Blar i Statistics Norway's Open Research Repository (SNORRe) på forfatter "Jacob, Martin"
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Accounting for business income in measuring top income shares. Integrated accrual approach using individual and firm data from Norway
Alstadsæter, Annette; Jacob, Martin; Kopczuk, Wojciech; Telle, Kjetil (Discussion Papers;No. 837, Working paper, 2016-02-11)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 ...