IDEAS home Printed from https://ideas.repec.org/r/nbr/nberch/10880.html
   My bibliography  Save this item

Income Inequality and the Incomes of Very High-Income Taxpayers: Evidence from Tax Returns

In: Tax Policy and the Economy, Volume 7

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011. "Einfach ist nicht immer gerecht : eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 147-160.
  2. Richard Blundell & Monica Costa Dias, 2009. "Alternative Approaches to Evaluation in Empirical Microeconomics," Journal of Human Resources, University of Wisconsin Press, vol. 44(3).
  3. Marcelo Medeiros & Juliana Castro Galvão & Luísa Azevedo Nazareno, 2018. "Correcting the Underestimation of Top Incomes: Combining Data from Income Tax Reports and the Brazilian 2010 Census," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 135(1), pages 233-244, January.
  4. Kopczuk, Wojciech & Saez, Emmanuel, 2004. "Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(2), pages 445-487, June.
  5. Stanley, H.E. & Gabaix, Xavier & Gopikrishnan, Parameswaran & Plerou, Vasiliki, 2007. "Economic fluctuations and statistical physics: Quantifying extremely rare and less rare events in finance," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 382(1), pages 286-301.
  6. Krueger, Alan B. & Mueller, Andreas I., 2011. "Job Search and Job Finding in a Period of Mass Unemployment: Evidence from High-Frequency Longitudinal Data," IZA Discussion Papers 5450, Institute of Labor Economics (IZA).
  7. Gabriel Burdín & Mauricio de Rosa & Andrea Vigorito & Joan Vilá, 2019. "Was falling inequality in all Latin American countries a data-driven illusion? Income distribution and mobility patterns in Uruguay 2009-2016," Documentos de Trabajo (working papers) 19-30, Instituto de Economía - IECON.
  8. Martin Feldstein, 1995. "Behavioral Responses to Tax Rates: Evidence from TRA86," NBER Working Papers 5000, National Bureau of Economic Research, Inc.
  9. Thomas Blanchet & Juliette Fournier & Thomas Piketty, 2022. "Generalized Pareto Curves: Theory and Applications," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 68(1), pages 263-288, March.
  10. Enrico Rubolino & Daniel Waldenström, 2020. "Tax progressivity and top incomes evidence from tax reforms," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 18(3), pages 261-289, September.
  11. Richard Burkhauser & Shuaizhang Feng & Stephen Jenkins & Jeff Larrimore, 2009. "Recent Trends in Top Income Shares in the USA: Reconciling Estimates from March CPS and IRS Tax Return Data," Working Papers 09-26, Center for Economic Studies, U.S. Census Bureau.
  12. Richard Burkhauser & Shuaizhang Feng & Stephen Jenkins & Jeff Larrimore, 2011. "Estimating trends in US income inequality using the Current Population Survey: the importance of controlling for censoring," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 9(3), pages 393-415, September.
  13. Julien Champagne & André Kurmann & Jay Stewart, 2016. "Reconciling the Differences in Aggregate U.S. Wage Series," Staff Working Papers 16-1, Bank of Canada.
  14. Chen, Shu-Hua, 2020. "Inequality-growth nexus under progressive income taxation," Journal of Macroeconomics, Elsevier, vol. 65(C).
  15. Serhan Cevik & Carolina Correa‐Caro, 2020. "Taking down the wall: Transition and inequality," Review of Development Economics, Wiley Blackwell, vol. 24(1), pages 238-253, February.
  16. Matthew Fisher-Post, 2020. "Examining the Great Leveling: New Evidence on Midcentury American Inequality," PSE Working Papers hal-02876981, HAL.
  17. Bargain, Olivier & Dolls, Mathias & Immervoll, Herwig & Neumann, Dirk & Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2011. "Tax Policy and Income Inequality in the U.S., 1978-2009: A Decomposition Approach," IZA Discussion Papers 5910, Institute of Labor Economics (IZA).
  18. Alan J. Auerbach & Joel Slemrod, 1997. "The Economic Effects of the Tax Reform Act of 1986," Journal of Economic Literature, American Economic Association, vol. 35(2), pages 589-632, June.
  19. Yesim Kustepeli & Onur Sapci, 2006. "Personal Income Tax Elasticity in Turkey: 1975-2005," Discussion Paper Series 06/01, Dokuz Eylül University, Faculty of Business, Department of Economics, revised 11 Jul 2006.
  20. Kay Blaufus & Frank Hechtner & Axel Möhlmann, 2017. "The Effect of Tax Preparation Expenses for Employees: Evidence from Germany," Contemporary Accounting Research, John Wiley & Sons, vol. 34(1), pages 525-554, March.
  21. Saez, Emmanuel & Alvaredo, Facundo, 2006. "Income and Wealth Concentration in Spain in a Historical and Fiscal Perspective," CEPR Discussion Papers 5836, C.E.P.R. Discussion Papers.
  22. Emmanuel Saez & Michael R. Veall, 2003. "The Evolution of High Incomes in Canada, 1920-2000," Quantitative Studies in Economics and Population Research Reports 382, McMaster University.
  23. José Ma Durán‐Cabré & Alejandro Esteller‐Moré, 2010. "Tax Data For Wealth Concentration Analysis: An Application To Spanish Wealth Tax," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 56(3), pages 620-631, September.
  24. Emmanuel Saez, 2017. "Taxing the Rich More: Preliminary Evidence from the 2013 Tax Increase," Tax Policy and the Economy, University of Chicago Press, vol. 31(1), pages 71-120.
  25. Jonathan L. Willis & Julie Wroblewski, 2007. "What happened to the gains from strong productivity growth?," Economic Review, Federal Reserve Bank of Kansas City, vol. 92(Q I), pages 5-23.
  26. Robert A. Moffitt & Mark Wilhelm, 1998. "Taxation and the Labor Supply: Decisions of the Affluent," NBER Working Papers 6621, National Bureau of Economic Research, Inc.
  27. Florian Scheuer & Iván Werning, 2017. "The Taxation of Superstars," The Quarterly Journal of Economics, Oxford University Press, vol. 132(1), pages 211-270.
  28. Paul Eckerstorfer & Johannes Halak & Jakob Kapeller & Bernhard Schütz & Florian Springholz & Rafael Wildauer, 2016. "Correcting for the Missing Rich: An Application to Wealth Survey Data," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62(4), pages 605-627, December.
  29. Arindam Das-Gupta & Ira Gang, 2000. "Decomposing Revenue Effects of Tax Evasion and Tax Structure Changes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(2), pages 177-194, March.
  30. Alvaredo, Facundo, 2009. "Top incomes and earnings in Portugal 1936-2005," Explorations in Economic History, Elsevier, vol. 46(4), pages 404-417, October.
  31. Iris Claus & Jorge Martinez-Vazquez & VIoleta Vulovic, 2012. "Government Fiscal Policies and Redistribution in Asian Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1213, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  32. Bargain, Olivier & Dolls, Mathias & Immervoll, Herwig & Neumann, Dirk & Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2013. "Partisan Tax Policy and Income Inequality in the U.S., 1979-2007," IZA Discussion Papers 7190, Institute of Labor Economics (IZA).
  33. Maryam Akmal & Sanjeev Gupta & João Tovar Jalles, 2020. "Tax Revenue Reforms and Income Distribution in Developing Countries," Policy Papers 175b, Center for Global Development.
  34. Yin-Chi Wang & Ping Wang & Chong Yip & Pei-Ju Liao, 2017. "Educational Choice, Rural-urban Migration and Economic Development: The Role of Zhaosheng in China," 2017 Meeting Papers 738, Society for Economic Dynamics.
  35. Xavier Gabaix & Jean‐Michel Lasry & Pierre‐Louis Lions & Benjamin Moll, 2016. "The Dynamics of Inequality," Econometrica, Econometric Society, vol. 84, pages 2071-2111, November.
  36. Charles T. Carlstrom & David Altig, 1999. "Marginal Tax Rates and Income Inequality in a Life-Cycle Model," American Economic Review, American Economic Association, vol. 89(5), pages 1197-1215, December.
  37. Jin Seo Cho & Myung-Ho Park & Peter C. B. Phillips, 2018. "Practical Kolmogorov–Smirnov Testing by Minimum Distance Applied to Measure Top Income Shares in Korea," Journal of Business & Economic Statistics, Taylor & Francis Journals, vol. 36(3), pages 523-537, July.
  38. Felix Koenig, 2023. "Technical Change and Superstar Effects: Evidence from the Rollout of Television," American Economic Review: Insights, American Economic Association, vol. 5(2), pages 207-223, June.
  39. repec:aia:aiaswp:wp14 is not listed on IDEAS
  40. Alan J. Auerbach, 1994. "The US Fiscal Problem: Where We Are, How We Got Here, and Where We're Going," NBER Chapters, in: NBER Macroeconomics Annual 1994, Volume 9, pages 141-186, National Bureau of Economic Research, Inc.
  41. Aronsson, Thomas & Jenderny, Katharina & Lanot, Gauthier, 2022. "The quality of the estimators of the ETI," Journal of Public Economics, Elsevier, vol. 212(C).
  42. James M. Poterba & Daniel R. Feenberg, 2000. "The Income and Tax Share of Very High-Income Households, 1960-1995," American Economic Review, American Economic Association, vol. 90(2), pages 264-270, May.
  43. Joel Slemrod, 1996. "High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response," NBER Chapters, in: Empirical Foundations of Household Taxation, pages 169-192, National Bureau of Economic Research, Inc.
  44. Julien Champagne & André Kurmann, 2010. "The Great Increase in Relative Volatility of Real Wages in the United States," Cahiers de recherche 1010, CIRPEE.
  45. Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2012. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(3), pages 196-213, August.
  46. Brian J. Hall & Jeffrey B. Liebman, 2000. "The Taxation of Executive Compensation," NBER Chapters, in: Tax Policy and the Economy, Volume 14, pages 1-44, National Bureau of Economic Research, Inc.
  47. Yongzheng Liu, 2017. "Internet and income inequality: A research note," Economics Bulletin, AccessEcon, vol. 37(4), pages 2846-2853.
  48. Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2022. "Do Corporate Tax Cuts Increase Income Inequality?," Tax Policy and the Economy, University of Chicago Press, vol. 36(1), pages 35-91.
  49. Christian Frey & Christoph Gorgas & Christoph A. Schaltegger, 2017. "The Long Run Effects of Taxes and Tax Competition on top Income Shares: An Empirical Investigation," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 63(4), pages 792-820, December.
  50. Burdín, Gabriel & De Rosa, Mauricio & Vigorito, Andrea & Vilá, Joan, 2022. "Falling inequality and the growing capital income share: Reconciling divergent trends in survey and tax data," World Development, Elsevier, vol. 152(C).
  51. repec:pri:indrel:dsp014j03cz656 is not listed on IDEAS
  52. Kevin B. Moore, 2004. "The effects of the 1986 and 1993 tax reforms on self-employment," Finance and Economics Discussion Series 2004-05, Board of Governors of the Federal Reserve System (U.S.).
  53. Claudio A Agostini & Bárbara Flores & Claudia Martinez, 2011. "Equidad Tributaria Horizontal en el Impuesto al Ingreso en Chile," Working Papers wp_012, Adolfo Ibáñez University, School of Government.
  54. Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2011. "Top Incomes in the Long Run of History," Journal of Economic Literature, American Economic Association, vol. 49(1), pages 3-71, March.
  55. Raymundo M. Campos-Vazquez & Emmanuel Chavez & Gerardo Esquivel, 2016. "Estimating top income shares without tax return data: Mexico since the 1990s," Serie documentos de trabajo del Centro de Estudios Económicos 2016-04, El Colegio de México, Centro de Estudios Económicos.
  56. Gordon, Robert J. & Dew-Becker, Ian, 2008. "Controversies about the Rise in American Inequality: A Survey," CEPR Discussion Papers 6817, C.E.P.R. Discussion Papers.
  57. Bargain, Olivier & Dolls, Mathias & Immervoll, Herwig & Neumann, Dirk & Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2014. "Tax policy and income inequality in the US, 1979-2007," ZEW Discussion Papers 14-001, ZEW - Leibniz Centre for European Economic Research.
  58. Matthew Fisher-Post, 2020. "Examining the Great Leveling: New Evidence on Midcentury American Inequality," World Inequality Lab Working Papers hal-02876981, HAL.
  59. Carla Krolage & Andreas Peichl & Daniel Waldenström, 2018. "Richer or more Numerous or both? The Role of Population and Economic Growth for Top Income Shares," CESifo Working Paper Series 7385, CESifo.
  60. David E. Altig & Charles T. Carlstrom, 1995. "Marginal tax rates and income inequality: a quantitative-theoretic analysis," Working Papers (Old Series) 9508, Federal Reserve Bank of Cleveland.
  61. Alexis Akira Toda & Yulong Wang, 2021. "Efficient minimum distance estimation of Pareto exponent from top income shares," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 36(2), pages 228-243, March.
  62. Basil Dalamagas, 2011. "A Dynamic Approach to Tax Evasion," Public Finance Review, , vol. 39(2), pages 309-326, March.
  63. Segura III, Jerome, 2016. "A Regional Tale of Two Income Taxes," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 46(2), December.
  64. Advani, Arun & Summers, Andy & Tarrant, Hannah, 2022. "Measuring top income shares in the UK," CAGE Online Working Paper Series 610, Competitive Advantage in the Global Economy (CAGE).
  65. Frank Levy & Peter Temin, 2007. "Inequality and Institutions in 20th Century America," NBER Working Papers 13106, National Bureau of Economic Research, Inc.
  66. B. Douglas Bernheim, 2010. "Emmanuel Saez: 2009 John Bates Clark Medalist," Journal of Economic Perspectives, American Economic Association, vol. 24(3), pages 183-206, Summer.
  67. Brian J. Hall & Jeffrey B. Liebman, 1998. "Are CEOs Really Paid Like Bureaucrats?," The Quarterly Journal of Economics, Oxford University Press, vol. 113(3), pages 653-691.
  68. Kuo-Shing Chen & Chien-Chiang Lee & Huolien Tsai, 2019. "Taxation of Wealthy Individuals, Inequality Governance and Corporate Social Responsibility," Sustainability, MDPI, vol. 11(7), pages 1-23, March.
  69. Raymundo M. Campos-Vazquez & Emmanuel Chavez & Gerardo Esquivel, 2017. "Growth is (really) good for the (really) rich," The World Economy, Wiley Blackwell, vol. 40(12), pages 2639-2675, December.
  70. Joel Slemrod & Wojciech Kopczuk, 2000. "The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors," NBER Working Papers 7960, National Bureau of Economic Research, Inc.
  71. repec:pri:cepsud:215krueger is not listed on IDEAS
  72. Thomas L. Hungerford, 2010. "The Redistributive Effect of Selected Federal Transfer and Tax Provisions," Public Finance Review, , vol. 38(4), pages 450-472, July.
  73. Thomas Piketty & Emmanuel Saez, 2001. "Income Inequality in the United States, 1913-1998 (series updated to 2000 available)," NBER Working Papers 8467, National Bureau of Economic Research, Inc.
  74. Douglas L. Campbell & Lester Lusher, 2016. "Trade Shocks, Taxes, and Inequality," Working Papers w0220, Center for Economic and Financial Research (CEFIR).
  75. Martin Ravallion, 2022. "Missing Top Income Recipients," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 20(1), pages 205-222, March.
  76. Krueger, Alan B. & Mueller, Andreas I., 2011. "Job Search and Job Finding in a Period of Mass Unemployment: Evidence from High-Frequency Longitudinal Data," IZA Discussion Papers 5450, Institute of Labor Economics (IZA).
  77. Cevik, Serhan & Jalles, João Tovar, 2023. "For whom the bell tolls: Climate change and income inequality," Energy Policy, Elsevier, vol. 174(C).
  78. Fatih Guvenen & Greg Kaplan, 2017. "Top Income Inequality in the 21st Century: Some Cautionary Notes," Quarterly Review, Federal Reserve Bank of Minneapolis, issue October, pages 2-15.
  79. Frydman, Carola & Molloy, Raven S., 2011. "Does tax policy affect executive compensation? Evidence from postwar tax reforms," Journal of Public Economics, Elsevier, vol. 95(11), pages 1425-1437.
  80. Matthew Odedokun & Jeffery I. Round, 2001. "Determinants of Income Inequality and its Effects on Economic Growth: Evidence from African Countries," WIDER Working Paper Series DP2001-103, World Institute for Development Economic Research (UNU-WIDER).
  81. Seth H. Giertz, 2004. "Recent Literature on Taxable-Income Elasticities: Technical Paper 2004-16," Working Papers 16189, Congressional Budget Office.
  82. Feldstein, Martin, 1995. "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act," Journal of Political Economy, University of Chicago Press, vol. 103(3), pages 551-572, June.
  83. Frank Denton & Dean Mountain, 2014. "The implications of mean scaling for the calculation of aggregate consumer elasticities," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 12(3), pages 297-314, September.
  84. Matthew Smith & Danny Yagan & Owen Zidar & Eric Zwick, 2022. "The Rise of Pass-Throughs and the Decline of the Labor Share," American Economic Review: Insights, American Economic Association, vol. 4(3), pages 323-340, September.
  85. Serhan Cevik & Carolina Correa-Caro, 2020. "Growing (un)equal: fiscal policy and income inequality in China and BRIC+," Journal of the Asia Pacific Economy, Taylor & Francis Journals, vol. 25(4), pages 634-653, October.
  86. Zelda Okatch & Abu Siddique & Anu Rammohan, 2013. "Determinants of Income Inequality in Botswana," Economics Discussion / Working Papers 13-15, The University of Western Australia, Department of Economics.
  87. Kroh Tanja, 2016. "Wie wirken Steuern auf die Einkommens- und Vermögensverteilung?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 65(1), pages 022-046, May.
  88. Tony Atkinson, 2002. "Top Incomes in the United Kingdom Over the Twentieth Century," Economics Series Working Papers 2002-W43, University of Oxford, Department of Economics.
  89. Austan Goolsbee, 1998. "It's Not About the Money: Why Natural Experiments Don't Work on the Rich," NBER Working Papers 6395, National Bureau of Economic Research, Inc.
  90. Ira N. Gang & Arindam Das-Gupta, 1998. "Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction," Departmental Working Papers 199506, Rutgers University, Department of Economics.
  91. Carla Krolage & Andreas Peichl & Daniel Waldenström, 2022. "Long-run trends in top income shares: The role of income and population growth," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 20(1), pages 97-118, March.
  92. Fu Zhiming & Wu Liang & Zhuang Ziguan, 2019. "Labor supply, income distribution, and tax progressivity in a search model," The B.E. Journal of Macroeconomics, De Gruyter, vol. 19(1), pages 1-18, January.
  93. Ramón E. López & Eugenio Figueroa B. & Pablo Gutiérrez C., 2013. "La ‘parte del león’: Nuevas estimaciones de la participación de los súper ricos en el ingreso de Chile," Working Papers wp379, University of Chile, Department of Economics.
  94. Emmanuel Saez, 2004. "Reported Incomes and Marginal Tax Rates, 1960–2000: Evidence and Policy Implications," NBER Chapters, in: Tax Policy and the Economy, Volume 18, pages 117-174, National Bureau of Economic Research, Inc.
  95. Shuhei Aoki & Makoto Nirei, 2016. "Pareto Distribution of Income in Neoclassical Growth Models," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 20, pages 25-42, April.
  96. Facundo Alvaredo, 2008. "Top incomes and earnings in Portugal 1936-2004," PSE Working Papers halshs-00586795, HAL.
  97. Jonathan A. Schwabish, 2006. "Earnings Inequality and High Earners: Changes During and after the Stock Market Boom of the 1990s: Working Paper 2006-06," Working Papers 17738, Congressional Budget Office.
  98. Martin Feldstein & Daniel Feenberg, 1996. "The Effect of Increased Tax Rates on Taxable Income and Economic Efficiency: A Preliminary Analysis of the 1993 Tax Rate Increases," NBER Chapters, in: Tax Policy and the Economy, Volume 10, pages 89-118, National Bureau of Economic Research, Inc.
  99. Roger H. Gordon & Jeffrey K. MacKie-Mason & R. Glenn Hubbard, 1995. "The Importance of Income Shifting to the Design and Analysis of Tax Policy," NBER Chapters, in: Taxing Multinational Corporations, pages 29-38, National Bureau of Economic Research, Inc.
  100. Ramón E. López & Eugenio Figueroa B. & Pablo Gutiérrez C., 2016. "Fundamental accrued capital gains and the measurement of top incomes: an application to Chile," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 14(4), pages 379-394, December.
  101. Momi Dahan & Michel Strawczynski, 2012. "The Optimal Asymptotic Income Tax Rate," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 14(5), pages 737-755, October.
  102. Austan Goolsbee, 2000. "What Happens When You Tax the Rich? Evidence from Executive Compensation," Journal of Political Economy, University of Chicago Press, vol. 108(2), pages 352-378, April.
  103. Roger H. Gordon & Joel Slemrod, 1998. "Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?," NBER Working Papers 6576, National Bureau of Economic Research, Inc.
  104. Ji Hyung Lee & Yuya Sasaki & Alexis Akira Toda & Yulong Wang, 2022. "Capital and Labor Income Pareto Exponents in the United States, 1916-2019," Papers 2206.04257, arXiv.org.
  105. Boadway, Robin & Jacquet, Laurence, 2008. "Optimal marginal and average income taxation under maximin," Journal of Economic Theory, Elsevier, vol. 143(1), pages 425-441, November.
  106. Pei-Ju Liao & Ping Wang & Yin-Chi Wang & Chong K. Yip, 2022. "Educational choice, rural–urban migration and economic development," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 74(1), pages 1-67, July.
  107. Richard Burkhauser & Markus Hahn & Roger Wilkins, 2015. "Measuring top incomes using tax record data: a cautionary tale from Australia," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 13(2), pages 181-205, June.
  108. Austan Goolsbee, 1999. "Evidence on the High-Income Laffer Curve from Six Decades of Tax Reform," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 30(2), pages 1-64.
  109. Kashif MUNIR & Maryam SULTAN, 2017. "Macroeconomic determinants of income inequality in India and Pakistan," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(4(613), W), pages 109-120, Winter.
  110. Peter Scott & James Walker, 2018. "The Comfortable, the Rich, and the Super-rich. What Really Happened to Top British Incomes During the First Half of the Twentieth Century?," John H Dunning Centre for International Business Discussion Papers jhd-dp2018-07, Henley Business School, University of Reading.
  111. Kumar, Anil & Liang, Che-Yuan, 2020. "Estimating taxable income responses with elasticity heterogeneity," Journal of Public Economics, Elsevier, vol. 188(C).
  112. Andrew A. Samwick, 1996. "Tax Shelters and Passive Losses after the Tax Reform Act of 1986," NBER Chapters, in: Empirical Foundations of Household Taxation, pages 193-233, National Bureau of Economic Research, Inc.
  113. Thomas Piketty, 2003. "Income Inequality in France, 1901-1998," Journal of Political Economy, University of Chicago Press, vol. 111(5), pages 1004-1042, October.
  114. Facundo Alvaredo, 2007. "The Rich in Argentina over the twentieth century: From the Conservative Republic to the Peronist experience and beyond 1932-2004," Working Papers halshs-00588318, HAL.
  115. Gupta, Sanjeev & Jalles, João Tovar, 2022. "Do tax reforms affect income distribution? Evidence from developing countries," Economic Modelling, Elsevier, vol. 110(C).
  116. Matthew Fisher-Post, 2020. "Examining the Great Leveling: New Evidence on Midcentury American Inequality," Working Papers hal-02876981, HAL.
  117. Erik Magnus Sæther, 2005. "Physicians’ Labour Supply: The Wage Impact on Hours and Practice Combinations," LABOUR, CEIS, vol. 19(4), pages 673-703, December.
  118. Nak-Nyeon Kim, 2018. "Top Incomes in Korea: Update, 1933-2016"," Working Papers hal-02878150, HAL.
  119. Bar Michael & Leukhina Oksana, 2009. "To Work or Not to Work: Did Tax Reforms Affect Labor Force Participation of Married Couples?," The B.E. Journal of Macroeconomics, De Gruyter, vol. 9(1), pages 1-30, July.
  120. Feldstein, Martin, 1995. "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act," Journal of Political Economy, University of Chicago Press, vol. 103(3), pages 551-572, June.
  121. Deven Bansod & Geetilaxmi Mohapatra & A. K. Giri, 2017. "Fiscal Policy, Economic Growth and Income Inequality: A Case of Indian Economy," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 20(63), pages 72-88, March.
  122. Gabriel Burdin & Fernando Esponda & Andrea Vigorito, 2004. "Inequality and Top Income in Uruguay: A Comparison between Household Surveys and Income Tax Micro-data," World Inequality Lab Working Papers halshs-02654095, HAL.
  123. Auerbach, Alan J, 1995. "Tax Projections and the Budget: Lessons from the 1980's," American Economic Review, American Economic Association, vol. 85(2), pages 165-169, May.
  124. Carlos Díaz Caro & Jorge Onrubia Fernández, 2015. "Elasticidades de la renta gravable y costes de eficiencia en el IRPF dual," Studies on the Spanish Economy eee2015-02, FEDEA.
  125. Enrico Rubolino & Daniel Waldenström, 2019. "Trends and gradients in top tax elasticities: cross-country evidence, 1900–2014," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 457-485, June.
  126. Stanley, H. Eugene & Plerou, Vasiliki & Gabaix, Xavier, 2008. "A statistical physics view of financial fluctuations: Evidence for scaling and universality," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 387(15), pages 3967-3981.
  127. Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
  128. Nak-Nyeon Kim, 2018. "Top Incomes in Korea: Update, 1933-2016"," World Inequality Lab Working Papers hal-02878150, HAL.
  129. Roine, Jesper & Waldenström, Daniel, 2005. "Top Incomes in Sweden over the Twentieth Century," SSE/EFI Working Paper Series in Economics and Finance 602, Stockholm School of Economics.
  130. Kleven, Henrik J. & Luttmer, Erzo F.P., 2018. "A special issue of the Journal of Public Economics: Honoring the work of Sir Anthony B. Atkinson (1944–2017)," Journal of Public Economics, Elsevier, vol. 162(C), pages 1-3.
  131. José Mª Durán Cabré & Alejandro Esteller Moré, 2007. "An empirical analysis of wealth taxation: Equity Vs.tax compliance," Working Papers XREAP2007-03, Xarxa de Referència en Economia Aplicada (XREAP), revised Jun 2007.
  132. Paul Eckerstorfer & Johannes Halak & Jakob Kapeller & Bernhard Schütz & Florian Springholz & Rafael Wildauer, 2014. "Correcting wealth survey data for the missing rich: The case of Austria," Economics working papers 2014-01, Department of Economics, Johannes Kepler University Linz, Austria.
  133. Sergei Soares & Fernando Gaiger Silveira & Claudio Hamilton dos Santos & Fábio Monteiro Vaz & André Luis Souza, 2009. "O Potencial Distributivo do Imposto de Rendapessoa Física (IRPF)," Discussion Papers 1433, Instituto de Pesquisa Econômica Aplicada - IPEA.
  134. Wojciech Kopczuk, 2015. "What Do We Know about the Evolution of Top Wealth Shares in the United States?," Journal of Economic Perspectives, American Economic Association, vol. 29(1), pages 47-66, Winter.
  135. Saez, Emmanuel, 2003. "The effect of marginal tax rates on income: a panel study of 'bracket creep'," Journal of Public Economics, Elsevier, vol. 87(5-6), pages 1231-1258, May.
  136. Gabriel Burdín & Fernando Esponda & Andrea Vigorito, 2014. "Inequality and top incomes in Uruguay: a comparison between household surveys and income tax micro-data," Commitment to Equity (CEQ) Working Paper Series 1321, Tulane University, Department of Economics.
  137. Piketty, Thomas, 2001. "Income Inequality in France 1901-98," CEPR Discussion Papers 2876, C.E.P.R. Discussion Papers.
  138. Guillermina Jasso, 2020. "Anything Lorenz Curves Can Do, Top Shares Can Do: Assessing the TopBot Family of Inequality Measures," Sociological Methods & Research, , vol. 49(4), pages 947-981, November.
  139. Aur'elien Hazan, 2017. "Stock-flow consistent macroeconomic model with nonuniform distributional constraint," Papers 1708.00645, arXiv.org.
  140. Giertz, Seth, 2004. "Recent Literature on Taxable-Income Elasticities," MPRA Paper 16159, University Library of Munich, Germany.
  141. Hernan Winkler, 2019. "The effect of income inequality on political polarization: Evidence from European regions, 2002–2014," Economics and Politics, Wiley Blackwell, vol. 31(2), pages 137-162, July.
  142. Ugo Troiano, 2017. "Do Taxes Increase Economic Inequality? A Comparative Study Based on the State Personal Income Tax," NBER Working Papers 24175, National Bureau of Economic Research, Inc.
  143. Bartels, Charlotte & Waldenström, Daniel, 2021. "Inequality and top incomes," GLO Discussion Paper Series 959, Global Labor Organization (GLO).
  144. Joel Slemrod & Jon Bakija, 2000. "Does Growing Inequality Reduce Tax Progressivity? Should It?," NBER Working Papers 7576, National Bureau of Economic Research, Inc.
  145. Tony Atkinson, 2002. "Top Incomes in the United Kingdom Over the Twentieth Century," Oxford Economic and Social History Working Papers _043, University of Oxford, Department of Economics.
  146. Showalter, Mark H. & Thurston, Norman K., 1997. "Taxes and labor supply of high-income physicians," Journal of Public Economics, Elsevier, vol. 66(1), pages 73-97, October.
  147. Poterba, James M., 2007. "Income inequality and income taxation," Journal of Policy Modeling, Elsevier, vol. 29(4), pages 623-633.
  148. Joel Slemrod, 1998. "The Economics of Taxing the Rich," NBER Working Papers 6584, National Bureau of Economic Research, Inc.
  149. Edmond Berisha, 2018. "Trickle Down? A little bit," Economics Bulletin, AccessEcon, vol. 38(2), pages 725-732.
  150. Young, Cristobal & Varner, Charles, 2011. "Millionaire Migration and State Taxation of Top Incomes: Evidence From a Natural Experiment," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 255-283, June.
  151. Kim, Youngse, 2003. "Income distribution and equilibrium multiplicity in a stigma-based model of tax evasion," Journal of Public Economics, Elsevier, vol. 87(7-8), pages 1591-1616, August.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.