Emmenegger, Jana; Münnich, Ralf T. - In: Jahrbücher für Nationalökonomie und Statistik 243 (2023) 3/4, pp. 285-317
Poor coverage of top incomes in surveys, also referred to as the "missing rich" problem, leads to severe underestimation of income inequality. At the regional level this shortcoming is even more eminent due to small regional sample sizes. Tax records contain more accurate income information at...