Working Papers
NEW Taxing Top Wealth: Migration Responses and their Aggregate Economic Implications
(with Katrine Jakobsen, Jonas Kolsrud, Camille Landais & Mathilde Munoz), NBER Working Paper #32153, February 2024
NEW The Child Penalty Atlas
(with Camille Landais & Gabriel Leite-Mariante), NBER Working Paper #31649, February 2024
Website: childpenaltyatlas.org
| NBER Digest |
NEW Micro vs Macro Labor Supply Elasticities: The Role of Dynamic Returns to Effort
(with Claus Kreiner, Kristian Larsen & Jakob Sogaard), NBER Working Paper #31549, August 2023
REVISED The Geography of Child Penalties and Gender Norms: A Pseudo-Event Study Approach
NBER Working Paper #30176, December 2023
| Slides | Replication Files |
The EITC and the Extensive Margin: A Reappraisal
NBER Working Paper #26405, March 2024
| Slides | Replication Files | Tax Rate Series | Press: Vox, The Wall Street Journal |
Language Trends in Public Economics
Slides, July 2018
| Excel Data File | Press: Bloomberg |
Optimal Income Taxation with Career Effects of Work Effort
(with Michael Best), Working Paper, February 2013
Published Papers
Do Family Policies Reduce Gender Inequality? Evidence from 60 Years of Policy Experimentation
(with Camille Landais, Johanna Posch, Andreas Steinhauer & Josef Zweimuller), American Economic Journal: Economic Policy, Forthcoming
Does Biology Drive Child Penalties? Evidence from Biological and Adoptive Families
(with Camille Landais & Jakob Sogaard), American Economic Review: Insights 3, 183-198, 2021
Sufficient Statistics Revisited
Annual Review of Economics 13, 515-538, 2021
| Slides |
Do People Respond to the Mortgage Interest Deduction? Quasi-Experimental Evidence from Denmark
(with Jonathan Gruber & Amalie Sofie Jensen), American Economic Journal: Economic Policy 13(2), 273-303, 2021
| Press: The Washington Post, The Wall Street Journal |
The Welfare Magnet Hypothesis: Evidence From an Immigrant Welfare Scheme in Denmark
(with Ole Agersnap & Amalie Sofie Jensen), American Economic Review: Insights 2, 527-542, 2020
Technology and Big Data Are Changing Economics: Mining Text to Track Methods
(with Janet Currie & Esmée Zwiers), AEA Papers & Proceedings 110, 42-48, 2020
Taxation and Migration: Evidence and Policy Implications
(with Camille Landais, Mathilde Munoz & Stefanie Stantcheva), Journal of Economic Perspectives 34(2), 119-142, 2020
Estimating the Elasticity of Intertemporal Substitution Using Mortgage Notches
(with Michael Best, James Cloyne & Ethan Ilzetzki), Review of Economic Studies 87, 656-690, 2020
Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark
(with Katrine Jakobsen, Kristian Jakobsen & Gabriel Zucman), Quarterly Journal of Economics 135, 329-388, 2020
The Effect of House Prices on Household Borrowing: A New Approach
(with James Cloyne, Kilian Huber & Ethan Ilzetzki), American Economic Review 109, 2104-2136, 2019
| VoxEU |
Child Penalties Across Countries: Evidence and Explanations
(with Camille Landais, Johanna Posch, Andreas Steinhauer & Josef Zweimuller), AEA Papers & Proceedings 109, 122-126, 2019
| VoxEU |
Children and Gender Inequality: Evidence from Denmark
(with Camille Landais & Jakob Sogaard), American Economic Journal: Applied Economics 11, 181-209, 2019
Recipient of the AEJ Best Paper Award 2020
| Press: The New York Times, The Economist, Slate, Vox, Quartz | NETFLIX Documentary | VoxEU | NBER WP |
Housing Market Responses to Transaction Taxes: Evidence from Notches and Stimulus in the UK
(with Michael Best), Review of Economic Studies 85, 157–193, 2018
| Slides | Animations | Microeconomic Insights | Press: The Economist |
Gender Inequality and Economic Development: Fertility, Education, and Norms
(with Camille Landais), Economica 84, 180-209, 2017
A Characteristics Approach to Optimal Taxation: Line Drawing and Tax-Driven Product Innovation
(with Christian Gillitzer & Joel Slemrod), Scandinavian Journal of Economics 119, 240–267, 2017
Bunching
Annual Review of Economics 8, 435-464, 2016
| Slides | Technical Note: Reduced-Form Elasticities |
Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence From a Field Experiment in Germany
(with Nadja Dwenger, Imran Rasul & Johannes Rincke), American Economic Journal: Economic Policy 8(3), 203-232, 2016
Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries
(with Claus Kreiner & Emmanuel Saez), Economica 83, 219-246, 2016
| NBER WP |
Production vs Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan
(with Michael Best, Anne Brockmeyer, Johannes Spinnewijn & Mazhar Waseem), Journal of Political Economy 123(6), 1311-1355, 2015
| Slides | VoxEU | Microeconomic Insights |
How Can Scandinavians Tax So Much?
Journal of Economic Perspectives 28(4), 77-98, 2014
| Excel Data File | Data & Programs | Press: The New York Times, Financial Times |
Estimating Taxable Income Responses Using Danish Tax Reforms
(with Esben Schultz), American Economic Journal: Economic Policy 6(4), 271-301, 2014
Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark
(with Camille Landais, Emmanuel Saez & Esben Schultz), Quarterly Journal of Economics 129, 333-378, 2014
| NBER WP | VoxEU |
Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan
(with Mazhar Waseem), Quarterly Journal of Economics 128, 669-723, 2013
| Technical Note: Reduced-Form Elasticities |
Taxation and International Migration of Superstars: Evidence from the European Football Market
(with Camille Landais & Emmanuel Saez), American Economic Review 103, 1892-1924, 2013
| Slides | NBER WP | NBER Digest | VoxEU | Press: The Economist, Bloomberg, Pacific Standard, The New Republic |
Optimal Tax and Transfer Programs for Couples with Extensive Labor Supply Responses
(with Herwig Immervoll, Claus Kreiner & Nicolaj Verdelin), Journal of Public Economics 95, 1485-1500, 2011
Unwilling or Unable to Cheat? Evidence from a Tax Audit Experiment in Denmark
(with Martin Knudsen, Claus Kreiner, Soren Pedersen & Emmanuel Saez), Econometrica 79, 651-692, 2011
| NBER WP | NBER Digest |
Transfer Program Complexity and the Take Up of Social Benefits
(with Wojciech Kopczuk), American Economic Journal: Economic Policy 3(1), 54-90, 2011
The Optimal Income Taxation of Couples
(with Claus Kreiner & Emmanuel Saez), Econometrica 77, 537-560, 2009
Evaluation of Four Tax Reforms in the United States: Labor Supply and Welfare Effects for Single Mothers
(with Nada Eissa & Claus Kreiner), Journal of Public Economics 92, 795-816, 2008
| NBER Digest |
Optimal Taxation of Married Couples with Household Production
(with Claus Kreiner), FinanzArchiv 63, 498-518, 2007
Welfare Reform in European Countries: A Microsimulation Analysis
(with Herwig Immervoll, Claus Kreiner & Emmanuel Saez), Economic Journal 117, 1-44, 2007
| Simulation Excel File | EJ Press Release |
The Marginal Cost of Public Funds: Hours of Work vs Labor Force Participation
(with Claus Kreiner), Journal of Public Economics 90, 1955-1973, 2006
| CEPR WP |
Welfare Effects of Tax Reform and Labor Supply at the Intensive and Extensive Margins
(with Nada Eissa & Claus Kreiner), in Jonas Agell and Peter Birch Sorensen (eds.), Tax Policy and Labor Market Performance, MIT Press: Cambridge, 147-185, 2006
Labor Supply Behavior and the Design of Tax and Transfer Policy
(with Claus Kreiner), Danish Journal of Economics 143, 321-358, 2005
Optimum Taxation and the Allocation of Time
Journal of Public Economics 88, 545-557, 2004
| EPRU WP |
Labour Tax Reform, The Good Jobs and The Bad Jobs
(with Peter Birch Sorensen), Scandinavian Journal of Economics 106, 45-64, 2004
The Role of Taxes as Automatic Destabilizers in New Keynesian Economics
(with Claus Kreiner), Journal of Public Economics 87, 1123-1136, 2003
Dual Labour Markets and Nominal Rigidity
(with Huw Dixon & Claus Kreiner), Oxford Economic Papers 54, 561-583, 2002
Optimal Taxation with Household Production
(with Wolfram Richter & Peter Birch Sorensen), Oxford Economic Papers 52, 584-594, 2000
Subsidising Consumer Services: Effects on Employment, Welfare and the Informal Economy
(with Niels Frederiksen, Peter Hansen & Peter Birch Sorensen), Fiscal Studies 16, 71-93, 1995
Unpublished Manuscripts
A Characteristics Approach to Optimal Taxation and Tax-Driven Product Innovation
(with Joel Slemrod), Working Paper, September 2009
The Optimal Income Taxation of Couples as a Multi-Dimensional Screening Problem
(with Claus Kreiner & Emmanuel Saez), CESifo Working Paper #2092, September 2007
The Taxation of Married Couples in OECD Countries: A Need for Reform?
(with Claus Kreiner), EPRU Working Paper #2002-13, July 2002
NEW Taxing Top Wealth: Migration Responses and their Aggregate Economic Implications
(with Katrine Jakobsen, Jonas Kolsrud, Camille Landais & Mathilde Munoz), NBER Working Paper #32153, February 2024
NEW The Child Penalty Atlas
(with Camille Landais & Gabriel Leite-Mariante), NBER Working Paper #31649, February 2024
Website: childpenaltyatlas.org
| NBER Digest |
NEW Micro vs Macro Labor Supply Elasticities: The Role of Dynamic Returns to Effort
(with Claus Kreiner, Kristian Larsen & Jakob Sogaard), NBER Working Paper #31549, August 2023
REVISED The Geography of Child Penalties and Gender Norms: A Pseudo-Event Study Approach
NBER Working Paper #30176, December 2023
| Slides | Replication Files |
The EITC and the Extensive Margin: A Reappraisal
NBER Working Paper #26405, March 2024
| Slides | Replication Files | Tax Rate Series | Press: Vox, The Wall Street Journal |
Language Trends in Public Economics
Slides, July 2018
| Excel Data File | Press: Bloomberg |
Optimal Income Taxation with Career Effects of Work Effort
(with Michael Best), Working Paper, February 2013
Published Papers
Do Family Policies Reduce Gender Inequality? Evidence from 60 Years of Policy Experimentation
(with Camille Landais, Johanna Posch, Andreas Steinhauer & Josef Zweimuller), American Economic Journal: Economic Policy, Forthcoming
Does Biology Drive Child Penalties? Evidence from Biological and Adoptive Families
(with Camille Landais & Jakob Sogaard), American Economic Review: Insights 3, 183-198, 2021
Sufficient Statistics Revisited
Annual Review of Economics 13, 515-538, 2021
| Slides |
Do People Respond to the Mortgage Interest Deduction? Quasi-Experimental Evidence from Denmark
(with Jonathan Gruber & Amalie Sofie Jensen), American Economic Journal: Economic Policy 13(2), 273-303, 2021
| Press: The Washington Post, The Wall Street Journal |
The Welfare Magnet Hypothesis: Evidence From an Immigrant Welfare Scheme in Denmark
(with Ole Agersnap & Amalie Sofie Jensen), American Economic Review: Insights 2, 527-542, 2020
Technology and Big Data Are Changing Economics: Mining Text to Track Methods
(with Janet Currie & Esmée Zwiers), AEA Papers & Proceedings 110, 42-48, 2020
Taxation and Migration: Evidence and Policy Implications
(with Camille Landais, Mathilde Munoz & Stefanie Stantcheva), Journal of Economic Perspectives 34(2), 119-142, 2020
Estimating the Elasticity of Intertemporal Substitution Using Mortgage Notches
(with Michael Best, James Cloyne & Ethan Ilzetzki), Review of Economic Studies 87, 656-690, 2020
Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark
(with Katrine Jakobsen, Kristian Jakobsen & Gabriel Zucman), Quarterly Journal of Economics 135, 329-388, 2020
The Effect of House Prices on Household Borrowing: A New Approach
(with James Cloyne, Kilian Huber & Ethan Ilzetzki), American Economic Review 109, 2104-2136, 2019
| VoxEU |
Child Penalties Across Countries: Evidence and Explanations
(with Camille Landais, Johanna Posch, Andreas Steinhauer & Josef Zweimuller), AEA Papers & Proceedings 109, 122-126, 2019
| VoxEU |
Children and Gender Inequality: Evidence from Denmark
(with Camille Landais & Jakob Sogaard), American Economic Journal: Applied Economics 11, 181-209, 2019
Recipient of the AEJ Best Paper Award 2020
| Press: The New York Times, The Economist, Slate, Vox, Quartz | NETFLIX Documentary | VoxEU | NBER WP |
Housing Market Responses to Transaction Taxes: Evidence from Notches and Stimulus in the UK
(with Michael Best), Review of Economic Studies 85, 157–193, 2018
| Slides | Animations | Microeconomic Insights | Press: The Economist |
Gender Inequality and Economic Development: Fertility, Education, and Norms
(with Camille Landais), Economica 84, 180-209, 2017
A Characteristics Approach to Optimal Taxation: Line Drawing and Tax-Driven Product Innovation
(with Christian Gillitzer & Joel Slemrod), Scandinavian Journal of Economics 119, 240–267, 2017
Bunching
Annual Review of Economics 8, 435-464, 2016
| Slides | Technical Note: Reduced-Form Elasticities |
Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence From a Field Experiment in Germany
(with Nadja Dwenger, Imran Rasul & Johannes Rincke), American Economic Journal: Economic Policy 8(3), 203-232, 2016
Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries
(with Claus Kreiner & Emmanuel Saez), Economica 83, 219-246, 2016
| NBER WP |
Production vs Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan
(with Michael Best, Anne Brockmeyer, Johannes Spinnewijn & Mazhar Waseem), Journal of Political Economy 123(6), 1311-1355, 2015
| Slides | VoxEU | Microeconomic Insights |
How Can Scandinavians Tax So Much?
Journal of Economic Perspectives 28(4), 77-98, 2014
| Excel Data File | Data & Programs | Press: The New York Times, Financial Times |
Estimating Taxable Income Responses Using Danish Tax Reforms
(with Esben Schultz), American Economic Journal: Economic Policy 6(4), 271-301, 2014
Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark
(with Camille Landais, Emmanuel Saez & Esben Schultz), Quarterly Journal of Economics 129, 333-378, 2014
| NBER WP | VoxEU |
Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan
(with Mazhar Waseem), Quarterly Journal of Economics 128, 669-723, 2013
| Technical Note: Reduced-Form Elasticities |
Taxation and International Migration of Superstars: Evidence from the European Football Market
(with Camille Landais & Emmanuel Saez), American Economic Review 103, 1892-1924, 2013
| Slides | NBER WP | NBER Digest | VoxEU | Press: The Economist, Bloomberg, Pacific Standard, The New Republic |
Optimal Tax and Transfer Programs for Couples with Extensive Labor Supply Responses
(with Herwig Immervoll, Claus Kreiner & Nicolaj Verdelin), Journal of Public Economics 95, 1485-1500, 2011
Unwilling or Unable to Cheat? Evidence from a Tax Audit Experiment in Denmark
(with Martin Knudsen, Claus Kreiner, Soren Pedersen & Emmanuel Saez), Econometrica 79, 651-692, 2011
| NBER WP | NBER Digest |
Transfer Program Complexity and the Take Up of Social Benefits
(with Wojciech Kopczuk), American Economic Journal: Economic Policy 3(1), 54-90, 2011
The Optimal Income Taxation of Couples
(with Claus Kreiner & Emmanuel Saez), Econometrica 77, 537-560, 2009
Evaluation of Four Tax Reforms in the United States: Labor Supply and Welfare Effects for Single Mothers
(with Nada Eissa & Claus Kreiner), Journal of Public Economics 92, 795-816, 2008
| NBER Digest |
Optimal Taxation of Married Couples with Household Production
(with Claus Kreiner), FinanzArchiv 63, 498-518, 2007
Welfare Reform in European Countries: A Microsimulation Analysis
(with Herwig Immervoll, Claus Kreiner & Emmanuel Saez), Economic Journal 117, 1-44, 2007
| Simulation Excel File | EJ Press Release |
The Marginal Cost of Public Funds: Hours of Work vs Labor Force Participation
(with Claus Kreiner), Journal of Public Economics 90, 1955-1973, 2006
| CEPR WP |
Welfare Effects of Tax Reform and Labor Supply at the Intensive and Extensive Margins
(with Nada Eissa & Claus Kreiner), in Jonas Agell and Peter Birch Sorensen (eds.), Tax Policy and Labor Market Performance, MIT Press: Cambridge, 147-185, 2006
Labor Supply Behavior and the Design of Tax and Transfer Policy
(with Claus Kreiner), Danish Journal of Economics 143, 321-358, 2005
Optimum Taxation and the Allocation of Time
Journal of Public Economics 88, 545-557, 2004
| EPRU WP |
Labour Tax Reform, The Good Jobs and The Bad Jobs
(with Peter Birch Sorensen), Scandinavian Journal of Economics 106, 45-64, 2004
The Role of Taxes as Automatic Destabilizers in New Keynesian Economics
(with Claus Kreiner), Journal of Public Economics 87, 1123-1136, 2003
Dual Labour Markets and Nominal Rigidity
(with Huw Dixon & Claus Kreiner), Oxford Economic Papers 54, 561-583, 2002
Optimal Taxation with Household Production
(with Wolfram Richter & Peter Birch Sorensen), Oxford Economic Papers 52, 584-594, 2000
Subsidising Consumer Services: Effects on Employment, Welfare and the Informal Economy
(with Niels Frederiksen, Peter Hansen & Peter Birch Sorensen), Fiscal Studies 16, 71-93, 1995
Unpublished Manuscripts
A Characteristics Approach to Optimal Taxation and Tax-Driven Product Innovation
(with Joel Slemrod), Working Paper, September 2009
The Optimal Income Taxation of Couples as a Multi-Dimensional Screening Problem
(with Claus Kreiner & Emmanuel Saez), CESifo Working Paper #2092, September 2007
The Taxation of Married Couples in OECD Countries: A Need for Reform?
(with Claus Kreiner), EPRU Working Paper #2002-13, July 2002