This Briefing Note provides an analysis of the characteristics of high-income individuals and how their incomes have evolved over time. We begin by setting out recent trends in overall income inequality and why these lead us to focus on the pattern of income growth at the very top of the income...

This paper uses tax return data for the period 1951-1990 to investigate the rising share of adjusted gross income (AGI) that is reported on very high income tax returns. We find that most of the increase in the share of AGI reported by high-income taxpayers is due to an increase in reported...