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| Author: | Atkinson, A. B. |
| Title: | Comparing the distribution of top incomes across countries |
| Journal: | Journal of the European Economic Association
2005 : APR-MAY, VOL. 3:2-3, p. 393-401 |
| Index terms: | country comparisons income distribution tax avoidance taxation |
| Language: | eng |
| Abstract: | Comparing the distribution of top incomes across countries raises many methodological problems, such as including differences in tax legislation and in tax avoidance, the definition of the income unit, and the definition of a control total for income. This article analyses the significance of this these problems in three applications: comparing top income shares at a point in time, analysing the extent of convergence or divergence over time, and setting national changes in the context of the world distribution of income. |
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