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Anthony B. Atkinson, Comparing the Distribution of Top Incomes Across Countries, Journal of the European Economic Association, Volume 3, Issue 2-3, 1 May 2005, Pages 393–401, https://doi.org/10.1162/jeea.2005.3.2-3.393
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Abstract
Comparing the distribution of top incomes across countries raises many methodological problems, including differences in tax legislation and in tax avoidance, the definition of the income unit, and the definition of a control total for income. The paper considers the significance of these problems in three applications: comparing top income shares at a point in time, analysing the extent of convergence or divergence over time, and setting national changes in the context of the world distribution of income.
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© 2005 by the European Economic Association
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