Levels and Trends in U.S. Income and its Distribution: A Crosswalk from Market Income towards a Comprehensive Haig-Simons Income Approach.
Recent research on U.S. levels and trends in income inequality varies substantially based on how these studies measure income. We crosswalk (move between standards) from a market income of tax units to a more comprehensive measure of income including realized capital gains of households using a unif...
| Publicado en: | Southern Economic Journal Vol. 81; no. 2; pp. 271 - 294 |
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| Autores principales: | , , |
| Formato: | Artículo |
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Wiley-Blackwell
Oct2014
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=99015537&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 99015537 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00384038 SEJ jtl: Southern Economic Journal issn: 00384038 maglogo: N pubinfo: dt: Oct2014 vid: 81 iid: 2 pid: 480 pub: Wiley-Blackwell artinfo: ui: 99015537 10.4284/0038-4038-2013.175 ppf: 271 ppct: 23 formats: fmt: – @attributes: type: T – @attributes: type: P size: 10.6MB tig: atl: Levels and Trends in U.S. Income and its Distribution: A Crosswalk from Market Income towards a Comprehensive Haig-Simons Income Approach. aug: au: Armour, Philip Burkhauser, Richard V. Larrimore, Jeff affil: Cornell University University of Melbourne, Department of Policy Analysis and Management, 259 MVR Hall, Cornell University, Ithaca, NY 14853, USA Federal Reserve Board, 20th and Constitution Avenue, Washington, DC 20551, USA su: United States United States. Internal Revenue Service Income inequality Taxation Capital gains Tax returns sug: subj: Income inequality Taxation United States United States. Internal Revenue Service Public Finance Activities Capital gains Tax returns ab: Recent research on U.S. levels and trends in income inequality varies substantially based on how these studies measure income. We crosswalk (move between standards) from a market income of tax units to a more comprehensive measure of income including realized capital gains of households using a unified data set and replicate common findings in the literature. By using a comprehensive income definition in the spirit of Haig-Simons, considering yearly accrued capital gains rather than focusing on the delayed reporting of capital gains that appear in Internal Revenue Service tax return data, the observed growth in income inequality and top income shares since 1989 is dramatically reduced. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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