Yonzan, Nishant; Milanović, Branko; Morelli, Salvatore; … - 2020
The paper uses the flexibility of household survey data to align their income categories and recipient units with the … income categories and units found in data produced by tax authorities. Our analyses, based on a standardized definition of … fiscal income, allow us to locate, for top-income groups, the sources of discrepancy. We find, using the cases of the United …