Comparing the Distribution of Top Incomes Across Countries
探讨跨国比较顶层收入分布时面临的方法论问题，包括税法差异、避税行为、收入单位定义等，并分析这些问题在时点比较、时间趋势和全球收入分布中的应用。
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.