The Income and Tax Share of Very High Income Households, 1960-1995

By D. Feenberg, J. Poterba. 2000

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Top Wealth Shares in the United States: 1916-2000: Evidence from Estate Tax Returns (2004, unknown): “As evidenced from income tax returns, changes have been especially dramatic at the top end, with large gains accruing to the top income groups (Feenberg and Poterba, 1993, 2000; Piketty and Saez, 2003).”
Top incomes in the UK over the 20th century (2005, methodology): “The standard current practice, which was adopted in the USA by Feenberg and Poterba (1993, 2000) and in France by Piketty (2001), is to assume a Pareto distribution, so that H.y/ and G.y/ have the form that is shown in equations (1) and (2).”
Income Inequality in France, 1901–1998 (2003, unknown): “Top income shares have been increasing sharply in the United States since the 1970s (see Feenberg and Poterba 1993, 2000), whereas my series show that they have been flat in France.”
Top Incomes in the United Kingdom Over the Twentieth Century (2002, methodology): “groups by Kuznets (1953) was based on the federal income tax returns, covering the period 1913-1948.”
Long-Run Trends in the Distribution of Income and Wealth (2014, unknown): “Un- 28 See Feenberg and Poterba (1993, 2000) for the U.S., Piketty (2001) for France, and Atkinson, Piketty and Saez (2011) for further examples.”