Comparing the Distribution of Top Incomes across Countries.

Journal article

Comparing the distribution of top incomes across countries raises many methodological problems, including differences in tax legislation and in tax avoidance, the definition of the income unit, and the definition of a control total for income. The paper considers the significance of these problems in three applications: comparing top income shares at a point in time, analyzing the extent of convergence or divergence over time, and setting national changes in the context of the world distribution of income.

Authors: Atkinson, A

• Publisher: MIT Press
• Journal: Journal of the European Economic Association
• Volume: 3
• Issue: 2-3
• Pages: 393 - 401
• Publication date: 2005-01-01
• DOI: 10.1162/jeea.2005.3.2-3.393
• ISSN: 1542-4766
• Language: English