Papers organized by topic here
My research profiles on Google Scholar and
"Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual
and Firm Data from Norway" (with Annette Alstadsæter, Martin Jacob and Kjetil Telle), June 2017,
revise and resubmit, the Journal of European Economic Association, NBER WP 22888
"Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter"
(with Annette Alstadsæter and Kjetil Telle), September 2018; NBER WP 25191
"Intergenerational Wealth Formation over the Life Cycle: Evidence from Danish Wealth Records 1984-2013"
(with Simon Boserup and Claus Kreiner), April 2017
"The Polish business "flat" tax and its effect on reported incomes: a Pareto improving tax reform?,"
revise and resubmit at American Economic Journal: Economic Policy
"Born with a silver spoon: Danish evidence on wealth inequality in childhood," (with Simon Boserup and Claus Kreiner), Economic Journal, 2018, 128(612), 514-544.
"Business Income and Business Taxation in the United States
Since the 1950s'' (with Conor Clarke), in Robert Moffitt (ed.),
Tax Policy and the Economy, 2017, volume 31, NBER
and University of Chicago Press, 121-159.
"U.S. Capital Gains and Estate Taxation: A Status Report and Directions for a Reform,"
in Alan Auerbach and Kent Smetters (eds.), The Economics of Tax Policy, Oxford University Press, 2017, 265-91.
"Measuring Income and Wealth
at the Top Using Administrative and Survey Data: Comment",
Brookings Papers on Economic Activity, Spring 2016, 321-27.
"The Role of Bequests in Shaping Wealth Inequality: Evidence from Danish Wealth Records" (with Simon Boserup and Claus Kreiner), American Economic Review: Papers and Proceedings, 2016, 106(5), 656-61
"Does Tax-Collection Invariance Hold? Evasion and the Pass-through of State Diesel Taxes" (with Justin Marion, Erich Muehlegger and Joel Slemrod), American Economic Journal: Economic Policy, 2016, 8(2), 251-86. Earlier version circulated as
"Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes", NBER Working Paper
"Recent Evolution of Income and Wealth Inequality: Comments on Piketty's 'Capital in the 21st Century'", Tax Law Review, 2015, 68(3), 545-62.
"What Do We Know About the Evolution of Top Wealth Shares in the United States?", Journal of Economic Perspectives, 2015, 29(1), 47-66 (and NBER WP 20734).
"Mansion tax: The Effect of Transfer Taxes on the Residential Real Estate Market" (with David Munroe), American Economic Journal: Economic Policy, 2015, 7(2), 214-57.
"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 Alstadsæter 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
(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
"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),
"The Optimal Elasticity of Taxable
Income" (with Joel Slemrod), Journal of Public Economics, 2002,
"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
"Redistribution when Avoidance Behavior
is Heterogeneous," Journal of Public Economics, 2001, 81(1),