Atkinson, A. B. - In: Hacienda Pública Española (2004) 1, pp. 123-141
The first section of the paper gives a stylised account of the development of the UK income tax structure over the past … 200 years, and refers to recent changes in other OECD countries. The second section turns to the distribution of income … and summarises the evidence about the top of the income distribution that can be derived from the income tax data. The …