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The share of pre-tax income flowing to the top of the UK income distribution increased continually and substantially in the three decades leading up to the financial crisis, but has changed little since 2013. Using microdata sampled from UK tax records, we describe the nature of top incomes in...
Persistent link: https://www.econbiz.de/10013210046
In theory, the U.S. tax system aims to attribute and tax all business income to individuals. But the tax treatment of …
Persistent link: https://www.econbiz.de/10012455902