Jason DeBacker

Jason DeBacker is an Associate Professor of Economics at the Darla Moore School of Business, University of South Carolina, where he researches public finance, firm dynamics, and political economy. His work examines tax policy impacts, business compliance behavior, and economic inequality using large-scale datasets and computational modeling.

DeBacker's research focuses on four interconnected domains: taxation's behavioral effects, income dynamics in private businesses, macroeconomic modeling of fiscal policy, and political economy. He develops innovative methodologies combining microsimulation with dynamic general equilibrium models to evaluate policy impacts.

DeBacker maintains active software development contributions to open-source policy tools including OG-Core, OG-USA, and Cost-of-Capital-Calculator. His scholarly output demonstrates consistent focus on tax compliance mechanisms and distributional policy effects, with recent work examining AI decision-making and preparer influence on tax behavior.

Honors include the Moore Research Fellowship and Smith Richardson Foundation grant. DeBacker teaches computational economics, macroeconomics, and political economy, directing the MA Economics program while serving on Faculty Senate committees.