| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w19121 |
| 来源ID | Working Paper 19121 |
| Measuring Top Incomes Using Tax Record Data: A Cautionary Tale from Australia | |
| Richard V. Burkhauser; Markus H. Hahn; Roger Wilkins | |
| 发表日期 | 2013-06-13 |
| 出版年 | 2013 |
| 语种 | 英语 |
| 摘要 | 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 by these groups will conflate such an expansion with an increase in the share of income they hold. We provide a cautionary tale from Australia of how comprehensive tax reform legislation in 1985 substantially altered Australian top income series, especially those that do not separate taxable realized capital gains from other taxable income. |
| 主题 | Public Economics ; Health, Education, and Welfare ; Labor Economics |
| URL | https://www.nber.org/papers/w19121 |
| 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/576796 |
| 推荐引用方式 GB/T 7714 | Richard V. Burkhauser,Markus H. Hahn,Roger Wilkins. Measuring Top Incomes Using Tax Record Data: A Cautionary Tale from Australia. 2013. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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