The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.
Optimal Labor Income Taxation
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Self-selection and Pareto efficient taxation
Stiglitz, J. E. (1982) · Journal of Public Economics · doi:10.1016/0047-2727(82)90020-2 · Cited by 761
The nature of credit constraints and human capital
Lochner, L. J., & Monge-Naranjo, A. (2011) · American Economic Review · doi:10.1257/aer.101.6.2487 · Cited by 347
Tax bases, tax rates and the elasticity of reported income
Kopczuk, W. (2005) · Journal of Public Economics · doi:10.1016/j.jpubeco.2004.12.005 · Cited by 315
Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries
Kleven, H. J., Kreiner, C. T., & Saez, E. (2009) · doi:10.3386/w15218 · Cited by 88
Self-citationGeneralized Social Marginal Welfare Weights for Optimal Tax Theory
Saez, E., & Stantcheva, S. (2013) · doi:10.3386/w18835 · Cited by 38
Self-citation
Research works printed but not linked: 111
- Adema, W., Fron, P., & Ladaique, M. (2011). Is the European welfare state really more expensive? Indicators on social spending, 1980–2012; and a manual to the OECD social expenditure database. OECD social, employment and migration working papers, No. 124. · DOI
- Ahmad, 1984, The theory of reform and Indian direct taxes, Journal of Public Economics, 25, 259, 10.1016/0047-2727(84)90057-4 · DOI
- Akerlof, 1978, The economics of tagging as applied to the optimal income tax, welfare programs, and manpower planning, American Economic Review, 68, 8
- Alesina, 2011, Preferences for redistribution, 93, 10.1016/B978-0-444-53187-2.00004-8 · DOI · Paper page
- Atkinson, 1976, The design of tax structure: Direct versus indirect taxation, Journal of Public Economics, 6, 55, 10.1016/0047-2727(76)90041-4 · DOI · Paper page
- Atkinson, 2011, Top incomes in the long-run of history, Journal of Economic Literature, 49, 3, 10.1257/jel.49.1.3 · DOI · Paper page
- Auerbach, 1988, Capital gains taxation in the United States, Brookings Papers on Economic Activity, 2, 595, 10.2307/2534537 · DOI
- Auerbach, 2002, Taxation and economic efficiency, Vol. 3, 1347
- Besley, 1992, Workfare versus welfare: Incentives arguments for work requirements in poverty-alleviation programs, American Economic Review, 82, 249
- Best,M. & Kleven, H. 2012. Optimal income taxation with career effects of work effort. LSE working paper. · DOI
- Blau, 2007, Changes in the labor supply behavior of married women: 1980–2000, Journal of Labor Economics, 25, 393, 10.1086/513416 · DOI · Paper page
- Blundell, 1999, Labor supply: A review of alternative approaches, Vol. 3
- Boskin, 1978, Optimal redistributive taxation when individual welfare depends upon relative income, Quarterly Journal of Economics, 92, 589, 10.2307/1883177 · DOI · Paper page
- Boskin, 1983, Optimal tax treatment of the family: Married couples, Journal of Public Economics, 20, 281, 10.1016/0047-2727(83)90027-0 · DOI
- Bourguignon, 2012, Tax-benefit revealed social preferences, Journal of Economic Inequality, 10, 75, 10.1007/s10888-010-9153-0 · DOI
- Bovenberg, 2002, Environmental taxation and regulation, Vol. 3, 1471
- Cagé, J., & Gadenne, L. (2012).The fiscal cost of trade liberalization. working paper, Harvard and PSE. · DOI
- Card, 2012, Inequality at work: The effect of peers salary on job satisfaction, American Economic Review, 102, 2981, 10.1257/aer.102.6.2981 · DOI · Paper page
- Chetty, 2006, A new method of estimating risk aversion, American Economic Review, 96, 1821, 10.1257/aer.96.5.1821 · DOI · Paper page
- Chetty, 2008, Moral hazard vs. liquidity and optimal unemployment insurance, Journal of Political Economy, 116, 173, 10.1086/588585 · DOI · Paper page
- Chetty, 2009, Sufficient statistics for welfare analysis: A bridge between structural and reduced-form methods, Annual Review of Economics, 1, 451, 10.1146/annurev.economics.050708.142910 · DOI · Paper page
- Chetty, 2009, Is the taxable income elasticity sufficient to calculate deadweight loss? The implications of evasion and avoidance, American Economic Journal: Economic Policy, 1, 31
- Chetty, 2012, Bounds on elasticities with optimization frictions: A synthesis of micro and macro evidence on labor supply, Econometrica, 80, 969, 10.3982/ECTA9043 · DOI · Paper page
- Chetty, R., Friedman, J., & Saez, E. forthcoming. Using differences in knowledge across neighborhoods to uncover the impacts of the EITC on earnings. NBER working paper, No. 18232. American Economic Review.
- Chiappori, 1988, Rational household labor supply, Econometrica, 56, 63, 10.2307/1911842 · DOI · Paper page
- Christiansen, 2008, On taxing capital income with income shifting, International Tax and Public Finance, 15, 527, 10.1007/s10797-008-9076-x · DOI
- Congdon, 2012, A reduced form approach to behavioral public finance, Annual Review of Economics, 4, 511, 10.1146/annurev-economics-111809-125033 · DOI
- Crépon, B., Duflo, E., Gurgand, M., Rathelot, R. & Zamora, P. (in press). Do labor market policies have displacement effect? Evidence from a clustered randomized experiment. NBER working paper, No.18597. Quarterly Journal of Economics.
- Cuff, 2000, Optimality of workfare with heterogeneous preferences, Canadian Journal of Economics, 33, 149, 10.1111/0008-4085.00010 · DOI
- Currie, 2008, Transfers in cash and in-kind: Theory meets the data, Journal of Economic Literature, 46, 333, 10.1257/jel.46.2.333 · DOI · Paper page
- Deaton, 1979, Optimally uniform commodity taxes, Economic Letters, 2, 357, 10.1016/0165-1765(79)90050-8 · DOI
- Delalande, N. (2011a). Les Batailles de l’impôt. Consentement et résistances de 1789 à nos jours. Paris Seuil, coll. L’Univers historique. · DOI
- Diamond, 1975, A many-person ramsey tax rule, Journal of Public Economics, 4, 335, 10.1016/0047-2727(75)90009-2 · DOI
- Diamond, 1980, Income taxation with fixed hours of work, Journal of Public Economics, 13, 101, 10.1016/0047-2727(80)90024-9 · DOI
- Diamond, 1998, Optimal income taxation: An example with a U-shaped pattern of optimal marginal tax rates, American Economic Review, 88, 83
- Diamond, 1971, Optimal taxation and public production I: Production efficiency and II: Tax rules, American Economic Review, 6, 8
- Diamond, 2011, The case for a progressive tax: From basic research to policy recommendations, Journal of Economic Perspectives, 25, 165, 10.1257/jep.25.4.165 · DOI · Paper page
- Diamond, 1995, Economic aspects of optimal disability benefits, Journal of Public Economics, 57, 1, 10.1016/0047-2727(94)01435-Q · DOI
- Duflo, 2003, Grandmothers and granddaughters: Old-age pensions and intra-household allocation in South Africa, World Bank Economic Review, 17, 1, 10.1093/wber/lhg013 · DOI · Paper page
- Eaton, 1980, Optimal redistributive taxation and uncertainty, Quarterly Journal of Economics, 95, 357, 10.2307/1885504 · DOI
- Edgeworth, 1897, The pure theory of taxation, Economic Journal, 7, 46, 10.2307/2956958 · DOI
- Fehr, 1999, A theory of fairness, competition, and cooperation, Quarterly Journal of Economics, 114, 817, 10.1162/003355399556151 · DOI · Paper page
- Feldstein, 1995, The effect of marginal tax rates on taxable income: A panel study of the 1986 tax reform act, Journal of Political Economy, 103, 551, 10.1086/261994 · DOI · Paper page
- Feldstein, 1999, Tax avoidance and the deadweight loss of the income tax, Review of Economics and Statistics, 81, 674, 10.1162/003465399558391 · DOI · Paper page
- Feldstein, 2012, The mirrlees review, Journal of Economic Literature, 50, 781, 10.1257/jel.50.3.781 · DOI
- Fisher, 1919, Economists in public service: Annual address of the president, American Economic Review, 9, 5
- Fleurbaey, 2004, On fair compensation, Theory and Decision, 36, 277, 10.1007/BF01079932 · DOI
- Fong, 2001, Social preferences, self-interest, and the demand for redistribution, Journal of Public Economics, 82, 225, 10.1016/S0047-2727(00)00141-9 · DOI · Paper page
- Gauthier, 2007, The impact of family policies on fertility in industrialized countries: A review of the literature, Population Research and Policy Review, 26, 323, 10.1007/s11113-007-9033-x · DOI · Paper page
- Golosov, Michael, Tsyvinski, Aleh, & Ivan Werning. 2006. New dynamic public finance: A user’s guide. NBER Macroeconomics Annual. volume 21, chapter 5, 317–385, Cambridge, MA: MIT Press. · DOI
- Goolsbee, 2000, What happens when you tax the rich? Evidence from executive compensation, Journal of Political Economy, 108, 352, 10.1086/262122 · DOI · Paper page
- Hungerbuhler, 2006, Optimal redistributive taxation in a search equilibrium model, Review of Economic Studies, 73, 743, 10.1111/j.1467-937X.2006.00394.x · DOI
- Kaplow, 2006, On the undesirability of commodity taxation even when income taxation is not optimal, Journal of Public Economics, 90, 1235, 10.1016/j.jpubeco.2005.07.001 · DOI
- Kirchgassner, 1996, Tax harmonization and tax competition in the European union: Lessons from Switzerland, Journal of Public Economics, 60, 351, 10.1016/0047-2727(95)01556-6 · DOI
- Kleven, 2011, Transfer program complexity and the take up of social benefits, American Economic Journal: Economic Policy, 3, 54
- Kleven, 2009, The optimal income taxation of couples, Econometrica, 77, 537, 10.3982/ECTA7343 · DOI
- Kleven, H., Landais, C., Saez, E., & Schultz, E. (2013). Migration and wage effects of taxing top earners: Evidence from the foreigners’ tax scheme in Denmark. NBER working paper, No. 18885. · DOI
- Kleven, H., Landais, C., & Saez, E. (in press). Taxation and international mobility of superstars: Evidence from the European football market. American Economic Review
- Laroque, 2005, Indirect taxation is superfluous under separability and taste homogeneity: A simple proof, Economics Letters, 87, 141, 10.1016/j.econlet.2004.10.010 · DOI
- Lee, 2012, Optimal minimum wage in competitive labor markets, Journal of Public Economics, 96, 739, 10.1016/j.jpubeco.2012.06.001 · DOI
- Lundberg, 1997, Do husbands and wives pool their resources? Evidence from the United Kingdom child benefit, Journal of Human Resources, 32, 463, 10.2307/146179 · DOI · Paper page
- Luttmer, 2005, Neighbors as negatives: Relative earnings and well-being, Quarterly Journal of Economics, 120, 963
- Mankiw, 2010, The optimal taxation of height: A case study of utilitarian income redistribution, American Economic Journal: Economic Policy, 2, 155
- Mehrotra, A.K. (2005). Edwin R.A. Seligman and the beginnings of the US income tax. Tax Notes (pp. 933–950) [November 14].
- Mirrlees, 1971, An exploration in the theory of optimal income taxation, Review of Economic Studies, 38, 175, 10.2307/2296779 · DOI · Paper page
- Mirrlees, 1976, Optimal tax theory: A synthesis, Journal of Public Economics, 6, 327, 10.1016/0047-2727(76)90047-5 · DOI · Paper page
- Mirrlees, 1982, Migration and optimal income taxes, Journal of Public Economics, 18, 319, 10.1016/0047-2727(82)90035-4 · DOI
- Mirrlees, 1986, The theory of optimal taxation, Vol. 3, 1197
- Musgrave, 1985, A brief history of fiscal doctrine, Vol. 1, 1
- Naito, 1999, Re-examination of uniform commodity taxes under a non-linear income tax system and its implication for production efficiency, Journal of Public Economics, 71, 165, 10.1016/S0047-2727(98)00052-8 · DOI
- Nichols, 1982, Targeting transfers through restrictions on recipients, American Economic Review, 72, 372
- OECD. (2005). Increasing financial incentives to work: The role of in-work benefits. In OECD employment outlook, OECD, Paris [2005 Edition]. · DOI
- OECD. (2006). Policies targeted at specific workforce groups or labour market segments. In OECD employment outlook: Boosting jobs and incomes, OECD, Paris [2006 Edition].
- OECD. (2011a). Revenue statistics, 1965–2010. OECD, Paris [2011 Edition].
- Oswald, 1983, Altruism, jealousy and the theory of optimal non-linear taxation, Journal of Public Economics, 20, 77, 10.1016/0047-2727(83)90021-X · DOI
- Pareto, V. 1896. La courbe de la répartition de la richesse. Ecrits sur la courbe de la répartition de la richesse (pp. 1–15) [Writings by Pareto collected by G. Busino, Librairie Droz, 1965].
- Persson, 2002, Political economics and public finance, Vol. 3, 991
- Piketty, 1995, Social mobility and redistributive politics, Quarterly Journal of Economics, 110, 551, 10.2307/2946692 · DOI · Paper page
- Piketty, 1997, La redistribution fiscale face au Chômage, Revue Française d’Economie, 12, 157, 10.3406/rfeco.1997.1016 · DOI · Paper page
- Piketty, 2009, Income inequality and progressive income taxation in China and India: 1986–2015, American Economic Journal Applied Economics, 1, 53, 10.1257/app.1.2.53 · DOI · Paper page
- Piketty, 2003, Income inequality in the United States, 1913–1998, Quarterly Journal of Economics, 118, 1, 10.1162/00335530360535135 · DOI · Paper page
- Piketty, 2007, How progressive is the US federal tax system? A historical and international perspective, Journal of Economic Perspectives, 21, 3, 10.1257/jep.21.1.3 · DOI · Paper page
- Piketty, T., & Saez, E. (2012a). A theory of optimal capital taxation. NBER Working Paper, No. 17989. · DOI
- Piketty, T., Saez, E., & Stantcheva, S. (forthcoming). Optimal taxation of top labor incomes: A tale of three elasticities. NBER working paper. No. 17616. American Economic Journal: Economic Policy.
- Ramey, 2009, A century of work and leisure, American Economic Journal: Macroeconomics, 1, 189
- Ramsey, 1927, A contribution to the theory of taxation, Economic Journal, 37, 47, 10.2307/2222721 · DOI · Paper page
- Roemer, 2003, To what extent do fiscal systems equalize opportunities for income acquisition among citizens?, Journal of Public Economics, 87, 539, 10.1016/S0047-2727(01)00145-1 · DOI
- Roine, 2009, The long-run determinants of inequality: what can we learn from top income data?, Journal of Public Economics, 93, 974, 10.1016/j.jpubeco.2009.04.003 · DOI · Paper page
- Rothschild, C., & Scheuer, F. (2011). Optimal taxation with rent-seeking. NBER working paper, No. 17035. · DOI
- Sadka, 1976, On income distribution, incentive effects and optimal income taxation, Review of Economic Studies, 43, 261, 10.2307/2297322 · DOI
- Saez, E. 1999. A characterization of the income tax schedule minimizing deadweight burden. MIT PhD thesis.
- Saez, 2001, Using elasticities to derive optimal income tax rates, Review of Economic Studies, 68, 205, 10.1111/1467-937X.00166 · DOI · Paper page
- Saez, 2002, Optimal income transfer programs: Intensive versus extensive labour supply responses, Quarterly Journal of Economics, 117, 1039, 10.1162/003355302760193959 · DOI · Paper page
- Saez, 2002, The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes, Journal of Public Economics, 83, 217, 10.1016/S0047-2727(00)00159-6 · DOI
- Saez, 2004, The optimal treatment of tax expenditures, Journal of Public Economics, 88, 2657, 10.1016/j.jpubeco.2003.09.004 · DOI
- Saez, 2004, Direct or indirect tax instruments for redistribution: Short-run versus long-run, Journal of Public Economics, 88, 503, 10.1016/S0047-2727(02)00222-0 · DOI
- Saez, E. (2004c). Reported incomes and marginal tax rates, 1960–2000: Evidence and policy implications. In J. Poterba (Ed.), Tax policy and the economy. Vol. 18 (pp. 117–174). · DOI · Paper page
- Saez, 2012, The elasticity of taxable income with respect to marginal tax rates: A critical review, Journal of Economic Literature, 50, 3, 10.1257/jel.50.1.3 · DOI · Paper page
- Seade, 1977, On the shape of optimal tax schedules, Journal of Public Economics, 7, 203, 10.1016/0047-2727(77)90046-9 · DOI · Paper page
- Seade, 1982, On the sign of the optimum marginal income tax, Review of Economic Studies, 49, 637, 10.2307/2297292 · DOI
- Sheshinski, 1972, The optimal linear income tax, Review of Economic Studies, 39, 297, 10.2307/2296360 · DOI · Paper page
- Simula, 2010, Optimal income tax under the threat of migration by top-income earners, Journal of Public Economics, 94, 163, 10.1016/j.jpubeco.2009.10.004 · DOI
- Slemrod, 2002, The optimal elasticity of taxable income, Journal of Public Economics, 84, 91, 10.1016/S0047-2727(01)00095-0 · DOI · Paper page
- Slemrod, 2002, Tax avoidance, evasion and administration, Vol. 3, 1423
- Sorensen, 1999, Optimal tax progressivity in imperfect labour markets, Labour Economics, 6, 435, 10.1016/S0927-5371(99)00021-4 · DOI
- Stiglitz, 1987, Pareto efficient and optimal taxation and the new new welfare economics, Vol. 2, 991
- Varian, 1980, Redistributive taxation as social insurance, Journal of Public Economics, 14, 49, 10.1016/0047-2727(80)90004-3 · DOI
- Vickrey, 1945, Measuring marginal utility by reactions to risk, Econometrica, 13, 319, 10.2307/1906925 · DOI
- Weinzierl, 2011, The surprising power of age-dependent taxes, Review of Economic Studies, 78, 1490, 10.1093/restud/rdr001 · DOI
- Weinzierl, M. C. (2012).Why do we redistribute so much but tag so little? The principle of equal sacrifice and optimal taxation. Harvard business school working paper, No: 12-64. · DOI
- Young, 2011, Millionaire migration and state taxation of top incomes: Evidence from a natural experiment, National Tax Journal, 64, 255, 10.17310/ntj.2011.2.02 · DOI
Cited by
Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
Piketty, T., Saez, E., & Stantcheva, S. (2014) · American Economic Journal: Economic Policy · doi:10.1257/pol.6.1.230 · Cited by 713
Self-citation“Capitalists in the Twenty-First Century”
Smith, M., Yagan, D., Zidar, O., & Zwick, E. (2019) · The Quarterly Journal of Economics · doi:10.1093/qje/qjz020 · Cited by 263
Taxation and Migration: Evidence and Policy Implications
Kleven, H., Landais, C., Muñoz, M., & Stantcheva, S. (2020) · Journal of Economic Perspectives · doi:10.1257/jep.34.2.119 · Cited by 226
Generalized Social Marginal Welfare Weights for Optimal Tax Theory
Saez, E., & Stantcheva, S. (2013) · doi:10.3386/w18835 · Cited by 38
Self-citation
Metadata
- Authors
- Piketty, T., & Saez, E.
- Venue
- Handbook of Public Economics
- Publisher
- Elsevier
- Published
- 2013
- Pages
- 391-474
- ISSN
- 1573-4420 (ISSN-L)
- OpenAlex
- W2890935901
- Cited by
- 290
- References
- 5
- FWCI
- 80.35
- Type
- book chapter
- Language
- en
- Open access
- closed
- Licence
- www.elsevier.com/tdm/userlicense/1.0/ (tdm)
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Optimal Labor Income Taxation. https://app.cochat.ai/papers/10.1016/b978-0-444-53759-1.00007-8
- The paper
- Piketty, T., & Saez, E. (2013). Optimal Labor Income Taxation. Handbook of Public Economics. https://doi.org/10.1016/b978-0-444-53759-1.00007-8
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.