个人所得税外文文献_图文

1、NBER WORKING PAPER SERIESTHE INCOME AND TAX SHARE OF VERY HIGHINCOME HOUSEHOLDS, 1960-1995Daniel R. FeenbergJames M. PoterbaWorking Paper7525NATIONAL BUREAU OF ECONOMIC RESEARCH1050 Massachusetts AvenueCambridge, MA 02138February 2000We are grateful to Brian Hall and Jeffrey Liebman for providing us

2、 with data on CEO compensation, to Daniel Bergstresser for assistance with the Survey of Consumer Finances, and to Nada Eissa for helpful comments. We thank the National Bureau of Economic Research, the National Science Foundation (Poterba, and the Smith Richardson Foundation for research support. T

3、he views expressed herein are those of the authors and are not necessarily those of the National Bureau of Economic Research.© 2000 by Daniel R. Feenberg and James M. Poterba. All rights reserved. Short sections of text, not to exceed two paragraphs, may be quoted without explicit permission pr

4、ovided that full credit, including © notice, is given to the source.The Income and Tax Share of Very High Income Households, 1960-1995Daniel R. Feenberg and James M. PoterbaNBER Working Paper No. 7525February 2000JEL No. H2, D31This paper presents new information on the fraction of adjusted gro

5、ss income, and of wages and salaries, that is reported by taxpayers in the top one half of one percent of the income distribution. This corresponds to roughly five hundred thousand households in the late 1990s. This paper relies on data from the Treasurys Individual Income Tax Model for the period 1

6、960-1995. The definition of adjusted gross income is standardized, so that changes in the tax law do not affect the measured concentration of AGI. The results suggest that the share of AGI reported by the highest income households increased significantly between the early 1980s and the mid-1990s, wi

7、th most of the increase taking place in the years immediately following the Tax Reform Act of 1986. While we find some evidence of transitory changes in the concentration of income around major tax changes, which may be the result of income retiming by high income taxpayers, re-timing does not seem to explain most of the changes since 1986.Daniel R. FeenbergJames M. PoterbaNational Bureau of Economic ResearchDepartment of Eco