Details about Wojciech Kopczuk
Access statistics for papers by Wojciech Kopczuk.
Last updated 2022-10-19. Update your information in the RePEc Author Service.
Short-id: pko20
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Working Papers
2022
- Saving Effects of a Real-Life Imperfectly Implemented Net Wealth Tax: Evidence from Norwegian Micro Data
NBER Working Papers, National Bureau of Economic Research, Inc 
- Top Income Inequality and Tax Policy
NBER Working Papers, National Bureau of Economic Research, Inc
2020
- Business Incomes at the Top
NBER Working Papers, National Bureau of Economic Research, Inc View citations (10)
Also in Working Papers, Becker Friedman Institute for Research In Economics (2020) View citations (10)
See also Journal Article in Journal of Economic Perspectives (2020)
- Norwegian and US Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well
NBER Working Papers, National Bureau of Economic Research, Inc View citations (15)
See also Journal Article in National Tax Journal (2020)
- The First Weeks of the Coronavirus Crisis: Who Got Hit, When and Why? Evidence from Norway
NBER Working Papers, National Bureau of Economic Research, Inc View citations (38)
Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2020) View citations (39)
2018
- Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter
NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2018) View citations (6)
Discussion Papers, Statistics Norway, Research Department (2018) View citations (27)
See also Journal Article in International Tax and Public Finance (2019)
2016
- Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway
CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (32)
Also in NBER Working Papers, National Bureau of Economic Research, Inc (2016) View citations (34)
Discussion Papers, Statistics Norway, Research Department (2016) View citations (38)
- Born with a Silver Spoon? Danish Evidence on Wealth Inequality in Childhood
NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2016) View citations (9)
See also Journal Article in Economic Journal (2018)
- Business Income and Business Taxation in the United States Since the 1950s
NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
See also Journal Article in Tax Policy and the Economy (2017)
Chapter (2016)
- The Role of Bequests in Shaping Wealth Inequality: Evidence from Danish Wealth Records
CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (67)
Also in NBER Working Papers, National Bureau of Economic Research, Inc (2016) View citations (64)
See also Journal Article in American Economic Review (2016)
- U.S. capital gains and estate taxation: a status report and directions for a reform
CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (2)
2015
- Mansion tax: The Effect of Transfer Taxes on the Residential Real Estate Market
CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (70)
Also in NBER Working Papers, National Bureau of Economic Research, Inc (2014) View citations (29)
See also Journal Article in American Economic Journal: Economic Policy (2015)
- What Do We Know About Evolution of Top Wealth Shares in the United States?
CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (112)
Also in NBER Working Papers, National Bureau of Economic Research, Inc (2014) View citations (11)
See also Journal Article in Journal of Economic Perspectives (2015)
2014
- The Choice of the Personal Income Tax Base
NBER Working Papers, National Bureau of Economic Research, Inc View citations (29)
Also in LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library (2011) View citations (1)
See also Journal Article in Journal of Public Economics (2014)
2013
- Are Closely-Held Firms Tax Shelters?
NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
Also in Discussion Papers, Statistics Norway, Research Department (2013) View citations (4)
See also Chapter (2014)
Journal Article in Tax Policy and the Economy (2014)
- Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes
Working Paper Series, Harvard University, John F. Kennedy School of Government View citations (23)
Also in NBER Working Papers, National Bureau of Economic Research, Inc (2013) View citations (21)
See also Journal Article in American Economic Journal: Economic Policy (2016)
- Incentive Effects of Inheritances and Optimal Estate Taxation
NBER Working Papers, National Bureau of Economic Research, Inc View citations (27)
See also Journal Article in American Economic Review (2013)
2012
- Taxation of Intergenerational Transfers and Wealth
NBER Working Papers, National Bureau of Economic Research, Inc View citations (68)
2010
- Economics of estate taxation: a brief review of theory and evidence
NBER Working Papers, National Bureau of Economic Research, Inc View citations (42)
2008
- Stylized Facts and Incentive Effects Related to Claiming of Retirement Benefits Based on Social Security Administration Data
Working Papers, University of Michigan, Michigan Retirement Research Center View citations (13)
- Transfer Program Complexity and the Take Up of Social Benefits
NBER Working Papers, National Bureau of Economic Research, Inc View citations (14)
See also Journal Article in American Economic Journal: Economic Policy (2011)
2007
- Uncovering the American Dream: Inequality and Mobility in Social Security Earnings Data since 1937
NBER Working Papers, National Bureau of Economic Research, Inc View citations (24)
- Women, Wealth and Mobility
NBER Working Papers, National Bureau of Economic Research, Inc View citations (9)
See also Journal Article in American Economic Review (2009)
2006
- Bequest and Tax Planning: Evidence From Estate Tax Returns
NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
See also Journal Article in The Quarterly Journal of Economics (2007)
2005
- Denial of Death and Economic Behavior
NBER Working Papers, National Bureau of Economic Research, Inc View citations (37)
See also Journal Article in The B.E. Journal of Theoretical Economics (2005)
- Electronic Filing, Tax Preparers, and Participation in the Earned Income Tax Credit
NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
See also Journal Article in Journal of Public Economics (2007)
- To Leave or Not To Leave: The Distribution of Bequest Motives
NBER Working Papers, National Bureau of Economic Research, Inc View citations (54)
Also in Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.) (2004) View citations (8)
See also Journal Article in Review of Economic Studies (2007)
2004
- Top Wealth Shares in the United States: 1916-2000: Evidence from Estate Tax Returns
NBER Working Papers, National Bureau of Economic Research, Inc View citations (181)
See also Journal Article in National Tax Journal (2004)
2003
- Tax Bases, Tax Rates and the Elasticity of Reported Income
NBER Working Papers, National Bureau of Economic Research, Inc View citations (18)
See also Journal Article in Journal of Public Economics (2005)
2002
- The Trick is to Live: Is the Estate Tax Social Security for the Rich?
NBER Working Papers, National Bureau of Economic Research, Inc View citations (10)
See also Journal Article in Journal of Political Economy (2003)
- Why World Redistribution Fails
NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
2001
- Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity
NBER Working Papers, National Bureau of Economic Research, Inc View citations (18)
See also Journal Article in The Review of Economics and Statistics (2003)
2000
- The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors
NBER Working Papers, National Bureau of Economic Research, Inc View citations (55)
- The Optimal Elasticity of Taxable Income
NBER Working Papers, National Bureau of Economic Research, Inc View citations (21)
See also Journal Article in Journal of Public Economics (2002)
Journal Articles
2022
- Saving Effects of a Real-Life Imperfectly Implemented Wealth Tax: Evidence from Norwegian Micro Data
AEA Papers and Proceedings, 2022, 112, 63-67
2020
- Business Incomes at the Top
Journal of Economic Perspectives, 2020, 34, (4), 27-51 View citations (10)
See also Working Paper (2020)
- Norwegian and U.S. Policies Alleviate Business Vulnerability Due to the COVID-19 Shock Equally Well
National Tax Journal, 2020, 73, (3), 805-828 View citations (8)
See also Working Paper (2020)
2019
- Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter
International Tax and Public Finance, 2019, 26, (6), 1291-1328 View citations (14)
See also Working Paper (2018)
2018
- Born with a Silver Spoon? Danish Evidence on Wealth Inequality in Childhood
Economic Journal, 2018, 128, (612), F514-F544 View citations (26)
See also Working Paper (2016)
- Introduction to the special issue
International Tax and Public Finance, 2018, 25, (6), 1401-1403
2017
- Business Income and Business Taxation in the United States since the 1950s
Tax Policy and the Economy, 2017, 31, (1), 121 - 159 View citations (10)
See also Working Paper (2016)
Chapter (2016)
2016
- Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes
American Economic Journal: Economic Policy, 2016, 8, (2), 251-86 View citations (57)
See also Working Paper (2013)
- The Role of Bequests in Shaping Wealth Inequality: Evidence from Danish Wealth Records
American Economic Review, 2016, 106, (5), 656-61 View citations (72)
See also Working Paper (2016)
2015
- Mansion Tax: The Effect of Transfer Taxes on the Residential Real Estate Market
American Economic Journal: Economic Policy, 2015, 7, (2), 214-57 View citations (79)
See also Working Paper (2015)
- What Do We Know about the Evolution of Top Wealth Shares in the United States?
Journal of Economic Perspectives, 2015, 29, (1), 47-66 View citations (113)
See also Working Paper (2015)
2014
- Are Closely Held Firms Tax Shelters?
Tax Policy and the Economy, 2014, 28, (1), 1 - 32 View citations (13)
See also Working Paper (2013)
Chapter (2014)
- The choice of the personal income tax base
Journal of Public Economics, 2014, 118, (C), 97-110 View citations (21)
See also Working Paper (2014)
2013
- Incentive Effects of Inheritances and Optimal Estate Taxation
American Economic Review, 2013, 103, (3), 472-77 View citations (38)
See also Working Paper (2013)
2011
- Transfer Program Complexity and the Take-Up of Social Benefits
American Economic Journal: Economic Policy, 2011, 3, (1), 54-90 View citations (95)
See also Working Paper (2008)
2010
- Earnings Inequality and Mobility in the United States: Evidence from Social Security Data Since 1937
The Quarterly Journal of Economics, 2010, 125, (1), 91-128 View citations (339)
2009
- Corrigendum: Women, Wealth, and Mobility
American Economic Review, 2009, 99, (3), 1082-1082 View citations (22)
- Women, Wealth, and Mobility
American Economic Review, 2009, 99, (1), 146-78 View citations (38)
See also Working Paper (2007)
2007
- Bequest and Tax Planning: Evidence from Estate Tax Returns
The Quarterly Journal of Economics, 2007, 122, (4), 1801-1854 View citations (91)
See also Working Paper (2006)
- Electronic filing, tax preparers and participation in the Earned Income Tax Credit
Journal of Public Economics, 2007, 91, (7-8), 1351-1367 View citations (29)
See also Working Paper (2005)
- To Leave or Not to Leave: The Distribution of Bequest Motives
Review of Economic Studies, 2007, 74, (1), 207-235 View citations (190)
See also Working Paper (2005)
2006
- Putting Firms into Optimal Tax Theory
American Economic Review, 2006, 96, (2), 130-134 View citations (97)
2005
- Denial of Death and Economic Behavior
The B.E. Journal of Theoretical Economics, 2005, 5, (1), 1-26 View citations (39)
See also Working Paper (2005)
- Tax bases, tax rates and the elasticity of reported income
Journal of Public Economics, 2005, 89, (11-12), 2093-2119 View citations (161)
See also Working Paper (2003)
- The limitations of decentralized world redistribution: An optimal taxation approach
European Economic Review, 2005, 49, (4), 1051-1079 View citations (20)
2004
- Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns
National Tax Journal, 2004, 57, (2), 445-87 View citations (161)
See also Working Paper (2004)
2003
- A note on optimal taxation in the presence of externalities
Economics Letters, 2003, 80, (1), 81-86 View citations (36)
- Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity
The Review of Economics and Statistics, 2003, 85, (2), 256-265 View citations (37)
See also Working Paper (2001)
- The Trick Is to Live: Is the Estate Tax Social Security for the Rich?
Journal of Political Economy, 2003, 111, (6), 1318-1341 View citations (23)
See also Working Paper (2002)
2002
- The optimal elasticity of taxable income
Journal of Public Economics, 2002, 84, (1), 91-112 View citations (148)
See also Working Paper (2000)
2001
- Redistribution when avoidance behavior is heterogeneous
Journal of Public Economics, 2001, 81, (1), 51-71 View citations (42)
Chapters
2016
- Business Income and Business Taxation in the United States since the 1950s
A chapter in Tax Policy and the Economy, Volume 31, 2016, pp 121-159
See also Working Paper (2016)
Journal Article in Tax Policy and the Economy (2017)
2014
- Are Closely Held Firms Tax Shelters?
A chapter in Tax Policy and the Economy, Volume 28, 2014, pp 1-32 View citations (13)
See also Journal Article in Tax Policy and the Economy (2014)
Working Paper (2013)
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