We argue that the development and expansion of direct, secure access to administrative micro-data should be a top priority for the NSF. Administrative data offer much larger sample sizes and have far fewer problems with attrition, non-response, and measurement error than traditional survey data...

This paper estimates intertemporal labor supply responses to two-year long income tax holidays staggered across Swiss cantons. Cantons shifted from an income tax system based on the previous two years' income to a standard annual pay as you earn system, leaving two years of income untaxed. We...

This draft report consists of revenue, economic, and constitutional analysis of the California Extreme Wealth Tax.A revised and updated version of this report is available here: https://ssrn.com/abstract=3924524

As legal and economic scholars from across the nation, we write to express our support for the New York Billionaire Mark-to-Market Tax Act ( S8277A / A10414 ) — the surest and fastest way to fill New York state’s ballooning deficit and ensure safety and security for all its residents.This...

This handbook chapter reviews recent developments in the theory of optimal labor income taxation. We emphasize connections between theory and empirical work that were initially lacking from optimal income tax theory. First, we provide historical and international background on labor income...

This paper presents new homogeneous series on top shares of income and wages from 1913 to 1998 in the US using individual tax returns data. Top income and wages shares display a U-shaped pattern over the century. Our series suggest that the 'technical change' view of inequality dynamics cannot...

This paper investigates the effects of capital gains and dividend taxes on excess returns around announcements of dividend increases and ex-dividend days for U.S. corporations. Consistent with standard no-arbitrage conditions, we find that the ex-dividend day premium increased from 2002 to 2004...