Measuring Top Incomes Using Tax Record Data: A Cautionary Tale from Australia

Author:

Burkhauser Richard V.,Hahn Markus H.,Wilkins Roger

Publisher

Elsevier BV

Reference31 articles.

1. As an example, suppose we want to calculate the income share held by the top 1 per cent for the tax year 2009. We are therefore using information from the 2009 Taxation Statistics (see Table A11). For this exercise, the income measure we are interested in is "Total income minus imputation credits and capital gains;The results of steps 1 and 2 are listed in the right section of Table A11

2. For this income bracket, H lies between 1.18 and 0.57. This income bracket has a lower bound of $180,001 and an upper bound of $250,000. The mean;Since we have chosen 1, we will impute from income bracket 19

3. 72% of the income (total income minus imputation credits and net capital gains). (Note that due to the use of rounded numbers, the top 1 per cent share;Thus;2009, the top 1 per cent held 7

4. Australian System of National Accounts;Table 36. Household Income Account,2012

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3