Details about Wojciech Kopczuk

Homepage:	http://www.columbia.edu/~wk2110
Workplace:	Department of Economics, School of Arts and Sciences, Columbia University, (more information at EDIRC)

Access statistics for papers by Wojciech Kopczuk.

Last updated 2025-05-27. Update your information in the RePEc Author Service.

Short-id: pko20

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Working Papers

2025

Measuring Income and Income Inequality
NBER Working Papers, National Bureau of Economic Research, Inc
See also Journal Article Measuring Income and Income Inequality, Journal of Economic Perspectives, American Economic Association (2025) (2025)

2024

Misreporting in the Norwegian Business Cash Support Scheme
NBER Working Papers, National Bureau of Economic Research, Inc
See also Journal Article Misreporting in the Norwegian business cash support scheme, International Tax and Public Finance, Springer (2024) (2024)

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 Are Closely Held Firms Tax Shelters?, NBER Chapters, National Bureau of Economic Research, Inc (2014) View citations (23) (2014)
Journal Article Are Closely Held Firms Tax Shelters?, Tax Policy and the Economy, University of Chicago Press (2014) View citations (22) (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 (24)
Also in NBER Working Papers, National Bureau of Economic Research, Inc (2013) View citations (22)
See also Journal Article Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes, American Economic Journal: Economic Policy, American Economic Association (2016) View citations (75) (2016)
Incentive Effects of Inheritances and Optimal Estate Taxation
NBER Working Papers, National Bureau of Economic Research, Inc View citations (35)
See also Journal Article Incentive Effects of Inheritances and Optimal Estate Taxation, American Economic Review, American Economic Association (2013) View citations (46) (2013)

2012

Taxation of Intergenerational Transfers and Wealth
NBER Working Papers, National Bureau of Economic Research, Inc View citations (69)

2010

Economics of estate taxation: a brief review of theory and evidence
NBER Working Papers, National Bureau of Economic Research, Inc View citations (46)

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 Transfer Program Complexity and the Take-Up of Social Benefits, American Economic Journal: Economic Policy, American Economic Association (2011) View citations (115) (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 (25)
Women, Wealth and Mobility
NBER Working Papers, National Bureau of Economic Research, Inc View citations (9)
See also Journal Article Women, Wealth, and Mobility, American Economic Review, American Economic Association (2009) View citations (44) (2009)

2006

Bequest and Tax Planning: Evidence From Estate Tax Returns
NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
See also Journal Article Bequest and Tax Planning: Evidence from Estate Tax Returns, The Quarterly Journal of Economics, President and Fellows of Harvard College (2007) View citations (101) (2007)

2005

Denial of Death and Economic Behavior
NBER Working Papers, National Bureau of Economic Research, Inc View citations (42)
See also Journal Article Denial of Death and Economic Behavior, The B.E. Journal of Theoretical Economics, De Gruyter (2005) View citations (44) (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 Electronic filing, tax preparers and participation in the Earned Income Tax Credit, Journal of Public Economics, Elsevier (2007) View citations (45) (2007)
To Leave or Not To Leave: The Distribution of Bequest Motives
NBER Working Papers, National Bureau of Economic Research, Inc View citations (55)
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 To Leave or Not to Leave: The Distribution of Bequest Motives, The Review of Economic Studies, Review of Economic Studies Ltd (2007) View citations (219) (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 (230)
See also Journal Article Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns, National Tax Journal, National Tax Association (2004) View citations (238) (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 Tax bases, tax rates and the elasticity of reported income, Journal of Public Economics, Elsevier (2005) View citations (197) (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 The Trick Is to Live: Is the Estate Tax Social Security for the Rich?, Journal of Political Economy, University of Chicago Press (2003) View citations (23) (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 (17)
See also Journal Article Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity, The Review of Economics and Statistics, MIT Press (2003) View citations (42) (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 (54)
The Optimal Elasticity of Taxable Income
NBER Working Papers, National Bureau of Economic Research, Inc View citations (21)
See also Journal Article The optimal elasticity of taxable income, Journal of Public Economics, Elsevier (2002) View citations (177) (2002)

Undated

Tax Reform: Present and Future / Reforma fiscal: presente y futuro / Reforma fiscal: present i futur
IEB Reports, Institut d'Economia de Barcelona (IEB)

Journal Articles

2025

Measuring Income and Income Inequality
Journal of Economic Perspectives, 2025, 39, (2), 103-26
See also Working Paper Measuring Income and Income Inequality, NBER Working Papers (2025) (2025)

2024

Misreporting in the Norwegian business cash support scheme
International Tax and Public Finance, 2024, 31, (6), 1463-1493
See also Working Paper Misreporting in the Norwegian Business Cash Support Scheme, NBER Working Papers (2024) (2024)

2023

The messy boundary between pass-through and corporate taxation
Oxford Review of Economic Policy, 2023, 39, (3), 451-459

2022

Saving Effects of a Real-Life Imperfectly Implemented Wealth Tax: Evidence from Norwegian Micro Data
AEA Papers and Proceedings, 2022, 112, 63-67 View citations (2)

2020

Business Incomes at the Top
Journal of Economic Perspectives, 2020, 34, (4), 27-51 View citations (28)
See also Working Paper Business Incomes at the Top, NBER Working Papers (2020) View citations (28) (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 (12)
See also Working Paper Norwegian and US Policies Alleviate Business Vulnerability Due to the Covid-19 Shock Equally Well, NBER Working Papers (2020) View citations (20) (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 (25)
See also Working Paper Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter, NBER Working Papers (2018) View citations (6) (2018)

2018

Born with a Silver Spoon? Danish Evidence on Wealth Inequality in Childhood
Economic Journal, 2018, 128, (612), F514-F544 View citations (43)
See also Working Paper Born with a Silver Spoon? Danish Evidence on Wealth Inequality in Childhood, NBER Working Papers (2016) View citations (6) (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 (14)
See also Chapter Business Income and Business Taxation in the United States since the 1950s, NBER Chapters, 2016, 121-159 (2016) (2016)
Working Paper Business Income and Business Taxation in the United States Since the 1950s, NBER Working Papers (2016) View citations (2) (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 (75)
See also Working Paper Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes, Working Paper Series (2013) View citations (24) (2013)
The Role of Bequests in Shaping Wealth Inequality: Evidence from Danish Wealth Records
American Economic Review, 2016, 106, (5), 656-61 View citations (105)
See also Working Paper The Role of Bequests in Shaping Wealth Inequality: Evidence from Danish Wealth Records, NBER Working Papers (2016) View citations (96) (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 (94)
See also Working Paper Mansion tax: The Effect of Transfer Taxes on the Residential Real Estate Market, CEPR Discussion Papers (2015) View citations (92) (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 (134)
See also Working Paper What Do We Know About Evolution of Top Wealth Shares in the United States?, CEPR Discussion Papers (2015) View citations (133) (2015)

2014

Are Closely Held Firms Tax Shelters?
Tax Policy and the Economy, 2014, 28, (1), 1 - 32 View citations (22)
See also Working Paper Are Closely-Held Firms Tax Shelters?, NBER Working Papers (2013) View citations (3) (2013)
Chapter Are Closely Held Firms Tax Shelters?, NBER Chapters, 2014, 1-32 (2014) View citations (23) (2014)
The choice of the personal income tax base
Journal of Public Economics, 2014, 118, (C), 97-110 View citations (23)
See also Working Paper The Choice of the Personal Income Tax Base, NBER Working Papers (2014) View citations (34) (2014)

2013

Incentive Effects of Inheritances and Optimal Estate Taxation
American Economic Review, 2013, 103, (3), 472-77 View citations (46)
See also Working Paper Incentive Effects of Inheritances and Optimal Estate Taxation, NBER Working Papers (2013) View citations (35) (2013)

2011

Transfer Program Complexity and the Take-Up of Social Benefits
American Economic Journal: Economic Policy, 2011, 3, (1), 54-90 View citations (115)
See also Working Paper Transfer Program Complexity and the Take Up of Social Benefits, NBER Working Papers (2008) View citations (14) (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 (384)

2009

Women, Wealth, and Mobility
American Economic Review, 2009, 99, (1), 146-78 View citations (44)
Also in American Economic Review, 2009, 99, (3), 1082-1082 (2009) View citations (28)
See also Working Paper Women, Wealth and Mobility, NBER Working Papers (2007) View citations (9) (2007)

2007

Bequest and Tax Planning: Evidence from Estate Tax Returns
The Quarterly Journal of Economics, 2007, 122, (4), 1801-1854 View citations (101)
See also Working Paper Bequest and Tax Planning: Evidence From Estate Tax Returns, NBER Working Papers (2006) View citations (7) (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 (45)
See also Working Paper Electronic Filing, Tax Preparers, and Participation in the Earned Income Tax Credit, NBER Working Papers (2005) View citations (4) (2005)
To Leave or Not to Leave: The Distribution of Bequest Motives
The Review of Economic Studies, 2007, 74, (1), 207-235 View citations (219)
See also Working Paper To Leave or Not To Leave: The Distribution of Bequest Motives, NBER Working Papers (2005) View citations (55) (2005)

2006

Putting Firms into Optimal Tax Theory
American Economic Review, 2006, 96, (2), 130-134 View citations (107)

2005

Denial of Death and Economic Behavior
The B.E. Journal of Theoretical Economics, 2005, 5, (1), 26 View citations (44)
See also Working Paper Denial of Death and Economic Behavior, NBER Working Papers (2005) View citations (42) (2005)
Tax bases, tax rates and the elasticity of reported income
Journal of Public Economics, 2005, 89, (11-12), 2093-2119 View citations (197)
See also Working Paper Tax Bases, Tax Rates and the Elasticity of Reported Income, NBER Working Papers (2003) View citations (18) (2003)
The limitations of decentralized world redistribution: An optimal taxation approach
European Economic Review, 2005, 49, (4), 1051-1079 View citations (22)

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 (238)
See also Working Paper Top Wealth Shares in the United States: 1916-2000: Evidence from Estate Tax Returns, NBER Working Papers (2004) View citations (230) (2004)

2003

A note on optimal taxation in the presence of externalities
Economics Letters, 2003, 80, (1), 81-86 View citations (43)
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 (42)
See also Working Paper Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity, NBER Working Papers (2001) View citations (17) (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 The Trick is to Live: Is the Estate Tax Social Security for the Rich?, NBER Working Papers (2002) View citations (10) (2002)

2002

The optimal elasticity of taxable income
Journal of Public Economics, 2002, 84, (1), 91-112 View citations (177)
See also Working Paper The Optimal Elasticity of Taxable Income, NBER Working Papers (2000) View citations (21) (2000)

2001

Redistribution when avoidance behavior is heterogeneous
Journal of Public Economics, 2001, 81, (1), 51-71 View citations (48)

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 Business Income and Business Taxation in the United States Since the 1950s, National Bureau of Economic Research, Inc (2016) View citations (2) (2016)
Journal Article Business Income and Business Taxation in the United States since the 1950s, University of Chicago Press (2017) View citations (14) (2017)

2014

Are Closely Held Firms Tax Shelters?
A chapter in Tax Policy and the Economy, Volume 28, 2014, pp 1-32 View citations (23)
See also Working Paper Are Closely-Held Firms Tax Shelters?, National Bureau of Economic Research, Inc (2013) View citations (3) (2013)
Journal Article Are Closely Held Firms Tax Shelters?, University of Chicago Press (2014) View citations (22) (2014)