Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
NBER Working Paper No. 17616
---- Acknowledgements ----
We thank co-editor Karl Scholz, Marco Bassetto, Wojciech Kopczuk, Laszlo Sandor, Florian Scheuer, Joel Slemrod, two anonymous referees, and numerous seminar participants for useful discussions and comments. Rolf Aaberge, Markus Jantti, Brian Nolan, Esben Schultz, and Floris Zoutman helped us gather international top marginal tax rate data. We are very thankful to Miguel Ferreira for sharing the international CEO data from Fernandes, Ferreira, Matos, and Murphy (2013) with us. We acknowledge nancial support from the Center for Equitable Growth at UC Berkeley and the MacArthur foundation. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.