Recent Trends in U.S. Top Income Shares in Tax Record Data Using More Comprehensive Measures of Income Including Accrued Capital Gains
收藏NBER2017-01-01 更新2025-01-04 收录
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https://www.nber.org/papers/w23007
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Access to IRS personal income tax records improves researchers ability to track U.S. income and inequality, especially at the very top of the distribution (Piketty and Saez 2003). However, rather than following standard Haig-Simons income definitions, tax form income measures were designed to
提供机构:
美国国家经济研究局
创建时间:
2017-01-01



