, including some non-selective schools, do a good job of providing economic mobility to low-income students. This implies that there is scope for a...

We provide a method to track active prevalence of COVID-19 in real time, correcting for time-varying sample selection in symptom-based testing data and incomplete tracking of recovered cases and fatalities. Our method only requires publicly available data on positive testing rates in combination...

We combine structural estimation with ideas from Machine Learning to estimate a model with information-based voluntary social distancing and state lockdowns to analyze the factors driving the effect of social distancing in mitigating COVID-19. The model allows us to estimate how contagious...

Tax-exempt organizations are subsidized relative to taxable organizations because income related to furthering their core mission is excluded from income tax. The value of this subsidy is unclear. There is no government-provided estimate, and the tax benefit for any organization depends on the...

Policy changes in the United States in the 1990s resulted in sizable increases in employment rates of single mothers. We show that this increase led to a large and abrupt increase in work experience for single mothers with young children. We then examine the economic return to this increase in...