Measuring Top Incomes Using Tax Record Data: A Cautionary Tale from Australia
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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
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美国国家经济研究局创建时间：
2013-06-01
