Burkhauser, Richard V.; Hahn, Markus H.; Wilkins, Roger - Melbourne Institute of Applied Economic and Social … - 2013
Atkinson, Piketty, and Saez (2011) survey an important new literature using income taxbased data to measure the share … of income held by top income groups. But changes in tax legislation that expand the tax base to include income sources (e … the share of income they hold. We provide a cautionary tale from Australia of how comprehensive tax reform legislation in …