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Citations for "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the1986 Tax Reform Act"

by Martin Feldstein

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  1. Zheng Song & Kjetil Storesletten & Fabrizio Zilibotti, 2012. "Rotten Parents and Disciplined Children: A Politico‐Economic Theory of Public Expenditure and Debt," Econometrica, Econometric Society, Econometric Society, vol. 80(6), pages 2785-2803, November.
  2. Charles T. Carlstrom & David Altig, 1999. "Marginal Tax Rates and Income Inequality in a Life-Cycle Model," American Economic Review, American Economic Association, American Economic Association, vol. 89(5), pages 1197-1215, December.
  3. Liang, Che-Yuan, 2009. "Nonparametric Structural Estimation of Labor Supply in the Presence of Censoring," Working Paper Series, Uppsala University, Department of Economics 2009:8, Uppsala University, Department of Economics.
  4. John Creedy & Norman Gemmell, 2011. "Tax Rates and Revenue Changes: Behavioural and Structural Factors," Treasury Working Paper Series 11/05, New Zealand Treasury.
  5. John Creedy & Norman Gemmell, 2013. "Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors," International Tax and Public Finance, Springer, Springer, vol. 20(6), pages 974-991, December.
  6. Kopczuk, Wojciech, 2005. "Tax bases, tax rates and the elasticity of reported income," Journal of Public Economics, Elsevier, Elsevier, vol. 89(11-12), pages 2093-2119, December.
  7. Massarrat-Mashhadi, Nima & Werdt, Clive, 2012. "Estimating dynamic income responses to tax changes Massarrat-Mashhadi: Evidence from Germany," Discussion Papers 2012/22, Free University Berlin, School of Business & Economics.
  8. Eissa, Nada & Kleven, Henrik Jacobsen & Kreiner, Claus Thustrup, 2008. "Evaluation of four tax reforms in the United States: Labor supply and welfare effects for single mothers," Journal of Public Economics, Elsevier, Elsevier, vol. 92(3-4), pages 795-816, April.
  9. John K. Dagsvik & Zhiyang Jia & Tom Kornstad & Thor Olav Thoresen, 2012. "Theoretical and Practical Arguments for Modeling Labor Supply as a Choice among Latent Jobs," CESifo Working Paper Series 3708, CESifo Group Munich.
  10. Elinder, Mikael & Erixson, Oscar & Ohlsson, Henry, 2011. "Carnegie visits Nobel: Do inheritances affect labor and capital income?," Working Paper Series, Uppsala University, Department of Economics 2011:5, Uppsala University, Department of Economics.
  11. Bev Dahlby & Ergete Ferede, 2012. "The effects of tax rate changes on tax bases and the marginal cost of public funds for Canadian provincial governments," International Tax and Public Finance, Springer, Springer, vol. 19(6), pages 844-883, December.
  12. Emmanuel Saez, 2000. "The Optimal Treatment of Tax Expenditures," NBER Working Papers 8037, National Bureau of Economic Research, Inc.
  13. Charles Yuji Horioka, 2014. "The Life and Work of Martin Stuart ("Marty") Feldstein," ISER Discussion Paper, Institute of Social and Economic Research, Osaka University 0905, Institute of Social and Economic Research, Osaka University.
  14. repec:hal:journl:halshs-00196410 is not listed on IDEAS
  15. Bingley, Paul & Lanot, Gauthier, 2002. "The incidence of income tax on wages and labour supply," Journal of Public Economics, Elsevier, Elsevier, vol. 83(2), pages 173-194, February.
  16. Gordon, Roger H. & Cullen, Julie Berry, 2012. "Income redistribution in a Federal system of governments," Journal of Public Economics, Elsevier, Elsevier, vol. 96(11), pages 1100-1109.
  17. Eric M. Engen & Jonathan Skinner, 1996. "Taxation and Economic Growth," NBER Working Papers 5826, National Bureau of Economic Research, Inc.
  18. Benczúr, Péter & Benedek, Dóra & Bakos, Péter, 2008. "Az adóköteles jövedelem rugalmassága. Becslés és egy egykulcsos adórendszerre vonatkozó számítás a 2005. évi magyar adóváltozások alapján
    [The elasticity of taxable income: estimate
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(9), pages 733-762.
  19. James E. Anderson & Will Martin, 2010. "Costs of Taxation and Benefits of Public Goods with Multiple Taxes and Goods," Boston College Working Papers in Economics, Boston College Department of Economics 731, Boston College Department of Economics.
  20. Margherita Fort & Nichole Schneeweis & Rudolf Winter-Ebmer, 2011. "More Schooling, More Children: Compulsory Schooling Reforms and Fertility in Europe," NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria 2011-11, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
  21. Blomquist, Sören & Selin, Håkan, 2008. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," Working Paper Series, Uppsala University, Department of Economics 2008:16, Uppsala University, Department of Economics.
  22. Lehmann, Etienne & Marical, François & Rioux, Laurence, 2011. "Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms," IZA Discussion Papers 6108, Institute for the Study of Labor (IZA).
  23. Raj Chetty & Adam Looney & Kory Kroft, 2009. "Salience and taxation: theory and evidence," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.) 2009-11, Board of Governors of the Federal Reserve System (U.S.).
  24. Gruber, Jon & Saez, Emmanuel, 2002. "The elasticity of taxable income: evidence and implications," Journal of Public Economics, Elsevier, Elsevier, vol. 84(1), pages 1-32, April.
  25. Carola Frydman & Raven S. Molloy, 2011. "Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms," NBER Working Papers 16812, National Bureau of Economic Research, Inc.
  26. Sammartino, Frank & Weiner, David, 1997. "Recent Evidence on Taxpayers' Response to the Rate Increases in the 1990s," National Tax Journal, National Tax Association, vol. 50(3), pages 683-705, September.
  27. Ugo Colombino & Rolf Aaberge, 2006. "Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply," CHILD Working Papers, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY wp20_06, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY.
  28. Moriguchi, Chiaki, 2010. "Top wage incomes in Japan, 1951-2005," Journal of the Japanese and International Economies, Elsevier, vol. 24(3), pages 301-333, September.
  29. Mankiw, N. Gregory & Weinzierl, Matthew Charles & Yagan, Danny Ferris, 2009. "Optimal Taxation in Theory and Practice," Scholarly Articles 4263739, Harvard University Department of Economics.
  30. Jorge Martinez-Vazquez & Mark Rider & Riatu Qibthiyyah & Sally Wallace, 2006. "Who Bears the Burden of Taxes on Labor Income in Russia?," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper0621, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  31. John Creedy & Norman Gemmell, 2008. "Behavioural Responses to Corporate Profit Taxation," Department of Economics - Working Papers Series, The University of Melbourne 1029, The University of Melbourne.
  32. Adam Looney & Monica Singhal, 2005. "The effect of anticipated tax changes on intertemporal labor supply and the realization of taxable income," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.) 2005-44, Board of Governors of the Federal Reserve System (U.S.).
  33. Slemrod, Joel & Kopczuk, Wojciech, 2002. "The optimal elasticity of taxable income," Journal of Public Economics, Elsevier, Elsevier, vol. 84(1), pages 91-112, April.
  34. Simon Carey & John Creedy & Norman Gemmell & Josh Teng, 2013. "Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument," Treasury Working Paper Series 13/08, New Zealand Treasury.
  35. Christina D. Romer & David H. Romer, 2014. "The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era," American Economic Journal: Economic Policy, American Economic Association, American Economic Association, vol. 6(3), pages 242-81, August.
  36. Lehmann, Etienne & Marical, François & Rioux, Laurence, 2013. "Labor income responds differently to income-tax and payroll-tax reforms," Journal of Public Economics, Elsevier, Elsevier, vol. 99(C), pages 66-84.
  37. Lévy-Garboua, Louis & Masclet, David & Montmarquette, Claude, 2009. "A behavioral Laffer curve: Emergence of a social norm of fairness in a real effort experiment," Journal of Economic Psychology, Elsevier, Elsevier, vol. 30(2), pages 147-161, April.
  38. Sæther, Erik Magnus, 2009. "A Discrete Choice Analysis of Norwegian Physicians’ Labor Supply and Sector Choice," HERO On line Working Paper Series, Oslo University, Health Economics Research Programme 2003:19, Oslo University, Health Economics Research Programme.
  39. Giertz, Seth H. & Tosun, Mehmet S., 2012. "Migration Elasticities, Fiscal Federalism, And The Ability Of States To Redistribute Income," National Tax Journal, National Tax Association, vol. 65(4), pages 1069-92, December.
  40. Jarkko Harju & Tuomas Matikka, 2014. "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series 4905, CESifo Group Munich.
  41. Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
  42. Jäntti, Markus & Pirttilä, Jukka & Selin, Håkan, 2013. "Estimating labour supply elasticities based on cross-country micro data: A bridge between micro and macro estimates?," Working Paper Series, Center for Fiscal Studies 2013:1, Uppsala University, Department of Economics.
  43. Robert A. Moffitt, 2012. "The U.S. Employment-Population Reversal in the 2000s: Facts and Explanations," NBER Working Papers 18520, National Bureau of Economic Research, Inc.
  44. Feldstein, Martin & Wrobel, Marian Vaillant, 1994. "Can State Taxes Redistribute Income?," Scholarly Articles 2799054, Harvard University Department of Economics.
  45. Robert Novy-Marx & Joshua D. Rauh, 2012. "The Revenue Demands of Public Employee Pension Promises," NBER Working Papers 18489, National Bureau of Economic Research, Inc.
  46. Grant, Charles & Koulovatianos, Christos & Michaelides, Alexander & Padula, Mario, 2008. "Evidence on the Insurance Effect of Marginal Income Taxes," CEPR Discussion Papers, C.E.P.R. Discussion Papers 6710, C.E.P.R. Discussion Papers.
  47. Rolf Aaberge & Ugo Colombino, 2011. "Empirical Optimal Income Taxation: A Microeconometric Application to Norway," CHILD Working Papers, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY wp16_11, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY.
  48. Bastani, Spencer & Selin, Håkan, 2011. "Bunching and Non-Bunching at Kink Points of the Swedish Tax schedule," Working Paper Series, Center for Fiscal Studies 2011:12, Uppsala University, Department of Economics.
  49. Olivier Bargain & Mathias Dolls & Herwig Immervoll & Dirk Neumann & Andreas Peichl & Nico Pestel & Sebastian Siegloch, 2011. "Tax policy and income inequality in the U.S., 1978—2009: A decomposition approach," Working Papers 215, ECINEQ, Society for the Study of Economic Inequality.
  50. Martin S. Feldstein, 1997. "The Costs and Benefits of Going from Low Inflation to Price Stability," NBER Chapters, in: Reducing Inflation: Motivation and Strategy, pages 123-166 National Bureau of Economic Research, Inc.
  51. Hans Peter Grüner, 2009. "Kapitalbeteiligung von Mitarbeitern. Eine Bewertung der jüngsten Vorschläge," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, Verein für Socialpolitik, vol. 10(2), pages 175-188, 05.
  52. Houben, Henriette & Baumgarten, Jörg, 2011. "Krankt das deutsche Steuersystem am Mittelstandsbauch und der kalten Progession?," arqus Discussion Papers in Quantitative Tax Research 119, arqus - Arbeitskreis Quantitative Steuerlehre.
  53. Daniel le Maire & Bertel Schjerningo, 2012. "Tax Bunching, Income Shifting and Self-employment," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics 2012-04, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  54. Robert A. Moffitt, 2012. "The Reveral of the Employment-Population Ratio in the 2000s: Facts and Explanations," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 45(2 (Fall)), pages 201-264.
  55. Jacob, Martin, 2014. "Cross-base tax elasticity of capital gains," arqus Discussion Papers in Quantitative Tax Research 169, arqus - Arbeitskreis Quantitative Steuerlehre.
  56. Christelle Viauroux & Barnali Gupta, 2011. "Is Tax sharing Optimal? An Analysis in a Principal-Agent Framework," UMBC Economics Department Working Papers 09-105, UMBC Department of Economics.
  57. Louis Lévy-Garboua & David Masclet & Claude Montmarquette, 2006. "A Micro-foundation for the Laffer Curve In a Real Effort Experiment," CIRANO Working Papers, CIRANO 2006s-03, CIRANO.
  58. Power, Laura & Rider, Mark, 2002. "The effect of tax-based savings incentives on the self-employed," Journal of Public Economics, Elsevier, Elsevier, vol. 85(1), pages 33-52, July.
  59. Duncan, Denvil & Peter, Klara Sabirianova, 2009. "Does Labor Supply Respond to a Flat Tax? Evidence from the Russian Tax Reform," IZA Discussion Papers 4257, Institute for the Study of Labor (IZA).
  60. Dirk Niepelt, 2004. "Timing Tax Evasion," Working Papers 04.07, Swiss National Bank, Study Center Gerzensee.
  61. Claus, Iris & Creedy, John & Teng, Josh, 2012. "The Elasticity of Taxable Income in New Zealand," Working Paper Series 2427, Victoria University of Wellington, Chair in Public Finance.
  62. Richard Blundell & Thomas MaCurdy, 1998. "Labour supply: a review of alternative approaches," IFS Working Papers, Institute for Fiscal Studies W98/18, Institute for Fiscal Studies.
  63. Raj Chetty, 2008. "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance," NBER Working Papers 13844, National Bureau of Economic Research, Inc.
  64. Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2009. "Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries," IZA Discussion Papers 4228, Institute for the Study of Labor (IZA).
  65. Kumar, Anil, 2008. "Labor supply, deadweight loss and tax reform act of 1986: A nonparametric evaluation using panel data," Journal of Public Economics, Elsevier, Elsevier, vol. 92(1-2), pages 236-253, February.
  66. Saez, Emmanuel, 2003. "The effect of marginal tax rates on income: a panel study of 'bracket creep'," Journal of Public Economics, Elsevier, Elsevier, vol. 87(5-6), pages 1231-1258, May.
  67. John Creedy & Norman Gemmell, 2013. "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Treasury Working Paper Series 13/27, New Zealand Treasury.
  68. Tuomas Matikka, 2014. "Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland," Working Papers 55, Government Institute for Economic Research Finland (VATT).
  69. Andrew Mitrusi & James Poterba, 2000. "The Distribution of Payroll and Income Tax Burdens, 1979-1999," NBER Working Papers 7707, National Bureau of Economic Research, Inc.
  70. Facundo Alvaredo & Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2013. "The Top 1 Percent in International and Historical Perspective," NBER Working Papers 19075, National Bureau of Economic Research, Inc.
  71. Fullerton, Don & Metcalf, Gilbert E., 2002. "Cap and trade policies in the presence of monopoly and distortionary taxation," Resource and Energy Economics, Elsevier, Elsevier, vol. 24(4), pages 327-347, November.
  72. Sillamaa, Mary-Anne & Veall, Michael R., 2001. "The effect of marginal tax rates on taxable income: a panel study of the 1988 tax flattening in Canada," Journal of Public Economics, Elsevier, Elsevier, vol. 80(3), pages 341-356, June.
  73. Kopczuk, Wojciech, 2001. "Redistribution when avoidance behavior is heterogeneous," Journal of Public Economics, Elsevier, Elsevier, vol. 81(1), pages 51-71, July.
  74. Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2007. "Myth and Reality of Flat Tax Reform: Tax Evasion and Real Side Response of Russian Households," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper0728, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  75. S�ren Blomquist & Vidar Christiansen & Luca Micheletto, 2010. "Public Provision of Private Goods and Nondistortionary Marginal Tax Rates," American Economic Journal: Economic Policy, American Economic Association, American Economic Association, vol. 2(2), pages 1-27, May.
  76. Richard Blundell & Mónica Costa Dias, 2008. "Alternative Approaches to Evaluation in Empirical Microeconomics," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto 0805, Universidade do Porto, Faculdade de Economia do Porto.
  77. Martin Feldstein, 2005. "Structural Reform of Social Security," NBER Working Papers 11098, National Bureau of Economic Research, Inc.
  78. Aron Kiss, 2013. "The optimal top marginal tax rate: Application to Hungary," European Journal of Government and Economics, Europa Grande, vol. 2(2), pages 100-118, December.
  79. B. Douglas Bernheim, 2010. "Emmanuel Saez: 2009 John Bates Clark Medalist," Journal of Economic Perspectives, American Economic Association, American Economic Association, vol. 24(3), pages 183-206, Summer.
  80. Thomas Aronsson & James R. Walker, 2010. "Labor Supply, Tax Base and Public Policy in Sweden," NBER Chapters, in: Reforming the Welfare State: Recovery and Beyond in Sweden, pages 127-158 National Bureau of Economic Research, Inc.
  81. Oliver Denk & Robert P. Hagemann & Patrick Lenain & Valentin Somma, 2013. "Inequality and Poverty in the United States: Public Policies for Inclusive Growth," OECD Economics Department Working Papers 1052, OECD Publishing.
  82. Benedek, Dóra & Kiss, Áron, 2011. "Mikroszimulációs elemzés a személyi jövedelemadó módosításainak hatásvizsgálatában
    [Micro-simulation analysis in examination of the effects of personal income-tax changes]
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 97-110.
  83. Alan J. Auerbach & Joel Slemrod, 1997. "The Economic Effects of the Tax Reform Act of 1986," Journal of Economic Literature, American Economic Association, vol. 35(2), pages 589-632, June.
  84. Gentry, William M. & Hubbard, R. Glenn, 2004. "The effects of progressive income taxation on job turnover," Journal of Public Economics, Elsevier, Elsevier, vol. 88(11), pages 2301-2322, September.
  85. Schneider, Kerstin, 2005. "Union wage setting and progressive income taxation with heterogeneous labor: theory and evidence from the German income tax reforms 1986-1990," Labour Economics, Elsevier, Elsevier, vol. 12(2), pages 205-222, April.
  86. Liang, Che-Yuan, 2014. "Distribution-Free Structural Estimation with Nonlinear Budget Sets," Working Paper Series, Center for Fiscal Studies 2014:4, Uppsala University, Department of Economics.
  87. Gravelle, Jane G., 1995. "Behavioral Feedback Effects and the Revenue-Estimating Process," National Tax Journal, National Tax Association, vol. 48(3), pages 463-77, September.
  88. Auerbach, Alan J., 2002. "The Bush Tax Cut and National Saving," National Tax Journal, National Tax Association, vol. 55(3), pages 387-407, September.
  89. repec:hal:wpaper:halshs-00586292 is not listed on IDEAS
  90. Santo Milasi, 2012. "Top Income Shares and Budget Deficits," CEIS Research Paper, Tor Vergata University, CEIS 249, Tor Vergata University, CEIS, revised 08 Aug 2013.
  91. Saez, Emmanuel, 2004. "Direct or indirect tax instruments for redistribution: short-run versus long-run," Journal of Public Economics, Elsevier, Elsevier, vol. 88(3-4), pages 503-518, March.
  92. ColemanII, Wilbur John, 2000. "Welfare and optimum dynamic taxation of consumption and income," Journal of Public Economics, Elsevier, Elsevier, vol. 76(1), pages 1-39, April.
  93. Ross Finnie & Ian Irvine, 2006. "Mobility and Gender at the Top Tail of the Earnings Distribution," The Economic and Social Review, Economic and Social Studies, Economic and Social Studies, vol. 37(2), pages 149-173.
  94. John Creedy & Norman Gemmell, 2008. "Corporation Tax Asymmetries:Effective Tax Rates and Profit Shifting," Department of Economics - Working Papers Series, The University of Melbourne 1028, The University of Melbourne.
  95. Lopez-Rodriguez, David, 2011. "The scope of political redistribution with proportional income taxation," MPRA Paper 44150, University Library of Munich, Germany, revised 2012.
  96. Steven F. Lehrer & Nuno Sousa Pereira, 2008. "Worker Sorting, Health Insurance and Wages: Further Evidence from Displaced Workers in the United States," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto 0804, Universidade do Porto, Faculdade de Economia do Porto.
  97. Agell, Jonas & Persson, Mats & Sacklen, Hans, 2004. "The effects of tax reform on labor supply, tax revenue and welfare when tax avoidance matters," European Journal of Political Economy, Elsevier, vol. 20(4), pages 963-982, November.
  98. Kubik, Jeffrey D., 2004. "The incidence of personal income taxation: evidence from the tax reform act of 1986," Journal of Public Economics, Elsevier, Elsevier, vol. 88(7-8), pages 1567-1588, July.
  99. Karel Mertens, 2013. "Marginal Tax Rates and Income: New Time Series Evidence," NBER Working Papers 19171, National Bureau of Economic Research, Inc.
  100. Showalter, Mark H. & Thurston, Norman K., 1997. "Taxes and labor supply of high-income physicians," Journal of Public Economics, Elsevier, Elsevier, vol. 66(1), pages 73-97, October.
  101. Auerbach, Alan J., 1996. "Measuring the Impact of Tax Reform," National Tax Journal, National Tax Association, vol. 49(4), pages 665-73, December.
  102. Singleton, Perry, 2011. "The Effect Of Taxes On Taxable Earnings: Evidence From The 2001 And Related U.S. Federal Tax Acts," National Tax Journal, National Tax Association, vol. 64(2), pages 323-51, June.
  103. Alan J. Auerbach, 1996. "Dynamic Revenue Estimation," Journal of Economic Perspectives, American Economic Association, American Economic Association, vol. 10(1), pages 141-157, Winter.
  104. Chiaki Moriguchi & Emmanuel Saez, 2006. "The Evolution of Income Concentration in Japan, 1886-2002: Evidence from Income Tax Statistics," NBER Working Papers 12558, National Bureau of Economic Research, Inc.