 | Professor of Economics, UC Berkeley Verified email at econ.berkeley.edu Cited by 6713 |
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' ...
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 ...
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 ...
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 ...
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 ...
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 ...
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, ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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, ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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, ...
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 ...
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 ...
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 ...
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: ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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, ...
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 ...
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 ...
[CITATION] Earnings responses to increases in payroll taxes
J Liebman… - UC-Berkeley working paper, 2006
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 ...
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 ...
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 ...
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 ...
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, ...
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, ...
[CITATION] The top incomes database
F Alvaredo, AB Atkinson, T Piketty… - 2011
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 ...
[CITATION] Forthcoming.“The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review.”
E Saez, J Slemrod… - Journal of Economic Literature
[CITATION] The Evolution of Top Incomes in Canada
E Saez… - NBER Working Paper, 2003
[CITATION] 'A Characterization of the Income Tax Schedule Minimizing Deadweight Burden
E Saez - unpublished PhD dissertation, MIT, 1999
[CITATION] Top incomes over a century or more
AB Atkinson, T Piketty… - Journal of Economic Literature, forthcoming, 2011
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 ...
[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
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 ...
[CITATION] Income Equality in the United States: 1913–2001
T Picketty… - 2003 - Working Paper
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 ...
[CITATION] How the Income Share of Top 1% of Families Has Increased Dramatically
T Piketty… - Wall Street Journal, 2007
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 ...
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 ...
[CITATION] The World Top Incomes Database
F Alvaredo, AB Atkinson, T Piketty… - 2011
[CITATION] Income Inequality in the United States, 1913–1998 (Tables and Figures Updated to 2006)
T Piketty… - 2008
[CITATION] Table and Figures Updated to 2007 in Excel Format
E Saez - 2009 - August
[CITATION] forthcoming,“Top Incomes in the Long Run of History”
A Atkinson, T Piketty… - Journal of Economic Literature, 2010
[CITATION] Special Issue: Happiness and Public Economics
T Besley… - 2008 - Elsevier
[CITATION] Optimal Income Transfer Programs: Intensive Versus Extensive
E Saez - 2002
[CITATION] The Case for a Progressive Tax: From Basic Research to Policy Recommendations" forthcoming in Journal of Economic Perspectives
P Diamond… - 2011
[CITATION] nOptimal Taxation and Social Insurance with Private Insurance Markets
R Chetty… - Manuscript, Univ. California, Berkeley, 2008
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 ...
[CITATION] Income Inequality in the United States, Tables and Figures Updated to 2005
T Piketty… - website: http://elsa. berkeley. edu/~ saez, 2007
[CITATION] Income and Wage Inequality in the US, 1913-2002
T Piketty… - Top Incomes over the Twentieth Century, Oxford …, 2007
[CITATION] nOptimal Minimum Wage Policy in Competitive Labor Mar& ketsn
D Lee… - 2007 - Working paper, University of …
[CITATION] The Evolution of Income and Wealth Concentration in Switzerland over the 20th Century
F Dell, T Piketty… - Chapter, 2007
[CITATION] vGeographical Heterogeneity in the Impacts of the Earned Income Tax Credit
R Chetty, J Friedman… - 2011 - wHarvard Working Paper
[CITATION] Updated Tables and Figures to Income Inequality in the United States: 1913–2002
T Piketty… - University of California, Berkeley (March). elsa. …, 2007
[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 …
[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
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 ...
[CITATION] The Role of Information and Social Interactions in
E Duflo… - 2003
[CITATION] Peer Effects and Retirement Savings Decisions
E Duflo… - 2000 - Working Paper
[CITATION] The Evolution of Income Concentration in Japan: 1885-2002: Evidence from Income Tax Statistics (2005)
C Moriguchi… - Top Incomes: A Global Perspective
[CITATION] tThe Elasticity of Taxable Income: Evidence and Implications. uJournal of Public Finance
J Gruber… - Vol, 2003
[CITATION] Taxing the 1%: Why the top tax rate could be over 80% ’
T Piketty, E Saez… - VOX, 2011
[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
[CITATION] Responses to Federal Income Tax Changes in the Inter-War Period
E Saez - Unpublished paper. Massachusetts Institute of …, 1999
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, ...
[CITATION] Do dividend payments respond to taxes?
R Chetty… - 2004
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 ...
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