Faculty: Bradley T. Heim
Selected Works:
Reports and Publications:
Selected Works:
- “Income Responses to the Affordable Care Act: Evidence from the Premium Tax Credit Notch,” (with Gillian Hunter, Adam Isen, Ithai Z. Lurie, and Shanthi P Ramnath), Journal of Health Economics, 76: Article 102396 (2021)
- “How Much Do Outside Options Matter? The Effect of Subsidized Health Insurance on Social Security Disability Insurance Benefit Receipt,” (with Ithai Z. Lurie, Kathleen Mullen, and Kosali Simon), Journal of Health Economics, 76: Article 102437 (2021)
- “The Impact of State Taxes on Small Businesses: Evidence from the 2012 Kansas Income Tax Reform,” (with Jason DeBacker, Shanthi P. Ramnath, and Justin Ross), Journal of Public Economics, 174: 53-75 (2019)
- “Once Bitten, Twice Shy? The Lasting Impact of Enforcement on Tax Compliance,” (with Jason DeBacker, Anh Tran, and Alexander Yuskavage), Journal of Law and Economics, 61(1): 1-35 (2018)
- “The Impact of the Affordable Care Act Young Adult Provision on Childbearing: Evidence From Tax Data,” (with Ithai Lurie and Kosali Simon). Demography 55 (4): 1233–1243 (2018)
- “The Effects of IRS Audits on EITC Claimants,” (with Jason DeBacker, Anh Tran, and Alexander Yuskavage.) National Tax Journal. 71(3): 451-484 (2018)
- “What Drove the Decline in Taxpaying? The Roles of Policy and Population,” (with Ithai Z. Lurie, and James Pearce). National Tax Journal 70(3): 585-620 (2017)
- “Responsiveness of Income to Local Income Taxes: Evidence from Indiana,” (with Lang (Kate) Yang). National Tax Journal 70(2): 367-392 (2017).
- “Importing Corruption Norms from Overseas: Evidence from Corporate Tax Evasion in the United States,” (with Jason DeBacker and Anh Tran). Journal of Financial Economics 117(1):122-138 (2015)
- “The Impact of Health Reform on Job Mobility: Evidence from Massachusetts,” (with Ithai Z. Lurie). American Journal of Health Economics 1(3): 374-398 (2015)
- “Does Federal Deductibility Affect State and Local Revenue Sources?” (with Yulianti Abbas). National Tax Journal 68:33-58 (2015)
Reports and Publications:
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Heim, B. T., & Winecoff, R. (2023). The Impact of State 529 Plan Tax Incentives on Take-Up and Savings. Public Finance Review, 51(4), 455-487.
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“Does the Individual Mandate Affect Insurance Coverage? Regression Kink Evidence from the Population of Tax Returns,” American Economic Journal: Economic Policy, (with I.Z. Lurie, D.W. Sacks), 13 (2) 378-407 (2021)
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“Tax Noncompliance and Measures of Income Inequality,” (with Jason DeBacker; Anh Ngoc Tran; Alex Yuskavage), Tax Notes, 166 (7) 1103-1118 (2020)
- "Pass-Through Entity Responses to Preferential Tax Rates: Evidence on Economic Activity and Owner Compensation in Kansas," (with J. DeBacker, L. Goodman, S. Ramnath, and J. Ross), National Tax Journal, 71 (4): 687-706, (2018)
- "Did the Affordable Care Act Young Adult Provision Affect Labor Market Outcomes: Analysis Using Tax Data," (with I. Lurie and K. Simon), Industrial and Labor Relations Review, 71 (5): 1154-1178, (2018)
- "Once Bitten, Twice Shy? The Impact of IRS Audits on Filer Behavior," (with J. DeBacker, A. Tran, and A. Yuskavage), Journal of Law and Economics, 61 (1): 1-35, (2018)
- "The Effects of IRS audits on EITC claimants," (with J. DeBacker, A. Tran, and A. Yuskavage), National Tax Journal, 71 (3): 451-484, (2018)
- "The Effect of Recent Tax Changes on Taxable Income: Correction and Update," (with J. Mortenson), Journal of Policy Analysis and Management, 37 (3): 686-694, (2018)
- "The Impact of the Affordable Care Act on Self-Employment: Early Evidence," (with K. Yang), Health Economics, 26 (12): 256-273, (2017)
- “Does Health Reform Lead to an Increase in Early Retirement? Evidence from Massachusetts,” (with LeeKai Lin). Industrial and Labor Relations Review 70(3): 704-732 (2017)
- “The Impact of Participation in Employment Based Retirement Savings Plans on Material Hardship,” (with Shanthi P. Ramnath). Journal of Pension Economics and Finance 15(4):407-428 (2016)
- “The Impact of the ACA on Premiums: Evidence from the Self-Employed,” (with Gillian Hunter, Ithai Z. Lurie, and Shanthi P. Ramnath). Journal of Health Politics, Policy, and Law 40(5):1057-1081 (2015)
- “Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit,” (with Jason DeBacker, Anh Tran, and Alexander Yuskavage). Journal of Law and Economics 58:291-324 (2015)
- “Understanding Self-Employment Dynamics Among Individuals Nearing Retirement.” Small Business Economics 45(3):561-580 (2015)
- Bishop, Kelly, Bradley T. Heim, and Kata Mihaly. "Single Women's Labor Supply Elasticities: Trends and Policy Implications." Industrial and Labor Relations Review. Vol 63(1), p. 146-68. (2009)
- Heim, Bradley T. "Structural Estimation of Family Labor Supply with Taxes: Estimating a Continuous Hours Model Using a Direct Utility Specification," Journal of Human Resources. Vol 44(2), p.350-385. (2009)
- Heim, Bradley T. and Ithai Z. Lurie. "Do Increased Premium Subsidies Affect How Much Health Insurance Is Purchased? Evidence from the Self-Employed." Journal of Health Economics. Vol 28(6), p. 1197-1210. (2009)
- Heim, Bradley T. "The Effect of Recent Tax Changes on Taxable Income: Evidence from a New Panel of Tax Returns." Journal of Policy Analysis and Management. Vol. 28(1), p. 147-163. (2009)
- Heim, Bradley T. "Tax Rebates and Consumption Expenditures: State Tax Rebates as Natural Experiments." National Tax Journal. Vol. 60(4), p. 685-710. (2007)
- Heim, Bradley T. "The Incredible Shrinking Elasticities: Married Female Labor Supply, 1978-2002." Journal of Human Resources. Vol. 42(4), p. 881-918. (2007)
- Heim, Bradley T. "The Responsiveness of Reported Self-Employment Income to Tax Rate Changes." Labour Economics. Vol. 17(6), p. 940-950. (2010)
- Heim, Bradley T. and Ithai Z. Lurie. "The Effect of Self-Employed Health Insurance Subsidies on Self-Employment." Journal of Public Economics. Vol. 94(11-12), p. 995-1007. (2010)
- Bakija, Jon and Bradley T. Heim. "How Does Charitable Giving Respond to Incentives and Income: New Estimates from Panel Data." National Tax Journal. Vol. 64(2, pt. 2), 615-650. (2011)