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Longitudinal Study: HILDA
Title: Measuring Top Incomes Using Tax Record Data: A Cautionary Tale from Australia
Authors: Burkhauser, R.V. 
Burkhauser, Richard V. 
Wilkins, R 
Hahn, M 
Wilkins, Roger 
Institution: Melbourne Institute of Applied Economic and Social Research
Publication Date: Jun-2013
Pages: 72
Keywords: personal income
income inequality
Top incomes
tax-based data
Abstract: Atkinson, Piketty, and Saez (2011) survey an important new literature using income taxbased data to measure the share of income held by top income groups. But changes in tax legislation that expand the tax base to include income sources (e.g. capital gains, dividends, etc.) disproportionately held by these groups will conflate such an expansion with an increase in the share of income they hold. We provide a cautionary tale from Australia of how comprehensive tax reform legislation in 1985 substantially altered Australian top income series, especially those that do not separate taxable realized capital gains from other taxable income.
ISBN: ISSN 1328-4991 (Print) ISSN 1447-5863 (Online) ISBN 978-0-7340-4314-6
Keywords: Income & Finance; Income & Finance -- Taxation; Income & Finance -- Income inequality
Research collection: Reports and technical papers
Appears in Collections:Reports

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