Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications

By Emmanuel Saez. Tax Policy and the Economy, 2004

262 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/f833c6dd0dd12cd312043cdbcd317c3d89b42239

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Citations in the corpus

What's the Monetary Value of Distributive Justice? (2006, unknown): “Substituting the estimates of bf and ay from column 1 of Table 2, along with the Saez (2004) estimate of t into Equation (8) one obtains an estimated value of justice of $14,350.”
Marginal Tax Rates and Income: New Time Series Evidence (2013, unknown): “…groups or that non-tax factors can be adequately controlled for by observables.8 An alternative approach is to look at more aggregated incomes and average marginal tax rates, as in for instance Feenberg and Poterba (1993), Slemrod (1996), Goolsbee (1999), Saez (2004) or Romer and Romer (2012).”
Long-Run Trends in the Distribution of Income and Wealth (2014, unknown): “This renewed interest in the long run and the reevaluation of historical sources has also led to new studies on the historical trends in the wealth distribution (e.g., Kopczuk and Saez, 2004; Dell, Piketty and Saez, 2005; Piketty, Postel-Vinay and Rosenthal, 2006.”
The marginal cost of public funds: Hours of work versus labor force participation (2006, unknown): “Moreover, for the United States, recent evidence on the elasticity of taxable income (Feldstein, 1995; Saez, 2004) suggests that intensive responses — if they are interpreted more broadly than hours worked — may be large at the top of the distribution.”
Recent Trends in Top Income Shares in the USA: Reconciling Estimates from March CPS and IRS Tax Return Data (2009, background): “(See e.g. Feenberg and Poterba 1993, Slemrod 1996, Saez 2004, and Atkinson, Piketty, and Saez, forthcoming.)”
Salience and Taxation: Theory and Evidence (2008, unknown): “In the context of labor income taxation, the model predicts that high income households are more likely to respond to labor and capital income taxes because the stakes are larger for them, consistent with evidence in Feldstein (1995), Goolsbee (2000), and Saez (2004).”