Ian Sapollnik
About
I am a Ph.D. candidate in economics at MIT, studying public economics, corporate finance and household finance. I was previously a predoctoral fellow at Princeton University, and I completed my B.A. Honours in economics at UBC. I was born in Buenos Aires, Argentina, and grew up in Vancouver, BC. In my free time you'll find me on a hike, riding or fixing bikes, cooking, or reading a non-fiction book.
I am on the job market in 2026-27.
Working Papers
Crisis Relief through the Tax Code: Effects of Corporate Loss Refunds on Firms and Workers Job Market Paper
Publications
Tax Policy and Business Entry
Abstract
This paper measures the effects of state corporate and personal income tax reforms on business entry using an event study research design. We focus on reforms that do not coincide with federal tax changes, are preceded and followed by stable tax policy, and substantially change tax burdens. Corporate tax reforms cause meaningful changes in business entry: we measure a five-year elasticity of 2.7 with respect to the net-of-tax rate. This is driven primarily by large effects of tax cuts. Corporate tax cuts also reduce the predicted growth potential of entrants. We do not find strong evidence of cross-border spillovers, and find no evidence that personal income tax reforms affect business entry.
Programs
I wrote stattotex, a Stata program to automate the exporting of a calculation/statistic to a LaTeX document.