Volatile Top Income Shares in Switzerland? Reassessing the Evolution between 1981 and 2010
Volatile Top Income Shares in Switzerland? Reassessing the Evolution between 1981 and 2010
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DOI：
10.1162/rest_a_00644
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发表时间：
2017-12-01
影响因子：
8
通讯作者：
Martinez, Isabel Z.
中科院分区：
文献类型：
--
作者：
Foellmi, Reto;Martinez, Isabel Z.
在过去的20年里，瑞士高收入人群的比例有所上升，但也有很大的差异。瑞士在收入最高的1%人群方面与欧洲国家相似，但在高收入人群方面与美国更接近。通过综合控制方法，我们利用瑞士各州在不同时间点改变税制的事实，缩小了税收数据的时间差距。利用涵盖所有最高劳动收入的社会保障数据，我们记录了与瑞士最高收入者的资本收入相比，劳动收入的重要性日益增加。
In the past twenty years, the share of top incomes in Switzerland has risen, while exhibiting large variations. Switzerland is similar to European countries for the top 1% but closer to the United States for higher top income groups. With the synthetic control method, we close a time gap in the tax data, exploiting the fact that Swiss cantons changed their tax system at different points in time. Using social security data, which cover all top labor incomes, we document the growing importance of labor compared to capital incomes among top income earners in Switzerland.