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 …

-tax post-transfer income during each of the past four recessions. What distinguishes the Great Recession is that drops in … employment rather than wage earnings drove income declines. In addition, taxes and transfers played a much greater role in … offsetting market income losses --a result largely missed in analyses that do not account for taxes and transfers. This is …

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 …

The cross-national intragenerational income mobility literature assumes within-country mobility is invariant over the … the entire period 1984-2006, we find the conventional result that income mobility is greater in Germany. But when we cut … the data into moving five-year windows and compare mobility before and after reunification, income mobility declines …