Research Statement
I am an applied microeconomist with research interests in the fields of public finance and labor economics. My research centers on nonprofit organizations and their relationship to the tax system. I also work on a variety of issues related to federal tax credits, including credits supporting families with children, and those which support local economic development and investment in housing.
Bridging the Gap: The Role of the Charity in Voluntary Public Good Provision (BE Journal of Economic Analysis and Policy)
This paper investigates how donors to food assistance charities respond to exogenous changes in recipients' unmet needs. When food insecurity rises by one percentage point, the average food assistance charity increases fundraising by 0.9%. Without this response, private contributions would have fallen by at least 0.2%. These results are consistent with a model in which economic inequality simultaneously raises the donor's marginal benefit of giving and reduces their awareness of the recipient's circumstances. Charitable fundraising plays a key role in maintaining the charity's revenues at a time when they are most needed.
Effects of COVID-19 on the Nonprofit Sector (with Jennifer Mayo; National Tax Journal)
This paper studies the effects of the coronavirus pandemic on the U.S. nonprofit sector. Using a difference-in-differences framework, we leverage variation in the timing of charities’ fiscal years, finding that government intervention helped keep charities afloat during the pandemic. On average, government grants increased 66% in the first year of the pandemic, and 82% in the second. Despite the net increase in their contributions, charities exposed to the pandemic in fiscal year 2019 lost employees and made fewer program expenditures than those with no exposure in fiscal year 2019. Although the decline in program services proved to be temporary, the pandemic has had a lasting impact on the nonprofit labor market.
Polarizing the Donorate: Charitable Giving and Negative Political Advertisements (Journal of Nonprofit and Public Sector Marketing)
Does inflammatory political rhetoric undermine the voluntary provision of public goods? This paper addresses this question by combining Form 990 data on charitable giving with Wesleyan Media Project data on political advertising and a text-based measure of charity ideology. Attack advertising creates political polarization, which discourages giving to ideological charities, and encourages giving to non-ideological charities. These results suggest that divisive political rhetoric may actually strengthen nonpartisan civil society.
Taking from Charity? Political Contributions and the Market for Charitable Funds (Journal of Economic Behavior and Organization)
How do charities respond to cyclical increases in competition from political campaigns? This paper is the first to estimate the elasticity of charities' fundraising expenses to political contributions, and the first to use charity-level data to estimate the cross-elasticity of private charitable giving to political contributions. When political donations rise, they lead the average charity to cut back on fundraising. This is costly: political contributions crowd out private charitable giving at a rate of $0.37 per dollar. After netting out the negative effect of political contributions on fundraising, political giving crowds charitable giving in, rather than out. Substantial heterogeneity is documented across cause areas.
Publications
Working Papers
Salary Disclosure and the Value of Tax Privacy: Evidence from U.S. Nonprofits (with Gerardo Sanz-Maldonado)
Works in Progress
Who Enters the Nonprofit Sector? Population Evidence from Tax Data (with Jennifer Mayo, Sreeraahul Kancherla, Jakob Brounstein, and Carl McPherson)
Financial Shocks and Transitions Between Employment Sectors (with Jennifer Mayo, Sreeraahul Kancherla, Jakob Brounstein, and Carl McPherson)
Machine Learning Methods to Improve Oversight of Corporate Charitable Contributions (with Nicolas Duquette and Genevieve Kanter)
Complements to Work? Subsidies, Taxes, and Female Labor Supply (with Yana Gallen, Dmitri Koustas, Sejung Kim, and Ithai Lurie)
The Distributional Incidence of Charitability: Quantifying Flows, Self-Benefit, Abuse and Avoidance (with Jakob Brounstein, Sreerahul Kancherla, Camille Landais, Carl McPherson, Mathilde Muñoz, and Daniel Reck)
A Systematic Study of the Impact of Governmental Spending on Charitable Giving (with Ariel Listo and Neslihan Uler)
Can Moves to Opportunity be Constructed? Evidence from the Low-Income Housing Tax Credit (with Henry Downes, John Soriano, and George Zuo)
Subsidizing Investment: Effects of the New Markets Tax Credits (with Ben Marx and Quinton White)
Monopsony Power and Worker Compensation in Nonprofit Hospitals (with Zarek Brot-Goldberg, Zack Cooper, Stuart Craig, Genna Liu, and Ithai Lurie)
Dutiful Altruism? Heterogeneous Donations from Wealth (with Adam Isen, Nicolas Duquette, and Ben Marx)
Nonprofit Networks (with Ben Klemens)
Estate Taxes and Charitable Bequests (with Sreeraahul Kancherla and Nadia Lee)
The Interdependence of Tax-Deductible Expenditures