Michael Stepner

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IMPORTANCE The relationship between income and life expectancy is well established but remains poorly understood. OBJECTIVES To measure the level, time trend, and geographic variability in the association between income and life expectancy and to identify factors related to small area variation. DESIGN AND SETTING Income data for the US population were(More)
This paper develops a framework to study the effects of tax expenditures on intergenerational mobility using spatial variation in tax expenditures across the United States. We measure intergenerational mobility at the local (census commuting zone) level based on the correlation between parents’ and children’s earnings. We show that the level of local tax(More)
We develop a new method of estimating the impacts of tax policies that uses areas with little knowledge about the policy’s marginal incentives as counterfactuals for behavior in the absence of the policy. We apply this method to characterize the impacts of the Earned Income Tax Credit (EITC) on earnings using administrative tax records covering all(More)
Relationships Between Income, Health Behaviors, and Life Expectancy To the Editor Dr Chetty and colleagues1 analyzed the important relationships between income, health behaviors, and life expectancy. Health behaviors are constrained by individuals’ socioeconomic position through resources and environmental context that affect individuals’ capability for(More)
This paper reviews recent developments in the theory of optimal labor income taxation. We emphasize connections between theory and empirical work that were initially lacking from optimal income tax theory. First, we provide historical and international background on labor income taxation and means-tested transfers. Second, we present the simple model of(More)
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