Trends in Top Incomes and their Tax Policy Implications
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper uses data derived from tax returns to analyse trends in the share of pre-tax personal income
going to top income recipients. These data provide a more reliable source of information on top incomes
than household surveys and allow a perspective of almost a century. Since the early 1980s there has been a
recovery in the share of top...
