Bradley T. Heim

Contact Information

U.S. Department of the Treasury
1500 Pennsylvania Ave
Washington, DC 20220

Office: Room 4036B
Phone: (202) 622-1316
Email: bheim20874@comcast.net

Curriculum Vitae

• CV

Education

• Ph.D. Economics, Northwestern University (2002)
• B.A. Economics and Mathematical Sciences, Johns Hopkins University (1997)

Employment

I am currently a Financial Economist at the U.S. Department of the Treasury. Previously, I was an Assistant Professor of Economics at Duke University.

Research Interests

My interests span public finance, labor economics, and econometrics, but I have a special interest in studying how the tax system affects the behavior of individuals and households.

Some of my current research examines the effects of the tax deductibility of self-employed health insurance on the take-up of health insurance, the amount of insurance purchased, the decision to be self-employed, and whether the self-employment response differed by the regulatory regime in a taxpayer's state. I am also examining the extent to which taxpayers save more for retirement when their income either permanently or transitorily increases, and estimating whether low income taxpayers increased retirement savings contributions in response to recent changes in policy. Other current projects estimate the extent to which taxable income or some component thereof (such as charitable giving or tax-deferred savings) responds to changes in tax rates, both due to real, long term effects, and due to shifting across years to exploit a tax wedge.

Previous work examined the extent to which married and single women's labor supply elasticities have changed over the past few decades, evaluated the effects of the EGTRRA 2001 and JGTRRA 2003 tax changes on the labor supply of married couples, evaluated the effect of the EITC on the labor supply of married couples, and used state tax changes to study consumers' responses to tax rebates.

Working Papers

• Do Increased Premium Subsidies Affect How Much Health Insurance Is Purchased? Evidence from the Self-Employed with Ithai Lurie
  Forthcoming: Journal of Health Economics
  
  
• How Does Charitable Giving Respond to Incentives and Income? Dynamic Panel Estimates Accounting for Predictable Changes in Taxation with Jon Bakija
  Revise and Resubmit: National Tax Journal
  
  
• The Effect of Health Insurance Premium Subsidies on Entry into and Exit from Self-Employment with Ithai Lurie
  Revise and Resubmit: Journal of Public Economics
  
  
• The Responsiveness of Reported Self-Employment Income to Tax Rate Changes
  Revise and Resubmit: Labour Economics
  
  
• The Impact of the Earned Income Tax Credit on the Labor Supply of Married Couples: A Structural Estimation
  Revise and Resubmit: Review of Economics of the Household
  
  
• Jobs and Income Growth of Top Earners and the Causes of Changing Income Inequality: Evidence from U.S. Tax Return Data with Jon Bakija
  
  
• The Effect of Recent Tax Changes on Tax-Deferred Saving Behavior
  
  
• The Elasticity of Taxable Income: Evidence from a New Panel of Tax Returns
  
  
• Structural Labor Supply Models When Budget Constraints are Nonlinear with Bruce Meyer