Faculty: Bradley Heim
Selected Works:

• “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)
• “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)
• “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)
• “Responsiveness of Income to Local Income Taxes: Evidence from Indiana,” (with Lang (Kate) Yang). National Tax Journal 70(2): 367-392 (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)
• “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)
• “Understanding Self-Employment Dynamics Among Individuals Nearing Retirement.” Small Business Economics 45(3):561-580 (2015)
• “Does Federal Deductibility Affect State and Local Revenue Sources?” (with Yulianti Abbas). National Tax Journal 68:33-58 (2015)

Reports and Publications:

• "The Impact of State Taxes on Small Businesses: Evidence from the 2012 Kansas Income Tax Reform," (with J. DeBacker, S, Ramnath, and J. Ross), Journal of Public Economics, 174: 53-75 (2019)
• "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)
• 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)