| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w7525 |
| 来源ID | Working Paper 7525 |
| The Income and Tax Share of Very High Income Households, 1960-1995 | |
| Daniel R. Feenberg; James M. Poterba | |
| 发表日期 | 2000-02-01 |
| 出版年 | 2000 |
| 语种 | 英语 |
| 摘要 | This paper presents new information on the fraction of adjusted gross income, and of wages and salaries, that is reported by taxpayers in the top one half of one percent of the income distribution. This corresponds to roughly five hundred thousand households in the late 1990s. This paper relies on data from the Treasury's Individual Income Tax Model for the period 1960-1995. The definition of adjusted gross income is standardized, so that changes in the tax law do not affect the measured concentration of AGI. The results suggest that the share of AGI reported by the highest income households increased significantly between the early 1980s and the mid-1990s, with most of the increase taking place in the years immediately following the Tax Reform Act of 1986. While we find some evidence of transitory changes in the concentration of income around major tax changes, which may be the result of income retiming by high income taxpayers, re-timing does not seem to explain most of the changes since 1986. |
| 主题 | Public Economics ; Taxation ; Microeconomics ; Market Structure and Distribution |
| URL | https://www.nber.org/papers/w7525 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/565073 |
| 推荐引用方式 GB/T 7714 | Daniel R. Feenberg,James M. Poterba. The Income and Tax Share of Very High Income Households, 1960-1995. 2000. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w7525.pdf（994KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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