美国的收入不平等：利用税收数据衡量长期趋势

IF 6.9 1区经济学 Q1 ECONOMICS

Journal of Political Economy Pub Date : 2023-11-14 DOI:10.1086/728741

Gerald E. Auten, David Splinter

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引用次数: 0

摘要

仅根据个人报税表估算的最高收入份额（Piketty 和 Saez，2003 年）因税基变化、重大社会变革和收入来源缺失而存在偏差。解决这些问题需要大量假设，特别是在扩大纳税申报表以外的收入时。本文展示了对税收技术问题进行调整的效果，以及对缺失收入来源分配的其他假设的敏感性。我们对国民收入分配的估算表明，自 1980 年以来，与其他基于税收的研究相比，最高收入份额较低，且增长幅度较小。自 20 世纪 60 年代初以来，政府转移支付的增加和税收累进性导致税后最高收入份额变化不大。本文体现了联合委员会的观点，但作为联合委员会参众两院的成员，本文不代表联合委员会的观点。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Income Inequality in the United States: Using Tax Data to Measure Long-Term Trends

Top income share estimates based only on individual tax returns (Piketty and Saez, 2003) are biased by tax-base changes, major social changes, and missing income sources. Addressing these issues requires numerous assumptions, especially for broadening income beyond that reported on tax returns. This paper shows the effects of adjusting for technical tax issues and the sensitivity to alternative assumptions for distributing missing income sources. Our estimates of the distribution of national income suggest that since 1980 top income shares are lower and have increased less than other tax-based studies. Since the early 1960s, increasing government transfers and tax progressivity have resulted in little change in after-tax top income shares. data Views and opinions expressed are of the and do official Treasury or policy. This paper embodies the of the Joint Committee on but as members of both and both houses of the Joint Committee

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来源期刊

Journal of Political Economy ECONOMICS-

CiteScore

15.20

自引率

2.40%

发文量

134

期刊介绍： Established in 1892, the Journal of Political Economy (JPE) stands as one of the oldest and most esteemed journals in economics. It showcases significant research and scholarship in economic theory and practice, with a focus on publishing highly selective, widely cited articles of current relevance. JPE's analytical, interpretive, and empirical studies cover diverse areas such as monetary theory, fiscal policy, labor economics, development, micro- and macroeconomic theory, international trade and finance, industrial organization, and social economics. Essential reading for economists seeking to stay abreast of groundbreaking research in the field.