This paper presents new information on the fraction of adjusted gross income, and of wages and salaries, that is … reported by taxpayers in the top one half of one percent of the income distribution. This corresponds to roughly five hundred … thousand households in the late 1990s. This paper relies on data from the Treasury's Individual Income Tax Model for the period …

Rising levels of income inequality and tight government budgets have spurred discussions in many developing nations … about how to appropriately tax high-income earners. In this paper, we study taxpayer responses to an increase in the top … identification design. We establish that treated taxpayers strongly reduce their reported taxable income in response to the tax …

This paper presents a model of an urban area with local income taxes used to finance a local public good. Households …-community model assuming single-peaked distributions for both income and housing taste. The equilibrium features income segregation of … poor communities and vice-versa. The calibrated model is able to explain the substantial differences in local income tax …