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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 - Library Search - BL Direct - All 28 versions

Tax bases, tax rates and the elasticity of reported income

[PDF] from columbia.edu
Full text - MIT Libraries
W Kopczuk - Journal of Public Economics, 2005 - Elsevier
Tax reforms usually change both tax rates and tax bases. Using a panel of income tax
returns spanning the two major US tax reforms of the 1980s and a number of smaller tax law
changes, I find that the elasticity of income reported on personal income tax returns ...
Cited by 104 - Related articles - BL Direct - All 19 versions

To leave or not to leave: The distribution of bequest motives

[PDF] from ens.fr
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W Kopczuk… - Review of Economic Studies, 2007 - Wiley Online Library
We examine the effect of observed and unobserved heterogeneity in the desire to die with
positive net worth. Using a structural life-cycle model nested in a switching regression with
unknown sample separation, we find that roughly three-fourths of the elderly single ...
Cited by 94 - Related articles - Library Search - BL Direct - All 28 versions

The optimal elasticity of taxable income

[PDF] from ucl.ac.uk
Full text - MIT Libraries
J Slemrod… - Journal of Public Economics, 2002 - Elsevier
The strength of the behavioral response to a tax rate change depends on the environment
individuals operate in, and may be manipulated by instruments controlled by the
government. We first derive a measure of the social benefit to affecting this elasticity. The ...
Cited by 91 - Related articles - All 14 versions

The impact of the estate tax on wealth accumulation and avoidance behavior

[PDF] from psu.edu
W Kopczuk… - Rethinking Estate and Gift Taxation, 2006 - books.google.com
WHETHER AN ESTATE tax deserves a role in the US tax system depends in part on its
impact on the behavior of potential donors. Opponents argue that an estate tax reduces the
incentive to accumulate wealth in two ways: by reducing the incentive to earn income and ...
Cited by 71 - Related articles - BL Direct - All 5 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 - Library Search - BL Direct - All 18 versions

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

[PDF] from oxfordjournals.org
Full text - MIT Libraries
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

Dying to save taxes: Evidence from estate-tax returns on the death elasticity

[PDF] from depkeu.go.id
Full text - MIT Libraries
W Kopczuk… - Review of Economics and Statistics, 2003 - MIT Press
This paper examines data from US federal tax returns to shed light on whether the timing of
death is responsive to its tax consequences. We investigate the temporal pattern of deaths
around the time of changes in the estate-tax system periods when living longer, or dying ...
Cited by 33 - Related articles - All 9 versions

Electronic filing, tax preparers, and participation in the earned income tax credit

[PDF] from mecon.gov.ar
W Kopczuk… - 2005 - nber.org
In 2002 more than 18 million low-income individual taxpayers received the Earned Income
Tax Credit (EITC). Despite its size, non-participation in this program is a concern and
substantial effort is devoted by the IRS, local governments and many non-profits to ...
Cited by 31 - Related articles - Library Search - BL Direct - All 21 versions

The trick is to live: Is the estate tax social security for the rich?

[PDF] from espol.edu.ec
W Kopczuk - 2002 - nber.org
Because estate tax liability usually depends on how long one lives, it implicitly provides
annuity income. In the absence of annuity markets, lump-sum estate taxation may be used to
achieve the first-best solution for individuals with a sufficiently strong bequest motive. ...
Cited by 27 - Related articles - Library Search - BL Direct - All 17 versions

Redistribution when avoidance behavior is heterogeneous

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W Kopczuk - Journal of Public Economics, 2001 - Elsevier
The optimal income taxation framework is extended to account for heterogeneity in
avoidance behavior. The optimal tax formulae are shown to be simply and intuitively
modified to reflect the value of taxable income as an indicator of the need for transfers at a ...
Cited by 27 - Related articles - All 9 versions

Putting firms into optimal tax theory

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W Kopczuk… - The American economic review, 2006 - JSTOR
Firms are, for the most part, absent from the modem theory of optimal taxation. Their
disappearance dates from the foundational models developed by Peter A. Diamond and
James A. Mirrlees (1971) in which firms are simply mechanical vehicles for combining ...
Cited by 27 - Related articles - BL Direct - All 19 versions

Denial of death and economic behavior

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W Kopczuk… - Advances in Theoretical Economics, 2005 - degruyter.com
We model denial of death and its effect on economic behavior. Attempts to reduce death
anxiety and the possibility of denial of mortality-relevant information interact with
intertemporal choices and may lead to time-inconsistent behavior and other “behavioral” ...
Cited by 25 - Related articles - Library Search - BL Direct - All 16 versions

A note on optimal taxation in the presence of externalities

[PDF] from uclouvain.be
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W Kopczuk - Economics Letters, 2003 - Elsevier
I consider the problem of optimal taxation with externalities in a general setup
encompassing most of optimal taxation models found in the literature. It is demonstrated that
when direct taxation of externalities is possible, optimal taxes can be expressed as the ...
Cited by 23 - Related articles - All 8 versions

The limitations of decentralized world redistribution: An optimal taxation approach

[PDF] from columbia.edu
Full text - MIT Libraries
W Kopczuk, J Slemrod… - European Economic Review, 2005 - Elsevier
A centralized scheme of world redistribution that maximizes a border-neutral social welfare
function, subject to the disincentive effects it would create, generates a drastic reduction in
world consumption inequality, dropping the Gini coefficient from 0.69 to 0.25. In contrast, ...
Cited by 22 - Related articles - All 9 versions

Women, wealth and mobility

[PDF] from columbia.edu
L Edlund… - 2007 - nber.org
The extent of and changes in inter-generational mobility of wealth are central to
understanding dynamics of wealth inequality but hard to measure. Using estate tax returns
data, we observe that the share of women among the very wealthy (top 0.01%) in the ...
Cited by 20 - Related articles - Library Search - BL Direct - All 25 versions

Bequest and tax planning: Evidence from estate tax returns

[PDF] from oxfordjournals.org
W Kopczuk - 2006 - nber.org
I study bequest and wealth accumulation behavior of the wealthy (subject to the estate tax)
shortly before death. The onset of a terminal illness leads to a very significant reduction in
the value of estates reported on tax returns-15 to 20% with illness lasting" months to years ...
Cited by 20 - Related articles - Library Search - BL Direct - All 22 versions

[PDF] Optimal estate taxation in the steady-state

[PDF] from columbia.edu
W Kopczuk - University of Michigan, 2001 - columbia.edu
Abstract The optimal income taxation problem is extended to analyze estate taxation. In the
model, people have preferences over bequest, consumption and leisure, with a potential
external aspect of bequests. The optimization is subject to the steady state constraint on ...
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[PDF] Tax impacts on wealth accumulation and transfers of the rich

[PDF] from columbia.edu
W Kopczuk… - Death and dollars: The role of gifts and …, 2003 - columbia.edu
1. For information on the history of the US estate and gift taxes, see Appendix. See Joint
Committee on Taxation (1998) for a more detailed treatment of current law and the
legislative history of transfer taxes. Parts of this and the next section draw on Gale and ...
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Transfer program complexity and the take up of social benefits

[PDF] from ku.dk
HJ Kleven… - 2008 - nber.org
This paper models complexity in social programs as a byproduct of efforts to screen between
deserving and undeserving applicants. While a more rigorous screening technology may
have desirable effects on targeting efficiency, the associated complexity introduces ...
Cited by 17 - Related articles - Library Search - All 24 versions

Economics of estate taxation: a brief review of theory and evidence

[PDF] from columbia.edu
W Kopczuk - 2010 - nber.org
This paper provides a non-technical overview of the economic arguments related to the
desirability of transfer taxation and a summary of empirical evidence surrounding these
issues. Understanding optimal transfer taxation throughout the distribution requires ...
Cited by 17 - Related articles - Library Search - All 8 versions

The optimal elasticity of taxable income

J Slemrod… - 2000 - nber.org
The strength of the behavioral response to a tax rate change depends on the environment
individuals operate in, and may be manipulated by instruments controlled by the
government. We first derive a measure of the social benefit to affecting this elasticity. The ...
Cited by 13 - Related articles - Library Search - BL Direct - All 6 versions

[PDF] The choice of the personal income tax base

[PDF] from nber.org
R Gordon… - Unpublished Manuscript, 2008 - nber.org
Abstract Following Mirrlees (1971) and Vickrey (1945), the optimal tax literature has studied
the design of a personal income tax where the ideal would be to tax unobserved earnings
ability but instead the only available information is actual earnings. In practice, though, ...
Cited by 11 - Related articles - View as HTML - All 11 versions

Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity

[PDF] from psu.edu
W Kopczuk… - 2001 - nber.org
This paper examines data from US federal tax returns to shed light on whether the timing of
death is responsive to its tax consequences. We investigate the temporal pattern of deaths
around the time of changes in the estate tax system periods when living longer, or dying ...
Cited by 6 - Related articles - Library Search - BL Direct - All 13 versions

The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors

J Slemrod… - 2000 - nber.org
Using estate tax return data from 1916 to 1996, we investigate the impact of the estate tax on
reported estates, which reflects the impact of the tax on both wealth accumulation and
avoidance. An aggregate measure of reported estates is generally negatively correlated ...
Cited by 6 - Related articles - All 7 versions

[CITATION] The optimal elasticity of taxable income

W Kopczuk… - NBER Working paper series, 2000
Cited by 4 - Related articles

[PDF] Tax simplification and tax compliance: An economic perspective

[PDF] from columbia.edu
W Kopczuk - Bridging the Tax Gap: Addressing the Crisis in Tax …, 2006 - columbia.edu
The gross tax gap in 2001—the amount of Federal taxes not paid voluntarily and on time—
was estimated to be between $312 billion and $353 billion, or between 15 and 16.6% of
total tax liability (IRS 2005b). Clearly, enforcement of taxes in the United States is far from ...
Cited by 4 - Related articles - View as HTML - All 4 versions

[CITATION] Tax consequences on wealth accumulation and transfers of the rich

W Kopczuk… - Death and dollars: The role of gifts and bequests in …, 2003
Cited by 4 - 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 - Get it from MIT Libraries

Stylized Facts and Incentive Effects Related to Claiming of Retirement Benefits Based on Social Security Administration Data

[PDF] from umich.edu
W Kopczuk… - 2008 - deepblue.lib.umich.edu
We rely on the Master Beneficiary File to document a number of facts regarding claiming of
Social Security benefits and quality of date of birth data in administrative files. We then
assess the impact of changes in retirement incentives that have taken place since 2000 on ...
Cited by 2 - Related articles - All 8 versions

[CITATION] VThe Choice of the Personal Income Tax Base

RH Gordon… - 2010 - V Working paper
Cited by 2 - Related articles

[CITATION] Transfer program complexity and the take up of social benefits. Working Draft

HJ Kleven… - 2008
Cited by 2 - Related articles

[CITATION] Economics of estate taxation

W Kopczuk - 2003 - unpublished manuscript, Columbia …
Cited by 2 - Related articles

[CITATION] The Trick is to Live: Estate Taxes as Annuities for the Rich

W Kopczuk - Manuscript, University of Michigan, 2000
Cited by 2 - Related articles

[PDF] Welfare Programs Complexity and the Take Up of Social Benefits

[PDF] from ku.dk
H Kleven… - research paper, 2005 - econ.ku.dk
Abstract We present a model of the design of social welfare programs that allows for
reduced take-up of benefits in response to program complexity. We consider policy makers
that are interested in providing a minimum level of benefits to as many “deserving” ...
Cited by 1 - Related articles - View as HTML - Get it from MIT Libraries - All 2 versions

[PDF] Taxation of Transfers and Wealth

[PDF] from berkeley.edu
W Kopczuk - 2011 - emlab.berkeley.edu
Abstract The main messages of this chapter may be summarized as follows. Empirical
evidence on bequest motivations and responses to estate taxation is spotty and much
remains be done, but what we know points in the direction of (1) mixed motives (2) ...
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[DOC] HOW TO TAX FAMILY FIRMS

[DOC] from internationalgrowthcentre.com
W Kopczuk - internationalgrowthcentre.com
The need to mobilize resources for public goods and infrastructure, and to do so at minimal
cost to the economy, is a critical challenge faced by less-developed countries. That resource
mobilization must proceed under severe informational and administrative constraints is ...
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[PDF] Social networks and dynamics of tax avoidance: Evidence from a well-defined Norwegian tax shelter

[PDF] from eea-esem.com
A Alstadsæter, W Kopczuk… - 2011 - eea-esem.com
Abstract In 2005, over 8% of Norwegian shareholders transferred their shares to new tax
shelters intended to defer taxation of capital gains and dividends that would otherwise be
taxable in the aftermath of 2006 reform. We document dynamics of this process and its ...
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[PDF] Tax Bases, Tax Rates and the Elasticity of Reported Income: Can Policy Makers Control the Marginal Cost of Taxation?

[PDF] from berkeley.edu
W Kopczuk - 2003 - elsa.berkeley.edu
Abstract Tax reforms usually change both tax rates and tax bases. Using a panel of income
tax returns spanning the two major US tax reforms of the 1980s, I find that the elasticity of
income reported on personal income tax returns depends on the tax base and therefore it ...
Related articles - View as HTML - All 6 versions

[CITATION] Essays on Estate Taxation

W Kopczuk - 2001 - en.scientificcommons.org
Publikationsansicht. 32064947. Essays on estate taxation. (2001). Kopczuk, Wojciech. Abstract.
Dissertation (Ph.D.)--University of Michigan. Details der Publikation. Download, http://worldcat.
org/oclc/68902898. Archiv, OCLC's Experimental Thesis Catalog (United States). ...
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[CITATION] Corrigendum: Women, Wealth, and Mobility

L Edlund… - The American economic review, 2009 - cat.inist.fr
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