NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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Employment Structure and the Rise of the Modern Tax System

Anders Jensen

NBER Working Paper No. 25502
Issued in January 2019

---- Acknowledgments ----

I thank Oriana Bandiera, Tim Besley, Henrik Kleven and Emmanuel Saez for relentless support on this project. I am grateful to David Autor, Alan Auerbach, Pierre Bachas, Michael Best, Lucie Gadenne, Francois Gerard, Michael Keen, Asim Khwaja, Wojciech Kopczuk, Camille Landais, Joana Naritomi, Paul Niehaus, Ben Olken, Torsten Persson, Jim Poterba, Dina Pomeranz, Roger Gordon, Joel Slemrod, Johannes Spinnewijn, Stefanie Stantcheva, John Van Reenen, Hans-Joachim Voth, Danny Yagan, Gabriel Zucman, as well as seminar participants at Chicago Harris, Columbia, Harvard, HKS, IIES, MIT, Northwestern, Stanford, Toulouse School of Economics, UC Berkeley, UC San Diego, UCLA, University of Michigan, University of Zurich, Warwick, Yale, and ZEW, for helpful comments. The views expressed herein are those of the author and do not necessarily reflect the views of the National Bureau of Economic Research.

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