منابع مشابه
Minimum Distance Testing and Top Income Shares in Korea
We study Kolmogorov-Smirnov goodness of fit tests for evaluating distributional hypotheses where unknown parameters need to be fitted. Following work of Pollard (1979), our approach uses a Cramérvon Mises minimum distance estimator for parameter estimation. The asymptotic null distribution of the resulting test statistic is represented by invariance principle arguments as a functional of a Brow...
متن کاملTop income shares in Canada: recent trends and policy implications
According to Canadian taxfiler data, over the last thirty years there has been a surge in the income shares of the top 1%, top 0.1% and top 0.01% of income recipients, even with longitudinal smoothing by individual using three- or five-year moving averages. Top shares fell in 2008 and 2009, but only by a fraction of the overall surge. Alberta, British Columbia, and Ontario have much more pronou...
متن کاملVolatile Top Income Shares in Switzerland? Reassessing the Evolution Between 1981 and 2010∗
We study the recent evolution of top incomes in Switzerland, analyzing both social security data on labor incomes and tax data on total income. The results show that in the last 20 years, the share of top incomes has risen, and the top 0.01% share even doubled, putting Switzerland similar to European countries for the top 1% group but closer to the U.S. for higher top incomes. However, top inco...
متن کاملNet Income, Gross Income, and Bias in Child Support Awards in Gross Income-Shares States
In this study I discuss the pros and cons of using net income vs. gross income in gross income-shares states. It is argued that the “standardized net” approach is the best approach in determining child support awards based on the combined principles of equity and accuracy. However most states use gross income approaches for the sake of simplicity. Such gross income approaches can generate biase...
متن کاملMichael Parisi Individual Income Tax Rates and Shares , 2001
David Campbell and Michael Parisi are economists with the Individual Statistics Branch Returns Analysis Section. This article was written under the direction of Jeff Hartzok, Chief. T axpayers filed 130.3 million returns for Tax Year 2001, of which almost 94.8 million (or 72.8 percent) were classified as taxable returns. Adjusted gross income (AGI) on taxable returns fell 4.0 percent to $5,847 ...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2015
ISSN: 1556-5068
DOI: 10.2139/ssrn.2574544