Ithai Z Lurie

Biographic Data

ID1699162
NAMEIthai Z Lurie
GIVEN NAMESIthai Z
FAMILY NAMELurie
SIGNATURELURIE I Z
AFFILIATIONSUnited States Department of the Treasury
VERIFIEDNo
TOTAL WORKS6
TOTAL CITATIONS35
AUTHOR COUNT6
EDITOR COUNT0
FIRST PUBLICATION YEAR2006
LATEST PUBLICATION YEAR2025
H-INDEX1

  • Taxing the Rich: How Incentives and Embeddedness Shape Millionaire Tax Flight

    Cristobal Young, Ithai Z Lurie et al.ARTICLEAmerican Journal of Sociology2025References: 70

    Taxing the rich is a central debate in an era of high inequality. Elite taxation can reduce income disparities and fund public investments, yet it also incentivizes top earners to relocate—potentially eroding the tax base and undermining redistribution. We argue that tax migration occurs at the intersection of incentives and embeddedness: while tax incentives encourage relocation, place-specific social capital anchors individuals to their communi…

  • The Impact of the Affordable Care Act Young Adult Provision on Childbearing: Evidence From Tax Data

    Open AccessBradley Heim, Bradley T Heim et al.ARTICLEDemography2018References: 10

    We use panel U.S. tax data spanning 2008–2013 to study the impact of the Affordable Care Act (ACA) young adult provision on an important demographic outcome: childbearing. The impact is theoretically ambiguous: gaining insurance may increase access to contraceptive services while also reducing the out-of-pocket costs of childbirth. Because employer-reported U.S. Wage and Tax Statements (W-2 forms) record access to employer-provided benefits, we c…

  • Did the Affordable Care Act Young Adult Provision Affect Labor Market Outcomes? Analysis Using Tax Data

    Open AccessBradley Heim, Bradley T Heim et al.ARTICLEIndustrial and Labor Relations…2018References: 47

    Using a data set of US tax records spanning 2008 to 2013, the authors study the impact of the Affordable Care Act (ACA) young adult dependent coverage requirement on labor market-related outcomes, including measures of employment status, job characteristics, and postsecondary education. They find that the ACA provision did not result in substantial changes in labor market outcomes. Results show that employment and self-employment are not statisti…

  • Millionaire Migration and Taxation of the Elite: Evidence from Administrative Data

    Open AccessCristobal Young, Charles Varner et al.ARTICLEAmerican Sociological Review2016Cited by: 35References: 78

    A growing number of U.S. states have adopted "millionaire taxes" on top income-earners. This increases the progressivity of state tax systems, but it raises concerns about tax flight: elites migrating from high-tax to low-tax states, draining state revenues, and undermining redistributive social policies. Are top income-earners "transitory millionaires" searching for lower-tax places to live? Or are they "embedded elites" who are reluctant to mig…

  • Does health reform affect self-employment? Evidence from Massachusetts

    Open AccessBradley T Heim, Ithai Z LurieARTICLESmall Business Economics2014

  • Expanded Mental Health Benefits and Outpatient Depression Treatment Intensity

    Anthony T Lo Sasso, Richard C Lindrooth et al.ARTICLEMedical Care2006References: 16

    BACKGROUND: The justification for higher cost-sharing for behavioral health treatment is its greater price sensitivity relative to general healthcare treatment. Despite this, recent policy efforts have focused on improving access to behavioral health treatment. OBJECTIVES: We measured the effects on outpatient treatment of depression of a change in mental health benefits for employees of a large U.S.-based corporation. RESEARCH DESIGN: The benefi…