Business income is important in the upper tail of the personal income distribution, but the extent to which it is … captured by measures of personal income varies substantially across tax regimes. Using linked individual and firm data from … Norway, we are able to attribute business income to personal owners as it accrues rather than when it is realized. This …

Business income is important in the upper tail of the personal income distribution, but the extent to which it is … captured by measures of personal income varies substantially across tax regimes. Using linked individual and firm data from … Norway, we are able to attribute business income to personal owners as it accrues rather than when it is realized. This …