Bradley T. Heim


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Curriculum Vitae


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


  • Financial and Cost-Benefit Analysis
  • Microeconomics for Public Policy


Bradley Heim's expertise is in the behavioral impacts of tax policy, particularly how the income tax system affects the behavior of individuals, households, and businesses. Prior to joining IU in 2010, Heim worked for the U.S. Department of Treasury in the Office of Tax Analysis where he was responsible for analyzing proposals related to housing and retirement savings.

Heim has studied how the income tax impacts income and earnings, labor supply, consumption, employment mode, health insurance purchases, charitable giving, and savings. He has also examined the impact of tax audits on subsequent taxpaying among individuals and corporations. Other research has examined how recent changes in health insurance laws impact labor market outcomes, and has studied the causes of recent increases in income inequality.

Heim's research has been published in Brookings Papers on Economic Activity, the National Tax Journal, the Journal of Public Economics, the Journal of Health Economics, and the Journal of Human Resources, among others, and his research on income inequality has been featured in the Wall Street Journal, the Washington Post, the New York Times, and USA Today.


  • Expert in public finance, labor economics, and econometrics
  • Performance Award and Special Act Award, U. S. Department of Treasury
  • Co-editor, Journal of Policy Analysis and Management and Economics Bulletin
  • $20,000 grant, National Poverty Center

In the News

Selected Works

  • “What Drove the Decline in Taxpaying? The Roles of Policy and Population,” (with Ithai Z. Lurie, and James Pearce). National Tax Journal 70(3): 585-620 (2017)
  • “Does Health Reform Lead to an Increase in Early Retirement? Evidence from Massachusetts,” (with LeeKai Lin). Industrial and Labor Relations Review 70(3): 704-732 (2017)
  • “Responsiveness of Income to Local Income Taxes: Evidence from Indiana,” (with Lang (Kate) Yang). National Tax Journal 70(2): 367-392 (2017).
  • “The Impact of Participation in Employment Based Retirement Savings Plans on Material Hardship,” (with Shanthi P. Ramnath). Journal of Pension Economics and Finance 15(4):407-428 (2016)
  • “The Impact of the ACA on Premiums: Evidence from the Self-Employed,” (with Gillian Hunter, Ithai Z. Lurie, and Shanthi P. Ramnath). Journal of Health Politics, Policy, and Law 40(5):1057-1081 (2015)
  • “Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit,” (with Jason DeBacker, Anh Tran, and Alexander Yuskavage). Journal of Law and Economics 58:291-324 (2015)
  • “Importing Corruption Norms from Overseas: Evidence from Corporate Tax Evasion in the United States,” (with Jason DeBacker and Anh Tran). Journal of Financial Economics 117(1):122-138 (2015)
  • “The Impact of Health Reform on Job Mobility: Evidence from Massachusetts,” (with Ithai Z. Lurie). American Journal of Health Economics 1(3): 374-398 (2015)
  • “Understanding Self-Employment Dynamics Among Individuals Nearing Retirement.” Small Business Economics 45(3):561-580 (2015)
  • “Does Federal Deductibility Affect State and Local Revenue Sources?” (with Yulianti Abbas). National Tax Journal 68:33-58 (2015)

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