G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w23007
来源IDWorking Paper 23007
Recent Trends in U.S. Top Income Shares in Tax Record Data Using More Comprehensive Measures of Income Including Accrued Capital Gains
Jeff Larrimore; Richard V. Burkhauser; Gerald Auten; Philip Armour
发表日期2017-01-02
出版年2017
语种英语
摘要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 implement the Internal Revenue Code. Using IRS tax record data since 1989 statistically matched to Survey of Consumer Finances and Census data for income sources not available in tax data, we explore the robustness of levels and trends in inequality using the top income literature’s tax return market income definition (Saez 2016) compared to more comprehensive income measures. We find that focusing solely on market income misses the important redistributive effects of government taxes and transfers. In addition, we find that the use of taxable realized capital gains changes the level and trend in top incomes relative to an accrued capital gains measure that is more consistent with Haig-Simons income definitions.
主题Microeconomics ; Market Structure and Distribution ; Public Economics ; Taxation ; Labor Economics ; Labor Compensation
URLhttps://www.nber.org/papers/w23007
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/580680
推荐引用方式
GB/T 7714
Jeff Larrimore,Richard V. Burkhauser,Gerald Auten,et al. Recent Trends in U.S. Top Income Shares in Tax Record Data Using More Comprehensive Measures of Income Including Accrued Capital Gains. 2017.
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
w23007.pdf(741KB)智库出版物 限制开放CC BY-NC-SA浏览
个性服务
推荐该条目
保存到收藏夹
导出为Endnote文件
谷歌学术
谷歌学术中相似的文章
[Jeff Larrimore]的文章
[Richard V. Burkhauser]的文章
[Gerald Auten]的文章
百度学术
百度学术中相似的文章
[Jeff Larrimore]的文章
[Richard V. Burkhauser]的文章
[Gerald Auten]的文章
必应学术
必应学术中相似的文章
[Jeff Larrimore]的文章
[Richard V. Burkhauser]的文章
[Gerald Auten]的文章
相关权益政策
暂无数据
收藏/分享
文件名: w23007.pdf
格式: Adobe PDF
此文件暂不支持浏览

除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。