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Faculty Collective-Rafi Efrat

Dr. Rafi Efrat received his law degree from the University of Southern California, and his masters and doctorate in law from Stanford University. Aside from his legal training, Dr. Efrat is also a Certified Public Accountant. He has been a full time faculty at California State University, Northridge teaching in the graduate tax and undergraduate accounting programs. Dr. Efrat is the Director of the graduate tax program at the University. Currently, he investigates how California state government could address the childhood obesity problem by using the tax system as a tool to promote children’s after-school physical activity level, particularly among low income children. Specifically, we are interested in examining the extent to which refundable tax credits could influence parents’ behavior that promotes their children physical activity level by enrolling them in after-school physical activity programs. Research assistants help in the data collection phase of the study.