Simon C. Essig Aberg
Simon C. Essig Aberg
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I am a Business Economics Ph.D. student at Harvard University.
My fields are public economics and econometrics. My research focuses on philanthropy & the nonprofit sector and empirical methodology.
Working Papers
Working Papers
Reject and resubmit, American Economic Journal: Economic Policy.Media: Under Review.Top donors in the U.S. often give through family foundations. How does tax policy affect contributions to and disbursements from foundations? I develop a model that distinguishes tax-subsidized contributions from socially valuable disbursements. I estimate how foundations respond to tax policy in the short-run and over time. I evaluate a reduction in the subsidy for contributions, and an increase in the minimum share of assets foundations must disburse annually. Both reforms cause foundations to draw down their assets, raising disbursements relative to contributions. The first raises substantial revenue with modest disbursement losses; the second increases disbursements with little revenue change.
(with Isaiah Andrews and Jesse M. Shapiro). NBER Working Paper 35259.
Publications
Publications
(with Olivier Darmouni and Juha Tolvanen). RAND Journal of Economics 57, no. 3: 627–647. https://doi.org/10.1111/1756-2171.70068
(with Brian Baisa). Journal of Economic Theory: Volume 230, 106094.
Resources
Resources
(with Isaiah Andrews and Jesse M. Shapiro). Github repository accessible at https://github.com/JMSLab/Young2019.
(with Isaiah Andrews and Jesse M. Shapiro). Github repository accessible at https://github.com/JMSLab/Young2019.
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