Reading list of literature on taxation

Tax incidence

Benzarti, Youssef, and Dorian Carloni. "Who really benefits from consumption tax cuts? Evidence from a large VAT reform in France." American economic journal: economic policy 11.1 (2019): 38-63.
Chetty, Raj, Adam Looney, and Kory Kroft. "Salience and taxation: Theory and evidence." American economic review 99.4 (2009): 1145-1177.
Hastings, Justine, and Ebonya Washington. 2010. "The First of the Month Effect: Consumer Behavior and Store Responses." American Economic Journal: Economic Policy, 2(2): 142–62.

Mandated benefits

D. Acemoglu and J. Angrist, “Consequences of Employment Protection? The Case of the Americans with Disabilities Act,’’ Journal of Political Economy 109(5) 915-957, 2001.

Labor supply

Chetty, R., J. Friedman and E. Saez “Using Differences in Knowledge Across Neighborhoods to Uncover the Impacts of the EITC on Earnings”, American Economic Review, 2013, 103(7), 2683-2721 (link)
Imbens, G.W., D.B. Rubin and B.I. Sacerdote “Estimating the Effect of Unearned Income on Labor Earnings, Savings, and Consumption: Evidence from a Survey of Lottery”, American Economic Review, Vol. 91, 2001, 778-794. (link)
Kleven, Henrik 2020. “The EITC and the Extensive Margin: A Reappraisal”, NBER working paper No. 26405. (link)
Kleven, Henrik “Bunching”, Annual Review of Economics, 8, 2016, 435-464. (link)
Martinez, Isabel, Emmanuel Saez, and Michael Siegenthaler. 2021. “Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays,” American Economic Review 111(2), 506-546. (link)
Saez, E. “Do Taxpayers Bunch at Kink Points?”, AEJ: Economic Policy, Vol. 2, 2010, 180-212. (link)

Taxable income elasticities

A. Goolsbee, “What Happens When You Tax the Rich? Evidence from Executive
Compensation,” Journal of Political Economy, 2001.
Kleven, Henrik and Esben Schultz “Estimating Taxable Income Responses using Danish Tax Reforms”, American Economic Journal: Economic Policy, 6(4), 2014, 271-301 (link)
Piketty, Thomas, Emmanuel Saez, and Stefanie Stantcheva “Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities,” American Economic Journal: Economic Policy 2014, 6(1), 2014, 230-271. (link)

Jakobsen, Katrine, and Kristian Jakobsen, Henrik Kleven, and Gabriel Zucman (2020). “Wealth Taxation and Wealth Accumulation: Evidence from Denmark,” Quarterly Journal of Economics, 135(1): 329-388.
Zwick, Eric, and James Mahon. 2017. “Tax Policy and Heterogeneous Investment Behavior.” American Economic Review 107(1): 217-248.
Chetty, Raj, and Emmanuel Saez. 2005. “Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut.” Quarterly Journal of Economics 120(3): 791-833.
Yagan, Danny. 2015. “Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut.” American Economic Review 105 (12): 3531–63.
R. Chetty, J. Friedman, S. Leth-Petersen, and T. Nielsen, "Active vs. Passive Decisions and Crowd-out in Retirement Savings: Evidence from Denmark," QJE.

TBD

Kleven, H., M. Knudsen, C. Kreiner, S. Pedersen, and E. Saez “Unwilling or Unable to Cheat? Evidence from a Randomized Tax Audit Experiment in Denmark”, Econometrica 79(3), 2011, 651-692. (link)
Pomeranz, Dina. 2015. "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax." American Economic Review, 105(8): 2539-69. (link)

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