Before receiving her doctorate in accounting from the University of Texas-Austin, she worked as a tax consultant for an international public accounting firm. Raquel has published articles in Journal of the American Taxation Association, Behavioral Research in Accounting, the CPA Journal, Practical Tax Strategies, Journal of State Taxation, State Tax Notes and Executive's Tax and Management Report. She is on the editorial board of the Executive's Tax and Management Report. Her research interests are federal tax policy and savings. Her recent work on §529 college savings plans has been cited by more than 150 newspapers including the Wall Street Journal.