Photo of Naomi E. Feldman

Naomi E. Feldman


  • Ph.D., Economics, University of Michigan, 2004
  • M.A., Economics, University of Michigan, 2001
  • B.S., Economics and French Literature, University of Illinois, 1995
Current Research Topics
  • Individual Responses to Taxation
  • Charitable Giving, Tax Salience, Evasion
  • Principal Economist

    Board of Governors of the Federal Reserve System

    2017 - present
  • Senior Economist

    Board of Governors of the Federal Reserve System

    2011 - 2016
  • Adjunct Professor

    University of Maryland

    2014 - 2015
  • Lecturer (Assistant Professor) of Economics

    Ben Gurion University, Beer-Sheva, Israel

    2004 - 2011
  • Visiting Assistant Professor of Public Policy and Economics

    University of Michigan, Ann Arbor, Michigan

  • Lecturer (Adjunct)

    Hebrew University of Jerusalem, Israel

    2005 - 2010
  • Visiting Scholar

    Bank of England, London, United Kingdom

  • Feldman, Naomi, Jacob Goldin, and Tatiana Homonoff (2018)." Raising the Stakes: Experimental Evidence on the Endogeneity of Taxpayer Mistakes," National Tax Journal, vol. 71, no. 2, pp. 201-230.
  • Feldman, Naomi E., Peter Katuscak, and Laura Kawano (2016). "Taxpayer Confusion: Evidence from the Child Tax Credit," American Economic Review, vol. 106, no. 3, pp. 807-835.
  • Feldman, Naomi E., and Karine van der Beek (2016). "Skill Choice and Skill Complementarity in Eighteenth Century England," Explorations in Economic History, vol. 59, pp. 94-113.
  • Feldman, Naomi E., and Bradley J. Ruffle (2015). "The Impact of Including, Adding and Subtracting a Tax on Demand," American Economic Journal: Economic Policy, vol. 7, no. 1, pp. 95-118.
  • Cornaglia, Francesca, Naomi E. Feldman, and Andrew Leigh (2014). "Crime and Mental Well-being," Journal of Human Resources, vol. 49, no. 1, pp. 110-140.
  • Cornaglia, Francesca, and Naomi E. Feldman (2011). "Productivity, Wages and Marriage: The Case of Major League Baseball," CEP Discussion Paper 1081. Centre for Economic Performance.
  • Feldman, Naomi E. (2010). "Mental Accounting Effects of Income Tax Shifting," The Review of Economics & Statistics, vol. 92, no. 1, pp. 70-86.
  • Feldman, Naomi E. (2010). "Time is Money: Choosing between Charitable Activities," American Economic Journal: Economic Policy, vol. 2, no. 1, pp. 103-130.
  • Feldman, Naomi, and Joel Slemrod (2009 ). "War and Taxation: When does Patriotism Overcome the Free-Rider Impulse?" in Martin, Isaac, William, Ajay Mehrotra K. and Monica Prasad eds., The New Fiscal Sociology: Taxation in Comparative and Historical Perspective. Cambridge and New York: Cambridge University Press, pp. 138-154.
  • Feldman, Naomi E., and Joel Slemrod (2007). "Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns," Economic Journal, vol. 117, no. 518, pp. 327-352.
  • Cutler, David M., Naomi E. Feldman, and Jill R. Horwitz (2005). "U.S. Adoption of Computerized Physician Order Entry Systems," Health Affairs, vol. 24, no. 6, pp. 1654-1663.
  • Feldman, Naomi, Paul Courant, and Douglas Drake (2003). "The Property Tax in Michigan," in Drake, Ronald F., Elisabeth Gerber, Ronald C. Fisher and Paul N. Courant eds., Michigan at the Millennium. East Lansing, MI: Michigan State University, pp. 577-602.
  • conference

    November 2010

    National Tax Association

    A Reevaluation of Property Tax Capitalization and Burden: Michigan's Proposal A

  • conference

    July 2009

    Venice Summer Institute, Workshop on Behavioral Public Finance

    Effects of Predictable Tax Liability Variation on Household Labor Income

  • conference

    November 2008

    Behavioral Public Economics Workshop at University of Copenhagen

    Mental Accounting Effects of Income Tax Shifting

  • conference


    Netspar Pension Workshop, The Hague

    Mental Accounting Effects of Income Tax Shifting

  • conference

    February 2008

    NBER Economics of National Security

    Religious Terrorism: A Cross-Country Analysis

  • Journal of Public Economics
  • Review of Economics and Statistiscs
  • American Economic Journal: Economic Policy
  • Economic Journal
Professional Affiliation
  • National Tax Association
  • American Economic Association
Last update: December 6, 2018