基于税务记录数据的美国收入分配近期趋势：采用包含实际应计资本利得的更综合收入测度

Recent Trends in US Income Distributions in Tax Record Data Using More Comprehensive Measures of Income Including Real Accrued Capital Gains

中文摘要

使用美国国税局（IRS）税务记录提升了研究者追踪收入趋势的能力，尽管此类研究对应税市场收入的关注排除了重要的收入来源。结合IRS数据与其他数据来源，我们探讨了采用包含基于Haig-Simons原则的实际应计资本利得的收入来测度不平等水平与趋势的效应。1989至2016年间，虽然市场收入中位数下降了10%，但采用我们基于Haig-Simons的测度，经济收入中位数增加了26%。在此期间，最高1%收入份额更低，且其增幅仅约为以往方法估计增幅的三分之一。

Abstract

Use of Internal Revenue Service (IRS) tax records improves researchers’ ability to track income trends, although the focus on taxable market income in this research excludes important income sources. Using IRS data in combination with other data sources, we explore the effect of measuring inequality levels and trends with income, including real accrued capital gains based on Haig-Simons principles. While median market income fell 10% from 1989 to 2016, median economic income increased by 26% using our Haig-Simons-based measure. Top 1% income shares were lower and increased by only about one-third of that estimated using previous approaches over this period.