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Research Papers

My profile on RePEc

"What Do We Know About Evolution of Top Wealth Shares in the United States?", November 2014, forthcoming in Journal of Economic Perspectives (and NBER WP 20734)
"Stability and Persistence of Intergenerational Wealth Formation: Evidence from Danish Wealth Records of Three Generations" (with Simon Boserup and Claus Kreiner), October 2014
"Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter" (with Annette Alstadsaeter and Kjetil Telle, contact me for a draft)
"Mansion tax: The Effect of Transfer Taxes on the Residential Real Estate Market" (with David Munroe), May 2014, forthcoming in American Economic Journal: Economic Policy
"Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes" (with Justin Marion, Erich Muehlegger and Joel Slemrod), September 2013, NBER Working Paper 19410; revise and resubmit at American Economic Journal: Economic Policy
"The Polish busines "flat" tax and its effect on reported incomes: a Pareto improving tax reform?," revise and resubmit at American Economic Journal: Economic Policy
"The Choice of Personal Income Tax Base" (with Roger Gordon), Journal of Public Economics, 2014, 118, 97-110.
"Are Closely-Held Firms Tax Shelters?" (with Annette Alstadsaeter and Kjetil Telle), Tax Policy and the Economy, 2014, 28, 1-32.
"Incentive Effects of Inheritances and Optimal Estate Taxation," American Economic Review: Papers and Proceedings, 2013, 103(3), 472-77.
"Taxation of intergenerational transfers and wealth," in Alan Auerbach, Raj Chetty, Martin Feldstein and Emmanuel Saez (eds.), Handbook of Public Economics, Volume 5, Elsevier, 2013, 329-90.
"Optimal Estate Taxation in the Steady State"
"Transfer Program Complexity and the Take Up of Social Benefits" (with Henrik Kleven), American Economic Journal: Economic Policy, 2011, 3(1), 54-90.
"Earnings Inequality and Mobility in the United States: Evidence from Social Security Data since 1937" (with Emmanuel Saez and Jae Song). This is a revised version of "Uncovering the American Dream: Inequality and Mobility in Social Security Earnings Data since 1937" available also as NBER WP #13345. Web appendix and series for figures and tables. Quarterly Journal of Economics, 2010, 125(1), 91-128.
"Women, wealth and mobility" (with Lena Edlund), American Economic Review, 2009, 99(1), 146-78.
"Economics of estate taxation: A brief review of theory and evidence," Tax Law Review, 2009, 63(1), 139-157.
"Bequest and Tax Planning: Evidence from Estate Tax Returns," Quarterly Journal of Economics, 2007, 122(4), 1801-1854.
"Electronic Filing, Tax Preparers and Participation in the Earned Income Tax Credit" (with Kiki Pop-Eleches), Journal of Public Economics, 2007, 91(7-8), 1351-1367.
"To Leave or Not to Leave: The Distribution of Bequest Motives" (with Joseph Lupton), Review of Economic Studies, 2007, 74(1), 207-235.
"Putting Firms into Optimal Tax Theory" (with Joel Slemrod), American Economic Review Papers and Proceedings, 2006, 96(2), 130-134.
"Tax Bases, Tax Rates and the Elasticity of Reported Income," Journal of Public Economics, 2005, 89(11-12), 2093-2119. The NBER working paper version is here.
"Tax Simplification and Tax Compliance: An Economic Perspective," in Max Sawicky (ed.), Bridging the Tax Gap. Addressing the Crisis in Tax Administration, 2006, Washington, DC: Economic Policy Institute, 111-143.
"Denial of death and economic behavior" (with Joel Slemrod), Advances in Theoretical Economics: 2005, Vol. 5: No. 1, Article 1.
"The Limitations of Decentralized World Redistribution: An Optimal Taxation Approach" (with Joel Slemrod and Shlomo Yitzhaki), European Economic Review, 2005, 49(4), 1051-1079. This is a revised version of NBER Working Paper #9186: "Why World Redistribution Fails".
"Top Wealth Shares in the United States, 1916-2000: Evidence from Estate Tax Returns," (with Emmanuel Saez). Note: this is the long version of the paper that includes all of the tables, figures and appendices. The shorter version is published in National Tax Journal, 2004, 57(2, part 2), 445-488 and data for all tables and figures is also available.
"The Trick is to Live: Is the Estate Tax Social Security for the Rich?", Journal of Political Economy, 2003, 111(6), 1318-1341.
"Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity" (with Joel Slemrod), Review of Economics and Statistics, 2003, 85(2), 256-65.
"Tax Consequences on Wealth Accumulation and Transfers of the Rich" (with Joel Slemrod), in Death and Dollars: The Role of Gifts and Bequests in America, Washington, DC: Brookings Institution Press, 2003, 213-249.
"A Note on Optimal Taxation in the Presence of Externalities," Economics Letters, 2003, 80(1), 81-86.
"The Optimal Elasticity of Taxable Income" (with Joel Slemrod), Journal of Public Economics, 2002, 84(1), 91-112.
"The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors" (with Joel Slemrod), in William G. Gale, James R. Hines Jr., and Joel B. Slemrod (eds.), Rethinking Estate and Gift Taxation, Brookings Institution Press, 2001.
"Redistribution when Avoidance Behavior is Heterogeneous," Journal of Public Economics, 2001, 81(1), 51-71.