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David Mitchell

Washington, D.C., United States

Articles

  • 2 weeks ago | equitablegrowth.org | David Leite |David Mitchell |Michael Linden |Shayna Strom

    Download File 052225-WP-The Firm as Tax Shelter-Leite Authors:David Leite, Paris School of EconomicsAbstract:I present evidence that firms serve as tax-free consumption vehicles. Drawing on a unique combination of data from an electronic invoicing program in Portugal (e-Fatura), I show that individuals who control firms shift 36% of their monthly personal expenditures to firms and 31% of their household expenditures.

  • 2 weeks ago | equitablegrowth.org | David Leite |Michael Linden |David Mitchell |Shayna Strom

    Skip to content David Leite is an applied economist focusing on public finance. He recently completed his Ph.D. in economics at the Paris School of Economics and will start a postdoctoral fellowship at the National Bureau of Economic Research in September 2025. Want to connect with Equitable Growth?

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