The DOI matches its Crossref record; 28 of the 29 references it cites were found in a registry or an index, and 1 are not checked yet.
Tax bases, tax rates and the elasticity of reported income
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Claims the paper makes
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
In the citing paper
“Kopczuk (2005) shows that the Tax Reform Act of 1986 in the United States, which broadened the tax base and closed loopholes did reduce the elasticity of reported income with respect to the net-of-tax rate.”
From Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities (2014) · cites this paper as Kopczuk (2005)
In the citing paper
“Realized capital gains have been traditionally tax favored (as illustrated by the gap between the top tax rate and the tax rate on realized capital gains in the figure ) and have constituted the main channel for tax avoidance of upper incomes.28”
From Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities (2014) · cites this paper as [28]
Citations
Cites
The elasticity of taxable income: evidence and implications
Gruber, J., & Saez, E. (2002) · Journal of Public Economics · doi:10.1016/s0047-2727(01)00085-8 · Cited by 990
An Introduction to the TAXSIM Model
Feenberg, D., & Coutts, E. (1993) · Journal of Policy Analysis and Management · doi:10.2307/3325474 · Cited by 971
The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act
Feldstein, M. (1995) · Journal of Political Economy · doi:10.1086/261994 · Cited by 881
Tax Avoidance and the Deadweight Loss of the Income Tax
Feldstein, M. (1999) · Review of Economics and Statistics · doi:10.1162/003465399558391 · Cited by 812
Does Atlas Shrug? The Economic Consequences of Taxing the Rich
Slemrod, J. (2000) · Medical Entomology and Zoology · Cited by 350
The Effect of Income Taxes on Household Income
Auten, G., & Carroll, R. (1999) · Review of Economics and Statistics · doi:10.1162/003465399558409 · Cited by 303
The optimal elasticity of taxable income
Slemrod, J., & Kopczuk, W. (2002) · Journal of Public Economics · doi:10.1016/s0047-2727(01)00095-0 · Cited by 284
Self-citationA General Model of the Behavioral Response to Taxation
Slemrod, J. (2001) · International Tax and Public Finance · doi:10.1023/a:1011204301325 · Cited by 250
Deadweight Costs and the Size of Government
Becker, G. S., & Mulligan, C. B. (2003) · The Journal of Law and Economics · doi:10.1086/377114 · Cited by 213
METHODOLOGICAL ISSUES IN MEASURING AND INTERPRETING TAXABLE INCOME ELASTICITIES
Slemrod, J. (1998) · National Tax Journal · doi:10.1086/ntj41789368 · Cited by 178
Cited by
Items 301–319 of 319
Tax Reliefs as Safeguards Against Excessive Taxation
Adamczyk, A., & Wiśniewski, T. (2025) · Annales Universitatis Mariae Curie-Skłodowska sectio H Oeconomia · doi:10.17951/h.2025.59.3.7-21
He, T. (2016) · doi:10.18130/v3b886
Taxable Income Responses to 1990s Tax Acts: Further Explorations: Working Paper 2008-08Preprint
Giertz, S. H. (2008) · RePEc: Research Papers in Economics
The Efficiency of the Tax Structure and Economic GrowthPreprint
Tidhar, M. S., Malul, M., & Rosenboim, M. (2017) · SSRN Electronic Journal · doi:10.2139/ssrn.3049878
Vianello, F. (2008) · Palgrave Macmillan UK eBooks · doi:10.1007/978-1-349-58802-2_917
Estimating the welfare cost of labor supply frictions
Bergstrom, K., Dodds, W., Lacoste, N., & Rios, J. (2025) · Journal of Public Economics · doi:10.1016/j.jpubeco.2025.105556
Analysis with Panel Cointegration and Causality Tests of Tax Elasticity in Turkey
YİLDİRİM, Z., & Demir, M. (2020) · DergiPark (Istanbul University)
Hou, H.-H., Jiang, M., & Jiang, C.-Z. (2026) · International Review of Economics & Finance · doi:10.1016/j.iref.2026.105114
Essays on optimal taxation and income risk : estimations for Latin America
Fernandez, C. N. (2012) · theses.fr (ABES) · doi:10.70675/6a76f8a3zd33fz4772z8481z16bee27a1582
Economics of labour income taxation : inequality and redistribution
Guillot, M. (2018) · theses.fr (ABES) · doi:10.70675/53c4ab25z8ac0z49d2z854fzbf041fcd16ad
Essais en économie publique et politique
Lefebvre, M.-N. (2020) · theses.fr (ABES) · doi:10.70675/b9e7af74z32abz47f0z9305zd10010720b4c
Essai sur les systèmes fiscaux optimaux
Zanoutène, E. (2023) · theses.fr (ABES) · doi:10.70675/4fd08688zddffz4f05z9329z08b520ddf2a2
Giménez-Nadal, J. I., & Chueca, J. A. M. (2026) · SSRN Electronic Journal · doi:10.2139/ssrn.6889089
Lessons From 25 Years of Federal Individual Income Tax Changes
Heim, B. T. (2026) · Public Budgeting & Finance · doi:10.1111/pbaf.70037
Yalisman, F. (2026) · Jurnal Manajemen Perbendaharaan · doi:10.33105/jmp.v7i1.554
Luche, M. D., Guzzardi, D., Palagi, E., Andrea Roventini, B., & Santoro, A. (2026) · Review of Income and Wealth · doi:10.1111/roiw.70086
Dynamics of Tax Collection Efficiency: OECD Versus Emerging Economies
Ebrahim, R., & Jablonský, J. (2026) · Communications in computer and information science · doi:10.1007/978-3-032-39717-1_8
Metadata
- Authors
- Kopczuk, W.
- Affiliations
- National Bureau of Economic Research (US)
- Corresponding author
- Kopczuk, Wojciech
- ORCID
- Kopczuk, Wojciech
- Venue
- Journal of Public Economics
- Publisher
- Elsevier BV
- Published
- 2005-12
- Volume
- 89
- Issue
- 11-12
- Pages
- 2093-2119
- ISSN
- 0047-2727 (ISSN-L)
- OpenAlex
- W2162373704
- Cited by
- 315
- References
- 29
- Citations by year
- 2026: 10 · 2025: 7 · 2024: 16 · 2023: 18 · 2022: 17 · 2021: 18 · 2020: 14 · 2019: 15 · 2018: 21 · 2017: 19 · 2016: 19 · 2015: 16 · 2014: 21 · 2013: 11 · 2012: 21
- FWCI
- 27.12
- Type
- journal article
- Language
- en
- Open access
- closed
- Licence
- www.elsevier.com/tdm/userlicense/1.0/ (tdm)
- Locations
- Journal of Public Economics (publishedVersion)
- Topics
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Taxation and Compliance Studies
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Fiscal Policy and Economic Growth
- Keywords
- tax base expansion, tax rates, tax deductions, Tax Reform Act of 1986, income tax reform, income groups
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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.
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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.
