Top coding of extreme values of variables like income is a common method of statistical disclosure control, but it creates problems for the data analyst. The paper proposes two alternative methods to top coding for statistical disclosure control that are based on multiple imputation. We show in simulation studies that the multiple-imputation methods provide better inferences of the publicly rel...

To compute the net profits in a Net Profit Deal, the record company deducts off the top its actual outof-pocket costs for recording, manufacturing, promotion, marketing, etc. Some labels also deduct a so-called “Overhead Fee” of 10 to 15% of the gross record sales income. After the record company deducts all of these expenses and reimburses itself, the label then pays the artist whatever percen...

This paper investigates the evolution of expenditure inequality in Indonesia during 1999-2008, a period that coincides greatly with the implementation of fiscal decentralisation policy. In general, the results show increasing expenditure inequality evident in a decreasing share of income in the bottom 10 percent, and an increasing share in the top 10 percent. Further examination employing the t...

This paper documents the impact of voter turnout on top marginal tax rates in the 34 OECD countries for the period between 1974 and 2014. Across a number of specifications, I find that increases in voter turnout have a positive and statistically significant effect on top tax rates. This finding is broadly consistent with the median voter theorem that posits government redistribution to be a fun...

Pooling data for 1905 to 2000, we find no systematic relationship between top income shares and economic growth in a panel of 12 developed nations observed between 22 and 85 years. After 1960, however, a one percentage point rise in the top decile’s income share is associated with a statistically significant 0.12 point rise in GDP growth during the following year. This relationship is not drive...