My Citations
Scholar Home
  Advanced Scholar Search



Scholar      Create email alertResults 1 - 100 of about 158. (0.49 sec) 

User profiles for author:"Emmanuel Saez"

Emmanuel Saez

Professor of Economics, UC Berkeley
Verified email at econ.berkeley.edu
Cited by 6713

Income Inequality in the United States, 1913-1998 (series updated to 2000 available)

[PDF] from oxfordjournals.org
T Piketty… - 2001 - nber.org
This paper presents new homogeneous series on top shares of income and wages from
1913 to 1998 in the US using individual tax returns data. Top income and wages shares
display a U-shaped pattern over the century. Our series suggest that the'technical change' ...
Cited by 1116 - Related articles - BL Direct - All 61 versions

The role of information and social interactions in retirement plan decisions: Evidence from a randomized experiment

[PDF] from oxfordjournals.org
E Duflo… - 2002 - nber.org
This paper analyzes a randomized experiment to shed light on the role of information and
social interactions in employees' decisions to enroll in a Tax Deferred Account (TDA)
retirement plan within a large university. The experiment encouraged a random sample of ...
Cited by 462 - Related articles - BL Direct - All 49 versions

The elasticity of taxable income: evidence and implications

[PDF] from berkeley.edu
J Gruber… - Journal of Public Economics, 2002 - Elsevier
A central tax policy parameter that has recently received much attention, but about which
there is substantial uncertainty, is the overall elasticity of taxable income. We provide new
estimates of this elasticity which address identification problems with previous work, by ...
Cited by 443 - Related articles - BL Direct - All 41 versions

Using elasticities to derive optimal income tax rates

[PDF] from tamu.edu
E Saez - The Review of Economic Studies, 2001 - restud.oxfordjournals.org
Abstract This paper derives optimal income tax formulas using compensated and
uncompensated elasticities of earnings with respect to tax rates. A simple formula for the
high income optimal tax rate is obtained as a function of these elasticities and the ...
Cited by 418 - Related articles - BL Direct - All 42 versions

Optimal income transfer programs: intensive versus extensive labor supply responses

[PDF] from oxfordjournals.org
E Saez - The Quarterly Journal of Economics, 2002 - qje.oxfordjournals.org
Abstract This paper analyzes optimal income transfers for low incomes. Labor supply
responses are modeled along the intensive margin (intensity of work on the job) and along
the extensive margin (participation into the labor force). When behavioral responses are ...
Cited by 356 - Related articles - BL Direct - All 25 versions

The evolution of top incomes: a historical and international perspective

[PDF] from un.org
T Piketty… - 2006 - nber.org
and wealth shares series over the century for a number of countries using tax statistics. Most
countries experience a dramatic drop in top income shares in the first part of the century due
to a precipitous drop in large wealth holdings during the wars and depression shocks. Top ...
Cited by 317 - Related articles - BL Direct - All 46 versions

Participation and investment decisions in a retirement plan: The influence of colleagues' choices

[PDF] from berkeley.edu
E Duflo… - Journal of Public Economics, 2002 - Elsevier
This paper investigates whether peer effects play an important role in retirement savings
decisions. We use individual data from employees of a large university to study whether
individual decisions to enroll in a Tax Deferred Account plan sponsored by the university, ...
Cited by 277 - Related articles - BL Direct - All 22 versions

Dividend taxes and corporate behavior: Evidence from the 2003 dividend tax cut

[PDF] from oxfordjournals.org
R Chetty… - 2004 - nber.org
This paper analyzes the effects of dividend taxation on corporate behavior using the large
tax cut on individual dividend income enacted in 2003. Using data spanning 1980 to 2004-
Q2, we document a sharp and widespread surge in dividend payments following the tax ...
Cited by 236 - Related articles - BL Direct - All 53 versions

Welfare reform in European countries: a microsimulation analysis*

[PDF] from amazonaws.com
H Immervoll, HJ Kleven, CT Kreiner… - The Economic …, 2007 - Wiley Online Library
This article compares the effects of increasing traditional welfare to introducing in-work
benefits in the 15 (pre-enlargement) countries of the European Union. We use a labour
supply model encompassing responses to taxes and transfers along both the intensive ...
Cited by 227 - Related articles - BL Direct - All 34 versions

The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes

[PDF] from berkeley.edu
E Saez - Journal of Public Economics, 2002 - Elsevier
This paper revisits the Atkinson–Stiglitz result on uselessness of commodity taxation in the
presence of optimal non-linear income taxation in a more general setup, namely when
tastes are heterogeneous. This general analysis displays the key economic assumptions ...
Cited by 155 - Related articles - BL Direct - All 27 versions

The evolution of high incomes in Northern America: Lessons from Canadian Evidence

[PDF] from 128.32.105.3
E Saez… - The American Economic Review, 2005 - JSTOR
The evolution of income inequality during the process of development has attracted
enormous attention in the economics literature, as well as in the political sphere.
Understanding the relative roles of" natural" economic progress such as technological ...
Cited by 149 - Related articles - BL Direct - All 25 versions

Saving incentives for low-and middle-income families: evidence from a field experiment with H&R Block

[PDF] from oxfordjournals.org
E Duflo, W Gale, J Liebman, P Orszag… - 2005 - nber.org
This paper analyzes the effects of a large randomized field experiment carried out with H&R
Block, offering matching incentives for IRA contributions at the time of tax preparation. About
14,000 H&R Block clients, across 60 offices in predominantly low-and middle-income ...
Cited by 152 - Related articles - BL Direct - All 79 versions

How progressive is the US federal tax system? A historical and international perspective

[PDF] from ens.fr
T Piketty… - 2006 - nber.org
This paper provides estimates of federal tax rates by income groups in the United States
since 1960, with special emphasis on very top income groups. We include individual and
corporate income taxes, payroll taxes, and estate and gift taxes. The progressivity of the ...
Cited by 137 - Related articles - BL Direct - All 35 versions

Top Wealth Shares in the United States: 1916-2000: Evidence from Estate Tax Returns

[PDF] from berkeley.edu
W Kopczuk… - 2004 - nber.org
This paper presents new homogeneous series on top wealth shares from 1916 to 2000 in
the United States using estate tax return data. Top wealth shares were very high at the
beginning of the period but have been hit sharply by the Great Depression, the New Deal, ...
Cited by 129 - Related articles - BL Direct - All 28 versions

Top incomes in the long run of history

[PDF] from free.fr
AB Atkinson, T Piketty… - 2009 - nber.org
This paper summarizes the main findings of a recent literature that has constructed top
income shares time series over the long-run for more than 20 countries using income tax
statistics. Top incomes represent a small share of the population but a very significant ...
Cited by 144 - Related articles - All 34 versions

[PDF] Reported incomes and marginal tax rates, 1960-2000: evidence and policy implications

[PDF] from nber.org
E Saez - 2004 - nber.org
EXECUTIVE SUMMARY This paper uses income tax returndata from 1960 to 2000 to
analyze the link between reported incomesand marginal tax rates. Only the top 1 per-cent of
income earnersshow evidence of behavioral responses to taxation. The data display ...
Cited by 109 - Related articles - View as HTML - BL Direct - All 19 versions

The elasticity of taxable income with respect to marginal tax rates: a critical review

[PDF] from unl.edu
E Saez, JB Slemrod… - 2009 - nber.org
This paper critically surveys the large and growing literature estimating the elasticity of
taxable income with respect to marginal tax rates (ETI) using tax return data. First, we
provide a theoretical framework showing under what assumptions this elasticity can be ...
Cited by 110 - Related articles - All 25 versions

The effect of marginal tax rates on income: a panel study of'bracket creep'

[PDF] from berkeley.edu
E Saez - 1999 - nber.org
This paper uses a panel of individual tax returns and thebracket creep'as source of tax rate
variation to construct instrumental variables estimates of the sensitivity of income to changes
in tax rates. From 1979 to 1981, the US income tax schedule was fixed in nominal terms ...
Cited by 93 - Related articles - BL Direct - All 22 versions

The evolution of income concentration in Japan, 1886-2002: Evidence from income tax statistics

[PDF] from 128.32.105.3
C Moriguchi… - 2006 - nber.org
This paper studies the evolution of income concentration in Japan from 1886 to 2002 by
constructing long-run series of top income shares and top wage income shares, using
income tax statistics. We find that (1) income concentration was extremely high throughout ...
Cited by 88 - Related articles - BL Direct - All 36 versions

How does your kindergarten classroom affect your earnings? Evidence from Project STAR

[PDF] from oxfordjournals.org
R Chetty, JN Friedman, N Hilger, E Saez… - 2010 - nber.org
In Project STAR, 11,571 students in Tennessee and their teachers were randomly assigned
to classrooms within their schools from kindergarten to third grade. This paper evaluates the
long-term impacts of STAR by linking the experimental data to administrative records. We ...
Cited by 91 - Related articles - All 33 versions

The optimal income taxation of couples

[PDF] from berkeley.edu
HJ Kleven, CT Kreiner… - 2006 - nber.org
This paper analyzes the optimal income tax treatment of couples. Each couple is modelled
as a single rational economic agent supplying labor along two dimensions: primary and
secondary earnings. We consider fully general joint income tax systems. Separate ...
Cited by 77 - Related articles - BL Direct - All 38 versions

[PDF] Striking it richer: The evolution of top incomes in the United States (update with 2007 estimates)

[PDF] from escholarship.org
E Saez - 2009 - escholarship.org
From 2006 to 2007, average real income per family grew by a solid 3.7 percent. Average
real income for the top percentile grew faster (6.8 percent growth), further increasing the top
percentile income share from 22.8 to 23.5 percent (Figure 2). Year 2007 is therefore the ...
Cited by 73 - Related articles - View as HTML - All 65 versions

Uncovering the American dream: Inequality and mobility in social security earnings data since 1937

[PDF] from berkeley.edu
W Kopczuk, E Saez… - 2007 - nber.org
This paper uses Social Security Administration longitudinal earnings micro data since 1937
to analyze the evolution of inequality and mobility in the United States. Earnings inequality
follows a U-shape pattern, decreasing sharply up to 1953 and increasing steadily ...
Cited by 65 - Related articles - BL Direct - All 18 versions

Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients

[PDF] from 128.32.105.3
R Chetty… - 2009 - nber.org
This paper tests whether providing information about the Earned Income Tax Credit (EITC)
affects EITC recipients' labor supply and earnings decisions. We conducted a randomized
experiment with 43,000 EITC recipients at H&R Block in which tax preparers gave simple, ...
Cited by 64 - Related articles - All 21 versions

Income and wealth concentration in Switzerland over the 20th century

[PDF] from 128.97.165.17
F Dell, T Piketty… - CEPR Discussion Paper No. 5090, 2005 - papers.ssrn.com
Abstract: This paper presents homogeneous series on top shares of income and wealth in
Switzerland since 1913 using personal income and wealth tax return statistics. In contrast to
other countries such as Canada, France, the United Kingdom, the Netherlands or the ...
Cited by 57 - Related articles - All 23 versions

The Evolution of High Incomes in Canada, 1920-2000

[PDF] from psu.edu
E Saez… - 2003 - nber.org
This paper presents new homogeneous series on top shares of income from 1920 to 2000 in
Canada using personal income tax return data. Top income shares display a U-shaped
pattern over the century, with a precipitous drop during World War II, followed by a slower ...
Cited by 55 - Related articles - BL Direct - All 39 versions

Direct or indirect tax instruments for redistribution: short-run versus long-run

[PDF] from berkeley.edu
E Saez - Journal of Public Economics, 2004 - Elsevier
Optimal tax theory has shown that, under simple assumptions, indirect taxation such as
production subsidies, tariffs, or differentiated commodity taxation, are sub-optimal and that
redistribution should be achieved solely with the direct income tax. However, these ...
Cited by 52 - Related articles - BL Direct - All 28 versions

[PDF] Means testing and tax rates on earnings

[PDF] from ifs.org.uk
M Brewer, E Saez… - Dimensions of Tax Design: The Mirrlees …, 2010 - ifs.org.uk
EXECUTIVE SUMMARY The setting of income tax rates and the generosity and structure of
income support programmes generate substantial controversy among policy-makers and
economists. At the centre is a trade-off between the goals of equity and efficiency: ...
Cited by 50 - Related articles - View as HTML - All 8 versions

Income and wealth concentration in Spain in a historical and fiscal perspective

[PDF] from archives-ouvertes.fr
F Alvaredo… - 2006 - papers.ssrn.com
Abstract: This paper presents series on top shares of income and wealth in Spain over the
20th century using personal income and wealth tax return statistics, as well as employment
income statistics. Top income shares are highest in the 1930s in spite of substantial ...
Cited by 47 - Related articles - BL Direct - All 22 versions

The optimal treatment of tax expenditures

[PDF] from berkeley.edu
E Saez - Journal of Public Economics, 2004 - Elsevier
This paper analyzes the optimal treatment of tax expenditures. It develops an optimal tax
model where individuals derive utility from spending on a “contribution” good such as
charitable giving. The contribution good has also a public good effect on all individuals in ...
Cited by 47 - Related articles - BL Direct - All 18 versions

Earnings inequality and mobility in the United States: evidence from social security data since 1937

[PDF] from oxfordjournals.org
W Kopczuk, E Saez… - The Quarterly Journal of …, 2010 - qje.oxfordjournals.org
Abstract This paper uses Social Security Administration longitudinal earnings micro data
since 1937 to analyze the evolution of inequality and mobility in the United States. Annual
earnings inequality is U-shaped, decreasing sharply up to 1953 and increasing steadily ...
Cited by 48 - Related articles - All 17 versions

Optimal progressive capital income taxes in the infinite horizon model

[PDF] from crei.eu
E Saez - 2002 - nber.org
This paper analyzes optimal progressive capital income taxation in an infinite horizon model
where individuals differ only through their initial wealth. We show that, in that context,
progressive taxation is a much more powerful and efficient tool to redistribute wealth than ...
Cited by 41 - Related articles - BL Direct - All 39 versions

The effects of the 2003 dividend tax cut on corporate behavior: Interpreting the evidence

[PDF] from harvard.edu
R Chetty… - The American economic review, 2006 - JSTOR
The 2003 dividend tax reform has generated renewed interest in understanding the
economic effects of dividend taxation. The reform introduced favorable tax treatment of
individual dividend income, whereby dividends are taxed at a rate of 15 percent instead of ...
Cited by 39 - Related articles - BL Direct - All 26 versions

Optimal income transfer programs: intensive versus extensive labor supply responses

[PDF] from piketty.fr
E Saez - 2000 - nber.org
This paper investigates the optimal income transfer problem at the low end of the income
distribution. The government maximizes a social welfare function and faces the traditional
equity-efficiency trade-off. The paper models labor supply behavioral responses along the ...
Cited by 36 - Related articles - All 15 versions

An agency theory of dividend taxation

[PDF] from berkeley.edu
R Chetty… - 2007 - nber.org
Recent empirical studies of dividend taxation have found that:(1) dividend tax cuts cause
large, immediate increases in dividend payouts, and (2) the increases are driven by firms
with high levels of shareownership among top executives or the board of directors. These ...
Cited by 33 - Related articles - BL Direct - All 20 versions

Unwilling or unable to cheat? Evidence from a tax audit experiment in Denmark

[PDF] from lse.ac.uk
HJ Kleven, MB Knudsen, CT Kreiner… - …, 2011 - Wiley Online Library
We thank a co-editor, Alan Auerbach, Oriana Bandiera, Richard Blundell, Raj Chetty, John
Friedman, William Gentry, Kåre P. Hagen, Wojciech Kopczuk, Monica Singhal, Joel
Slemrod, four anonymous referees, and numerous seminar and conference participants ...
Cited by 32 - Related articles - All 19 versions

[BOOK] The optimal income taxation of couples as a multi-dimensional screening problem

[PDF] from 134.245.92.14
HJ Kleven, CT Kreiner… - 2007 - papers.ssrn.com
Abstract: This paper explores the optimal income tax treatment of couples. Each couple is
modelled as a single agent supplying labor along two dimensions: primary-earner and
secondary-earner labor supply. We consider fully general nonlinear income tax schedules ...
Cited by 30 - Related articles - All 29 versions

Implications of pension plan features, information, and social interactions for retirement saving decisions

E Duflo… - Pension Design and Structure: New Lessons …, 2004 - books.google.com
There is growing concern in many nations about low levels of retirement saving. For most
US families, employer pensions are the main source of cash income during retirement, over
and above Social Security benefits (Poterba, Venti, and Wise, 1996). Yet, in the last 25 ...
Cited by 29 - Related articles - All 4 versions

Optimal minimum wage policy in competitive labor markets

[PDF] from escholarship.org
D Lee… - 2008 - nber.org
This paper provides a theoretical analysis of optimal minimum wage policy in a perfectly
competitive labor market. We show that a binding minimum wage--while leading to
unemployment--is nevertheless desirable if the government values redistribution toward ...
Cited by 29 - Related articles - All 30 versions

Optimal unemployment insurance over the business cycle

[PDF] from ucla.edu
C Landais, P Michaillat… - 2010 - nber.org
This paper characterizes optimal unemployment insurance (UI) over the business cycle
using a model of equilibrium unemployment in which jobs are rationed in recession. It offers
a simple optimal UI formula that can be applied to a broad class of equilibrium ...
Cited by 29 - Related articles - All 36 versions

Inequality at work: The effect of peer salaries on job satisfaction

[PDF] from escholarship.org
D Card, A Mas, E Moretti… - 2010 - nber.org
We use a simple theoretical framework and a randomized manipulation of access to
information on peers' wages to provide new evidence on the effects of relative pay on
individual job satisfaction and job search intentions. A randomly chosen subset of ...
Cited by 30 - Related articles - All 48 versions

Do dividend payments respond to taxes? Preliminary evidence from the 2003 dividend tax cut

[PDF] from berkeley.edu
R Chetty… - 2004 - nber.org
The individual income tax burden on dividends was lowered sharply in 2003 from a
maximum rate of 35% to 15%, creating a unique opportunity to analyze the effects of
dividend taxes on dividend payments by US corporations. This paper uses data from the ...
Cited by 28 - Related articles - BL Direct - All 14 versions

Top incomes in the United States and Canada over the twentieth century

[PDF] from berkeley.edu
E Saez - Journal of the European Economic Association, 2005 - Wiley Online Library
Abstract This paper presents top income shares series for the United States and Canada
over the 20th century. In both countries, top income shares display a U-shaped pattern over
the century, with a precipitous drop during World War II, with no recovery in the following ...
Cited by 28 - Related articles - All 13 versions

The Effects of Taxes on Market Responses to Dividend Announcements and Payments: What Can We Learn from the 2003 Dividend Tax Cut?

[PDF] from berkeley.edu
R Chetty, J Rosenberg… - 2005 - nber.org
This paper investigates the effects of capital gains and dividend taxes on excess returns
around announcements of dividend increases and ex-dividend days for US corporations.
Consistent with standard no-arbitrage conditions, we find that the ex-dividend day ...
Cited by 28 - Related articles - BL Direct - All 23 versions

[BOOK] Income inequality in the United States, 1913-2002

[PDF] from intraspec.ca
T Piketty… - 2004 - intraspec.ca
According to Kuznets' influential hypothesis, income inequality should follow an inverse-U
shape along the development process, first rising with industrialization and then declining,
as more and more workers join the highproductivity sectors of the economy [Kuznets 1955 ...
Cited by 24 - Related articles - View as HTML - All 12 versions

Details matter: The impact of presentation and information on the take-up of financial incentives for retirement saving

[PDF] from berkeley.edu
E Saez - American Economic Journal: Economic Policy, 2009 - ingentaconnect.com
Abstract: We examine the effects of presentation and information on the take-up of financial
subsidies for retirement saving in a large randomized experiment carried out with H&R
Block. The subsidies raise take-up and contributions with larger effects when the subsidy ...
Cited by 23 - Related articles - All 29 versions

Dividend and corporate taxation in an agency model of the firm

[PDF] from berkeley.edu
R Chetty… - American Economic Journal: Economic …, 2010 - ingentaconnect.com
Abstract: Recent evidence on the effect of dividend taxes on firm behavior is inconsistent
with neoclassical theories of dividend and corporate taxation. We develop a simple agency
model in which managers and shareholders have conflicting interests to explain the ...
Cited by 22 - Related articles - All 13 versions

Why can modern governments tax so much? an agency model of firms as fiscal intermediaries

[PDF] from berkeley.edu
HJ Kleven, CT Kreiner… - 2009 - nber.org
This paper presents a simple agency model to explain why third-party income reporting by
employers dramatically improves income tax enforcement. Modern firms have a large
number of employees and carry out complex production tasks, which requires the use of ...
Cited by 22 - Related articles - All 23 versions

[PDF] The elasticity of taxable income with respect to marginal tax rates: A critical review

[PDF] from berkeley.edu
E Saez, J Slemrod… - Journal of Economic Literature, 2010 - elsa.berkeley.edu
The notion of a behavioral elasticity occupies a critical place in the economic analysis of
taxation. Graduate textbooks teach that the two central aspects of the public sector, optimal
progressivity of the tax-andtransfer system, as well as the optimal size of the public sector, ...
Cited by 22 - Related articles - View as HTML - All 12 versions

Optimal Taxation and Social Insurance with Endogenous Private Insurance

[PDF] from harvard.edu
R Chetty… - 2008 - nber.org
This paper characterizes the welfare gains from redistributive taxation and social insurance
in an environment where the private sector provides partial insurance. We analyze stylized
models in which adverse selection, pre-existing information, or imperfect optimization in ...
Cited by 21 - Related articles - All 26 versions

Income and wealth concentration in Spain from a historical and fiscal perspective

[PDF] from escholarship.org
F Alvaredo… - Journal of the European Economic …, 2009 - Wiley Online Library
Abstract This paper presents series on top shares of income and wealth in Spain using
personal income and wealth tax return statistics. Top income shares are highest in the
1930s, fall sharply during the first decade of the Franco dictatorship, then remain stable ...
Cited by 19 - Related articles - All 8 versions

[CITATION] Earnings responses to increases in payroll taxes

J Liebman… - UC-Berkeley working paper, 2006
Cited by 16 - Related articles

Unwilling or unable to cheat? evidence from a randomized tax audit experiment in denmark

[PDF] from berkeley.edu
HJ Kleven, MB Knudsen, CT Kreiner, S Pedersen… - 2010 - nber.org
This paper analyzes a randomized tax enforcement experiment in Denmark. In the base
year, a stratified and representative sample of over 40,000 individual income tax filers was
selected for the experiment. Half of the tax filers were randomly selected to be thoroughly ...
Cited by 17 - Related articles - All 29 versions

The Case for a Progressive Tax: From Basic Research to Policy Recommendations

[PDF] from berkeley.edu
PA Diamond… - 2011 - papers.ssrn.com
Abstract: This paper presents the case for tax progressivity based on recent results in
optimal tax theory. We consider the optimal progressivity of earnings taxation and whether
capital income should be taxed. We critically discuss the academic research on these ...
Cited by 18 - Related articles - All 30 versions

Taxation and international migration of superstars: Evidence from the European football market

[PDF] from lse.ac.uk
H Kleven, C Landais… - 2010 - nber.org
This paper analyzes the effects of top earnings tax rates on the international migration of top
football players in Europe. We construct a panel data set of top earnings tax rates, football
player careers, and club performances in the first leagues of 14 European countries since ...
Cited by 15 - Related articles - All 36 versions

[PDF] Top 1 percent of Americans reaped two-thirds of income gains in last economic expansion

[PDF] from colorado.edu
A Feller, C Stone… - Center on Budget and Policy Priorities, 2009 - colorado.edu
Two-thirds of the nation's total income gains from 2002 to 2007 flowed to the top 1 percent of
US households, and that top 1 percent held a larger share of income in 2007 than at any
time since 1928, according to an analysis of newly released IRS data by economists ...
Cited by 11 - Related articles - View as HTML - All 6 versions

SAVINGS INCENTIVES FOR LOW‐AND MODERATE‐INCOME FAMILIES IN THE UNITED STATES: WHY IS THE SAVER'S CREDIT NOT MORE EFFECTIVE?

[PDF] from berkeley.edu
E Duflo, W Gale, J Liebman… - Journal of the …, 2007 - Wiley Online Library
Abstract This paper uses data from the largest tax preparer in the United States to estimate
the impact of the “saver's credit,” a US federal program providing financial incentives to
encourage retirement savings, on the decision to contribute to an IRA. It finds significant, ...
Cited by 10 - Related articles - BL Direct - All 12 versions

Redistribution toward low incomes in richer countries

[PDF] from yale.edu
E Saez - Understanding poverty, 2006 - books.google.com
During the twentieth century, most developed countries have adopted extensive government-
managed income support programs for low-income families and individuals. For example,
the United States launched income support programs such as Social Security for the old, ...
Cited by 8 - Related articles - All 10 versions

[CITATION] The top incomes database

F Alvaredo, AB Atkinson, T Piketty… - 2011
Cited by 8 - Related articles

[CITATION] Reply on comparing elasticities-based optimal income tax formulas by John T. Revesz

E Saez - Public Finance= Finances publiques, 1998 - ideas.repec.org
No abstract is available for this item. ... To our knowledge, this item is not available for
download. To find whether it is available, there are three options: 1. Check below under "Related
research" whether another version of this item is available online. 2. Check on the ...
Cited by 7 - Related articles - Cached - All 4 versions

[CITATION] Forthcoming.“The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review.”

E Saez, J Slemrod… - Journal of Economic Literature
Cited by 6 - Related articles

[CITATION] The Evolution of Top Incomes in Canada

E Saez… - NBER Working Paper, 2003
Cited by 6 - Related articles

[CITATION] 'A Characterization of the Income Tax Schedule Minimizing Deadweight Burden

E Saez - unpublished PhD dissertation, MIT, 1999
Cited by 5 - Related articles

[CITATION] Top incomes over a century or more

AB Atkinson, T Piketty… - Journal of Economic Literature, forthcoming, 2011
Cited by 5 - Related articles

[PDF] Do tax filers bunch at kink points? Evidence, elasticity estimation, and salience effects

[PDF] from berkeley.edu
E Saez - University of California at Berkeley. Mimeo, 2009 - emlab.berkeley.edu
Abstract This paper uses individual tax return micro data from 1960 to 2004 to analyze
whether taxpayers bunch at the kink points of the US income tax schedule generated by
jumps in marginal tax rates. We develop a method to estimate the compensated elasticity ...
Cited by 5 - Related articles - View as HTML - All 3 versions

[CITATION] Forthcoming.“How Does Your Kindergarten Classroom Affect Your Earnings? Evidence from Project STAR.”

R Chetty, JN Friedman, N Hilger, E Saez… - Quarterly Journal of Economics
Cited by 5 - Related articles

[PDF] Tax Data Show Richest 1 Percent Took A Hit In 2008, But Income Remained Highly Concentrated At The Top

[PDF] from cbpp.org
H Shaw, C Stone, T Piketty… - Center on Budget and Policy …, 2010 - cbpp.org
1 Piketty and Saez rely on detailed Internal Revenue Service micro-files for available years,
extending the full series to 1913 using aggregate data and statistical techniques. Their July
2010 revision incorporates the detailed micro-files for 2008 that have recently become ...
Cited by 4 - Related articles - View as HTML

[CITATION] Income Equality in the United States: 1913–2001

T Picketty… - 2003 - Working Paper
Cited by 4 - Related articles

[PDF] The Evolution of Income Concentration in Japan, 1886–2005

[PDF] from sentimentaltoday.net
C Moriguchi… - TOP INCOMES, 2010 - sentimentaltoday.net
Following the seminal work by Kuznets (1955), economists have devoted much effort to
analysing the relationships between income inequality and economic growth. 1 Economics
historians, in particular, have studied the evolution of income and wealth inequality during ...
Cited by 4 - Related articles - View as HTML - All 4 versions

[CITATION] How the Income Share of Top 1% of Families Has Increased Dramatically

T Piketty… - Wall Street Journal, 2007
Cited by 4 - Related articles

[PDF] nInformation and Behavioral Responses to Taxation: Evidence from an Experiment with EITC Clients at H&R Block

[PDF] from nber.org
R Chetty… - UC-Berkeley mimeo, 2008 - nber.org
Abstract This paper tests whether providing information about the work incentives created by
the Earned Income Tax Credit (EITC) amplifies its effects on labor supply. We conducted a
randomized field experiment with 43,000 EITC claimants at H&R Block in which half the ...
Cited by 4 - Related articles - View as HTML - All 6 versions

[PDF] Market responses to dividend announcements and payments: evidence from the 2003 dividend tax cut and the time series

[PDF] from harvard.edu
R Chetty, J Rosenberg… - 2005 - economics.harvard.edu
Abstract This paper investigates the effects of capital gains and dividend tax rates on excess
returns around announcements of dividend increases and ex-dividend days for US
corporations. We find that, consistent with standard models, the ex-dividend day premium ...
Cited by 4 - Related articles - View as HTML - All 9 versions

[CITATION] The World Top Incomes Database

F Alvaredo, AB Atkinson, T Piketty… - 2011
Cited by 4 - Related articles

[CITATION] Income Inequality in the United States, 1913–1998 (Tables and Figures Updated to 2006)

T Piketty… - 2008
Cited by 3 - Related articles

[CITATION] Table and Figures Updated to 2007 in Excel Format

E Saez - 2009 - August
Cited by 3 - Related articles

[CITATION] forthcoming,“Top Incomes in the Long Run of History”

A Atkinson, T Piketty… - Journal of Economic Literature, 2010
Cited by 3 - Related articles

[CITATION] Special Issue: Happiness and Public Economics

T Besley… - 2008 - Elsevier
Cited by 3 - Related articles

[CITATION] Optimal Income Transfer Programs: Intensive Versus Extensive

E Saez - 2002
Cited by 3 - Related articles

[CITATION] The Case for a Progressive Tax: From Basic Research to Policy Recommendations" forthcoming in Journal of Economic Perspectives

P Diamond… - 2011
Cited by 3 - Related articles

[CITATION] nOptimal Taxation and Social Insurance with Private Insurance Markets

R Chetty… - Manuscript, Univ. California, Berkeley, 2008
Cited by 3 - Related articles

[PDF] Implications of information and social interactions for retirement saving decisions

[PDF] from berkeley.edu
E Duflo… - 2003 - emlab.berkeley.edu
This chapter summarizes key findings from experimental or quasi-experimental studies on
the determinants of savings through employer-sponsored retirement benefits plans.
Research shows that default rules and the ability to commit now for the future can have a ...
Cited by 3 - Related articles - View as HTML - All 10 versions

[CITATION] Income Inequality in the United States, Tables and Figures Updated to 2005

T Piketty… - website: http://elsa. berkeley. edu/~ saez, 2007
Cited by 3 - Related articles

[CITATION] Income and Wage Inequality in the US, 1913-2002

T Piketty… - Top Incomes over the Twentieth Century, Oxford …, 2007
Cited by 3 - Related articles

[CITATION] nOptimal Minimum Wage Policy in Competitive Labor Mar& ketsn

D Lee… - 2007 - Working paper, University of …
Cited by 3 - Related articles

[CITATION] The Evolution of Income and Wealth Concentration in Switzerland over the 20th Century

F Dell, T Piketty… - Chapter, 2007
Cited by 4 - Related articles

[CITATION] vGeographical Heterogeneity in the Impacts of the Earned Income Tax Credit

R Chetty, J Friedman… - 2011 - wHarvard Working Paper
Cited by 2 - Related articles

[CITATION] Updated Tables and Figures to Income Inequality in the United States: 1913–2002

T Piketty… - University of California, Berkeley (March). elsa. …, 2007
Cited by 2 - Related articles

[CITATION] Participation and investment decisions in a retirement Duesenberry, James S.(1949). Income, saving, and the theory of consumer behavior

E Duflo… - 2002 - Cambridge: Harvard University …
Cited by 2 - Related articles

[CITATION] Forthcoming.“Earnings Inequality and Mobility in the United States: Evidence from Social Security Data since 1937.”

W Kopczuk, E Saez… - Quarterly Journal of Economics
Cited by 2 - Related articles

[PDF] Optimal household labor income tax and transfer programs

[PDF] from ifs.org.uk
M Brewer, E Saez… - Dimensions of Tax Design: The Mirrlees …, 2010 - ifs.org.uk
Abstract This paper proposes an overview of the lessons that have been learned over the
last 30 years in the economics literature for the optimal design of household tax and transfer
programs and offers an application to the case of the United Kingdom. We review the tax ...
Cited by 2 - Related articles - View as HTML

[CITATION] The Role of Information and Social Interactions in

E Duflo… - 2003
Cited by 2 - Related articles

[CITATION] Peer Effects and Retirement Savings Decisions

E Duflo… - 2000 - Working Paper
Cited by 2 - Related articles

[CITATION] The Evolution of Income Concentration in Japan: 1885-2002: Evidence from Income Tax Statistics (2005)

C Moriguchi… - Top Incomes: A Global Perspective
Cited by 2 - Related articles

[CITATION] tThe Elasticity of Taxable Income: Evidence and Implications. uJournal of Public Finance

J Gruber… - Vol, 2003
Cited by 2 - Related articles

[CITATION] Taxing the 1%: Why the top tax rate could be over 80% ’

T Piketty, E Saez… - VOX, 2011
Cited by 2 - Related articles

[CITATION] The Role of Information and Social Interaction in Retirement Plan Decisions: Evidence from a Randomized Experiment, xerox

E Duflo… - Dept. of Economics, Harvard University, 2001
Cited by 2 - Related articles

[CITATION] Responses to Federal Income Tax Changes in the Inter-War Period

E Saez - Unpublished paper. Massachusetts Institute of …, 1999
Cited by 2 - Related articles

[PDF] Teaching the Tax Code: Earnings Responses to an Experiment with EITC Claimants

[PDF] from berkeley.edu
R Chetty… - NBER Working Paper, 2009 - elsa.berkeley.edu
Abstract This paper tests whether providing information about the Earned Income Tax Credit
(EITC) amplifies the programps effects on labor supply. We conducted a randomized ex)
periment with 43,000 EITC claimants at H&R Block in which tax preparers gave simple, ...
Cited by 2 - Related articles - View as HTML - All 4 versions

[CITATION] Do dividend payments respond to taxes?

R Chetty… - 2004
Cited by 2 - Related articles

Optimal taxation of top labor incomes: A tale of three elasticities

[PDF] from ens.fr
T Piketty, E Saez… - 2011 - nber.org
This paper analyzes the problem of optimal taxation of top labor incomes. We develop a
model where top incomes respond to marginal tax rates through three channels:(1) the
standard supply-side channel through reduced economic activity,(2) the tax avoidance ...
Cited by 3 - Related articles - All 15 versions

 Create email alert



1

2

Next


 

About Google Scholar - All About Google - My Citations

©2012 Google