Measuring Top Incomes Using Tax Record Data: A Cautionary Tale from Australia
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https://www.nber.org/papers/w19121
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资源简介：
Atkinson, Piketty, and Saez (2011) survey an important new literature using income tax-based data to measure the share of income held by top income groups. But changes in tax legislation that expand the tax base to include income sources (e.g. capital gains, dividends, etc.) disproportionately held
提供机构：
美国国家经济研究局
创建时间：
2013-06-01
