Wojciech Kopczuk

Wojciech Kopczuk is a Professor of Economics and of International and Public Affairs, Department of Economics at Columbia University. 

Content by Wojciech Kopczuk
  • Project

    How to Tax Family Firms

    We propose a framework for analyzing tax policy in a context when firms employ relatives (or other trusted individuals) to reduce agency costs. Our focus is on implications for the design of the tax base. We show that, if feasible, pure profit tax is optimal under natural assumptions. However, the key feature of agency costs is that they need not be observable and hence...

    10 Oct 2014 | Joel Slemrod, Wojciech Kopczuk

  • Publication - Working Paper

    Taxation and Family Firms (Working Paper)

    28 Dec 2011 | Wojciech Kopczuk, Joel Slemrod

  • Publication - Policy Brief

    Taxation and Family Firms (Policy Brief)

    28 Dec 2011 | Wojciech Kopczuk, Joel Slemrod