Estimating Top Income and Wealth Shares: Sensitivity to Data and Methods
研究发现，美国顶层收入与财富份额在行政税收数据中比家庭调查中更高，但通过调整调查数据使其与税收记录概念可比，可以弥合大部分差异，且财富估计对模型参数敏感。
Administrative income tax data indicate that U.S. top income and wealth shares are both substantial and larger than shares observed in household surveys. However, these estimates are sensitive to the unit of analysis, the income concept measured in tax records, and, in the case of wealth, to assumptions about the correlation between income and wealth. We constrain a household survey--the Survey of Consumer Finances--to be conceptually comparable to tax records and are able to reconcile the much of the difference between the survey and administrative estimates. Wealth estimates from administrative income tax data are sensitive to model parameters.