Estimates of UK income inequality trends differ substantially according to whether estimates are based on household survey data (used for official statistics) or tax return data (used in the top incomes literature). We reconcile differences in variable definitions and combine survey and tax...

I determine UK income inequality levels and trends by combining inequality estimates from tax return data (for the "rich") and household survey data (for the "non-rich"), taking advantage of the better coverage of top incomes in tax return data (which I demonstrate) and creating income variables...

Survey under-coverage of top incomes leads to bias in survey-based estimates of overall income inequality. Using income tax record data in combination with survey data is a potential approach to address the problem; we consider here the UK's pioneering "SPI adjustment" method that implements...