variances and cell means for all topcoded income values in the public-use version of these data. We then provide a procedure … imputing its topcoded income values. As an example of its value we show how our new procedure improves on existing imputation …

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 … the share of income they hold. We provide a cautionary tale from Australia of how comprehensive tax reform legislation in …

Recent research on United States levels and trends in income inequality vary substantially in how they measure income …. Piketty and Saez (2003) examine market income of tax units based on IRS tax return data, DeNavas-Walt, Proctor, and Smith … (2012) and most CPS-based research uses pre-tax, post-transfer cash income of households, while the CBO (2012) uses both …