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 …

-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 …

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 …

We use the 1988 PSID to study the effects of income and wealth on transfers of money and time between individuals and … transfers are only weakly related to income differences. Richer siblings give more to parents and receive less. Among parents … in the cross section or in the analysis using siblings that parental income or wealth raises time transfers from children …

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 economics workings of the corporate income tax remain controversial. Harberger's seminal 1962 article viewed the … triggers the firm's classification as a corporation subject to income taxation. But going public has an upside. It permits …

income tax produces rapid and dramatic increases in the model's level of U.S. investment, output, and real wages, making the …

This year marks the twenty-fifth anniversary of Arnold Harberger's celebrated model of the corporation income tax … understanding the incidence and excess burden of the corporate income tax remains in question. One difficulty confronting all …