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
Evidence on the High-Income Laffer Curve from Six Decades of Tax Reform
Goolsbee, A., Hall, R. E., & Katz, L. F. (1999) · Brookings Papers on Economic Activity · doi:10.2307/2534678 · Cited by 175
Individual taxpayer response to tax cuts: 1982–1984
Lindsey, L. B. (1987) · Journal of Public Economics · doi:10.1016/0047-2727(87)90073-9 · Cited by 173
Lindsey, L. B. (1986) · National Bureau of Economic Research · doi:10.3386/w2069 · Cited by 172
Taxation and the Labor Supply: Decisions of the Affluent
Moffitt, R., & Ottoni–Wilhelm, M. (1998) · National Bureau of Economic Research · doi:10.3386/w6621 · Cited by 165
Taxation with Costly Administration
Mayshar, J. (1991) · Scandinavian Journal of Economics · doi:10.2307/3440422 · Cited by 165
Tax Policy and the Economy, Volume 18
Saez, E. (n.d.) · RePEc: Research Papers in Economics · Cited by 156
The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the1986 Tax Reform Act
Feldstein, M. S. (1993) · National Bureau of Economic Research · doi:10.3386/w4496 · Cited by 154
Deadweight Costs and the Size of Government
Becker, G. S., & Mulligan, C. B. (1998) · National Bureau of Economic Research · doi:10.3386/w6789 · Cited by 150
Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications
Saez, E. (2004) · Tax Policy and the Economy · doi:10.1086/tpe.18.20061888 · Cited by 120
Sillamaa, M.-A., & Veall, M. R. (2001) · Journal of Public Economics · doi:10.1016/s0047-2727(00)00128-6 · Cited by 112
A Note on Optimal Taxation and Administrative Costs
Yitzhaki, S. (1979) · American Economic Review · Cited by 102
Income Responses to Tax Changes—Evidence from the Norwegian Tax Reform
Aarbu, K. O., & Thoresen, T. O. (2001) · National Tax Journal · doi:10.17310/ntj.2001.2.06 · Cited by 96
Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled
Slemrod, J. (1994) · Journal of Public Economics · doi:10.1016/0047-2727(94)90079-5 · Cited by 79
On the Optimal Tax Base for Commodity Taxation
Wilson, J. D., & Yitzhaki, S. (2016) · American Economic Review · Cited by 51
Redistribution when avoidance behavior is heterogeneous
Kopczuk, W. (2001) · Journal of Public Economics · doi:10.1016/s0047-2727(00)00121-3 · Cited by 50
Self-citationThe Effect of Income Taxation on Labor Supply when Deductions are Endogenous
Triest, R. K. (1992) · The Review of Economics and Statistics · doi:10.2307/2109546 · Cited by 26
Tax Bases, Tax Rates and the Elasticity of Reported Income
Kopczuk, W. (2003) · National Bureau of Economic Research · doi:10.3386/w10044 · Cited by 26
Self-citationThe Impact of Marginal Tax Rates on Taxable Income: Evidence from State Income Tax Differentials
Long, J. E. (1999) · Southern Economic Journal · doi:10.1002/j.2325-8012.1999.tb00204.x · Cited by 22
Cited by
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review
Saez, E., Slemrod, J., & Giertz, S. H. (2012) · Journal of Economic Literature · doi:10.1257/jel.50.1.3 · Cited by 1,299
Tax Compliance and Enforcement
Slemrod, J. (2019) · Journal of Economic Literature · doi:10.1257/jel.20181437 · Cited by 563
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
The Case for a Progressive Tax: From Basic Research to Policy Recommendation
Diamond, P., & Saez, E. (2011) · Journal of Economic Perspectives · doi:10.1257/jep.25.4.165 · Cited by 544
Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
Piketty, T., Saez, E., & Stantcheva, S. (2011) · National Bureau of Economic Research · doi:10.3386/w17616 · Cited by 413
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.
Statistics and arithmetic are recomputed, not judged.
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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.
