Details about Wojciech Kopczuk

Access statistics for papers by Wojciech Kopczuk.

Last updated 2018-07-16. Update your information in the RePEc Author Service.

Short-id: pko20

Working Papers

2016

1. 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 (2)
   Also in Discussion Papers, Statistics Norway, Research Department (2016) View citations (3)
   NBER Working Papers, National Bureau of Economic Research, Inc (2016) View citations (2)
2. Born with a Silver Spoon? Danish Evidence on Wealth Inequality in Childhood
   NBER Working Papers, National Bureau of Economic Research, Inc
   Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2016) View citations (1)
3. Business Income and Business Taxation in the United States Since the 1950s
   NBER Working Papers, National Bureau of Economic Research, Inc
   See also Journal Article in Tax Policy and the Economy (2017)
   Chapter (2016)
4. The Role of Bequests in Shaping Wealth Inequality: Evidence from Danish Wealth Records
   CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (11)
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2016) View citations (2)
   See also Journal Article in American Economic Review (2016)
5. U.S. capital gains and estate taxation: a status report and directions for a reform
   CEPR Discussion Papers, C.E.P.R. Discussion Papers

2015

6. Mansion tax: The Effect of Transfer Taxes on the Residential Real Estate Market
   CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (22)
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2014) View citations (19)
   See also Journal Article in American Economic Journal: Economic Policy (2015)
7. 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 (33)
   Also in NBER Working Papers, National Bureau of Economic Research, Inc (2014) View citations (8)

2014

8. The Choice of the Personal Income Tax Base
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (16)
   Also in LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library (2011)
   See also Journal Article in Journal of Public Economics (2014)

2013

9. Are Closely-Held Firms Tax Shelters?
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
   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)
10. 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 (17)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2013) View citations (15)
11. Incentive Effects of Inheritances and Optimal Estate Taxation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (9)
    See also Journal Article in American Economic Review (2013)

2012

12. Taxation of Intergenerational Transfers and Wealth
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (39)

2010

13. Economics of estate taxation: a brief review of theory and evidence
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (26)

2008

14. 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 (10)
15. Transfer Program Complexity and the Take Up of Social Benefits
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (8)
    See also Journal Article in American Economic Journal: Economic Policy (2011)

2007

16. 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 (18)
17. Women, Wealth and Mobility
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (4)
    See also Journal Article in American Economic Review (2009)

2006

18. Bequest and Tax Planning: Evidence From Estate Tax Returns
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
    See also Journal Article in The Quarterly Journal of Economics (2007)

2005

19. Denial of Death and Economic Behavior
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (24)
    See also Journal Article in The B.E. Journal of Theoretical Economics (2005)
20. Electronic Filing, Tax Preparers, and Participation in the Earned Income Tax Credit
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
    See also Journal Article in Journal of Public Economics (2007)
21. 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 (3)
    See also Journal Article in Review of Economic Studies (2007)

2004

22. 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 (97)
    See also Journal Article in National Tax Journal (2004)

2003

23. Tax Bases, Tax Rates and the Elasticity of Reported Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (16)
    See also Journal Article in Journal of Public Economics (2005)

2002

24. 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 (9)
    See also Journal Article in Journal of Political Economy (2003)
25. Why World Redistribution Fails
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)

2001

26. 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

27. 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 (45)
28. The Optimal Elasticity of Taxable Income
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (12)
    See also Journal Article in Journal of Public Economics (2002)

Journal Articles

2017

1. Business Income and Business Taxation in the United States since the 1950s
   Tax Policy and the Economy, 2017, 31, (1), 121 - 159
   See also Chapter (2016)
   Working Paper (2016)

2016

2. 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 (16)
3. The Role of Bequests in Shaping Wealth Inequality: Evidence from Danish Wealth Records
   American Economic Review, 2016, 106, (5), 656-61 View citations (9)
   See also Working Paper (2016)

2015

4. 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 (22)
   See also Working Paper (2015)
5. 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 (40)

2014

6. Are Closely Held Firms Tax Shelters?
   Tax Policy and the Economy, 2014, 28, (1), 1 - 32 View citations (1)
   See also Chapter (2014)
   Working Paper (2013)
7. The choice of the personal income tax base
   Journal of Public Economics, 2014, 118, (C), 97-110 View citations (6)
   See also Working Paper (2014)

2013

8. Incentive Effects of Inheritances and Optimal Estate Taxation
   American Economic Review, 2013, 103, (3), 472-77 View citations (19)
   See also Working Paper (2013)

2011

9. Transfer Program Complexity and the Take-Up of Social Benefits
   American Economic Journal: Economic Policy, 2011, 3, (1), 54-90 View citations (36)
   See also Working Paper (2008)

2010

10. 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 (196)

2009

11. Corrigendum: Women, Wealth, and Mobility
    American Economic Review, 2009, 99, (3), 1082-1082 View citations (9)
12. Women, Wealth, and Mobility
    American Economic Review, 2009, 99, (1), 146-78 View citations (19)
    See also Working Paper (2007)

2007

13. Bequest and Tax Planning: Evidence from Estate Tax Returns
    The Quarterly Journal of Economics, 2007, 122, (4), 1801-1854 View citations (55)
    See also Working Paper (2006)
14. Electronic filing, tax preparers and participation in the Earned Income Tax Credit
    Journal of Public Economics, 2007, 91, (7-8), 1351-1367 View citations (14)
    See also Working Paper (2005)
15. To Leave or Not to Leave: The Distribution of Bequest Motives
    Review of Economic Studies, 2007, 74, (1), 207-235 View citations (102)
    See also Working Paper (2005)

2006

16. Putting Firms into Optimal Tax Theory
    American Economic Review, 2006, 96, (2), 130-134 View citations (36)

2005

17. Denial of Death and Economic Behavior
    The B.E. Journal of Theoretical Economics, 2005, 5, (1), 1-26 View citations (20)
    See also Working Paper (2005)
18. Tax bases, tax rates and the elasticity of reported income
    Journal of Public Economics, 2005, 89, (11-12), 2093-2119 View citations (87)
    See also Working Paper (2003)
19. The limitations of decentralized world redistribution: An optimal taxation approach
    European Economic Review, 2005, 49, (4), 1051-1079 View citations (16)

2004

20. Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns
    National Tax Journal, 2004, 57, (2), 445-87 View citations (82)
    See also Working Paper (2004)

2003

21. A note on optimal taxation in the presence of externalities
    Economics Letters, 2003, 80, (1), 81-86 View citations (24)
22. 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 (14)
    See also Working Paper (2001)
23. 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 (16)
    See also Working Paper (2002)

2002

24. The optimal elasticity of taxable income
    Journal of Public Economics, 2002, 84, (1), 91-112 View citations (95)
    See also Working Paper (2000)

2001

25. Redistribution when avoidance behavior is heterogeneous
    Journal of Public Economics, 2001, 81, (1), 51-71 View citations (26)

Chapters

2016

1. 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 Journal Article in Tax Policy and the Economy (2017)
   Working Paper (2016)

2014

2. Are Closely Held Firms Tax Shelters?
   A chapter in Tax Policy and the Economy, Volume 28, 2014, pp 1-32 View citations (1)
   See also Working Paper (2013)
   Journal Article in Tax Policy and the Economy (2014)