tax data

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Creators: Gerald Auten and David Splinter

This dataset, hosted on Harvard Dataverse, contains the replication data for the study “Income Inequality in the United States: Using Tax Data to Measure Long-Term Trends” (Auten & Splinter, 2024, Journal of Political Economy). It includes tax-based income distribution data used to construct long-run estimates of U.S. income inequality, offering an alternative perspective to survey-based measures by leveraging administrative tax records to track the evolution of top income shares and the overall income distribution over several decades.

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