Burkhauser, Richard V.; Hahn, Markus H.; Wilkins, Roger - Melbourne Institute of Applied Economic and Social … - 2013
Atkinson, Piketty, and Saez (2011) survey an important new literature using income taxbased 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...