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...

The paper examines the role of gender in overall income inequality. Using panel data on the entire Swedish population over the 2001–2017 period, I show a large and persistent gap in income between men and women. While lower- and middle-income individuals are more likely to be women, only one...

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...