Details about Emmanuel Saez

Homepage:	http://elsa.berkeley.edu/~saez/index.html
Phone:	510-642-4631
Postal address:	University of California Department of Economics 549 Evans Hall # 3880 Berkeley, CA 94720-3880
Workplace:	Department of Economics, University of California-Berkeley, (more information at EDIRC)

Access statistics for papers by Emmanuel Saez.

Last updated 2023-04-06. Update your information in the RePEc Author Service.

Short-id: psa117

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Working Papers

2022

$u^* = \sqrt{uv}$
Papers, arXiv.org
Rapport sur les inégalités mondiales 2022
Post-Print, HAL
Also in PSE-Ecole d'économie de Paris (Postprint), HAL (2022)
Real-Time Inequality
NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)
Top Wealth in America: A Reexamination
NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
u* = √uv
NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)

2009

Income and Wealth Concentration in Spain from a Historical and Fiscal Perspective
Institute for Research on Labor and Employment, Working Paper Series, Institute of Industrial Relations, UC Berkeley View citations (92)
Also in PSE-Ecole d'économie de Paris (Postprint), HAL (2009) View citations (63)
Post-Print, HAL (2009) View citations (83)
See also Journal Article in Journal of the European Economic Association (2009)
Striking it Richer: The Evolution of Top Incomes in the United States (Update with 2007 estimates)
Institute for Research on Labor and Employment, Working Paper Series, Institute of Industrial Relations, UC Berkeley View citations (19)
Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients
NBER Working Papers, National Bureau of Economic Research, Inc View citations (67)
See also Journal Article in American Economic Journal: Applied Economics (2013)
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review
NBER Working Papers, National Bureau of Economic Research, Inc View citations (101)
See also Journal Article in Journal of Economic Literature (2012)

2008

The Optimal Income Taxation of Couples as a Multi-Dimensional Screening Problem
2008 Meeting Papers, Society for Economic Dynamics View citations (1)
Also in CESifo Working Paper Series, CESifo (2007) View citations (12)
Working Papers, Princeton University. Economics Department. (2007)

2007

An Agency Theory of Dividend Taxation
NBER Working Papers, National Bureau of Economic Research, Inc View citations (23)
Details Matter: The Impact of Presentation and Information on the Take-up of Financial Incentives for Retirement Saving
CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (3)
See also Journal Article in American Economic Journal: Economic Policy (2009)
How progressive is the US federal tax system? A historical and international perspective
PSE-Ecole d'économie de Paris (Postprint), HAL View citations (164)
Also in Post-Print, HAL (2007) View citations (179)
CEPR Discussion Papers, C.E.P.R. Discussion Papers (2006) View citations (10)
NBER Working Papers, National Bureau of Economic Research, Inc (2006) View citations (9)
See also Journal Article in Journal of Economic Perspectives (2007)
Income and wealth concentration in Spain in a historical and fiscal perspective
PSE Working Papers, HAL View citations (6)
Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2006) View citations (31)
Working Papers, HAL (2007) View citations (2)
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)

2006

The Evolution of Income Concentration in Japan, 1886-2002: Evidence from Income Tax Statistics
NBER Working Papers, National Bureau of Economic Research, Inc View citations (27)
The Evolution of Top Incomes: A Historical and International Perspective
NBER Working Papers, National Bureau of Economic Research, Inc View citations (296)
Also in Post-Print, HAL (2006) View citations (135)
See also Journal Article in American Economic Review (2006)
The Optimal Income Taxation of Couples
NBER Working Papers, National Bureau of Economic Research, Inc View citations (21)
Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2006) View citations (22)
See also Journal Article in Econometrica (2009)

2005

Income and Wealth Concentration in Switzerland Over the 20th Century
CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (24)
Saving Incentives for Low- and Middle-Income Families: Evidence from a Field Experiment with H&R Block
CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (12)
Also in Framed Field Experiments, The Field Experiments Website (2005) View citations (16)
NBER Working Papers, National Bureau of Economic Research, Inc (2005) View citations (23)
See also Journal Article in The Quarterly Journal of Economics (2006)
The Effects of Taxes on Market Responses to Dividend Announcements and Payments: What Can we Learn from the 2003 Dividend Tax Cut?
NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
Welfare Reform in European Countries: A Microsimulation Analysis
IZA Discussion Papers, Institute of Labor Economics (IZA) View citations (51)
Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2004) View citations (35)
EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research (2004) View citations (18)
OECD Social, Employment and Migration Working Papers, OECD Publishing (2005) View citations (3)
See also Journal Article in Economic Journal (2007)

2004

Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut
NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2004) View citations (9)
See also Journal Article in The Quarterly Journal of Economics (2005)
Do Dividend Payments Respond to Taxes? Preliminary Evidence from the 2003 Dividend Tax Cut
NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications
NBER Working Papers, National Bureau of Economic Research, Inc View citations (129)
See also Chapter (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 (214)
See also Journal Article in National Tax Journal (2004)

2003

The Evolution of High Incomes in Canada, 1920-2000
Social and Economic Dimensions of an Aging Population Research Papers, McMaster University View citations (7)
Also in NBER Working Papers, National Bureau of Economic Research, Inc (2003) View citations (12)
Quantitative Studies in Economics and Population Research Reports, McMaster University (2003) View citations (7)
The role of information and social interactions in retirement plan decisions: Evidence from a randomized experiment
Framed Field Experiments, The Field Experiments Website View citations (581)
Also in NBER Working Papers, National Bureau of Economic Research, Inc (2002) View citations (33)
See also Journal Article in The Quarterly Journal of Economics (2003)

2002

Direct or Indirect Tax Instruments for Redistribution: Short-run versus Long-run
NBER Working Papers, National Bureau of Economic Research, Inc View citations (8)
See also Journal Article in Journal of Public Economics (2004)
Optimal Progressive Capital Income Taxes in the Infinite Horizon Model
NBER Working Papers, National Bureau of Economic Research, Inc View citations (24)
See also Journal Article in Journal of Public Economics (2013)

2001

Income Inequality in the United States, 1913-1998 (series updated to 2000 available)
NBER Working Papers, National Bureau of Economic Research, Inc View citations (14)

2000

Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses
NBER Working Papers, National Bureau of Economic Research, Inc View citations (34)
See also Journal Article in The Quarterly Journal of Economics (2002)
Participation and Investment Decisions in a Retirement Plan: The Influence of Colleagues' Choices
NBER Working Papers, National Bureau of Economic Research, Inc View citations (25)
See also Journal Article in Journal of Public Economics (2002)
The Desirability of Commodity Taxation under Non-Linear Income Taxation and Heterogeneous Tastes
NBER Working Papers, National Bureau of Economic Research, Inc View citations (5)
See also Journal Article in Journal of Public Economics (2002)
The Elasticity of Taxable Income: Evidence and Implications
NBER Working Papers, National Bureau of Economic Research, Inc View citations (89)
See also Journal Article in Journal of Public Economics (2002)
The Optimal Treatment of Tax Expenditures
NBER Working Papers, National Bureau of Economic Research, Inc
See also Journal Article in Journal of Public Economics (2004)
Using Elasticities to Derive Optimal Income Tax Rates
NBER Working Papers, National Bureau of Economic Research, Inc View citations (16)
See also Journal Article in Review of Economic Studies (2001)

1999

Do Taxpayers Bunch at Kink Points?
NBER Working Papers, National Bureau of Economic Research, Inc View citations (64)
See also Journal Article in American Economic Journal: Economic Policy (2010)
The Effect of Marginal Tax Rates on Income: A Panel Study of 'Bracket Creep'
NBER Working Papers, National Bureau of Economic Research, Inc View citations (26)
See also Journal Article in Journal of Public Economics (2003)

Journal Articles

2022

An economical business-cycle model
(Breaking through the zero lower bound)
Oxford Economic Papers, 2022, 74, (2), 382-411 View citations (1)
See also Working Paper (2021)
Twenty Years and Counting: Thoughts about Measuring the Upper Tail
The Journal of Economic Inequality, 2022, 20, (1), 255-264 View citations (3)
Wealth Taxation: Lessons from History and Recent Developments
AEA Papers and Proceedings, 2022, 112, 58-62 View citations (4)

2021

Hysteresis from employer subsidies
Journal of Public Economics, 2021, 200, (C) View citations (19)
See also Working Paper (2019)
Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays
American Economic Review, 2021, 111, (2), 506-46 View citations (22)
See also Working Paper (2018)
Public Economics and Inequality: Uncovering Our Social Nature
AEA Papers and Proceedings, 2021, 111, 1-26 View citations (7)
See also Working Paper (2021)
Resolving New Keynesian Anomalies with Wealth in the Utility Function
The Review of Economics and Statistics, 2021, 103, (2), 197-215 View citations (28)
See also Working Paper (2019)

2020

Income Segregation and Intergenerational Mobility Across Colleges in the United States*
The Quarterly Journal of Economics, 2020, 135, (3), 1567-1633 View citations (62)
The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts
Journal of Economic Perspectives, 2020, 34, (4), 3-26 View citations (44)
See also Working Paper (2020)
Towards a System of Distributional National Accounts: Methods and Global Inequality Estimates from WID.world
Economie et Statistique / Economics and Statistics, 2020, (517-518-519), 41-59 View citations (5)
See also Working Paper (2020)

2019

Optimal Public Expenditure with Inefficient Unemployment
Review of Economic Studies, 2019, 86, (3), 1301-1331 View citations (31)
Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden
American Economic Review, 2019, 109, (5), 1717-63 View citations (113)
See also Working Paper (2017)
Simplified Distributional National Accounts
AEA Papers and Proceedings, 2019, 109, 289-95 View citations (13)
See also Working Paper (2019)

2018

A Macroeconomic Approach to Optimal Unemployment Insurance: Applications
American Economic Journal: Economic Policy, 2018, 10, (2), 182-216 View citations (108)
See also Working Paper (2018)
A Macroeconomic Approach to Optimal Unemployment Insurance: Theory
American Economic Journal: Economic Policy, 2018, 10, (2), 152-81 View citations (118)
See also Working Paper (2018)
A simpler theory of optimal capital taxation
Journal of Public Economics, 2018, 162, (C), 120-142 View citations (82)
See also Working Paper (2016)
Distributional National Accounts: Methods and Estimates for the United States
The Quarterly Journal of Economics, 2018, 133, (2), 553-609 View citations (395)
See also Working Paper (2018)
The Elephant Curve of Global Inequality and Growth
AEA Papers and Proceedings, 2018, 108, 103-08 View citations (40)
See also Working Paper (2018)

2017

Contribution Ceilings and the Incidence of Payroll Taxes
De Economist, 2017, 165, (2), 129-140 View citations (15)
See also Working Paper (2017)
Global Inequality Dynamics: New Findings from WID.world
American Economic Review, 2017, 107, (5), 404-09 View citations (135)
See also Working Paper (2017)
INCOME AND WEALTH INEQUALITY: EVIDENCE AND POLICY IMPLICATIONS
Contemporary Economic Policy, 2017, 35, (1), 7-25 View citations (16)
QUESTIONS AND ANSWERS: INCOME AND WEALTH INEQUALITY—EVIDENCE AND POLICY IMPLICATIONS
Contemporary Economic Policy, 2017, 35, (1), 26-28 View citations (14)
Taxing the Rich More: Preliminary Evidence from the 2013 Tax Increase
Tax Policy and the Economy, 2017, 31, (1), 71 - 120 View citations (27)
See also Chapter (2016)
Working Paper (2016)

2016

Editor's Choice Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data
The Quarterly Journal of Economics, 2016, 131, (2), 519-578 View citations (571)
Generalized Social Marginal Welfare Weights for Optimal Tax Theory
American Economic Review, 2016, 106, (1), 24-45 View citations (211)
See also Working Paper (2013)
Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries
Economica, 2016, 83, (330), 219-246 View citations (139)
See also Working Paper (2016)

2015

Aggregate Demand, Idle Time, and Unemployment
The Quarterly Journal of Economics, 2015, 130, (2), 507-569 View citations (85)
See also Working Paper (2015)
How Elastic Are Preferences for Redistribution? Evidence from Randomized Survey Experiments
American Economic Review, 2015, 105, (4), 1478-1508 View citations (459)
See also Working Paper (2013)

2014

Is the United States Still a Land of Opportunity? Recent Trends in Intergenerational Mobility
American Economic Review, 2014, 104, (5), 141-47 View citations (266)
See also Working Paper (2014)
Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
American Economic Journal: Economic Policy, 2014, 6, (1), 230-71 View citations (407)
See also Working Paper (2014)
What Policies Increase Prosocial Behavior? An Experiment with Referees at the Journal of Public Economics
Journal of Economic Perspectives, 2014, 28, (3), 169-88 View citations (40)
See also Working Paper (2014)
Where is the land of Opportunity? The Geography of Intergenerational Mobility in the United States
The Quarterly Journal of Economics, 2014, 129, (4), 1553-1623 View citations (973)
See also Working Paper (2014)

2013

A Theory of Optimal Inheritance Taxation
Econometrica, 2013, 81, (5), 1851-1886 View citations (129)
See also Working Paper (2013)
Optimal progressive capital income taxes in the infinite horizon model
Journal of Public Economics, 2013, 97, (C), 61-74 View citations (22)
See also Working Paper (2002)
Taxation and International Migration of Superstars: Evidence from the European Football Market
American Economic Review, 2013, 103, (5), 1892-1924 View citations (225)
See also Working Paper (2010)
Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients
American Economic Journal: Applied Economics, 2013, 5, (1), 1-31 View citations (192)
See also Working Paper (2009)
The Top 1 Percent in International and Historical Perspective
Journal of Economic Perspectives, 2013, 27, (3), 3-20 View citations (358)
See also Working Paper (2013)
Top Incomes and the Great Recession: Recent Evolutions and Policy Implications
IMF Economic Review, 2013, 61, (3), 456-478 View citations (104)
See also Working Paper (2013)
Using Differences in Knowledge across Neighborhoods to Uncover the Impacts of the EITC on Earnings
American Economic Review, 2013, 103, (7), 2683-2721 View citations (310)
See also Working Paper (2012)

2012

Commentaire de l'article d'Henri Sterdyniak. « Lecture critique de l'ouvrage pour une révolution fiscale »
Revue de l'OFCE, 2012, n° 122, (3), 145-151
Earnings Determination and Taxes: Evidence From a Cohort-Based Payroll Tax Reform in Greece
The Quarterly Journal of Economics, 2012, 127, (1), 493-533 View citations (131)
See also Working Paper (2010)
Inequality at Work: The Effect of Peer Salaries on Job Satisfaction
American Economic Review, 2012, 102, (6), 2981-3003 View citations (528)
See also Working Paper (2010)
Optimal minimum wage policy in competitive labor markets
Journal of Public Economics, 2012, 96, (9-10), 739-749 View citations (112)
See also Working Paper (2010)
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review
Journal of Economic Literature, 2012, 50, (1), 3-50 View citations (832)
See also Working Paper (2009)

2011

12. Penser la fiscalité du xxi e siècle
Regards croisés sur l'économie, 2011, n° 10, (2), 159-170
How Does Your Kindergarten Classroom Affect Your Earnings? Evidence from Project Star
The Quarterly Journal of Economics, 2011, 126, (4), 1593-1660 View citations (660)
See also Working Paper (2011)
The Case for a Progressive Tax: From Basic Research to Policy Recommendations
Journal of Economic Perspectives, 2011, 25, (4), 165-90 View citations (385)
See also Working Paper (2011)
Top Incomes in the Long Run of History
Journal of Economic Literature, 2011, 49, (1), 3-71 View citations (1406)
See also Working Paper (2011)
Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark
Econometrica, 2011, 79, (3), 651-692 View citations (764)

2010

Dividend and Corporate Taxation in an Agency Model of the Firm
American Economic Journal: Economic Policy, 2010, 2, (3), 1-31 View citations (73)
See also Working Paper (2010)
Do Taxpayers Bunch at Kink Points?
American Economic Journal: Economic Policy, 2010, 2, (3), 180-212 View citations (654)
See also Working Paper (1999)
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 (368)
Optimal Taxation and Social Insurance with Endogenous Private Insurance
American Economic Journal: Economic Policy, 2010, 2, (2), 85-114 View citations (83)
See also Chapter (2010)
Working Paper (2010)

2009

Details Matter: The Impact of Presentation and Information on the Take-Up of Financial Incentives for Retirement Saving
American Economic Journal: Economic Policy, 2009, 1, (1), 204-28 View citations (62)
See also Working Paper (2007)
Income and Wealth Concentration in Spain from a Historical and Fiscal Perspective
Journal of the European Economic Association, 2009, 7, (5), 1140-1167 View citations (93)
See also Working Paper (2009)
The Optimal Income Taxation of Couples
Econometrica, 2009, 77, (2), 537-560 View citations (151)
See also Working Paper (2006)

2008

The Evolution of Income Concentration in Japan, 1886-2005: Evidence from Income Tax Statistics
The Review of Economics and Statistics, 2008, 90, (4), 713-734 View citations (72)

2007

How Progressive is the U.S. Federal Tax System? A Historical and International Perspective
Journal of Economic Perspectives, 2007, 21, (1), 3-24 View citations (175)
See also Working Paper (2007)
Savings Incentives for Low- and Moderate-Income Families in the United States: Why is the Saver's Credit Not More Effective?
Journal of the European Economic Association, 2007, 5, (2-3), 647-661 View citations (18)
Welfare reform in European countries: a microsimulation analysis
Economic Journal, 2007, 117, (516), 1-44 View citations (277)
See also Working Paper (2005)

2006

Saving Incentives for Low- and Middle-Income Families: Evidence from a Field Experiment with H&R Block
The Quarterly Journal of Economics, 2006, 121, (4), 1311-1346 View citations (129)
See also Working Paper (2005)
The Effects of the 2003 Dividend Tax Cut on Corporate Behavior: Interpreting the Evidence
American Economic Review, 2006, 96, (2), 124-129 View citations (40)
The Evolution of Top Incomes: A Historical and International Perspective
American Economic Review, 2006, 96, (2), 200-205 View citations (293)
See also Working Paper (2006)

2005

Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut
The Quarterly Journal of Economics, 2005, 120, (3), 791-833 View citations (254)
See also Working Paper (2004)
The Evolution of High Incomes in Northern America: Lessons from Canadian Evidence
American Economic Review, 2005, 95, (3), 831-849 View citations (190)
Top Incomes in the United States and Canada Over the Twentieth Century
Journal of the European Economic Association, 2005, 3, (2-3), 402-411 View citations (28)

2004

Direct or indirect tax instruments for redistribution: short-run versus long-run
Journal of Public Economics, 2004, 88, (3-4), 503-518 View citations (66)
See also Working Paper (2002)
The optimal treatment of tax expenditures
Journal of Public Economics, 2004, 88, (12), 2657-2684 View citations (76)
See also Working Paper (2000)
Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns
National Tax Journal, 2004, 57, (2), 445-87 View citations (218)
See also Working Paper (2004)

2003

Income Inequality in the United States, 1913–1998
The Quarterly Journal of Economics, 2003, 118, (1), 1-41 View citations (876)
The Role of Information and Social Interactions in Retirement Plan Decisions: Evidence from a Randomized Experiment
The Quarterly Journal of Economics, 2003, 118, (3), 815-842 View citations (796)
See also Working Paper (2003)
The effect of marginal tax rates on income: a panel study of 'bracket creep'
Journal of Public Economics, 2003, 87, (5-6), 1231-1258 View citations (127)
See also Working Paper (1999)

2002

Optimal Income Transfer Programs: Intensive versus Extensive Labor Supply Responses
The Quarterly Journal of Economics, 2002, 117, (3), 1039-1073 View citations (615)
See also Working Paper (2000)
Participation and investment decisions in a retirement plan: the influence of colleagues' choices
Journal of Public Economics, 2002, 85, (1), 121-148 View citations (313)
See also Working Paper (2000)
The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes
Journal of Public Economics, 2002, 83, (2), 217-230 View citations (217)
See also Working Paper (2000)
The elasticity of taxable income: evidence and implications
Journal of Public Economics, 2002, 84, (1), 1-32 View citations (696)
See also Working Paper (2000)

2001

Using Elasticities to Derive Optimal Income Tax Rates
Review of Economic Studies, 2001, 68, (1), 205-229 View citations (876)
See also Working Paper (2000)

1998

Reply on Comparing Elasticities-Based Optimal Income Tax Formulas by John T. Revesz
Public Finance = Finances publiques, 1998, 53, (3-4), 480-85 View citations (1)

Chapters

2020

A progressive European wealth tax to fund the European COVID response
Chapter 1 in Europe in the Time of Covid-19, 2020, vol. 1, pp 113-118 View citations (37)
Determinants of prosocial behaviour - Lessons from an experiment with referees at the Journal of Public Economics
Chapter 1 in Publishing and Measuring Success in Economics, 2020, vol. 1, pp 83-90

2016

Taxing the Rich More: Preliminary Evidence from the 2013 Tax Increase
A chapter in Tax Policy and the Economy, Volume 31, 2016, pp 71-120 View citations (6)
See also Working Paper (2016)
Journal Article in Tax Policy and the Economy (2017)

2015

Income and Wealth in America
Chapter 6 in Inequality & Economic Policy, 2015 View citations (3)

2010

Optimal Taxation and Social Insurance with Endogenous Private Insurance
A chapter in Income Taxation, Trans-Atlantic Public Economics Seminar (TAPES), 2010, pp 85-114 View citations (82)
See also Working Paper (2010)
Journal Article in American Economic Journal: Economic Policy (2010)

2004

Reported Incomes and Marginal Tax Rates, 1960–2000: Evidence and Policy Implications
A chapter in Tax Policy and the Economy, Volume 18, 2004, pp 117-174 View citations (97)
See also Working Paper (2004)