Trends in Top Incomes and their Tax Policy Implications
This paper uses data derived from tax returns to analyse trends in the share of pre-tax personal income going to top income recipients. These data provide a more reliable source of information on top incomes than household surveys and allow a perspective of almost a century. Since the early 1980s th...
Autor principal: | |
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Formato: | Capítulo de libro electrónico |
Idioma: | Inglés |
Publicado: |
Paris :
OECD Publishing
2011.
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Colección: | OECD Taxation Working Papers,
no.4. |
Materias: | |
Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706282806719 |