atkinson pike tty saez 2011 jel

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FIGURE 1 The Top Decile Income Share in the United States, 1917-2007 Source: Piketty and Saez (2003), series updated to 2007. Income is defined as market income including realized capital gains (excludes government transfers). In 2007, top decile includes all families with annual income above $109,600. 1917 1920 1923 1926 1929 1932 1935 1938 1941 1944 1947 1950 1953 1956 1959 1962 1965 1968 1971 1974 1977 1980 1983 1986 1989 1992 1995 1998 2001 2004 2007 25% 30% 35% 40% 45% 50% Share of total income goin

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Page 1: Atkinson Pike Tty Saez 2011 Jel

FIGURE 1The Top Decile Income Share in the United States, 1917-2007

Source: Piketty and Saez (2003), series updated to 2007. Income is defined as market income including realized capital gains (excludes government transfers).In 2007, top decile includes all families with annual income above $109,600.

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0725%

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04/18/202310:49:24

P90-100 P90-100Excluding Including capital gains

1917 0.4029 0.40511918 0.3990 0.40111919 0.3948 0.40321920 0.3810 0.39011921 0.4286 0.43181922 0.4295 0.43721923 0.4059 0.41461924 0.4326 0.44411925 0.4417 0.46351926 0.4407 0.45711927 0.4467 0.46671928 0.4609 0.49291929 0.4376 0.46711930 0.4307 0.43871931 0.4440 0.44541932 0.4630 0.46371933 0.4503 0.45601934 0.4516 0.45781935 0.4339 0.44491936 0.4477 0.46591937 0.4335 0.44231938 0.4300 0.44071939 0.4457 0.45521940 0.4443 0.45291941 0.4102 0.41931942 0.3549 0.36131943 0.3267 0.33691944 0.3155 0.32511945 0.3264 0.34421946 0.3462 0.36701947 0.3302 0.34351948 0.3372 0.35011949 0.3376 0.34751950 0.3387 0.35561951 0.3282 0.34221952 0.3207 0.33211953 0.3138 0.32311954 0.3212 0.33641955 0.3177 0.33941956 0.3181 0.33461957 0.3169 0.32991958 0.3211 0.33561959 0.3203 0.34001960 0.3166 0.33481961 0.3190 0.34251962 0.3204 0.33701963 0.3201 0.33781964 0.3164 0.34421965 0.3152 0.34781966 0.3198 0.33671967 0.3205 0.34441968 0.3198 0.34851969 0.3182 0.33931970 0.3151 0.32631971 0.3175 0.33341972 0.3162 0.33591973 0.3185 0.33331974 0.3236 0.33311975 0.3262 0.33431976 0.3242 0.33411977 0.3243 0.33581978 0.3244 0.33491979 0.3235 0.34211980 0.3287 0.34631981 0.3272 0.34541982 0.3322 0.35331983 0.3369 0.36381984 0.3395 0.36741985 0.3425 0.37561986 0.3457 0.40631987 0.3648 0.38251988 0.3863 0.40631989 0.3847 0.40081990 0.3884 0.39981991 0.3838 0.39551992 0.3982 0.40821993 0.3948 0.40681994 0.3960 0.40781995 0.4054 0.42111996 0.4116 0.43481997 0.4173 0.44641998 0.4212 0.45391999 0.4267 0.46472000 0.4311 0.47612001 0.4223 0.44822002 0.4167 0.43822003 0.4204 0.44532004 0.4311 0.46402005 0.4436 0.48332006 0.4526 0.49322007 0.4551 0.4974

Page 3: Atkinson Pike Tty Saez 2011 Jel

FIGURE 2Decomposing the Top Decile US Income Share into 3 Groups, 1913-2007

Source: Piketty and Saez (2003), series updated to 2007. Income is defined as market income including capital gains (excludes all government transfers).Top 1% denotes the top percentile (families with annual income above $398,900 in 2007)Top 5-1% denotes the next 4% (families with annual income between $155,400 and $398,900 in 2007)Top 10-5% denotes the next 5% (bottom half of the top decile, families with annual incomebetween $109,600 and $155,400 in 2007).

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060%

5%

10%

15%

20%

25%

Top 1% (incomes above $398,900 in 2007)

Top 5-1% (incomes between $155,400 and $398,900)

Top 10-5% (incomes between $109,600 and $155,400)

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Page 4: Atkinson Pike Tty Saez 2011 Jel

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No K gains Including K gainsTop 10-5%Top 5-1% Top 1% Top 10-5%Top 5-1% Top 1% (incomes above $398,900 in 2007)

1913 0.180 0.1801914 0.182 0.1821915 0.176 0.1761916 0.186 0.1931917 0.100 0.127 0.176 0.099 0.129 0.1771918 0.106 0.134 0.159 0.106 0.135 0.1601919 0.102 0.134 0.159 0.101 0.138 0.1641920 0.106 0.130 0.145 0.107 0.135 0.1481921 0.124 0.150 0.155 0.124 0.152 0.1561922 0.119 0.148 0.163 0.118 0.149 0.1711923 0.116 0.140 0.150 0.117 0.141 0.1561924 0.123 0.146 0.163 0.123 0.147 0.1741925 0.117 0.149 0.176 0.113 0.148 0.2021926 0.113 0.147 0.180 0.111 0.147 0.1991927 0.112 0.148 0.187 0.110 0.147 0.2101928 0.113 0.152 0.196 0.107 0.146 0.2391929 0.107 0.146 0.184 0.102 0.141 0.2241930 0.119 0.148 0.164 0.118 0.148 0.1721931 0.134 0.157 0.153 0.133 0.157 0.1551932 0.137 0.171 0.155 0.137 0.171 0.1561933 0.125 0.167 0.158 0.124 0.167 0.1651934 0.122 0.171 0.159 0.121 0.173 0.1641935 0.124 0.154 0.156 0.122 0.156 0.1671936 0.121 0.150 0.176 0.120 0.154 0.1931937 0.120 0.149 0.165 0.120 0.151 0.1711938 0.128 0.155 0.147 0.127 0.156 0.1581939 0.133 0.159 0.154 0.132 0.161 0.1621940 0.131 0.156 0.157 0.131 0.157 0.1651941 0.120 0.140 0.150 0.119 0.142 0.1581942 0.104 0.122 0.129 0.103 0.124 0.1341943 0.096 0.115 0.115 0.096 0.118 0.1231944 0.098 0.112 0.105 0.097 0.115 0.1131945 0.097 0.118 0.111 0.096 0.123 0.1251946 0.100 0.129 0.118 0.099 0.135 0.1331947 0.097 0.123 0.110 0.097 0.127 0.1201948 0.100 0.124 0.113 0.100 0.128 0.1221949 0.103 0.125 0.109 0.102 0.128 0.1171950 0.100 0.125 0.114 0.100 0.127 0.1281951 0.101 0.122 0.105 0.100 0.124 0.1181952 0.102 0.121 0.098 0.101 0.123 0.1081953 0.104 0.119 0.091 0.103 0.121 0.0991954 0.106 0.122 0.094 0.103 0.125 0.1081955 0.104 0.122 0.092 0.103 0.125 0.1111956 0.105 0.123 0.091 0.103 0.125 0.1071957 0.105 0.122 0.090 0.104 0.124 0.1021958 0.109 0.124 0.088 0.106 0.127 0.1021959 0.110 0.123 0.087 0.106 0.127 0.1061960 0.111 0.122 0.084 0.109 0.125 0.1001961 0.110 0.126 0.083 0.108 0.129 0.1061962 0.111 0.127 0.083 0.109 0.129 0.0991963 0.111 0.127 0.082 0.109 0.129 0.0991964 0.110 0.126 0.080 0.109 0.130 0.1051965 0.108 0.126 0.081 0.109 0.130 0.1091966 0.110 0.126 0.084 0.108 0.127 0.1021967 0.110 0.126 0.084 0.107 0.130 0.1071968 0.110 0.126 0.084 0.107 0.129 0.1121969 0.111 0.127 0.080 0.108 0.127 0.1041970 0.111 0.126 0.078 0.110 0.126 0.0901971 0.113 0.127 0.078 0.111 0.129 0.0941972 0.113 0.126 0.078 0.111 0.129 0.0961973 0.113 0.128 0.077 0.111 0.131 0.0921974 0.113 0.129 0.081 0.112 0.130 0.0911975 0.116 0.130 0.080 0.115 0.131 0.0891976 0.116 0.130 0.079 0.114 0.131 0.0891977 0.116 0.129 0.079 0.115 0.131 0.0901978 0.116 0.129 0.080 0.115 0.131 0.0901979 0.115 0.128 0.080 0.113 0.130 0.1001980 0.117 0.130 0.082 0.115 0.131 0.1001981 0.117 0.129 0.080 0.115 0.130 0.1001982 0.118 0.130 0.084 0.115 0.130 0.1081983 0.119 0.132 0.086 0.115 0.133 0.1161984 0.119 0.132 0.089 0.114 0.133 0.1201985 0.119 0.133 0.091 0.114 0.134 0.1271986 0.120 0.135 0.091 0.111 0.136 0.1591987 0.120 0.137 0.107 0.117 0.139 0.1271988 0.117 0.138 0.132 0.113 0.138 0.1551989 0.118 0.141 0.126 0.115 0.141 0.1451990 0.118 0.141 0.130 0.116 0.141 0.1431991 0.120 0.143 0.122 0.118 0.144 0.1341992 0.119 0.144 0.135 0.118 0.144 0.1471993 0.121 0.146 0.128 0.119 0.146 0.1421994 0.121 0.147 0.129 0.119 0.147 0.1421995 0.121 0.149 0.135 0.119 0.150 0.1521996 0.120 0.151 0.141 0.117 0.151 0.1671997 0.119 0.151 0.148 0.115 0.151 0.1801998 0.118 0.151 0.153 0.113 0.150 0.1911999 0.117 0.151 0.159 0.113 0.152 0.2002000 0.116 0.150 0.165 0.110 0.151 0.2152001 0.118 0.150 0.154 0.115 0.151 0.1822002 0.120 0.150 0.146 0.118 0.152 0.1692003 0.121 0.151 0.149 0.118 0.152 0.1752004 0.119 0.151 0.161 0.114 0.152 0.1982005 0.118 0.152 0.174 0.112 0.152 0.2192006 0.119 0.153 0.180 0.112 0.153 0.2282007 0.119 0.153 0.183 0.111 0.152 0.235

Page 5: Atkinson Pike Tty Saez 2011 Jel

FIGURE 3The Top 0.1% Income Share and Composition, 1916-2007

Source: Piketty and Saez (2003), series updated to 2007.The Figure displays the top 0.1% income share and its composition.Income is defined as market income including capital gains (excludes all government transfers).Salaries include wages and salaries, bonus, exercised stock-options, and pensions.Business income includes profits from sole proprietorships, partnerships, and S-corporations.Capital income includes interest income, dividends, rents, royalties, and fiduciary income.Capital gains includes realized capital gains net of losses.

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1931

1934

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1952

1955

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1961

1964

1967

1970

1973

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1979

1982

1985

1988

1991

1994

1997

2000

2003

2006

0%

2%

4%

6%

8%

10%

12%Capital Gains

Capital Income

Business Income

Salaries

Page 6: Atkinson Pike Tty Saez 2011 Jel

04/18/202310:49:25

Figure 3United States Top 0.01% compositionTop 0.1% Capital G Capital I Business Salaries

1916 0.1051 0.0110 0.0579 0.0266 0.0096 0.00001917 0.0840 0.0025 0.0559 0.0130 0.0126 0.00001918 0.0672 0.0012 0.0384 0.0148 0.0126 0.00001919 0.0663 0.0044 0.0311 0.0190 0.0118 0.00001920 0.0536 0.0018 0.0276 0.0132 0.0109 0.00001921 0.0560 0.0014 0.0302 0.0118 0.0126 0.00001922 0.0664 0.0079 0.0351 0.0117 0.0117 0.00001923 0.0591 0.0070 0.0324 0.0092 0.0105 0.00001924 0.0679 0.0101 0.0362 0.0100 0.0116 0.00001925 0.0852 0.0221 0.0386 0.0127 0.0118 0.00001926 0.0846 0.0188 0.0431 0.0107 0.0119 0.00001927 0.0925 0.0230 0.0456 0.0118 0.0122 0.00001928 0.1154 0.0373 0.0493 0.0159 0.0129 0.00001929 0.1091 0.0355 0.0486 0.0133 0.0117 0.00001930 0.0707 0.0106 0.0422 0.0065 0.0115 0.00001931 0.0589 0.0044 0.0369 0.0056 0.0119 0.00001932 0.0597 0.0021 0.0368 0.0060 0.0148 0.00001933 0.0661 0.0084 0.0325 0.0096 0.0156 0.00001934 0.0613 0.0028 0.0353 0.0080 0.0152 0.00001935 0.0639 0.0060 0.0346 0.0086 0.0147 0.00001936 0.0757 0.0096 0.0425 0.0096 0.0139 0.00001937 0.0649 0.0032 0.0401 0.0077 0.0140 0.00001938 0.0588 0.0068 0.0286 0.0081 0.0153 0.00001939 0.0587 0.0040 0.0319 0.0083 0.0145 0.00001940 0.0601 0.0040 0.0316 0.0092 0.0152 0.00001941 0.0581 0.0048 0.0250 0.0134 0.0149 0.00001942 0.0481 0.0029 0.0160 0.0178 0.0114 0.00001943 0.0426 0.0046 0.0122 0.0178 0.0081 0.00001944 0.0376 0.0040 0.0108 0.0153 0.0074 0.00001945 0.0416 0.0083 0.0109 0.0151 0.0072 0.00001946 0.0439 0.0097 0.0128 0.0132 0.0082 0.00001947 0.0392 0.0067 0.0141 0.0100 0.0084 0.00001948 0.0406 0.0061 0.0154 0.0100 0.0090 0.00001949 0.0383 0.0048 0.0159 0.0083 0.0094 0.00001950 0.0439 0.0086 0.0170 0.0094 0.0089 0.00001951 0.0389 0.0075 0.0144 0.0084 0.0086 0.00001952 0.0343 0.0064 0.0132 0.0068 0.0078 0.00001953 0.0306 0.0052 0.0115 0.0061 0.0077 0.00001954 0.0349 0.0088 0.0125 0.0059 0.0077 0.00001955 0.0371 0.0115 0.0131 0.0051 0.0074 0.00001956 0.0349 0.0104 0.0129 0.0044 0.0073 0.00001957 0.0318 0.0078 0.0124 0.0047 0.0070 0.00001958 0.0322 0.0087 0.0120 0.0044 0.0070 0.00001959 0.0345 0.0118 0.0115 0.0046 0.0066 0.00001960 0.0325 0.0106 0.0114 0.0037 0.0067 0.00001961 0.0365 0.0145 0.0113 0.0042 0.0066 0.00001962 0.0319 0.0110 0.0110 0.0037 0.0062 0.00001963 0.0315 0.0108 0.0110 0.0036 0.0060 0.00001964 0.0337 0.0127 0.0111 0.0038 0.0061 0.00001965 0.0366 0.0145 0.0114 0.0042 0.0064 0.00001966 0.0339 0.0134 0.0096 0.0048 0.0061 0.00001967 0.0368 0.0153 0.0096 0.0053 0.0065 0.00001968 0.0402 0.0180 0.0109 0.0048 0.0065 0.00001969 0.0369 0.0163 0.0095 0.0045 0.0066 0.00001970 0.0278 0.0095 0.0082 0.0042 0.0059 0.00001971 0.0299 0.0116 0.0079 0.0042 0.0062 0.00001972 0.0313 0.0128 0.0076 0.0040 0.0069 0.00001973 0.0276 0.0102 0.0071 0.0039 0.0064 0.00001974 0.0273 0.0081 0.0079 0.0043 0.0069 0.00001975 0.0256 0.0071 0.0072 0.0038 0.0076 0.00001976 0.0259 0.0076 0.0070 0.0034 0.0079 0.00001977 0.0271 0.0085 0.0069 0.0033 0.0084 0.00001978 0.0265 0.0078 0.0070 0.0032 0.0086 0.00001979 0.0344 0.0139 0.0080 0.0029 0.0096 0.00001980 0.0341 0.0135 0.0084 0.0021 0.0101 0.00001981 0.0357 0.0141 0.0096 0.0010 0.0109 0.00001982 0.0418 0.0175 0.0108 0.0019 0.0115 0.00001983 0.0462 0.0201 0.0098 0.0032 0.0131 0.00001984 0.0498 0.0215 0.0096 0.0034 0.0153 0.00001985 0.0532 0.0238 0.0113 0.0045 0.0135 0.00001986 0.0740 0.0371 0.0133 0.0054 0.0181 0.00001987 0.0490 0.0150 0.0087 0.0075 0.0178 0.00001988 0.0680 0.0202 0.0119 0.0128 0.0231 0.00001989 0.0600 0.0165 0.0121 0.0125 0.0189 0.00001990 0.0582 0.0126 0.0122 0.0125 0.0209 0.00001991 0.0512 0.0100 0.0114 0.0121 0.0178 0.00001992 0.0603 0.0115 0.0094 0.0135 0.0260 0.00001993 0.0573 0.0133 0.0084 0.0131 0.0225 0.00001994 0.0570 0.0131 0.0086 0.0158 0.0195 0.00001995 0.0621 0.0150 0.0087 0.0165 0.0219 0.00001996 0.0724 0.0222 0.0088 0.0173 0.0241 0.00001997 0.0819 0.0278 0.0088 0.0180 0.0272 0.00001998 0.0900 0.0322 0.0087 0.0184 0.0307 0.00001999 0.0962 0.0343 0.0085 0.0185 0.0349 0.00002000 0.1088 0.0400 0.0097 0.0187 0.0404 0.00002001 0.0837 0.0238 0.0089 0.0188 0.0322 0.00002002 0.0734 0.0180 0.0088 0.0192 0.0274 0.00002003 0.0787 0.0212 0.0099 0.0202 0.0274 0.00002004 0.0947 0.0295 0.0123 0.0223 0.0305 0.00002005 0.1098 0.0365 0.0148 0.0272 0.0314 0.00002006 0.1159 0.0397 0.0175 0.0271 0.0316 0.00002007 0.1228 0.0434 0.0201 0.0245 0.0347 0.0000

Page 7: Atkinson Pike Tty Saez 2011 Jel

FIGURE 4The Globally Super Rich and Worldwide Gini, 1910-1992

Worldwide Gini series is the Gini coefficient among world citizens estimated by Bourguigon and Morrisson (2002).

Sources: Fraction super rich series is defined as the fraction of citizens in the world with income above 20 times the world mean. Estimated by Atkinson (2007) using Bourguignon and Morrisson (2002) series.

Fraction super rich (from US) series is defined as the number of US citizens with income above 20 times the world mean divided by the world citizens. Estimated by Atkinson (2007) using Bourguignon and Morrisson (2002) series.

1910

1912

1914

1916

1918

1920

1922

1924

1926

1928

1930

1932

1934

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1938

1940

1942

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1954

1956

1958

1960

1962

1964

1966

1968

1970

1972

1974

1976

1978

1980

1982

1984

1986

1988

1990

19920.00%

0.05%

0.10%

0.15%

0.20%

0.25%

45%

50%

55%

60%

65%

70%

Fraction super rich

Fraction super rich (from US)

World Gini

% o

f W

orld

wit

h i

nc

om

e a

bo

ve

20

tim

es

wo

rld

me

an

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rld

wid

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ini

Co

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icie

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Page 8: Atkinson Pike Tty Saez 2011 Jel

Bourguignon-Morrisson (2002)

World Gini1910 0.61 0.226% 0.069% 0.0280811911191219131914191519161917191819191920192119221923192419251926192719281929 0.616 0.174% 0.092% 0.017354193019311932193319341935193619371938193919401941194219431944194519461947194819491950 0.64 0.127% 0.062% 0.009225195119521953195419551956

Fraction super rich

Fraction super rich (from US)

UK super-rich as %

mod RESULTS

mod RESULTS us

Page 9: Atkinson Pike Tty Saez 2011 Jel

1957195819591960 0.635 0.112% 0.047% 0.0072951961196219631964196519661967196819691970 0.65 0.104% 0.035% 0.0025931971197219731974197519761977197819791980 0.657 0.113% 0.034% 0.002159198119821983198419851986198719881989199019911992 0.657 0.135% 0.048% 0.004979 0.155928 0.068919

Page 10: Atkinson Pike Tty Saez 2011 Jel

Table 1. Top Percentile Share and Average Income Growth in the US

(1) (2) (3) (4)

1.2% 4.4% 0.6% 58%

4.0% 10.3% 2.7% 45%

3.0% 10.1% 1.3% 65%

Computations based on family market income including realized capital gains (before individual taxes).

Incomes are deflated using the Consumer Price Index (and using the CPI-U-RS before 1992).

Column (4) reports the fraction of total real family income growth captured by the top 1%.

For example, from 2002 to 2007, average real family incomes grew by 3.0% annually but 65% of that growth

accrued to the top 1% while only 35% of that growth accrued to the bottom 99% of US families.

Source: Piketty and Saez (2003), series updated to 2007 in August 2009 using final IRS tax statistics.

Average Income Real Annual

Growth

Top 1% Incomes Real Annual

Growth

Bottom 99% Incomes Real

Annual Growth

Fraction of total growth captured by

top 1%

Period 1976-2007

Clinton Expansion 1993-2000

Bush Expansion 2002-2007

Page 11: Atkinson Pike Tty Saez 2011 Jel

Table 2A. Example of Income Tax Data: UK super-tax, 1911-12

Income class Number of persons Total Income Assessed

At least but less than

£5,000 £10,000 7,767 £52,810,069£10,000 £15,000 2,055 £24,765,153£15,000 £20,000 798 £13,742,318£20,000 £25,000 437 £9,653,890£25,000 £35,000 387 £11,385,691£35,000 £45,000 188 £7,464,861£45,000 £55,000 106 £5,274,658£55,000 £65,000 56 £3,295,110£65,000 £75,000 37 £2,590,606£75,000 £100,000 56 £4,929,787

£100,000 - 66 £12,183,724

Total 11,953 £148,095,867

Source: Annual Report of the Inland Revenue for the Year 1913-14: table 140, p. 155.

Table 2B. Pareto-Lorenz α coefficients vs. inverted-Pareto-Lorenz β coefficients

α β

1.10 11.00 1.50 3.001.30 4.33 1.60 2.671.50 3.00 1.70 2.431.70 2.43 1.80 2.251.90 2.11 1.90 2.112.00 2.00 2.00 2.002.10 1.91 2.10 1.912.30 1.77 2.20 1.832.50 1.67 2.30 1.773.00 1.50 2.40 1.714.00 1.33 2.50 1.675.00 1.25 3.00 1.50

10.00 1.11 3.50 1.40

Notes: (i) The "α" coefficient is the standard Pareto-Lorenz coefficient commonly used

in power-law distribution formulas: 1-F(y) = (A/y)α and f(y) = αAα/y1+α (A>0, α>1, f(y) =

density function, F(y) = distribution function, 1-F(y) = proportion of population with

income above y). A higher coefficient α means a faster convergence of the density

towards zero, i.e. a less fat upper tail.

(ii) The "β" coefficient is defined as the ratio y*(y)/y, i.e. the ratio between the average

income y*(y) of individuals with income above threshold y and the threshold y. The

β = α/(α-1)

α = β/(β-1)

Page 12: Atkinson Pike Tty Saez 2011 Jel

characteristic property of power laws is that this ratio is a constant, i.e. does not depend

on the threshold y. Simple computations show that β = y*(y)/y = α/(α-1), and conversely

α = β/(β-1).

Page 13: Atkinson Pike Tty Saez 2011 Jel

£12,390 2.48£22,763 2.28£33,093 2.21£42,594 2.13£52,594 2.10£70,214 2.01£88,081 1.96

£106,973 1.94£123,925 1.91£140,275 1.87£184,602 1.85

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Table 4. Inequality changes from 1976 to 2006, CPS vs. Tax Data Comparison

(1) (2) (3) (4)

A. Top percentile Income Shares

CPS data

1976 6.7% 7.9% 8.9%2006 13.7% 18.0% 22.8%

Raw point increase 6.9 10.1 14.0

4.1

7.0

B. Gini Coefficients

CPS data

1976 39.8% 35.5% 40.5% 41.1%

2006 47.0% 38.6% 49.3% 51.9%

Raw point increase 7.2 3.2 8.8 10.8

5.3 3.2

7.0

Tax data excluding K gains

Tax data including K gains

Point increase (removing the '92-'93 CPS discontinuity)Point increase (removing the TRA'86 discontinuity)

CPS data (bottom 99%)

CPS (correcting top 1% with tax data

excluding K gains)

CPS (correcting top 1% with tax data

including K gains)

Point increase (removing the '92-'93 CPS discontinuity)

Point increase (removing the TRA'86 discontinuity)

Panel A presents top 1% income shares in 1976 and 2006 from CPS (estimated by Burkauser et al. 2009 replicating the method of Piketty and Saez (2003) with CPS data) in col. (1), tax data excluding realized capital gains (from Piketty and Saez, 2003) in col. (3), tax data including realized capital gains (from Piketty and Saez, 2003) in col. (4). The next row shows the percentage increase from 1976 to 2006 for all three series. The CPS raw series displays a large discontinuity from 1992 to 1993 due to changes in measurement of top incomes (see Figure 4A). Therefore, we also present in the next row the percentage increase when eliminating this discontinuity (using a proportional adjustment to series before 1993 so that the top 1% share is constant from 1992 to 1993).

The tax data series excluding capital gains displays a significant increase from 1986 to 1988 due to the Tax Reform Act of 1986 (see Figure 4A graphs and notes). Therefore, we recompute the percentage increase in top shares removing this discontinuity in col. (4) by assuming that top 1% income shares based on tax data grew at the same rate as raw CPS top income shares from 1986 to 1988 (and using again a proportional adjustment in series before 1988). The tax data series including capital gains does not display a discontinuity around TRA 1986 (actually, CPS based top shares grow faster during the period 1985-1990 than tax based top shares including capital gains).

Panel B presents Gini Coefficients in 1976 and 2006 from CPS (from the official CPS series from the Census Bureau, see Figure 4B) in col. (1). Column (2) presents the Gini coefficients excluding the top 1% (as in Figure 4B). Columns (3) and (4) present the Gini coefficient adjusted for the difference in the top 1% share based on CPS data (Burkhauser et al. 2009) and the top 1% share based on tax data (excluding capital gains in col. (3) and including capital gains in col. (4)). The next row shows the percentage point increase from 1976 to 2006 in all four series. The CPS raw series displays a large discontinuity from 1992 to 1993 due to changes in measurement of top incomes (see Figure 4A). Therefore, we also present in the next row the percentage point increase when eliminating this discontinuity (using a proportional adjustment to series before 1993 so that the Gini series is constant from 1992 to 1993). The next row also presents the percentage point increase in the Gini coefficient when correcting the top 1% income share excluding capital gains for the increase from 1986 to 1988 (as done in Panel A).

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FIGURE 5AComparing Top 1% Income Share from Tax and CPS data

Sources: Top 1% income share series based on tax data is from Piketty and Saez (2003), updated to 2007. Series excluding capital gains display a sharp increase from 1986 to 1988 due to the Tax Reform Act of 1986 which resulted (a) a shift from corporate income toward individual business income, (b) a surge in top wage incomes. Before TRA 1986, small corporations retained earnings and profits accrued to shareholders as capital gains eventually realized and reported on individual tax returns. Therefore, income including capital gains does not display a discontinuity around TRA 1986 (1986 is artificially high due to high capital gains realizations before capital gains tax rates when up in 1987).

Top 1%: CPS data series is from Burkhauser et al. (2009). Series display a 3.5 percentage point jump upward from 1992 to 1993 due entirely to changes in measurement and survey collection methods. Burkhauser et al. (2009) use CPS data to replicate Piketty and Saez (2003) using the same family unit definition and same income definition. CPS data do not include any information on capital gains.

1967

1969

1971

1973

1975

1977

1979

1981

1983

1985

1987

1989

1991

1993

1995

1997

1999

2001

2003

2005

20070%

5%

10%

15%

20%

25%

Tax data including K gains

Tax data excluding K gains

CPS data

To

p 1

% in

co

me s

hare

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FIGURE 5BCPS Gini Coefficients: correcting top 1% with tax data

Official CPS data series is the official Gini coefficient estimated from CPS data by the Bureau of Census (Current Population Reports, Series P60-231). The unit of analysis is the household (not the family) and income includes cash transfers. The discontinuity from 1992 to 1993 is due to changes in measurement and survey collection methods.

CPS data (bottom 99%) series report the Gini coefficient based on CPS data but excluding the top 1%. We have computed those series using the formula G=(1-S)G0+S from Atkinson (2007) where G is the Gini for the full population (Official CPS series), G0 the Gini for the bottom 99%, and S is the top 1% income share (from Burkhauser et al. 2009, depicted on Figure 4A). Note that the discontinuity from 1992 to 1993 vanishes entirely for the bottom 99% Gini demonstrating that the discontinuity in the Gini is entirely due to changes in the measurement and censoring of top incomes within the top 1%.

Adjusted tax data series adjusts the CPS Gini coefficient for the rise in the top percentile share in the tax data not captured by the CPS. Defining as D the difference in the top percentile shares from tax data (from Piketty and Saez, 2003) and the CPS data (from Burkhauser et al. 2009), the adjusted Gini is computed as (1-D)*G+D where G is the Offical CPS Gini series (displayed in the graph). We have made those corrections both using the tax data series including capital gains and using tax data series excluding capital gains. Again, the fact that the discontinuity from 1992 to 1993 disappears in those corrected series confirms that the discontinuity in the official CPS Gini series is entirely due to changes in the measurement of top incomes within the top 1%.

The Gini correction using series including capital gains is the most meaningful economically because (a) realized capital gains are a significant source of income at the top (as many corporations retain substantial earnings or distribute profits using share repurchases instead of dividends), (b) top 1% income share series including capital gains are not affected as much by tax manipulation around TRA 1986 (as explained in the notes to Figure 4A).

1967

1969

1971

1973

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1979

1981

1983

1985

1987

1989

1991

1993

1995

1997

1999

2001

2003

2005

2007

30%

35%

40%

45%

50%

55%

adjusted with tax data including K gains

adjusted with tax data excluding K gains

Official CPS series

CPS data (bottom 99%)

Gin

i Co

effi

cien

t

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04/18/202310:49:25

Top 1% Top 1% Top 1% Gini Gini Gini GiniTax data incl Tax data exCPS data CPS data ( Official CP adjusted wadjusted with tax data excluding K gains

1967 10.74% 8.43% 6.56% 35.46% 39.70% 42.22% 40.82%1968 11.21% 8.35% 6.39% 34.41% 38.60% 41.56% 39.80%1969 10.35% 8.02% 6.53% 34.85% 39.10% 41.43% 40.01%1970 9.03% 7.80% 6.43% 35.24% 39.40% 40.97% 40.23%1971 9.40% 7.79% 6.60% 35.33% 39.60% 41.29% 40.32%1972 9.64% 7.75% 6.67% 35.82% 40.10% 41.88% 40.75%1973 9.16% 7.74% 6.16% 36.06% 40.00% 41.80% 40.95%1974 9.12% 8.12% 6.40% 35.37% 39.50% 41.15% 40.54%1975 8.87% 8.01% 6.59% 35.44% 39.70% 41.07% 40.55% Gini CPS CPS top 1Top 1% TRGini tax no K gains adjusted and TRA'86 corrected1976 8.86% 7.89% 6.72% 35.46% 39.80% 41.09% 40.50% 41.73% 9.58% 10.93% 42.34%1977 9.03% 7.90% 6.94% 35.74% 40.20% 41.45% 40.77%1978 8.95% 7.95% 6.88% 35.78% 40.20% 41.44% 40.84%1979 9.96% 8.03% 7.00% 35.91% 40.40% 42.16% 41.02%1980 10.02% 8.18% 6.71% 36.01% 40.30% 42.28% 41.18%1981 10.02% 8.03% 6.90% 36.19% 40.60% 42.45% 41.27%1982 10.80% 8.39% 7.19% 36.64% 41.20% 43.32% 41.90%1983 11.56% 8.59% 7.41% 36.71% 41.40% 43.83% 42.09%1984 11.99% 8.89% 7.45% 36.79% 41.50% 44.15% 42.34%1985 12.67% 9.09% 6.97% 37.55% 41.90% 45.21% 43.14%1986 15.92% 9.13% 7.47% 37.86% 42.50% 47.36% 43.45%1987 12.66% 10.75% 7.67% 37.83% 42.60% 45.47% 44.37% 1986-1988 top 1% increase1988 15.49% 13.17% 7.77% 37.76% 42.60% 47.03% 45.69% tax K gain tax no K gCPS1989 14.49% 12.61% 8.80% 37.61% 43.10% 46.34% 45.27% 0.973 1.442 1.0411990 14.33% 12.98% 8.28% 37.64% 42.80% 46.26% 45.49%1991 13.36% 12.17% 7.77% 37.98% 42.80% 46.00% 45.31%1992 14.67% 13.48% 8.02% 38.36% 43.30% 47.07% 46.40%1993 14.24% 12.82% 11.42% 38.36% 45.40% 46.94% 46.16%1994 14.23% 12.85% 10.92% 38.93% 45.60% 47.40% 46.65%1995 15.23% 13.53% 11.15% 38.10% 45.00% 47.25% 46.31%1996 16.69% 14.11% 11.76% 38.23% 45.50% 48.18% 46.78%1997 18.02% 14.77% 11.79% 38.67% 45.90% 49.27% 47.51%1998 19.09% 15.29% 11.87% 38.27% 45.60% 49.52% 47.46%1999 20.04% 15.87% 11.33% 38.87% 45.80% 50.52% 48.26%2000 21.52% 16.49% 12.63% 38.42% 46.20% 50.98% 48.28%2001 18.22% 15.37% 12.87% 38.71% 46.60% 49.46% 47.94%2002 16.87% 14.64% 11.74% 39.04% 46.20% 48.96% 47.76%2003 17.53% 14.87% 11.12% 39.70% 46.40% 49.84% 48.41%2004 19.75% 16.08% 12.02% 39.30% 46.60% 50.73% 48.77%2005 21.92% 17.42% 12.23% 39.50% 46.90% 52.04% 49.65%2006 22.82% 17.98% 13.66% 38.62% 47.00% 51.86% 49.29%2007 23.50% 18.29% 46.30%

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Figure 6. Effect of capital gains on share of top percentile, 1949-2006

US US with CGs

Canada Canada with CGs

Spain Spain with CGs

Sweden Sweden with CGs

Finland Finland with CGs

Sh

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top 1%US US with CGsCanada Canada with Sweden Sweden wi Finland Finland wi

1949 10.95 11.73 7.64 7.711950 11.36 12.82 7.59 7.671951 10.52 11.79 7.33 7.431952 9.76 10.79 6.80 6.891953 9.08 9.90 6.90 6.991954 9.39 10.77 6.90 6.991955 9.18 11.06 6.78 6.861956 9.09 10.67 6.65 6.731957 8.98 10.16 6.81 6.891958 8.83 10.21 6.81 6.891959 8.75 10.65 7.00 7.081960 8.36 10.03 6.83 6.911961 8.34 10.64 6.77 6.851962 8.27 9.95 6.65 6.721963 8.16 9.92 6.64 6.711964 8.02 10.48 6.50 6.571965 8.07 10.89 6.47 6.541966 8.37 10.18 6.35 6.411967 8.43 10.74 6.55 6.621968 8.35 11.21 6.57 6.691969 8.02 10.35 6.41 6.571970 7.80 9.03 6.16 6.321971 7.79 9.40 5.80 5.931972 7.75 9.64 8.75 8.92 5.67 5.811973 7.74 9.16 8.80 8.98 5.57 5.761974 8.12 9.12 8.81 8.97 5.47 5.681975 8.01 8.87 8.74 8.91 5.29 5.411976 7.89 8.86 8.08 8.29 4.95 5.071977 7.90 9.03 7.74 8.01 4.69 4.771978 7.95 8.95 7.60 8.10 4.47 4.561979 8.03 9.96 7.72 8.46 4.25 4.331980 8.18 10.02 8.06 8.88 4.05 4.131981 8.03 10.02 7.80 8.55 3.97 4.071982 8.39 10.80 8.46 8.89 3.98 4.081983 8.59 11.56 8.21 8.76 4.08 4.451984 8.89 11.99 8.29 8.73 4.13 4.361985 9.09 12.67 8.21 8.88 4.12 4.591986 9.13 15.92 8.24 9.15 4.11 4.491987 10.75 12.66 8.40 9.88 4.24 4.73 3.40 3.441988 13.17 15.49 9.34 10.74 4.38 5.08 3.63 3.761989 12.61 14.49 10.01 11.90 4.48 5.45 3.69 3.781990 12.98 14.33 9.35 10.18 4.38 5.20 3.52 3.631991 12.17 13.36 9.37 10.29 5.10 6.95 3.49 3.571992 13.48 14.67 9.31 10.47 5.04 5.84 3.65 3.651993 12.82 14.24 9.56 11.26 5.22 5.93 3.84 4.021994 12.85 14.23 9.59 11.21 5.53 7.18 3.54 3.771995 13.53 15.23 10.00 10.93 5.25 6.00 4.07 4.241996 14.11 16.69 10.62 11.64 5.59 6.99 3.95 4.291997 14.77 18.02 11.52 12.75 5.72 7.61 4.46 5.001998 15.29 19.09 12.18 13.40 5.87 8.17 4.77 5.661999 15.87 20.04 12.62 13.88 6.01 9.30 5.73 7.03

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2000 16.49 21.52 13.56 15.50 5.97 11.12 5.44 7.202001 15.37 18.22 5.95 8.62 6.08 6.522002 14.64 16.87 5.67 7.59 5.82 6.472003 14.87 17.53 5.52 7.62 5.85 6.402004 16.08 19.75 5.72 7.87 6.00 7.012005 17.42 21.92 6.28 8.992006 17.98 22.82 6.61 9.53

17.8547 4.496111 4.9688890.472778

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Spain Spain with CGs7.717.677.436.896.996.996.866.736.896.897.086.916.856.726.716.576.546.416.626.696.576.325.935.815.765.685.415.074.774.564.334.13

7.50 7.63 4.077.75 7.95 4.087.65 7.79 4.457.61 7.81 4.367.75 8.12 4.598.21 8.88 4.498.40 9.15 4.738.36 9.19 5.088.47 9.01 5.458.37 8.80 5.28.08 8.47 6.958.21 8.42 5.847.83 8.22 5.937.89 8.27 7.187.89 8.29 67.93 8.32 6.998.03 8.55 7.618.17 8.94 8.178.62 9.47 9.3

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8.84 9.95 11.128.80 9.82 8.628.54 9.46 7.598.59 9.96 7.62

8.62 10.20 7.878.79 11.02 8.99

9.53

8.19504 8.86760.67256

Table 10B.1

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Table 5. Comparative top income sharesAround 1949 Around 2005

Indonesia 19.87 7.03 2.22Argentina 19.34 7.87 2.56 16.75 7.02 2.65Ireland 12.92 4.00 1.96 10.30 2.00Netherlands 12.05 3.80 2.00 5.38 1.08 1.43India 12.00 5.24 2.78 8.95 3.64 2.56Germany 11.60 3.90 2.11 11.10 4.40 2.49United Kingdom 11.47 3.45 1.92 14.25 5.19 2.28Australia 11.26 3.31 1.88 8.79 2.68 1.94United States 10.95 3.34 1.94 17.42 7.70 2.82Canada 10.69 2.91 1.77 13.56 5.23 2.42Singapore 10.38 3.24 1.98 13.28 4.29 2.04New Zealand 9.98 2.42 1.63 8.76 2.51 1.84Switzerland 9.88 3.23 2.06 7.76 2.67 2.16France 9.01 2.61 1.86 8.20 2.19 1.74Norway 8.88 2.74 1.96 11.82 5.59 3.08Japan 7.89 1.82 1.57 9.20 2.40 1.71Finland 7.71 1.63 7.08 2.65 2.34Sweden 7.64 1.96 1.69 6.28 1.91 1.93Spain 1.99 8.79 2.62 1.90Portugal 3.57 1.94 9.13 2.26 1.65Italy 9.03 2.55 1.82China 5.87 1.20 1.45

Notes:(1) 1939 for Indonesia, 1943 for Ireland,1950 for Germany and the Netherlands, 1954 for Spain

(2) 1995 for Switzerland, 1998 for Germany, 1999 for Netherlands, 1999-2000 for India2000 for Canada and Ireland, 2002 for Australia, 2003 for Indonesia and Portugal2004 for Argentina, Italy, Norway and Sweden

(3) β coefficients are calculated using share of top 0.1% in top 1% (see Tables 13A.23 and 13A.24), with the following exceptions:(i) β coefficient for Finland in 1949 calculated using share of top 1% in top 5%(ii) β coefficient for Spain in 1949 calculated using share of top 0.01% in top 0.05%(iii) β coefficient for Portugal in 1949 calculated using share of top 0.01% in top 0.1%(iv) β coefficient for Ireland in 2000 calculated using share of top 0.5% in top 1%

XX SAEZ: Indonesia 2005 does not make sense: top 0.1% share way too low relative to b. I have deleted it.

share of top 1%

share of top 0.1%

β coefficient

share of top 1%

share of top 0.1%

β coefficient

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Table 6. Summary of changes in shares of top 1 per cent and 0.1 per cent before 1949

Country Share of top 1 per cent Share of top 0.1 per cent

France1928-31: lose 2 points 1928-31: lose a fifthWW2: lose 4 points WW2: halved1949 = half of 1914 1949 = a third of 1919

UK- WW1: lose a fifth- 1928-31: lose a fifth- WW2: lose 30 per cent

1949 = half of 1914 1949 = 40 per cent of 1919Pre-WW1: no obvious trend

US WW1: lose 3 points WW1: lose a third1928-31: lose 4 points 1928-31: lose a thirdWW2: lose 3 points WW2: lose a third1949 = 70 per cent of 1919 1949 = half of 1919

Canada1928-31: gain 1 point 1928-31: no changeWW2: lose 6 points WW2: halved

1949 = half of 1920

Australia1928-31: lose 2½ points 1928-31: lose a quarterWW2: lose 1 point WW2: lose a quarter1949 same as 1921 1949 = 85 per cent of 1921

New Zealand1928-30: lose 1 point 1928-30: lose a fifthWW2: lose 2 points WW2: lose a quarter

1949 = half of 1921

Germany1928-32: no change 1928-32: no change1933-38: gain 5 points 1933-38: gain 3 points

1950 = half of 1938Prussia: 1914 unchanged relative to 1881 Prussia: 1914 unchanged relative to 1881(Germany 1925 = 60% of Prussia 1914) (Germany 1925 = half of Prussia 1914)

NetherlandsWW1: gain 3 points WW1: gain a quarter1928-32: lose 4 points 1928-32: lose a thirdWW2: lose 5 points WW2: lose a third1950 = 60 per cent of 1914 1950 = 45 per cent of 1914

SwitzerlandWW2: lose 1 point WW2: lose a fifth1949 is unchanged relative to 1933 1949 is unchanged relative to 1933

1949 = ¾ of 1920

1949 = ⅔ of 1921

1950 = ⅔ of 1938

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Ireland28-32: gain 40 per centWW2: lose a fifth1949 same as 1922

India28-31: gain 2 points 28-31: gain a fifth WW2: lose 5 points WW2: lose a quarter1949 is unchanged relative to 1922 1949 is unchanged relative to 1922

JapanWW1: lose 3 points WW1: lose a tenth28-31: lose 1 point 28-31: lose a tenthWW2: lose 9 points WW2: lose two-thirds1949 = 40 per cent of 1914 1949 = quarter of 19141914 is unchanged relative to 1886 1914 is unchanged relative to 1886

Indonesia28-32: gain 5 points 28-32: gain 15 per cent1939 = 8 points higher than 1921 1939 = quarter higher than 1921

ArgentinaWW2: gain of 2 points WW2: gain of fifth1949 is unchanged relative to 1932 1949 is unchanged relative to 1932

Sweden1949 is a third of 1912 1949 is a fifth of 1912

Finland28-30: no changeWW2: loss of 5 points1949 = half 1920

NorwayWW2: lose 4 points WW2: lose 40 per cent

1913 = ⅔ of 1875

Spain1949 = 60 per cent of 1933

Portugal1949 = ⅔ of 1936

Notes(1) WW1 denotes the First World War; WW2 denotes the Second World War(2) "No change" means change less than 2 percentage points for top 1 per cent; less than 0.65 percentage point for top 0.1 per cent.(2) Data coverage incomplete for part of the period for Argentina

1912 = ¾ of 1903 1912 unchanged relative to 1903

1949 = ¾ of 1913

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Table 7. Summary of changes in shares of top 1 per cent and 0.1 per cent between 1949 and 2005

Country Share of top 1 per cent Share of top 0.1 per cent

France

UK Fell 6; rose 7½ points. Fell 2; rose 3 points.

US Fell 3; rose 10 points. Fell 1; rose 6 points.

Canada Fell 3; rose 6 points (up to 2000). Fell 1; rose 3½ points (up to 2000).

Australia Fell 7; rose 4 points. Fell 2; rose 1½ points.

New Zealand Fell 3; rose 4 points. Fell 1; rose 1½ points.

Germany No sustained change. No sustained change.

Netherlands Fell 6½ points (up to 1999). Fell 3 points (up to 1999).

Switzerland No sustained change. No sustained change.

India Fell 7½; rose 4½ points (up to 1999). Fell 4; rose 2½ points (up to 1999).

Japan

Singapore

Argentina Fell 12; rose 4 points. Fell 5½; rose 3 points.

Sweden Fell 3½; rose 2 points.

Finland

Norway Fell 4½; rose 8 points.

Notes(1) "No change" means change less than 2 percentage points for top 1 per cent; less than 0.65 percentage point for top 0.1 per cent.

(2) Data coverage incomplete for part of the period for Argentina

No change. Rose 1 point between 1998 and 2005.

Fell 1 point between 1949 and early 1980s. Rose 0.4 point between 1998 andf 2005.

No sustained change up to 1999; rose 1½ points between 1999 and 2005.

No sustained change up to 1999; rose ¾ point between 1999 and 2005.

No sustained change from 1960 to 1998; rose 2 points between 1998 and 2005.

No sustained change from 1960 to 1990s; rose 2 points between 1990s and 2005.

Fell 1¼; rose 1¼ points.

Rose 2 points up to early 1960s; fell 6 points; rose 3½ points.

Fell 1¾; rose 4½ points.

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Table 8. Summary of changes in shares of top "next 4 per cent" and "second vintile"

Country "Next 4 per cent" "Second vintile" Text comments

France1919 14.3 1919 8.41949 12.7 1949 10.52005 13.0 2005 11.0

UK1919 11.9 1919 7.21949 11.9 1949 8.91978 11.4 1978 10.72005 14.5 2005 11.2

US1919 13.5 1919 10.21949 12.5 1949 10.32005 15.2 2005 11.8

Canada1920 18.21949 14.7 1949 12.82000 15.4 2000 13.3

Australia1921 7.81949 12.4 1949 9.12002 11.2 2002 10.4

New`Zealand1921 14.11949 12.3 1949 9.22005 12.7 2005 10.8

Germany1950 13.3 1950 9.51998 13.1 1998 11.2

Netherlands1919 15.7 1919 10.11950 14.1 1950 10.61999 11.7 1999 11.0

Switzerland1949 12.3 1949 10.11995 11.5 1995 9.9

Ireland(next 9%) 1943 30.3 -

"The secular decline of the top decile income share is almost entirely due to very high incomes" (Vol 1, 48).

"The highlights the 'localised nature of redistribution'" (Vol 1, 96).

The next 4% and the second vintile "account for a relatively small fraction of the total fluctuation of the top decile income share" (Vol 1, 146).

The "upturn during the last two decades is concentrated in the top percentile" (Vol 1, 232).

After 1958, "the downward trend continued for the next 4% but not for the second vintile" (Vol 1, 320).

After 1953, "the share of the [second] vintile was not much reduced" (Vol 1, 343).

"The bottom part of the top decile does not exhibit the same stability as the upper part. … From the early 1960s … the share of the bottom 9% of the top decile has been constantly growing" (Vol 1, 377).

"Most of the inter-war decline of the top 10% is restricted to the top 1%, while its post-war decline is broader and covers the upper vintile as a whole" (Vol 1, 444).

"The two bottom groups [the next 4% and the second vintile] are remarkably stable over the period" (Vol 1, 488).

"a much sharper rise [from 1990 to 2000] the higher one goes up the distribution" (Vol 1, 515).

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2000 25.8 -

China1986 7.2 1986 7.62003 11.9 2003 10.2

Japan1919 9.6 -1949 13.8 -2005 16.1 -

Singapore1974 12.3 1974 7.92005 14.6 2005 9.5

Sweden1919 14.9 1919 10.71949 12.3 1949 10.52005 11.1 2005 9.6

Finland1920 18.3 -1949 13.0 -1992 12.1 -1965 10.7 1965 9.82004 9.5 2004 8.7

Norway1913 12.4 1913 9.31949 13.2 1949 11.92005 11.3 2005 9.4

Spain1981 13.6 1981 11.52005 13.4 2005 11.0

Portugal1976 13.2 1976 10.62003 15.6 2003 11.7

Italy1974 12.4 1974 10.62004 12.3 2004 10.3

"a much sharper rise [from 1990 to 2000] the higher one goes up the distribution" (Vol 1, 515).

"the rise in income inequality was so much concentrated within top incomes in both countries [China and India]" (xxx).

"the income de-concentration phenomenon that took place during the Second World War was limited to within the top 1% …[From 1992 to 2005 there has been] a sharp increase [in the share of the next 4%]" (xxx).

"Over a thirty year period there was broad stability of the very top income shares. Ar the same time there was some change lower down the distribution" (xxx).

"Looking first at the decline over the first eighty years of the century, we see that virtually all of the fall in the top decile income share is due to a decrease in the very top of the distribution. The income share for the lower half of the top decile (P90–95) has been remarkably stable" (xxx).

"Compared with top one per cent group, the income shares of percentile groups within the rest of the 10 per cent has risen relatively modestly over the last ten years".(xxx)

"Whereas the share of the top 1 per cent rose by some 7 percentage points between 1991 and 2004, the share of the next 4 per cent increased by only about 2 percentage points, and there was virtually no rise in the share of those in the [second vintile]" (xxx).

"the increase in income concentration which took place in Spain since 1981 has been a phenomenon concentrated within the top 1% of the distribution" (xxx).

"in Portugal, all groups within the top decile display important increases" (xxx).

"the increase in income concentration which took place in Italy since the mid 1980s has been a phenomenon happening within the top 5% of the distribution" (xxx).

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Table 13A.1 Shares in total before tax income FranceTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

190019011902190319041905 45.00 34.00 19.00 15.00 8.00 3.001906190719081909191019111912191319141915 18.31 7.90 3.031916 20.65 9.39 3.791917 20.09 8.89 3.441918 17.95 7.67 2.871919 42.25 33.84 19.50 8.26 2.811920 39.59 31.41 17.95 7.63 2.861921 39.70 31.04 17.32 7.23 2.651922 41.54 32.50 17.87 7.26 2.511923 43.54 34.15 18.91 7.61 2.611924 42.14 32.27 17.96 7.05 2.391925 44.07 33.63 18.16 7.07 2.381926 42.06 32.34 17.82 6.98 2.411927 42.95 32.47 17.45 6.87 2.351928 42.75 32.19 17.27 6.77 2.331929 41.59 30.90 16.15 6.25 2.161930 41.08 30.14 15.31 5.79 1.931931 41.12 29.67 14.63 5.37 1.771932 43.44 31.06 14.80 5.22 1.671933 44.87 31.95 14.95 5.20 1.691934 46.01 32.68 15.28 5.31 1.711935 46.61 33.10 15.40 5.31 1.741936 44.10 31.58 14.74 5.17 1.741937 42.90 30.21 14.46 5.24 1.831938 42.52 29.79 14.27 5.05 1.751939 38.24 27.21 13.30 4.99 1.731940 39.11 27.85 13.35 4.90 1.651941 38.70 27.37 12.88 4.27 1.301942 35.04 24.90 11.53 3.64 1.061943 32.26 22.68 10.13 3.01 0.841944 29.42 20.18 8.37 2.32 0.611945 29.70 19.58 7.54 1.96 0.511946 32.87 22.34 9.22 2.61 0.721947 33.20 23.05 9.22 2.59 0.681948 32.35 21.46 8.75 2.43 0.631949 32.20 21.70 9.01 2.61 0.701950 31.97 21.62 8.98 2.60 0.701951 32.93 22.06 9.00 2.55 0.68

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1952 33.19 22.35 9.16 2.53 0.651953 32.89 22.10 9.00 2.48 0.651954 33.53 22.55 9.14 2.45 0.641955 34.42 23.16 9.33 2.48 0.651956 34.36 23.11 9.37 2.46 0.651957 34.74 23.38 9.37 2.44 0.641958 34.05 22.76 9.01 2.34 0.601959 35.88 24.14 9.46 2.37 0.601960 36.11 24.40 9.71 2.45 0.621961 36.82 24.92 9.88 2.48 0.641962 35.88 24.16 9.46 2.34 0.581963 36.41 24.43 9.43 2.29 0.561964 36.84 24.75 9.56 2.30 0.561965 37.15 24.94 9.58 2.30 0.561966 36.46 24.41 9.36 2.26 0.571967 36.21 24.27 9.36 2.29 0.591968 34.80 23.08 8.77 2.15 0.561969 33.96 22.48 8.55 2.09 0.551970 33.14 21.95 8.33 2.02 0.531971 33.35 22.10 8.47 2.07 0.531972 33.03 21.97 8.52 2.11 0.551973 33.90 22.61 8.87 2.26 0.621974 33.33 22.09 8.50 2.09 0.531975 33.41 22.06 8.48 2.08 0.541976 33.19 21.91 8.44 2.08 0.541977 31.68 20.71 7.79 1.94 0.511978 31.38 20.56 7.80 1.93 0.501979 31.03 20.42 7.82 1.97 0.521980 30.69 20.11 7.63 1.91 0.501981 30.73 20.04 7.55 1.89 0.501982 29.93 19.37 7.07 1.72 0.441983 30.43 19.53 6.99 1.63 0.401984 30.52 19.57 7.03 1.65 0.411985 31.05 19.96 7.20 1.70 0.431986 31.39 20.30 7.44 1.81 0.461987 31.73 20.66 7.75 1.98 0.531988 32.09 20.90 7.92 2.06 0.571989 32.42 21.31 8.21 2.20 0.621990 32.64 21.45 8.23 2.20 0.621991 32.44 21.18 7.97 2.07 0.571992 32.23 20.90 7.75 1.97 0.541993 32.22 20.81 7.65 1.94 0.531994 32.37 20.90 7.71 1.98 0.551995 32.41 20.93 7.70 1.96 0.541996 32.25 20.79 7.59 1.92 0.531997 31.38 20.16 7.24 1.74 0.661998 31.40 20.20 7.27 1.75 0.551999 31.52 20.34 7.43 1.86 0.652000 31.60 20.48 7.57 1.93 0.642001 31.71 20.66 7.73 2.01 0.672002 31.72 20.68 7.76 2.01 0.662003 32.02 20.94 7.89 2.03 0.662004 32.15 21.08 8.02 2.10 0.662005 32.24 21.24 8.20 2.19 0.752006

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Notes: (1) Figure for 1905 is for 1900-1910 averaged.

Source: Table 3A.1 in volume 1 and Landais (2007).Income controls: Table 3A4

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# tax units Income controlCPI index Average Income per unit (real, 1998)14119 20,197 20.1054 28,76014119 19,435 20.0054 27,53714187 18,810 20.2279 26,81914261 19,627 20.3296 27,97914331 20,008 20.6182 28,78714394 19,858 20.6389 28,47414448 20,075 20.3740 28,31014510 21,799 20.0927 30,18514563 22,111 19.6410 29,82114642 22,810 19.6803 30,66014708 23,111 19.0886 29,99414802 24,952 17.3690 29,27914938 26,472 17.5622 31,12315117 25,715 16.9847 28,89315294 26,239 16.9847 29,14015249 27,431 14.3090 25,74015205 30,606 12.7759 25,71715160 39,037 10.6643 27,46015116 48,030 8.2223 26,12715071 61,651 6.5778 26,90815027 82,890 4.7874 26,40815323 86,055 5.4650 30,69215453 89,235 5.6868 32,84015609 99,535 5.1233 32,67115803 115,730 4.4980 32,94116001 125,995 4.1920 33,00916147 148,840 3.2221 29,70216254 150,455 3.0863 28,56916347 161,760 3.0925 30,60216454 175,880 2.9120 31,12716556 182,120 2.8889 31,77816729 170,960 3.0061 30,72116767 153,575 3.2998 30,22416810 147,410 3.4089 29,89216837 136,920 3.5583 28,93716874 131,520 3.8804 30,24516889 147,280 3.6164 31,53716899 176,940 2.8747 30,09916915 196,300 2.5306 29,36716172 199,762 2.3739 29,32316229 181,740 2.0016 22,41515368 217,953 1.7064 24,20015372 292,594 1.4208 27,04415277 361,750 1.1440 27,08915089 439,095 0.9354 27,22115138 791,124 0.6312 32,98416536 1,343,522 0.4136 33,60516648 1,774,516 0.2768 29,50916818 3,015,130 0.1747 31,31516962 3,843,486 0.1543 34,96417077 4,489,102 0.1403 36,87317205 5,629,034 0.1206 39,462

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17302 6,621,645 0.1078 41,25017410 6,848,095 0.1096 43,12917497 7,319,180 0.1092 45,68317647 7,938,345 0.1082 48,68917820 8,792,361 0.1039 51,25118007 9,882,838 0.1008 55,35018223 11,382,261 0.0876 54,72718418 12,213,663 0.0826 54,76218613 135,989 7.9635 58,18318803 149,135 7.7091 61,14419026 169,728 7.3630 65,68419535 190,296 7.0258 68,43919804 209,239 6.7948 71,79220018 226,253 6.6290 74,92620166 244,668 6.4548 78,31620324 266,956 6.2912 82,63320454 294,702 6.0145 86,65720734 332,616 5.6474 90,59621033 380,778 5.3683 97,18621355 423,532 5.0884 100,91921653 474,150 4.7914 104,92021921 537,081 4.4654 109,40522161 629,322 3.9273 111,53022364 729,241 3.5128 114,54622497 841,857 3.2051 119,93922709 963,598 2.9297 124,31522939 1,103,768 2.6854 129,21423186 1,260,599 2.4236 131,76823457 1,446,405 2.1335 131,55223750 1,661,520 1.8814 131,62024043 1,899,950 1.6828 132,98124283 2,098,516 1.5354 132,68824572 2,256,809 1.4296 131,30125144 2,418,035 1.3512 129,94625534 2,556,531 1.3157 131,73126341 2,697,436 1.2761 130,68226791 2,835,974 1.2426 131,53427360 3,016,377 1.1983 132,10628029 3,215,489 1.1589 132,94328607 3,369,293 1.1229 132,25929052 3,478,377 1.0966 131,29629558 3,555,693 1.0751 129,33030038 3,634,713 1.0571 127,91730585 3,753,575 1.0395 127,56931134 3,878,267 1.0191 126,94631538 3,979,861 1.0070 127,077 Landais (average real income per tax unit, Tableau 0)32251 4,163,093 1.0000 129,085 23,205

131,079 23,564132,874 23,887135,373 24,336136,435 24,527134,971 24,264135,227 24,310136,696 24,574

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Landais (average real income per tax unit, Tableau 0)

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Table 13A.2 Shares in total before tax income UKTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

190019011902190319041905190619071908 8.22 4.041909 8.31 4.121910 8.37 4.181911 8.38 4.191912 8.38 4.151913 11.24 8.53 4.251914 10.71 8.11 4.041915 10.77 8.17 4.071916 10.47 7.97 4.001917 9.26 7.06 3.521918 37.03 30.35 19.24 15.46 8.68 6.58 3.211919 38.73 31.48 19.59 15.69 8.98 6.79 3.321920 8.03 6.06 2.941921 8.08 6.04 2.901922 9.07 6.78 3.231923 9.29 6.95 3.341924 9.05 6.74 3.231925 8.79 6.53 3.131926 8.67 6.42 3.071927 8.49 6.28 3.011928 8.54 6.34 3.041929 8.33 6.15 2.931930 7.81 5.74 2.711931 7.17 5.24 2.441932 6.87 5.00 2.321933 6.75 4.91 2.241934 6.78 4.92 2.231935 6.96 5.08 2.351936 7.03 5.12 2.351937 38.37 29.75 16.98 13.07 6.59 4.78 2.181938 6.57 4.79 2.211939 6.35 4.61 2.131940 5.67 4.09 1.841941 5.00 3.57 1.571942 4.44 3.15 1.371943 9.04 4.23 2.98 1.281944 8.97 4.13 2.90 1.221945 9.38 4.23 2.95 1.231946 10.00 4.48 3.10 1.271947 9.38 4.10 2.81 1.141948 8.88 3.86 2.63 1.051949 32.25 23.39 11.47 8.12 3.45 2.34 0.941950 8.51 3.59 2.42 0.96

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1951 10.89 7.69 3.21 2.15 0.851952 10.20 7.15 2.95 1.97 0.771953 9.72 6.78 2.77 1.84 0.701954 30.63 21.22 9.67 6.71 2.72 1.80 0.671955 9.30 6.48 2.65 1.77 0.681956 8.75 6.03 2.42 1.60 0.611957 8.70 5.96 2.37 1.57 0.591958 8.76 5.98 2.38 1.57 0.601959 29.96 20.26 8.60 5.85 2.30 1.52 0.601960 8.87 6.08 2.45 1.63 0.6319611962 29.37 19.72 8.43 5.76 2.29 1.52 0.581963 29.94 20.10 8.49 5.76 2.23 1.47 0.571964 29.91 20.07 8.48 5.77 2.26 1.49 0.581965 29.88 20.10 8.55 5.79 2.28 1.52 0.621966 28.94 19.22 7.92 5.32 2.04 1.37 0.521967 28.78 18.99 7.69 5.11 1.91 1.25 0.511968 28.55 18.76 7.54 5.00 1.87 1.21 0.471969 28.72 18.86 7.46 4.96 1.85 1.22 0.471970 28.82 18.65 7.05 4.59 1.64 1.05 0.421971 29.29 18.81 7.02 4.56 1.67 1.09 0.401972 28.90 18.48 6.94 4.52 1.61 1.04 0.371973 28.31 18.18 6.99 4.59 1.68 1.08 0.401974 28.10 17.77 6.54 4.29 1.58 1.02 0.371975 27.82 17.40 6.10 3.92 1.40 0.91 0.311976 27.89 17.33 5.89 3.75 1.30 0.86 0.301977 27.96 17.33 5.93 3.75 1.27 0.82 0.281978 27.78 17.11 5.72 3.60 1.24 0.79 0.281979 28.37 17.57 5.93 3.76 1.30 0.83 0.3119801981 31.03 19.45 6.67 4.27 1.53 0.991982 31.23 19.65 6.85 4.40 1.61 1.071983 31.76 19.98 6.83 4.36 1.58 1.041984 32.52 20.67 7.16 4.59 1.67 1.101985 32.65 20.75 7.40 4.83 1.821986 32.94 21.04 7.55 4.92 1.861987 33.27 21.38 7.78 5.041988 34.21 22.37 8.63 5.801989 34.15 22.51 8.67 5.901990 36.90 24.43 9.80 6.721991 37.65 25.13 10.32 7.181992 37.64 24.89 9.86 6.741993 38.34 25.51 10.36 7.20 3.091994 38.33 25.62 10.60 7.36 3.101995 38.51 25.80 10.75 7.49 3.24 2.281996 39.30 26.85 11.90 8.59 4.13 3.031997 38.94 26.78 12.07 8.72 4.15 3.021998 39.47 27.42 12.53 9.11 4.44 3.271999 38.97 27.18 12.51 9.15 4.54 3.352000 38.43 27.04 12.67 9.33 4.64 3.372001 39.33 27.53 12.71 9.28 4.51 3.252002 38.69 26.96 12.27 8.87 4.22 3.022003 37.75 26.39 12.12 8.79 4.23 3.062004 39.54 27.66 12.89 9.40 4.57 3.33

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2005 41.62 29.57 14.25 10.49 5.19 3.80

Notes: (1) Up to 1920 includes what is now the Republic of Ireland.

(2) From 1975, estimates relate to "total income"; prior to 1975 estimates relate to income net of certain deductions.

(3) From 1990, estimates relate to individuals; prior to 1990 estimates relate to tax units.

Source: Table 4.1 in volume 1, updated.

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# family taxIncome contCPI index Average Inc# individual tax units (since 1990)

22,128 1,682 71.4681 5,43322,361 1,689 70.7158 5,34022,595 1,747 69.9792 5,40922,805 1,817 69.9792 5,57722,924 1,899 67.8586 5,62123,063 1,966 68.5510 5,84223,299 1,990 68.5510 5,85523,480 2,164 61.0727 5,62923,601 2,483 51.6769 5,43823,686 2,982 41.2147 5,18923,705 3,646 33.7588 5,19323,714 3,773 30.6758 4,88123,896 4,343 26.5534 4,82622,525 3,770 29.0823 4,86722,778 3,474 33.7588 5,14822,997 3,434 35.9251 5,36523,262 3,553 36.1183 5,51623,436 3,635 36.1183 5,60323,626 3,628 36.3135 5,57723,812 3,761 37.3222 5,89524,014 3,846 37.3222 5,97824,164 3,896 37.7416 6,08624,373 3,833 38.8324 6,10724,583 3,694 40.4699 6,08124,670 3,594 41.4691 6,04224,710 3,584 42.5190 6,16824,733 3,731 42.5190 6,41424,782 3,780 42.2516 6,44524,836 3,984 41.9875 6,73624,889 4,243 40.4699 6,89924,937 4,320 39.9881 6,92725,141 4,436 38.8324 6,85225,223 4,849 33.2574 6,39425,174 5,382 29.9911 6,41125,224 6,038 27.9917 6,70125,383 6,384 27.0887 6,81325,458 6,579 26.3451 6,80825,497 6,502 25.6412 6,53925,473 6,916 24.8815 6,75625,583 7,674 23.2457 6,97325,791 8,276 21.6013 6,93225,900 8,730 20.9938 7,07725,767 8,839 20.3576 6,983

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25,633 9,844 18.6611 7,16725,500 10,437 17.0941 6,99625,300 11,090 16.5877 7,27126,250 11,805 16.2663 7,31526,200 12,874 15.5870 7,65926,150 13,954 14.8300 7,91326,100 14,495 14.3241 7,95526,250 14,978 13.8802 7,92026,500 16,019 13.8230 8,35626,700 17,010 13.6823 8,71726,900 18,894 13.2244 9,28827,200 19,736 12.6755 9,19727,400 20,446 12.4407 9,28327,500 22,171 12.0394 9,70627,600 24,225 11.5034 10,09727,700 25,251 11.0675 10,08927,800 26,568 10.7833 10,30528,091 28,599 10.3037 10,49028,161 30,898 9.7787 10,72928,206 34,740 9.1902 11,31928,240 37,400 8.3975 11,12128,351 42,055 7.8390 11,62828,123 48,655 7.1850 12,43128,274 60,608 6.1917 13,27228,341 75,798 4.9837 13,32928,549 86,839 4.2763 13,00728,892 95,588 3.6912 12,21229,076 109,615 3.4084 12,85029,390 129,022 3.0058 13,19629,704 148,087 2.5476 12,70130,018 159,543 2.2773 12,10430,484 175,341 2.0968 12,06030,950 188,572 2.0048 12,21531,416 203,538 1.9096 12,37231,743 232,962 1.8001 13,21131,998 257,496 1.7409 14,00932,249 280,949 1.6711 14,55932,507 314,118 1.5931 15,39432,788 356,688 1.4781 16,08033,072 395,224 1.3504 16,137 46,34733,149 413,204 1.2755 15,899 46,45533,306 416,912 1.2295 15,391 46,67533,462 417,668 1.2102 15,106 46,89433,568 431,302 1.1817 15,183 47,04333,715 452,844 1.1421 15,340 47,24933,396 476,479 1.1152 15,911 46,80233,480 514,729 1.0813 16,624 46,91933,588 552,598 1.0454 17,200 47,07133,785 601,932 1.0296 18,343 47,34734,003 667,854 1.0000 19,641 47,652

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Table 13A.3 Shares in total before tax income USTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

19001901190219031904190519061907190819091910191119121913 17.96 14.73 8.62 2.761914 18.16 15.08 8.60 2.731915 17.58 14.58 9.22 4.361916 18.57 15.60 9.87 4.401917 40.29 30.33 17.60 14.23 8.36 3.331918 39.90 29.30 15.88 12.39 6.74 2.451919 39.48 29.31 15.87 12.23 6.45 2.221920 38.10 27.47 14.46 10.95 5.37 1.671921 42.86 30.46 15.47 11.60 5.60 1.691922 42.95 31.05 16.29 12.38 6.17 2.011923 40.59 28.95 14.99 11.32 5.50 1.751924 43.26 30.93 16.32 12.42 6.14 2.011925 44.17 32.47 17.60 13.41 6.75 2.351926 44.07 32.75 18.01 13.75 7.07 2.541927 44.67 33.43 18.68 14.33 7.47 2.761928 46.09 34.77 19.60 15.17 8.19 3.231929 43.76 33.05 18.42 14.21 7.62 3.011930 43.07 31.18 16.42 12.42 6.40 2.391931 44.40 31.01 15.27 11.32 5.68 2.071932 46.30 32.59 15.48 11.55 5.90 1.931933 45.03 32.49 15.77 11.78 6.05 2.041934 45.16 32.99 15.87 11.80 5.82 1.921935 43.39 30.99 15.63 11.67 5.80 1.951936 44.77 32.65 17.64 13.37 6.69 2.231937 43.35 31.38 16.45 12.42 6.16 2.021938 43.00 30.18 14.73 10.82 5.16 1.671939 44.57 31.29 15.39 11.37 5.45 1.741940 44.43 31.29 15.73 11.66 5.57 1.771941 41.02 29.02 15.01 11.15 5.29 1.631942 35.49 25.11 12.91 9.60 4.48 1.321943 32.67 23.02 11.48 8.43 3.78 0.971944 31.55 21.76 10.54 7.60 3.33 0.921945 32.64 22.90 11.07 7.87 3.32 0.841946 34.62 24.66 11.76 8.28 3.43 0.921947 33.02 23.30 10.95 7.71 3.24 0.901948 33.72 23.70 11.27 8.03 3.44 0.951949 33.76 23.46 10.95 7.77 3.34 0.95

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1950 33.87 23.87 11.36 8.14 3.53 0.831951 32.82 22.67 10.52 7.41 3.12 0.871952 32.07 21.85 9.76 6.81 2.76 0.751953 31.38 21.01 9.08 6.26 2.51 0.671954 32.12 21.56 9.39 6.47 2.57 0.711955 31.77 21.38 9.18 6.28 2.49 0.721956 31.81 21.35 9.09 6.14 2.38 0.681957 31.69 21.17 8.98 6.08 2.36 0.661958 32.11 21.26 8.83 5.94 2.29 0.641959 32.03 21.02 8.75 5.90 2.19 0.621960 31.66 20.51 8.36 5.52 2.10 0.601961 31.90 20.91 8.34 5.41 2.05 0.591962 32.04 20.94 8.27 5.40 1.98 0.561963 32.01 20.90 8.16 5.33 1.96 0.571964 31.64 20.62 8.02 5.33 1.97 0.531965 31.52 20.70 8.07 5.42 2.04 0.541966 31.98 20.99 8.37 5.59 2.15 0.601967 32.05 21.07 8.43 5.63 2.16 0.601968 31.98 20.98 8.35 5.58 2.15 0.581969 31.82 20.68 8.02 5.30 2.00 0.551970 31.51 20.39 7.80 5.16 1.94 0.531971 31.75 20.50 7.79 5.12 1.91 0.521972 31.62 20.37 7.75 5.10 1.92 0.521973 31.85 20.57 7.74 5.07 1.89 0.501974 32.36 21.04 8.12 5.41 2.11 0.561975 32.62 21.03 8.01 5.31 2.04 0.561976 32.42 20.85 7.89 5.23 2.02 0.561977 32.43 20.83 7.90 5.25 2.04 0.571978 32.44 20.86 7.95 5.30 2.08 0.581979 32.35 20.83 8.03 5.38 2.16 0.621980 32.87 21.17 8.18 5.51 2.23 0.651981 32.72 20.97 8.03 5.42 2.23 0.661982 33.22 21.40 8.39 5.73 2.45 0.771983 33.69 21.79 8.59 5.94 2.61 0.871984 33.95 22.10 8.89 6.22 2.83 0.981985 34.25 22.38 9.09 6.39 2.91 0.971986 34.57 22.59 9.13 6.38 2.87 1.001987 36.48 24.49 10.75 7.76 3.73 1.301988 38.63 26.95 13.17 9.96 5.21 1.991989 38.47 26.66 12.61 9.37 4.74 1.741990 38.84 27.05 12.98 9.71 4.90 1.831991 38.38 26.43 12.17 8.90 4.36 1.611992 39.82 27.88 13.48 10.11 5.21 2.021993 39.48 27.41 12.82 9.45 4.72 1.741994 39.60 27.50 12.85 9.45 4.70 1.731995 40.54 28.46 13.53 9.99 4.98 1.821996 41.16 29.16 14.11 10.49 5.33 1.971997 41.73 29.85 14.77 11.12 5.81 2.201998 42.12 30.36 15.29 11.61 6.20 2.411999 42.67 30.97 15.87 12.16 6.64 2.632000 43.11 31.51 16.49 12.78 7.13 2.842001 42.23 30.40 15.37 11.71 6.26 2.402002 41.67 29.66 14.64 11.06 5.78 2.19

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2003 42.04 29.95 14.87 11.29 6.00 2.372004 43.11 31.20 16.08 12.33 6.81 2.832005 44.36 32.59 17.42 13.59 7.70 3.262006 45.26 33.32 17.98 14.07 7.97 3.352007 45.51 33.64 18.29 14.39 8.23 3.623

Note: Estimates excluding capital gains

Source: website of Emmanuel Saez, November 2008, Table A1.Source: totals, website of Emmanuel Saez, August 2009, Table A0.

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# family taxIncome contCPI index Average Income per unit (real, 2007)

37,701 27,631 19.1866 14,06238,513 27,948 18.9316 13,73839,154 28,974 18.7448 13,87139,790 34,456 17.4264 15,09040,387 41,827 14.8396 15,36940,451 46,568 12.6351 14,54641,052 53,164 11.0008 14,24641,909 56,062 9.4974 12,70542,835 45,162 10.6314 11,20943,543 48,547 11.3514 12,65644,409 56,061 11.1515 14,07845,384 56,717 11.1297 13,90946,190 59,774 10.8541 14,04646,940 61,992 10.7517 14,20047,723 62,292 10.9585 14,30448,445 63,691 11.1080 14,60449,085 67,280 11.1080 15,22649,750 60,240 11.3968 13,80050,462 50,560 12.4965 12,52151,117 38,640 13.9326 10,53251,757 36,160 14.6866 10,26152,430 41,600 14.2105 11,27553,147 46,800 13.8648 12,20953,844 52,560 13.7311 13,40454,539 57,840 13.2521 14,05455,342 52,960 13.5034 12,92256,181 56,480 13.6981 13,77157,115 60,720 13.5677 14,42457,392 74,880 12.9216 16,85957,736 96,880 11.6771 19,59458,250 119,920 11.0008 22,64858,656 121,394 10.8129 22,37858,997 122,236 10.5722 21,90559,297 134,199 9.7409 22,04560,118 150,262 8.5178 21,29060,825 166,779 7.9035 21,67161,537 165,006 7.9810 21,400

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62,446 182,539 7.9035 23,10363,060 204,931 7.3244 23,80363,684 218,232 7.1678 24,56364,273 231,799 7.1141 25,65764,928 232,475 7.0788 25,34665,589 250,047 7.1053 27,08766,257 269,693 7.0005 28,49566,947 283,500 6.7597 28,62567,546 284,838 6.5802 27,74868,144 306,745 6.5349 29,41768,681 318,030 6.4245 29,74969,997 331,239 6.3601 30,09771,254 353,005 6.2969 31,19672,464 372,881 6.2146 31,97873,660 402,491 6.1344 33,52074,772 432,179 6.0370 34,89475,831 470,774 5.8693 36,43876,856 503,805 5.6936 37,32377,826 548,968 5.4646 38,54678,793 594,702 5.1817 39,10979,924 641,252 4.9012 39,32481,849 683,606 4.6955 39,21783,670 751,148 4.5494 40,84385,442 831,699 4.2830 41,69187,228 914,550 3.8573 40,44389,127 965,991 3.5347 38,31091,048 1,068,765 3.3421 39,23193,076 1,175,140 3.1381 39,62095,213 1,317,571 2.9167 40,36197,457 1,476,334 2.6617 40,32199,625 1,631,792 2.3958 39,241

101,432 1,803,845 2.1875 38,902103,250 1,907,974 2.0630 38,123105,067 2,004,402 1.9786 37,746106,871 2,193,703 1.9007 39,016108,736 2,349,495 1.8377 39,707110,684 2,467,473 1.8050 40,238112,640 2,668,944 1.7460 41,370114,656 2,956,032 1.6842 43,421116,759 3,130,387 1.6145 43,286119,055 3,327,454 1.5379 42,982120,453 3,387,468 1.4846 41,752121,944 3,545,787 1.4479 42,102123,378 3,622,021 1.4130 41,481124,716 3,805,321 1.3835 42,212126,023 4,050,828 1.3509 43,424127,625 4,309,235 1.3159 44,431129,301 4,636,737 1.2881 46,190130,945 4,992,745 1.2703 48,436132,267 5,350,790 1.2444 50,341134,473 5,712,243 1.2040 51,146137,088 5,846,258 1.1712 49,945139,703 5823155 1.1525 48,040

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141,843 5961478 1.1274 47,381143,982 6383254 1.0977 48,665145,881 6830211 1.0621 49,727148,361 7306449 1.0284 50,645149,875 7805495 1.0000 52,080

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Table 13A.4 Shares in total before tax income CanadaTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

190019011902190319041905190619071908190919101911191219131914191519161917191819191920 32.60 14.40 10.49 5.36 2.101921 40.58 17.60 12.55 5.81 1.701922 34.34 15.17 10.74 5.04 1.631923 30.15 14.38 10.22 4.69 1.531924 30.65 14.53 10.39 4.89 1.631925 29.76 13.18 9.48 4.34 1.321926 30.15 14.01 10.22 4.81 1.571927 30.70 14.69 10.78 5.13 1.741928 31.31 15.32 11.23 5.29 1.751929 31.73 15.64 11.47 5.34 1.711930 32.74 16.10 11.86 5.68 1.841931 36.03 16.60 12.00 5.55 1.721932 39.42 17.67 12.72 5.98 1.901933 40.88 18.03 12.89 5.91 1.731934 39.11 17.50 12.59 5.86 1.841935 38.09 16.99 12.19 5.63 1.721936 38.35 17.45 12.67 6.00 1.911937 35.81 16.26 11.79 5.48 1.541938 39.55 18.41 13.31 6.05 1.871939 37.23 16.88 12.23 5.63 1.671940 33.68 14.71 10.35 4.52 1.531941 45.31 30.74 13.30 9.46 4.24 1.291942 39.56 26.42 11.30 8.01 3.53 1.061943 39.29 25.84 10.72 7.51 3.23 0.921944 37.38 24.49 10.01 6.95 2.92 0.821945 37.27 24.63 10.12 6.99 2.89 0.781946 37.75 25.30 10.72 7.42 3.02 0.791947 38.14 25.66 10.99 7.61 3.09 0.821948 36.68 24.49 10.39 7.20 2.94 0.711949 38.22 25.37 10.69 7.38 2.91 0.691950 38.24 25.45 10.88 7.58 3.06 0.74

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1951 36.31 23.96 10.03 6.94 2.80 0.651952 36.44 23.91 9.85 6.75 2.71 0.671953 37.36 24.37 9.88 6.75 2.70 0.661954 38.68 25.29 10.33 7.10 2.82 0.711955 38.08 24.90 10.19 7.00 2.86 0.751956 37.22 24.19 9.63 6.57 2.63 0.651957 37.76 24.50 9.64 6.54 2.59 0.641958 38.39 25.00 9.89 6.68 2.62 0.641959 38.44 24.94 9.74 6.55 2.54 0.611960 38.78 25.13 9.77 6.56 2.52 0.611961 39.35 25.53 9.93 6.63 2.55 0.631962 37.77 24.42 9.37 6.23 2.33 0.541963 37.37 24.11 9.14 6.06 2.24 0.511964 37.77 24.43 9.38 6.24 2.33 0.541965 37.23 24.04 9.20 6.12 2.28 0.541966 36.76 23.70 8.91 5.88 2.16 0.491967 37.06 23.91 9.00 5.93 2.15 0.471968 37.31 24.02 9.04 5.96 2.17 0.471969 37.34 24.01 9.01 5.91 2.13 0.461970 37.92 24.22 8.97 5.87 2.07 0.431971 37.83 24.08 8.87 5.79 2.00 0.401972 37.55 23.84 8.75 5.74 2.02 0.431973 37.02 23.65 8.80 5.78 2.06 0.461974 37.38 23.82 8.81 5.76 2.09 0.481975 37.28 23.71 8.74 5.73 2.11 0.511976 36.74 22.99 8.08 5.21 1.88 0.441977 36.18 22.43 7.74 4.98 1.79 0.431978 35.77 22.17 7.60 4.90 1.77 0.441979 35.57 22.11 7.72 5.06 1.86 0.481980 36.23 22.68 8.06 5.27 1.97 0.531981 35.39 22.10 7.80 5.08 1.88 0.501982 36.24 22.92 8.46 5.66 2.33 0.681983 36.19 22.71 8.21 5.44 2.13 0.571984 35.78 22.48 8.29 5.55 2.28 0.681985 35.25 22.20 8.21 5.51 2.26 0.671986 35.22 22.22 8.24 5.52 2.24 0.641987 35.05 22.22 8.40 5.69 2.38 0.701988 35.66 23.11 9.34 6.54 3.00 1.011989 36.36 23.83 10.01 7.15 3.44 1.291990 35.54 23.08 9.35 6.55 2.98 1.011991 36.31 23.47 9.37 6.51 2.91 0.991992 36.72 23.60 9.31 6.44 2.82 0.941993 37.31 24.03 9.56 6.64 2.97 0.991994 37.49 24.16 9.59 6.65 2.94 0.951995 37.85 24.65 10.00 6.99 3.13 1.031996 38.77 25.48 10.62 7.53 3.47 1.141997 39.78 26.51 11.52 8.32 3.97 1.331998 40.61 27.35 12.18 8.87 4.34 1.481999 41.17 27.89 12.62 9.25 4.61 1.682000 42.34 29.01 13.56 10.11 5.23 1.8920012002

Note: Estimates excluding capital gains

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Source: Table 6B.1 in volume 1.

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# individualIncome contCPI index Average Income per unit (real, 2000)

4,990 2,956 8.4074 4,9805,072 2,379 9.5378 4,4745,163 2,473 10.4128 4,9875,228 2,661 10.4128 5,3005,321 2,629 10.6075 5,2425,426 2,918 10.4128 5,6005,528 3,156 10.4128 5,9445,668 3,333 10.5093 6,1795,810 3,579 10.5093 6,4745,947 3,627 10.3182 6,2936,074 3,401 10.4128 5,8316,192 2,806 11.5816 5,2506,317 2,315 12.7528 4,6746,445 2,122 13.3529 4,3976,564 2,365 13.1977 4,7556,681 2,542 13.0460 4,9636,786 2,700 12.8977 5,1326,890 3,062 12.4725 5,5446,999 3,117 12.3370 5,4947,114 3,292 12.3370 5,7087,229 3,799 11.9474 6,2787,350 4,572 11.2376 6,9917,492 5,810 10.8095 8,3837,614 6,342 10.6075 8,8357,730 6,967 10.5093 9,4737,822 6,989 10.4128 9,3047,971 7,108 10.1339 9,0378,122 8,178 9.2276 9,2918,266 9,497 8.1071 9,3148,613 10,081 7.8276 9,1628,758 10,724 7.6174 9,328

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8,896 12,748 6.9207 9,9179,129 13,980 6.7160 10,2859,329 14,662 6.7964 10,6819,548 14,667 6.7560 10,3789,734 15,846 6.7560 10,9989,911 17,628 6.6374 11,806

10,159 18,738 6.4489 11,89410,352 19,571 6.3056 11,92010,537 20,664 6.2022 12,16310,700 21,637 6.1351 12,40610,851 22,403 6.0695 12,53111,001 24,433 6.0053 13,33711,158 26,078 5.9115 13,81611,354 28,096 5.7908 14,33011,575 31,069 5.6750 15,23211,845 34,962 5.4567 16,10612,150 38,003 5.2791 16,51212,451 41,551 5.0670 16,90912,756 46,049 4.8504 17,51013,064 49,468 4.6901 17,76013,365 54,187 4.5582 18,48113,659 61,212 4.3487 19,48813,983 71,712 4.0391 20,71514,353 84,992 3.6495 21,61114,737 98,531 3.2899 21,99615,101 112,446 3.0593 22,78115,454 123,943 2.8375 22,75715,787 138,184 2.6032 22,78616,129 156,409 2.3845 23,12316,524 176,997 2.1660 23,20216,919 209,214 1.9270 23,82917,299 227,678 1.7381 22,87517,654 236,932 1.6425 22,04517,998 257,013 1.5742 22,48018,321 278,535 1.5133 23,00718,628 297,926 1.4533 23,24318,966 320,294 1.3926 23,51819,278 352,971 1.3384 24,50719,690 384,054 1.2753 24,87520,030 409,610 1.2165 24,87720,313 415,643 1.1523 23,57820,579 420,546 1.1350 23,19520,843 426,317 1.1149 22,80421,115 436,249 1.1127 22,98921,394 456,674 1.0893 23,25221,667 468,440 1.0718 23,17121,971 488,552 1.0548 23,45522,241 509,782 1.0451 23,95522,517 532,946 1.0271 24,31222,808 566,981 1.0000 24,859

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Table 13A.5 Shares in total before tax income AustraliaTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

1900190119021903190419051906190719081909191019111912191319141915191619171918191919201921 19.43 11.63 8.55 3.97 2.80 1.241922 17.65 10.68 7.91 3.57 2.451923 11.76 9.08 3.98 2.801924 11.67 8.84 4.251925 11.31 8.58 3.99 2.811926 11.07 8.42 3.88 2.721927 11.68 8.56 3.86 2.641928 11.85 8.92 4.26 3.161929 10.67 7.91 3.58 2.501930 9.75 7.15 3.20 2.221931 9.34 6.93 3.07 2.11 0.851932 9.27 6.91 3.08 2.14 0.901933 10.32 7.73 3.53 2.461934 10.36 7.79 3.49 2.441935 10.54 7.77 3.49 2.421936 11.28 8.25 3.71 2.561937 9.83 7.17 3.19 2.20 0.891938 10.39 7.61 3.41 2.36 0.971939 20.71 10.73 7.81 3.50 2.44 1.041940 20.57 10.30 7.48 3.37 2.35 0.991941 34.61 23.67 10.78 7.68 3.34 2.32 0.941942 34.12 23.26 10.43 7.34 3.11 2.12 0.851943 34.23 23.42 10.45 7.32 3.09 2.12 0.861944 31.25 21.09 9.03 6.22 2.49 1.66 0.641945 28.75 19.56 8.44 5.79 2.31 1.55 0.621946 31.61 21.76 9.51 6.52 2.59 1.72 0.661947 33.10 23.41 10.62 7.31 2.92 1.94 0.731948 32.77 23.35 10.80 7.40 2.89 1.96 0.731949 32.82 23.66 11.26 7.89 3.31 2.23

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1950 31.53 25.56 14.13 10.22 4.471951 26.65 18.87 9.08 6.23 2.53 1.671952 26.31 19.51 8.99 6.11 2.44 1.57 0.551953 26.10 18.70 8.71 5.97 2.43 1.58 0.581954 25.77 18.10 8.06 5.48 2.19 1.42 0.521955 25.53 17.49 7.54 5.10 2.01 1.29 0.481956 25.69 17.84 7.91 5.42 2.16 1.39 0.511957 23.99 16.33 7.04 4.75 1.84 1.19 0.431958 29.77 19.41 7.44 4.86 1.76 1.14 0.411959 29.85 19.44 7.39 4.82 1.75 1.12 0.411960 29.60 19.14 7.09 4.58 1.62 1.04 0.371961 29.71 19.20 7.10 4.58 1.65 1.06 0.401962 30.22 19.62 7.23 4.64 1.64 1.04 0.381963 30.35 19.84 7.36 4.72 1.65 1.05 0.371964 29.45 18.95 6.84 4.37 1.52 0.96 0.341965 29.22 18.68 6.69 4.27 1.46 0.92 0.311966 28.51 18.19 6.47 4.12 1.41 0.89 0.311967 28.66 18.29 6.58 4.23 1.51 0.98 0.381968 28.36 17.99 6.38 4.06 1.40 0.89 0.321969 27.85 17.61 6.25 4.00 1.42 0.92 0.361970 27.65 17.30 5.92 3.74 1.26 0.79 0.271971 28.24 17.59 5.92 3.70 1.25 0.78 0.271972 27.80 17.50 6.06 3.81 1.29 0.81 0.281973 26.74 16.73 5.67 3.54 1.17 0.73 0.241974 25.87 15.87 5.22 3.24 1.06 0.65 0.211975 25.54 15.65 5.13 3.22 1.10 0.68 0.231976 25.20 15.35 4.99 3.11 1.05 0.65 0.211977 25.15 15.25 4.92 3.08 1.06 0.671978 25.01 15.14 4.87 3.02 1.03 0.651979 25.17 15.20 4.83 2.97 1.02 0.651980 25.39 15.31 4.79 2.95 1.02 0.661981 25.31 15.15 4.61 2.83 0.96 0.621982 25.82 15.44 4.67 2.87 1.00 0.631983 25.32 15.16 4.68 2.89 1.02 0.661984 25.50 15.25 4.75 2.96 1.031985 25.93 15.63 5.02 3.19 1.14 0.75 0.351986 26.61 16.17 5.39 3.48 1.29 0.85 0.361987 28.66 17.94 6.67 4.53 1.89 1.41 0.601988 30.28 19.84 8.41 6.04 2.99 2.13 0.981989 27.64 17.46 6.43 4.29 1.79 1.31 0.511990 27.66 17.37 6.34 4.24 1.79 1.33 0.551991 28.22 17.70 6.41 4.28 1.81 1.35 0.571992 28.52 17.95 6.55 4.38 1.87 1.37 0.571993 29.40 18.66 6.96 4.69 2.08 1.46 0.611994 29.42 18.87 7.13 5.10 2.56 1.65 0.711995 29.13 18.76 7.23 4.95 2.14 1.52 0.731996 29.16 18.77 7.24 4.93 2.07 1.44 0.651997 30.41 19.73 7.81 5.38 2.32 1.64 0.751998 30.11 19.63 7.84 5.43 2.37 1.67 0.761999 31.48 20.95 8.84 6.29 3.04 2.152000 31.28 20.98 9.03 6.44 3.06 2.242001 30.61 20.33 8.31 5.75 2.51 1.752002 31.34 20.90 8.79 6.11 2.68 1.87

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Source: Table 7.1 in volume 1.Source: totals, Table 7.1 in volume 1, CPI from globalfinancialdata year t is December 31, year t as fiscal year goes from July 1st, year t to June 30, year t+1 in Australia

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# individualIncome contCPI index (Average Income per unit (real, 2002)

3,094 44.73023,164 621 46.0913 9,0453,234 600 44.2731 8,2133,304 682 37.8819 7,8193,374 683 38.8525 7,8653,444 640 37.8819 7,0403,514 678 36.4021 7,0243,584 1,082 31.8159 9,6063,654 1,063 29.0202 8,4433,723 1,037 32.1978 8,9673,809 1,123 31.5076 9,2883,908 1,210 30.6324 9,4854,005 1,307 31.5076 10,2824,110 1,332 30.4213 9,8594,207 1,410 30.2131 10,1264,319 1,437 30.0077 9,9834,428 1,382 30.2131 9,4314,520 1,354 29.6046 8,8694,598 1,107 32.6553 7,8624,669 1,017 35.7867 7,7964,737 1,026 37.3264 8,0844,805 1,117 37.5646 8,7324,867 1,167 36.9057 8,8494,934 1,257 36.1371 9,2065,011 1,412 35.1882 9,9165,085 1,485 34.3681 10,0365,163 1,525 33.5474 9,9095,239 1,622 32.7642 10,1445,320 1,745 30.7811 10,0975,390 2,048 29.4583 11,1935,447 2,340 27.0779 11,6335,497 2,460 27.0035 12,0855,545 2,430 26.8558 11,7705,594 2,668 26.6379 12,7045,639 2,715 24.8216 11,9525,675 3,339 23.4033 13,7695,734 3,946 21.2756 14,6415,847 4,578 19.5026 15,270

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6,003 5,973 17.4279 17,3416,136 6,638 13.9486 15,0916,253 7,123 12.7393 14,5126,336 7,351 12.3122 14,2846,417 7,893 12.2438 15,0606,528 8,556 11.7827 15,4436,656 9,145 11.0314 15,1586,783 9,059 10.7900 14,4116,891 9,771 10.5931 15,0207,027 10,843 10.4694 16,1547,171 11,585 10.1150 16,3407,323 11,912 9.9517 16,1887,485 12,607 9.9017 16,6777,644 13,971 9.8425 17,9897,805 15,070 9.5471 18,4337,981 15,925 9.2602 18,4788,180 17,831 8.9737 19,5628,344 18,766 8.7352 19,6468,522 20,929 8.4653 20,7898,716 23,109 8.1911 21,7168,902 25,641 7.8023 22,4749,320 28,637 7.2521 22,2839,511 32,866 6.9468 24,0059,692 41,074 6.1295 25,9779,898 50,902 5.2796 27,150

10,073 59,135 4.6258 27,15510,246 68,113 4.0487 26,91510,429 74,498 3.7006 26,43610,616 82,990 3.4372 26,87010,797 92,124 3.1228 26,64410,984 104,630 2.8569 27,21311,198 120,459 2.5679 27,62411,439 132,515 2.3129 26,79311,642 146,104 2.1289 26,71611,844 158,817 2.0753 27,82912,063 174,633 1.9184 27,77312,319 189,421 1.7474 26,86912,577 205,912 1.6308 26,70112,833 230,688 1.5160 27,25113,089 257,389 1.4061 27,65013,310 264,479 1.3160 26,15013,499 268,041 1.2965 25,74413,678 277,365 1.2929 26,21613,830 287,510 1.2682 26,36513,995 306,060 1.2367 27,04614,184 331,797 1.1772 27,53914,399 349,967 1.1596 28,18314,605 361,404 1.1625 28,76714,811 383,311 1.1444 29,61815,017 404,179 1.1241 30,25515,235 437,877 1.0625 30,53715,463 457,891 1.0303 30,50815,657 475,331 1.0000 30,359

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0.97690.95220.92630.89710.87130.8404

Source: totals, Table 7.1 in volume 1, CPI from globalfinancialdata year t is December 31, year t as fiscal year goes from July 1st, year t to June 30, year t+1 in Australia

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Table 13A.6 Shares in total before tax income New ZealandTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

1900190119021903190419051906190719081909191019111912191319141915191619171918191919201921 25.39 11.34 7.82 3.131922 23.84 10.47 7.22 2.891923 24.72 10.94 7.54 2.961924 33.73 24.47 10.89 7.51 2.911925 34.97 25.16 11.08 7.60 2.921926 35.73 25.18 10.84 7.36 2.791927 35.69 24.99 10.64 7.20 2.691928 35.85 25.42 11.47 7.98 3.171929 36.54 25.48 10.99 7.48 2.881930 38.38 26.17 10.57 7.06 2.60193119321933 38.13 25.99 10.86 7.39 2.811934 37.97 25.64 10.42 6.96 2.491935 24.65 10.36 6.93 2.771936 34.49 24.15 10.66 7.28 2.811937 30.36 20.51 8.33 5.48 1.911938 27.64 18.47 7.32 4.79 1.661939 29.72 19.92 7.85 5.15 1.861940 28.67 19.16 7.42 4.83 1.6719411942194319441945 25.26 17.08 6.88 4.49 1.601946 27.10 18.54 7.50 4.90 1.761947 28.44 19.54 7.72 5.03 1.771948 28.80 19.67 7.74 5.09 1.871949 29.56 20.32 8.02 5.26 1.92

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1950 31.32 22.59 9.44 6.17 2.231951 29.32 20.11 7.88 5.11 1.851952 30.14 20.59 7.94 5.11 1.831953 35.93 24.83 9.90 6.41 2.331954 35.40 24.29 9.54 6.15 2.201955 34.13 22.89 8.76 5.61 1.981956 35.04 23.53 8.91 5.74 2.101957 33.94 22.69 8.65 5.61 2.001958 31.93 20.66 7.26 4.51 1.481959 32.65 21.37 7.60 4.77 1.631960 32.17 20.93 7.44 4.71 1.6619611962 31.97 20.59 7.25 4.60 1.611963 31.98 20.67 7.29 4.631964 32.32 20.85 7.42 4.82 1.801965 31.06 19.69 6.72 4.23 1.431966 30.72 19.30 6.56 4.12 1.381967 30.91 19.39 6.59 4.14 1.411968 31.15 19.59 6.72 4.23 1.441969 31.02 19.47 6.70 4.23 1.451970 30.76 19.11 6.64 4.21 1.481971 30.66 19.01 6.43 4.00 1.311972 31.29 19.90 7.08 4.47 1.521973 31.84 20.35 7.47 4.79 1.691974 32.02 20.38 7.55 4.95 1.681975 29.98 18.70 6.56 4.20 1.451976 31.10 20.36 7.48 4.74 1.551977 28.86 17.89 6.13 3.86 1.311978 29.10 17.99 6.12 3.85 1.291979 28.22 17.29 5.77 3.62 1.211980 28.83 17.51 5.65 3.52 1.181981 28.48 17.15 5.50 3.44 1.141982 28.70 17.24 5.49 3.41 1.141983 28.92 17.52 5.68 3.56 1.221984 28.19 17.09 5.60 3.53 1.221985 27.57 16.74 5.51 3.48 1.191986 26.51 15.85 4.88 3.01 1.001987 26.61 16.29 5.48 3.52 1.271988 26.26 16.08 5.35 3.38 1.161989 28.34 17.97 6.59 4.33 1.621990 31.12 20.41 8.21 5.66 2.331991 31.48 20.53 7.96 5.37 2.081992 32.49 21.32 8.40 5.71 2.351993 32.99 21.86 8.76 5.94 2.381994 32.86 22.06 9.00 6.12 2.491995 32.62 21.97 8.98 6.11 2.461996 32.18 21.69 8.92 6.12 2.511997 32.57 22.03 9.16 6.32 2.661998 34.39 23.58 10.21 7.23 3.281999 38.68 27.74 13.77 5.452000 32.26 21.20 8.25 5.50 2.162001 32.79 21.76 8.76 5.98 2.512002 32.52 21.56 8.78 6.09 2.55

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2003 33.01 22.17 9.45 3.102004 33.55 22.71 9.96 3.552005 32.45 21.69 8.98 2.66

Note: (1) The series up to 1940 relates to assessable income; thereafter it relates to total income.

(2) The series up to 1952 relates to tax units; thereafter it relates to individuals.

Source: Table 8.1 in volume 1.Source: totals, Table 8.B1 and 8.C1 in volume 1, CPI from globalfinancialdata year t is December 31, year t as fiscal year goes from April 1st, year t to March 31, year t+1 in New Zealand

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# individualIncome contCPI index (Average Inc# family tax units ('000s)

982 192 33.3750 6,529 6691,009 203 37.2020 7,482 6881,033 214 37.4375 7,757 7041,058 231 35.2960 7,708 7211,087 233 34.4351 7,380 7411,116 232 34.6464 7,199 7611,143 240 35.0767 7,366 7791,163 254 34.8603 7,611 7931,182 247 35.0767 7,327 8061,206 211 36.7402 6,428 8221,229 189 39.8573 6,127 8381,247 175 43.8779 6,157 8501,265 192 44.2080 6,712 8621,281 199 43.4449 6,750 8731,295 231 41.8454 7,462 8831,315 289 39.9024 8,773 8961,310 318 37.2846 9,050 8931,307 350 36.5876 9,796 8911,307 372 34.7817 9,898 8911,297 405 33.5881 10,489 8841,275 32.1477 8691,265 31.3469 8621,246 31.4257 8491,244 31.4257 8481,256 618 31.4257 15,464 8561,294 663 31.1702 15,971 8821,312 750 28.8266 16,484 8941,328 789 26.6246 15,821 9051,345 888 26.2598 17,333 917

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1,360 1,104 24.1128 19,574 9271,378 1,138 21.6296 17,867 9391,405 1,208 20.7977 17,875 9581,432 1,333 19.5920 18,238

1,459 1,444 19.1752 18,978

1,487 1,520 18.7757 19,192

1,514 1,622 18.1051 19,397

1,541 1,735 17.7875 20,027

1,568 1,754 16.6211 18,593

1,589 1,891 16.4860 19,619

1,611 2,046 16.2222 20,602

1,649 2,110 15.8420 20,271

1,690 2,225 15.5925 20,529

1,728 2,406 15.2327 21,209

1,765 2,599 14.5606 21,441

1,804 2,799 14.2464 22,104

1,827 2,926 13.8479 22,178

1,853 3,017 13.0280 21,212

1,878 3,138 12.3766 20,680

1,908 3,445 11.8824 21,454

1,947 4,011 10.9102 22,476

1,984 4,696 9.9183 23,476

2,036 5,482 9.4497 25,444

2,094 6,391 8.5723 26,163

2,157 7,211 7.5957 25,393

2,196 8,593 6.5941 25,803

2,231 9,978 5.6878 25,438

2,253 11,393 4.9185 24,872

2,273 13,198 4.4781 26,001

2,291 15,693 3.8465 26,348

2,327 18,332 3.3061 26,045

2,356 21,988 2.8642 26,731

2,401 24,521 2.4796 25,324

2,445 25,773 2.3954 25,251

2,484 28,612 2.1900 25,226

2,507 33,697 1.8989 25,524

2,537 40,303 1.6066 25,522

2,567 46,980 1.4653 26,818

2,597 50,108 1.3987 26,988

2,628 53,114 1.3045 26,365

2,658 54,657 1.2449 25,600

2,688 54,179 1.2334 24,861

2,717 54,554 1.2172 24,439

2,748 57,023 1.2001 24,903

2,785 61,084 1.1674 25,605

2,826 65,632 1.1343 26,344

2,873 69,888 1.1061 26,907

2,913 72,279 1.0970 27,219

2,939 73,677 1.0930 27,400

2,958 77,520 1.0875 28,499

2,980 79,226 1.0459 27,806

3,007 84,160 1.0272 28,750

3,061 86,529 1.0000 28,268

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0.98470.95880.92950.90560.87770.8490

Source: totals, Table 8.B1 and 8.C1 in volume 1, CPI from globalfinancialdata year t is December 31, year t as fiscal year goes from April 1st, year t to March 31, year t+1 in New Zealand

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Table 13A.7 Shares in total before tax income Prussia/GermanyTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

1891 37.92 29.95 17.28 13.56 7.44 2.791892 37.47 29.45 16.81 13.15 7.18 2.671893 37.21 29.21 16.59 12.95 7.04 2.611894 37.13 29.18 16.59 12.98 7.10 2.661895 37.18 29.29 16.77 13.15 7.22 2.691896 37.54 29.68 17.16 13.50 7.48 2.821897 38.19 30.27 17.64 13.94 7.80 3.001898 38.72 30.84 18.11 14.38 8.09 3.161899 38.97 31.13 18.49 14.75 8.39 3.341900 39.13 31.29 18.63 14.88 8.47 3.391901 38.99 31.04 18.29 14.56 8.25 3.291902 38.59 30.52 17.78 14.08 7.89 3.101903 38.52 30.42 17.63 13.93 7.77 3.031904 38.60 30.55 17.81 14.10 7.86 3.061905 38.91 30.95 18.22 14.51 8.15 3.191906 38.20 30.49 18.14 14.52 8.24 3.271907 37.78 30.14 17.96 14.40 8.19 3.281908 37.26 29.55 17.36 13.85 7.90 3.141909 37.84 29.69 17.15 13.65 7.75 3.081910 38.01 29.84 17.24 13.75 7.84 3.131911 37.77 29.57 17.48 13.96 7.96 3.161912 37.73 29.55 17.52 14.01 8.01 3.181913 38.52 30.40 17.77 14.41 8.11 3.131914 38.10 30.24 17.78 14.44 8.16 3.151915 39.31 31.90 19.53 15.91 9.18 3.661916 40.75 32.84 21.32 17.70 10.31 4.101917 41.98 33.55 22.42 18.72 11.04 4.521918 41.52 33.21 22.20 18.52 10.93 4.491919 37.92 30.02 19.47 15.96 9.18 3.71192019211922192319241925 11.30 8.20 3.90 1.201926 32.50 22.10 11.30 8.30 4.00 1.401927 11.50 8.50 4.10 1.401928 32.20 22.60 11.20 8.20 4.00 1.301929 11.10 8.10 3.90 1.30193019311932 38.40 26.60 11.40 8.30 3.80 1.201933 10.90 8.20 3.80 1.201934 36.30 25.30 11.30 8.20 3.80 1.301935 12.00 8.90 4.40 1.601936 37.30 27.00 13.70 10.40 5.50 2.20

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1937 15.00 11.50 6.20 2.501938 16.30 12.60 6.70 2.60193919401941194219431944194519461947194819491950 34.40 24.90 11.60 8.20 3.90 1.501951195219531954 6.90 3.20 1.00195519561957 11.00 7.00 4.30 1.401958195919601961 31.40 23.40 12.20 9.10 4.50 1.301962196319641965 31.30 23.10 12.20 9.30 4.80 1.80196619671968 30.30 21.90 11.20 8.40 4.30 1.60196919701971 31.80 22.10 11.30 8.50 4.40 1.70197219731974 30.80 21.60 10.10 7.40 3.60 1.30197519761977 31.50 21.50 10.20 7.50 3.70 1.30197819791980 32.80 22.60 10.80 8.10 4.10 1.50198119821983 31.80 21.30 9.40 6.90 3.30 1.0019841985

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1986 32.20 21.80 9.90 7.40 3.70 1.30198719881989 33.90 23.30 10.90 8.20 4.20 1.60199019911992 34.60 23.60 10.80 8.00 4.20 1.60199319941995 32.70 21.70 9.20 6.70 3.40 1.40199619971998 35.40 24.20 11.10 8.30 4.40 1.6019992000

Note: Excluding capital gains apart from 1925-1938.

Source: Table 9I.6 in volume 1.Source: totals, Table 9.G2 and 9.H2 in volume 1, CPI from globalfinancialdata average for year t

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# family taxIncome contCPI index (Average Income per unit (real, 2002)10,922 11,149 Prussia10,989 11,27411,101 11,42711,257 11,62411,473 11,91511,723 12,32211,937 12,81912,165 13,39312,448 14,04512,657 14,59712,813 14,84113,034 15,06913,250 15,51113,567 16,16113,848 16,91214,203 18,27814,561 19,34314,771 19,99515,048 20,80915,444 21,73815,701 22,52316,017 23,58816,254 24,88815,832 23,82915,915 25,82315,855 27,19016,097 32,43815,816 39,807 -- Posen & Bromberg

5.49516.0284

27,078 48,387 5.5057 9,839 Republic of Weimar27,579 49,894 5.4508 9,86128,055 55,450 5.2126 10,30328,525 59,719 5.0725 10,62028,988 59,910 5.0027 10,33929,451 55,035 5.2229 9,76029,917 46,193 5.6516 8,72630,362 36,293 6.3817 7,62830,822 37,142 6.5214 7,85930,713 42,075 6.3562 8,70831,021 46,949 6.2534 9,464 + Saarland 30,950 51,809 6.1801 10,345

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30,876 57,902 6.1494 11,53230,908 64,517 6.1261 12,787

6.09445.91465.77445.63335.55305.43915.29254.77104.58844.22144.0341

21,925 63,526 4.2785 12,397 Federal Republic of Germany22,109 77,222 3.9415 13,76722,263 87,680 3.7119 14,61922,539 93,596 3.6948 15,34322,710 100,091 3.6862 16,24722,911 114,263 3.6405 18,15623,112 126,265 3.5487 19,38723,361 137,291 3.4867 20,49123,754 149,320 3.4154 21,47025,619 161,545 3.3824 21,32826,054 193,741 3.3329 24,784 + West-Berlin and Saarland 26,559 209,899 3.2587 25,75426,773 228,692 3.1674 27,05526,966 241,071 3.0756 27,49527,207 266,231 3.0051 29,40627,438 291,096 2.9111 30,88427,500 309,265 2.8093 31,59427,402 311,878 2.7649 31,46827,468 339,025 2.7206 33,58027,828 372,412 2.6706 35,74027,768 433,689 2.5819 40,32528,024 478,547 2.4534 41,89528,319 518,799 2.3256 42,60528,608 576,623 2.1736 43,81128,712 613,612 2.0321 43,42828,774 635,994 1.9181 42,39728,901 693,273 1.8391 44,11629,081 739,950 1.7736 45,13029,430 790,686 1.7273 46,40629,850 850,010 1.6590 47,24030,322 895,913 1.5737 46,49630,806 944,883 1.4801 45,39631,179 968,277 1.4060 43,66431,512 994,892 1.3614 42,98231,878 1,055,955 1.3294 44,03632,361 1,105,805 1.3010 44,457

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32,923 1,154,916 1.3042 45,75133,179 1,204,203 1.3003 47,19233,643 1,254,053 1.2854 47,91434,377 1,333,387 1.2485 48,42434,836 1,425,378 1.2157 49,74243,737 1,757,114 1.1965 48,068 Reunification 43,972 1,881,862 1.1387 48,73144,232 1,925,657 1.0903 47,46744,404 1,984,767 1.0612 47,43344,619 2,050,265 1.0432 47,93644,870 2,081,598 1.0283 47,70645,039 2,118,264 1.0094 47,47245,173 2,181,034 1.0000 48,282

0.99430.97990.96090.94790.93810.92270.90500.88980.87080.8485

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Table 13A.8 Shares in total before tax income NetherlandsTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

190019011902190319041905190619071908190919101911191219131914 45.87 36.51 20.96 16.34 8.63 6.341915 51.21 42.07 25.58 20.31 11.44 8.581916 53.31 44.18 27.88 22.53 13.02 9.841917 52.47 42.78 26.51 21.34 12.39 9.531918 48.50 38.20 21.95 17.18 9.65 7.401919 49.48 39.34 23.74 19.07 10.79 8.171920 46.23 35.92 20.59 16.30 8.92 6.651921 44.03 33.35 18.29 14.23 7.60 5.651922 43.19 32.13 16.82 12.79 6.57 4.831923 43.08 31.93 16.45 12.40 6.30 4.611924 43.84 32.84 17.34 13.22 6.88 5.091925 43.87 33.04 17.75 13.64 7.19 5.371926 43.87 33.18 17.99 13.82 7.26 5.391927 44.33 33.72 18.37 14.13 7.39 5.471928 44.58 34.01 18.63 14.38 7.57 5.641929 43.85 33.34 18.09 13.86 7.10 5.211930 43.02 32.41 17.15 12.97 6.47 4.69 2.091931 42.18 31.11 15.59 11.51 5.47 3.90 1.701932 41.33 30.04 14.43 10.46 4.79 3.37 1.441933 41.19 29.91 14.20 10.24 4.63 3.24 1.381934 40.82 29.62 14.02 10.09 4.53 3.17 1.341935 40.69 29.54 14.00 10.10 4.55 3.18 1.331936 41.10 30.18 14.83 10.89 5.15 3.70 1.681937 41.92 31.23 16.05 12.06 6.13 4.57 2.411938 41.60 30.93 15.68 11.63 5.60 4.02 1.811939 42.02 31.28 15.79 11.64 5.54 3.93 1.7119401941 45.07 34.25 17.64 13.06 6.36 4.5519421943194419451946 40.82 29.08 12.86 8.93 3.74 2.56 1.031947

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194819491950 36.74 26.16 12.05 8.59 3.80 2.6519511952 36.95 26.45 12.61 9.13 4.22 2.941953 36.76 26.14 11.99 8.44 3.69 2.571954195519561957 33.98 23.75 10.39 7.20 2.981958 34.88 24.61 11.29 8.03 3.621959 34.20 23.89 10.43 7.23 3.05196019611962 34.12 23.93 10.58 7.3919631964 33.25 23.13 10.07 7.0019651966 33.05 22.69 9.46 6.441967 32.64 22.30 9.26 6.29196819691970 31.34 21.25 8.64 5.76 2.12 1.39 0.57197119721973 28.37 18.40 6.90 4.48 1.59 1.02 0.3619741975 27.47 17.40 6.12 3.95 1.38 0.88 0.3319761977 27.81 17.35 6.01 3.81 1.26 0.771978197919801981 28.46 17.57 5.85 3.66 1.28 0.811982198319841985 29.10 18.00 5.92 3.65 1.21 0.771986198719881989 28.48 17.62 5.70 3.52 1.19 0.781990 28.20 17.33 5.56 3.42 1.09 0.681991 28.11 17.25 5.54 3.41 1.14 0.731992 27.99 17.13 5.50 3.39 1.14 0.731993 27.96 16.97 5.24 3.15 0.98 0.601994 28.28 17.18 5.33 3.21 1.00 0.631995 28.45 17.32 5.37 3.23 1.00 0.611996 28.24 17.22 5.39 3.28 1.06 0.691997 28.21 17.23 5.46 3.34 1.11 0.721998 28.03 17.06 5.29 3.21 1.00 0.61

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1999 28.09 17.13 5.38 3.28 1.08 0.692000

Notes: (1) Series up to 1946 based on tabulated income tax data.

(2) Series from 1950 to 1975 based on tabulated data produced by Central Bureau of Statistics.

(3) Series from 1977 based on micro-data Income Panel Survey using tax and other administrative data.

Source: Table 11.2 in volume 1.Source: totals, Table 10.B1 and 10.B2 in volume 1, CPI from globalfinancialdata (average for year t)

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# family taxIncome contCPI index Average Income per unit (real, 1999)

2,954 2205 18.0862 13,5003,001 2575 16.0153 13,7423,048 2875 14.2721 13,4623,096 2960 13.4487 12,8583,132 3392 11.2796 12,2163,181 4359 10.4378 14,3033,230 4862 9.5799 14,4203,283 4670 10.9843 15,6253,334 4446 12.3412 16,4573,391 4404 12.7152 16,5143,450 4524 12.6386 16,5733,506 4576 12.7152 16,5963,560 4629 13.2785 17,2663,617 4742 13.2785 17,4093,677 4994 13.1125 17,8093,733 5080 13.2785 18,0703,788 4962 13.8026 18,0803,859 4549 14.6713 17,2953,923 4183 15.8939 16,9473,978 4114 16.0153 16,5634,033 3983 15.8939 15,6974,093 3891 16.2636 15,4614,149 4000 16.7840 16,1814,204 4204 16.1385 16,1384,261 4295 16.1385 16,2674,309 4528 16.0153 16,829

13.89404,405 5212 12.2690 14,517

11.402211.042110.7590

9.40814,646 8141 8.5984 15,0674,679 8.1953

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4,717 7.82844,745 7.38734,789 12581 6.7896 17,8374,817 6.04614,836 14448 6.0287 18,0114,867 15101 6.0461 18,7594,906 5.81164,952 5.70114,990 5.59475,036 24050 5.2846 25,2375,107 25475 5.1675 25,7775,174 26677 5.1296 26,4485,229 28176 4.9834 26,8525,364 4.92495,487 35227 4.7682 30,6125,586 4.58085,667 46108 4.3169 35,1235,763 4.11375,843 56132 3.8852 37,3245,900 64848 3.7666 41,3995,964 3.62986,041 3.37846,120 90363 3.2377 47,8056,198 3.01006,274 2.78996,367 125822 2.5837 51,0596,471 2.35736,603 165963 2.1365 53,6996,716 1.96636,838 209844 1.8436 56,5766,969 1.77057,117 1.69887,260 1.59427,389 266,941 1.4932 53,9467,497 1.40997,626 1.37217,764 1.32877,899 294504 1.2991 48,4348,008 1.29758,124 1.30398,209 1.29438,228 353758 1.2808 55,0698,341 409665 1.2496 61,3718,410 433681 1.2030 62,0358,475 457963 1.1604 62,7048,542 461621 1.1365 61,4198,597 466212 1.1060 59,9768,663 482064 1.0865 60,4598,726 494892 1.0639 60,3388,789 511447 1.0412 60,5898,853 536373 1.0219 61,915

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8,917 566734 1.0000 63,557

Page 83: Atkinson Pike Tty Saez 2011 Jel

Table 13A.9 Shares in total before tax income SwitzerlandTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

1900190119021903190419051906190719081909191019111912191319141915191619171918191919201921192219231924192519261927192819291930193119321933 31.16 21.92 9.98 7.19 3.27 0.941934 30.92 21.59 9.69 6.94 3.14 0.9119351936 30.47 21.46 9.94 7.21 3.35 0.98193719381939 32.94 23.77 11.78 8.78 4.36 1.521940194119421943 32.59 22.70 10.54 7.67 3.71 1.4319441945 33.24 23.36 10.49 7.50 3.44 1.1019461947 31.58 21.95 10.01 7.15 3.26 1.0319481949 32.29 22.22 9.88 7.13 3.23 0.96

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19501951 31.29 21.65 9.91 7.18 3.37 1.0719521953 30.33 21.16 9.78 7.08 3.30 1.0519541955 29.72 20.92 9.78 7.06 3.24 0.9719561957 30.99 21.79 10.11 7.24 3.31 1.0319581959 31.47 22.35 10.54 7.58 3.51 1.0919601961 31.56 22.70 10.87 7.85 3.62 1.0619621963 31.72 22.83 10.91 7.88 3.64 1.1219641965 31.60 22.60 10.67 7.67 3.50 1.0519661967 32.29 23.01 10.86 7.81 3.58 1.0819681969 32.70 23.32 11.00 7.92 3.66 1.1419701971 32.49 23.03 10.81 7.79 3.62 1.1419721973 30.96 21.51 9.77 6.98 3.20 1.0419741975 30.29 20.47 8.79 6.15 2.68 0.8319761977 29.93 20.12 8.49 5.90 2.56 0.7919781979 29.89 20.06 8.40 5.82 2.51 0.7619801981 29.87 20.02 8.40 5.85 2.58 0.8419821983 29.88 20.00 8.39 5.85 2.62 0.8619841985 30.35 20.64 9.05 6.48 3.16 1.2519861987 30.78 20.93 9.07 6.41 2.94 0.9619881989 30.78 20.96 9.22 6.59 3.15 1.1519901991 29.99 20.14 8.60 6.09 2.85 1.0019921993 29.65 19.87 8.42 6.01 2.82 0.9819941995 29.22 19.27 7.76 5.67 2.67 0.8719961997199819992000

Notes: (1) For all except 1933, the estimates relate to income averaged over the year shown and the following year.

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Source: Table 11.2 in volume 1.Source: totals, Table 11.1 in volume 1

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# family taxIncome contCPI index Average Income per unit (real, 2000)

1,447 2,135 11.3403 16,7321,464 2,170 11.3403 16,8131,481 2,230 11.2053 16,8791,497 2,263 11.2053 16,9381,514 2,360 11.0735 17,2641,530 2,410 10.8189 17,0361,547 2,554 10.3434 17,0751,564 2,644 10.1209 17,1131,580 2,706 10.0132 17,1421,597 2,795 9.8047 17,1611,611 2,918 9.5075 17,2171,626 3,010 9.3192 17,2551,640 3,011 9.4125 17,2801,655 2,988 9.4125 16,9991,669 3,365 8.4712 17,0781,684 3,882 7.3208 16,8801,698 4,306 5.8711 14,8871,712 5,405 4.6692 14,7381,727 6,278 4.2970 15,6221,741 6,792 4.2206 16,4641,761 5,816 4.8076 15,8761,781 5,457 5.6241 17,2311,801 5,529 5.8573 17,9841,821 5,903 5.6722 18,3911,841 6,273 5.7076 19,4521,860 6,357 5.8807 20,0951,880 6,529 5.9963 20,8221,900 6,877 5.9628 21,5791,920 7,225 5.9684 22,4591,940 7,173 6.0626 22,4181,955 6,586 6.3935 21,5391,970 5,814 6.9062 20,3791,986 5,859 7.2778 21,4752,001 5,792 7.3927 21,4012,016 5,710 7.4937 21,2252,031 5,703 7.3446 20,6202,046 6,274 7.0793 21,7062,062 6,334 7.0070 21,5272,077 6,416 6.9112 21,3492,092 6,958 6.3158 21,0042,107 7,760 5.5317 20,3692,125 8,331 4.9770 19,5172,142 8,992 4.7294 19,8572,159 9,401 4.6347 20,1822,176 10,024 4.6036 21,2082,193 11,004 4.6069 23,1162,210 12,341 4.4101 24,6232,228 12,831 4.2790 24,6482,245 12,356 4.3253 23,809

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2,262 12,987 4.3973 25,2482,287 14,205 4.2007 26,0942,312 15,051 4.0974 26,6782,337 15,705 4.1276 27,7422,362 16,752 4.0891 29,0062,386 17,888 4.0559 30,4012,411 19,128 4.0003 31,7312,436 20,316 3.9185 32,6762,461 21,177 3.8528 33,1502,486 22,623 3.8730 35,2422,511 24,380 3.8264 37,1512,546 27,213 3.7296 39,8592,582 30,221 3.6011 42,1562,617 32,980 3.4742 43,7862,652 36,292 3.3737 46,1692,687 39,078 3.2553 47,3392,722 42,094 3.1010 47,9482,758 44,809 2.9869 48,5352,793 48,199 2.9071 50,1702,828 52,172 2.8404 52,4002,863 57,961 2.7315 55,2942,890 65,900 2.5717 58,6502,916 74,266 2.4088 61,3482,942 81,530 2.1955 60,8352,969 89,646 2.0143 60,8252,995 90,680 1.9035 57,6323,021 92,696 1.8651 57,2223,048 96,869 1.8429 58,5753,074 100,342 1.8253 59,5793,100 104,464 1.7707 59,6623,127 111,742 1.6909 60,4283,181 120,346 1.5969 60,4243,234 127,787 1.5072 59,5503,288 133,997 1.4595 59,4783,342 141,946 1.4197 60,3063,395 144,505 1.3735 58,4523,449 152,110 1.3635 60,1293,503 155,844 1.3413 59,6743,557 165,623 1.3182 61,3853,610 175,274 1.2718 61,7443,664 189,099 1.2093 62,4083,685 201,677 1.1463 62,7393,706 205,883 1.1016 61,2023,727 210,503 1.0704 60,4643,747 214,838 1.0573 60,6193,768 208,022 1.0411 57,4723,789 211,026 1.0295 57,3393,810 220,931 1.0242 59,3943,831 226,753 1.0238 60,6083,851 232,708 1.0158 61,3763,872 247,376 1.0000 63,886

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Table 13A.10 Shares in total before tax income IrelandTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

19001901190219031904190519061907190819091910191119121913191419151916191719181919192019211922 4.641923 5.251924 4.771925 5.071926 4.721927 4.831928 4.801929 4.941930 5.211931 7.781932 6.711933 6.741934 6.611935 6.771936 6.311937 6.321938 47.61 16.93 12.38 5.951939 5.461940 4.931941 4.931942 4.611943 35.68 12.92 9.36 4.001944 4.561945 4.561946 4.731947 4.80

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1948 4.481949 4.351950 4.211951 3.651952 3.311953 2.9819541955195619571958195919601961196219631964 2.091965 5.46 2.111966 5.57 2.111967 2.021968 1.871969 1.781970 1.731971 1.521972 1.331973 3.51 1.2719741975 28.62 5.96 3.76 1.311976 27.96 5.83 3.66 1.261977 27.29 5.64 3.56 1.241978 28.20 6.16 3.98 1.471979 31.32 8.03 5.68 2.651980 31.50 6.65 4.21 1.471981 30.85 6.37 4.02 1.401982 32.57 6.87 4.36 1.551983 33.29 7.05 4.48 1.601984 31.57 6.50 4.10 1.461985 31.28 6.27 3.93 1.401986 31.03 6.15 3.83 1.381987 31.16 6.14 3.81 1.341988 30.51 6.15 3.85 1.371989 30.52 6.38 4.10 1.541990 31.05 6.64 4.28 1.571991 32.46 7.30 4.821992 34.00 7.83 5.091993 33.39 7.55 4.851994 34.84 7.93 5.101995 35.33 8.19 5.391996 35.55 8.48 5.651997 35.51 8.73 5.901998 35.89 9.67 6.75

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1999 34.93 9.44 6.602000 36.07 10.30 7.28

Notes: (1) Estimates for 1938 and 1943 based on Table 12.2 rather than surtax returns.(2) Estimates from 1975 based on income tax returns.

Source: Table 12.5 in volume 1.Source: totals, Table 12.4A and 12.4B in volume 1Source: CPI from globalfinancialdata year t is December 31, year t as fiscal year goes from April 1st, year t to March 31, year t+1 in Irel

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# family taxIncome contCPI index Average Income per unit (real, 2000)

1,495 116 38.8169 3,0121,499 116.42 39.2292 3,0461,504 117.22 37.8214 2,9481,508 117.61 39.2292 3,0591,513 118.48 40.5223 3,1741,517 119.59 41.6673 3,2851,521 120.78 41.6673 3,3081,526 121.78 41.2025 3,2881,530 115.63 43.8981 3,3171,535 105.63 44.6974 3,0761,539 102.17 47.5818 3,1591,544 99.41 47.2772 3,0451,548 104.54 46.9739 3,1721,552 109.3 45.5263 3,2051,557 115.57 44.4286 3,2981,554 120.38 41.6673 3,2281,551 122.72 41.9037 3,3161,548 129.68 38.4114 3,2181,545 143.12 34.4624 3,1931,542 154.56 31.1180 3,1201,539 172.8 27.0149 3,0341,536 190.8 25.0850 3,1171,533 200.12 24.9158 3,2531,530 217.19 24.7488 3,5141,527 226.41 25.1713 3,7331,520 233 23.8678 3,660

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1,513 246.68 23.3385 3,8061,506 253.61 23.1194 3,8941,499 267.25 22.6926 4,0471,492 290.26 20.4864 3,9861,474 305.7 18.8139 3,9011,457 327.68 18.4793 4,1561,439 329.44 18.4056 4,2121,422 348.8 17.6141 4,3201,405 349.44 17.2035 4,2801,387 363.92 16.2517 4,2631,370 369.28 15.8229 4,2651,353 393.68 16.0959 4,6851,335 431.62 15.6616 5,0631,318 468.92 15.2724 5,4351,321 508.77 14.7266 5,6741,323 535.15 14.0961 5,7011,326 613.63 13.1840 6,1011,329 648.18 12.7730 6,2311,332 687.58 12.2980 6,3501,337 732.01 11.9862 6,5641,342 821.53 11.3673 6,9591,347 926.72 10.5644 7,2681,352 1061.78 9.6017 7,5391,357 1221.71 8.8398 7,9561,377 1474.54 8.1664 8,7441,397 1799.3 7.2496 9,3391,417 2064.27 6.0402 8,8021,436 2649.9 5.1697 9,5381,456 3115.98 4.2866 9,1741,476 3742.94 3.8694 9,8141,495 4445.68 3.5850 10,6571,515 5220.98 3.0919 10,6541,555 6260.72 2.6148 10,5301,594 7648.13 2.1204 10,1741,607 8256.13 1.8881 9,7021,619 9024.18 1.7117 9,5401,632 9985.49 1.6041 9,8161,644 10578.02 1.5288 9,8341,657 11251.02 1.4820 10,0631,668 12027.68 1.4380 10,3671,680 12930.34 1.4006 10,7831,691 14133.7 1.3381 11,1851,702 15013.66 1.3029 11,4931,713 15723.66 1.2576 11,5411,745 16578.91 1.2288 11,6731,777 18117.64 1.2110 12,3461,809 18696.83 1.1831 12,2291,841 20105.18 1.1555 12,6211,873 21782.64 1.1340 13,1921,923 24140.37 1.1129 13,9671,974 27406.17 1.0967 15,223

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2,025 31092.15 1.0588 16,2552,076 35382.31 1.0000 17,041

0.95940.91370.89660.87280.85260.81260.7673

Source: CPI from globalfinancialdata year t is December 31, year t as fiscal year goes from April 1st, year t to March 31, year t+1 in Irel 0.7673

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Table 13A.11 Shares in total before tax income IndiaTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

19001901190219031904190519061907190819091910191119121913191419151916191719181919192019211922 12.72 9.97 5.66 2.001923 13.39 10.47 5.91 2.071924 11.46 9.18 5.37 1.841925 12.38 9.64 5.39 1.841926 12.89 10.02 5.57 1.871927 13.32 10.39 5.82 1.981928 13.62 10.61 5.92 1.981929 13.07 10.25 5.77 1.901930 14.53 11.40 6.39 2.111931 16.09 12.55 6.94 2.261932 16.14 12.64 7.03 2.321933 17.11 13.37 7.39 2.451934 16.90 13.17 7.28 2.411935 17.33 13.42 7.34 2.421936 15.58 12.13 6.73 2.311937 15.54 12.09 6.71 2.321938 17.82 13.80 7.63 2.901939 16.11 12.74 7.38 2.881940 16.15 12.83 7.53 2.981941 14.06 11.32 6.85 2.7319421943 10.32 8.22 4.84 1.871944 11.13 8.80 5.10 2.001945 11.41 9.01 5.21 2.0319461947 11.23 9.05 5.44 2.271948 11.84 9.29 5.29 2.151949 12.00 9.35 5.24 2.101950 13.42 10.37 5.60 2.071951

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19521953 11.92 9.41 5.15 1.851954 13.58 10.55 5.68 2.011955 14.41 11.15 5.92 2.011956 12.77 9.85 5.18 1.691957 13.34 10.26 5.31 1.681958 12.56 9.64 4.92 1.511959 12.36 9.44 4.77 1.441960 12.31 9.45 4.79 1.471961 12.15 9.29 4.61 1.381962 11.58 8.75 4.24 1.2719631964 9.65 6.99 3.23 1.041965 10.92 8.23 3.93 1.211966 9.99 7.57 3.66 1.161967 10.01 7.59 3.51 1.031968 9.95 7.52 3.48 1.0119691970 10.02 7.74 3.43 1.031971 8.47 6.31 2.83 0.8819721973 7.02 5.24 2.22 0.641974 6.65 4.77 2.01 0.541975 7.24 5.30 2.25 0.621976 7.27 5.19 2.16 0.621977 6.18 4.55 1.90 0.511978 6.05 4.33 1.81 0.511979 5.61 3.90 1.66 0.461980 4.78 3.30 1.39 0.401981 4.39 3.00 1.21 0.301982 4.51 3.13 1.33 0.341983 6.46 4.35 1.83 0.481984 6.39 4.48 1.88 0.501985 8.24 5.98 2.45 0.661986 8.64 6.43 2.61 0.701987 8.12 6.13 2.51 0.631988 8.52 6.38 2.71 0.831989 8.19 6.17 2.38 0.781990 7.42 5.16 1.84 0.641991 7.12 4.85 1.76 0.571992 6.96 4.81 1.91 0.591993 8.53 6.02 2.86 1.151994 8.09 5.82 2.61 1.071995 8.67 6.61 3.52 2.051996 8.72 6.47 3.08 1.541997 10.70 8.40 4.36 1.881998 8.95 7.02 3.64 1.571999 8.95 7.02 3.64 1.57200020012002200320042005

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Source: Table 1A.4Source: totals from Table 1A.1

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# individualIncome contCPI index Average Income per unit (real, 1999-2000)

124,160 23,230 51.6304 9,660125,440 21,644 56.8701 9,813126,680 24,285 57.5828 11,039127,960 24,056 54.9654 10,333129,280 23,946 53.9331 9,990130,560 23,618 55.7658 10,088131,880 23,647 56.7297 10,172133,240 22,924 58.9116 10,136134,560 18,166 71.5748 9,663136,400 15,948 82.3495 9,628138,320 15,410 87.6928 9,770140,280 14,592 93.7776 9,755142,240 15,366 91.5359 9,889144,240 15,276 89.7481 9,505146,280 16,044 88.7086 9,730148,360 16,330 87.0285 9,579150,440 16,423 89.0524 9,722152,560 18,516 84.1594 10,214154,720 20,105 82.6457 10,740156,680 24,406 72.9382 11,361158,520 35,063 53.8068 11,902160,360 48,845 30.5525 9,306162,240 48,805 31.2592 9,403164,160 48,183 31.1744 9,150166,080 47,727 28.9364 8,316137,760 52,055 26.5613 10,037140,000 53,844 22.9755 8,836142,000 56,308 22.5693 8,950143,600 60,018 21.2736 8,891146,000 63,238 20.6243 8,933

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148,800 62,174 23.0810 9,644151,600 67,872 21.2212 9,501154,400 63,161 26.7558 10,945157,200 64,127 25.2992 10,320160,400 76,804 22.3708 10,712163,600 78,239 21.3876 10,228167,200 87,213 20.5366 10,712170,400 91,245 20.6382 11,051173,600 99,694 20.6860 11,879177,600 104,622 20.3298 11,976181,600 111,629 19.6279 12,065185,600 127,806 19.0671 13,130189,600 149,611 16.8208 13,273194,400 157,290 15.3644 12,431198,000 176,505 13.8654 12,360202,400 208,215 12.2645 12,617207,200 219,177 11.9077 12,596211,600 240,947 11.8396 13,482216,400 255,521 11.2656 13,302221,600 271,019 10.9289 13,366226,800 297,570 10.2656 13,469232,000 366,534 8.7794 13,870237,200 429,030 6.8268 12,348242,800 452,361 6.4563 12,029248,000 486,661 6.9900 13,717253,600 558,243 6.4530 14,205259,200 597,086 6.2945 14,500265,600 646,268 5.9241 14,415271,600 774,795 5.3195 15,175276,800 901,649 4.7027 15,319283,200 993,125 4.3589 15,286289,200 1,165,850 3.8965 15,708295,600 1,295,126 3.5971 15,760302,000 1,442,931 3.4078 16,282308,400 1,598,814 3.1342 16,248315,200 1,812,237 2.8807 16,562322,000 2,165,023 2.6335 17,707328,800 2,500,995 2.4807 18,870335,600 2,926,524 2.2765 19,852342,400 3,357,284 1.9992 19,603348,800 3,822,161 1.7884 19,597356,400 4,472,853 1.6814 21,102363,200 5,317,179 1.5256 22,335370,800 6,168,512 1.3841 23,026377,200 7,057,316 1.2701 23,763383,600 7,928,578 1.1852 24,496390,000 9,309,962 1.0467 24,986396,400 10,175,696 1.0000 25,670

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Table 13A.12 Shares in total before tax income ChinaTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

1900190119021903190419051906190719081909191019111912191319141915191619171918191919201921192219231924192519261927192819291930193119321933193419351936193719381939194019411942194319441945194619471948194919501951

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19521953195419551956195719581959196019611962196319641965196619671968196919701971197219731974197519761977197819791980198119821983198419851986 17.37 9.80 2.65 1.51 0.471987 17.80 9.97 2.67 1.49 0.461988 19.20 11.09 3.34 2.02 0.621989 19.74 11.71 3.45 2.03 0.561990 19.34 11.35 3.33 1.95 0.571991 19.50 11.56 3.38 1.98 0.611992 20.63 12.52 3.96 2.39 0.751993 22.65 13.83 4.34 2.58 0.751994 23.57 14.39 4.42 2.61 0.771995 23.30 14.26 4.38 2.56 0.701996 23.98 14.78 4.69 2.82 0.861997 24.78 15.31 4.89 2.94 0.901998 24.72 15.24 4.84 2.89 0.871999 24.94 15.35 4.77 2.84 0.852000 25.53 15.85 5.04 3.06 0.962001 25.91 16.08 5.05 3.06 0.952002 26.70 16.71 5.32 3.24 1.032003 27.94 17.75 5.87 3.64 1.2020042005

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Notes: Individuals

Source: Table 2A.5Source: totals from Table 2A.1, 2A.2 (CPI from 2A.4 comparing two panels)

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# individualIncome contCPI index Average Income per unit (real, 2000)

Page 103: Atkinson Pike Tty Saez 2011 Jel

131,572 183,371 3.1624 4,407136,072 199,210 2.9495 4,318139,164 273,109 2.4841 4,875141,923 316,574 2.0992 4,683149,394 364,282 2.0369 4,967157,968 424,665 1.9672 5,288170,911 538,779 1.8499 5,832172,102 689,442 1.6145 6,468175,306 957,539 1.2995 7,098178,983 1,183,759 1.1117 7,352189,748 1,405,541 1.0262 7,602195,328 1,566,571 0.9982 8,006207,851 1,719,714 1.0067 8,329214,966 1,924,931 1.0211 9,144208,202 2,045,485 1.0120 9,942214,619 2,315,095 1.0000 10,787252,297 3,016,976 1.0030 11,994259,784 3,476,632 0.9833 13,160

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Table 13A.13 Shares in total before tax income JapanTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

1886 19.14 14.19 7.22 2.981887 19.89 14.52 7.24 3.031888 17.67 13.16 6.78 2.951889 16.07 12.03 6.30 2.681890 14.33 10.76 5.63 2.441891 13.19 9.92 5.19 2.221892 14.45 10.96 5.79 2.431893 14.27 10.94 5.87 2.441894 13.40 10.37 5.69 2.401895 12.82 10.03 5.59 2.381896 13.23 10.39 5.80 2.471897 12.16 9.55 5.21 2.151898 13.57 10.46 5.58 2.021899 15.72 12.27 6.72 2.511900 16.26 12.63 6.83 2.511901 16.93 13.14 7.09 2.621902 17.99 13.97 7.55 2.801903 17.55 13.66 7.43 2.741904 16.58 13.01 7.21 2.741905 18.07 14.13 7.82 2.971906 18.12 14.08 7.64 2.831907 32.25 18.26 14.12 7.58 2.761908 33.82 18.93 14.62 7.74 2.791909 33.71 18.74 14.43 7.56 2.681910 33.54 18.88 14.61 7.75 2.811911 31.40 17.99 13.98 7.52 2.771912 31.48 17.91 13.93 7.61 2.831913 30.56 17.45 13.56 7.38 2.731914 32.53 18.55 14.49 7.98 2.921915 32.79 19.60 15.63 9.09 3.701916 30.87 19.52 15.87 9.72 4.381917 28.98 18.68 15.32 9.52 4.311918 25.55 16.62 13.54 8.30 3.681919 24.83 15.25 12.24 7.37 3.121920 28.12 17.09 13.62 7.90 3.231921 31.47 18.48 14.51 8.10 3.151922 32.96 19.55 15.38 8.63 3.401923 33.58 19.72 15.45 8.60 3.371924 33.60 19.72 15.45 8.62 3.431925 18.32 14.34 7.96 3.161926 18.55 14.64 8.29 3.391927 17.89 14.12 7.96 3.221928 18.51 14.64 8.28 3.371929 18.35 14.51 8.17 3.331930 16.78 13.21 7.32 2.951931 17.38 13.62 7.42 2.921932 17.56 13.81 7.61 3.031933 18.28 14.48 8.16 3.40

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1934 18.96 15.01 8.46 3.491935 18.74 14.83 8.41 3.491936 18.68 14.76 8.40 3.571937 31.34 19.26 15.33 8.83 3.801938 31.81 19.92 15.90 9.19 3.811939 17.95 14.16 7.83 3.101940 16.45 12.82 6.82 2.591941 16.67 12.58 6.36 2.311942 15.11 11.28 5.69 2.071943 13.63 10.04 4.96 1.781944 10.74 7.91 3.93 1.401945 6.43 4.42 1.89 0.5619461947 18.50 7.36 5.16 2.15 0.611948 20.37 7.79 5.24 2.06 0.551949 21.67 7.89 4.97 1.82 0.461950 20.96 7.69 4.90 1.73 0.421951 19.90 7.28 4.77 1.87 0.531952 21.19 7.85 5.18 2.02 0.551953 20.17 7.46 4.94 1.91 0.491954 19.73 7.20 4.76 1.83 0.471955 18.87 6.91 4.59 1.78 0.461956 19.55 7.37 4.94 1.90 0.491957 20.15 7.69 5.20 2.05 0.541958 20.17 7.74 5.23 2.08 0.541959 20.48 7.97 5.44 2.15 0.541960 20.75 8.17 5.51 2.22 0.581961 20.68 8.44 5.79 2.31 0.601962 21.19 8.68 5.91 2.35 0.611963 21.03 8.50 5.74 2.31 0.601964 20.62 8.33 5.59 2.18 0.561965 20.04 7.91 5.26 2.04 0.521966 19.47 7.62 5.07 1.94 0.491967 19.86 7.63 5.11 1.96 0.491968 19.45 7.56 5.05 1.91 0.461969 20.38 8.01 5.27 1.91 0.471970 21.13 8.19 5.50 2.05 0.571971 21.67 8.42 5.49 1.94 0.631972 21.49 8.10 5.14 1.60 0.441973 21.01 7.62 5.02 2.18 0.861974 19.93 7.20 4.61 1.78 0.571975 19.58 7.08 4.60 1.77 0.611976 19.52 6.81 4.28 1.51 0.341977 19.45 6.77 4.26 1.48 0.341978 19.74 6.96 4.39 1.52 0.351979 20.23 7.25 4.68 1.65 0.381980 20.10 7.16 4.65 1.65 0.381981 20.07 7.11 4.61 1.59 0.361982 19.99 7.02 4.60 1.62 0.401983 20.03 6.94 4.46 1.50 0.341984 20.09 6.95 4.48 1.49 0.35

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1985 20.25 7.03 4.50 1.50 0.351986 20.60 7.21 4.59 1.54 0.401987 21.42 7.66 4.88 1.65 0.511988 21.52 7.63 4.79 1.62 0.531989 21.70 7.90 5.07 1.83 0.721990 21.78 8.05 5.22 2.04 0.861991 21.16 7.54 4.84 1.81 0.731992 20.58 7.12 4.60 1.65 0.501993 20.72 7.15 4.61 1.62 0.491994 20.93 7.07 4.50 1.62 0.491995 21.47 7.30 4.68 1.64 0.471996 21.61 7.36 4.71 1.69 0.501997 21.72 7.32 4.66 1.69 0.451998 22.30 7.59 4.85 1.74 0.451999 22.77 7.76 4.93 1.77 0.472000 23.52 8.22 5.32 2.04 0.572001 24.16 8.49 5.55 2.14 0.602002 24.60 8.65 5.64 2.16 0.582003 24.96 8.75 5.70 2.16 0.602004 25.29 9.04 5.92 2.32 0.692005 25.33 9.20 6.07 2.40 0.80

Source: Table 3A.1Source: totals from Table 3A.0

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# individualIncome control (CPI index ( Average Income per unit (real, '000s Yen 2005)21,853 0.561 6567.8460 16921,908 0.572 6176.0266 16122,054 0.612 6283.7239 17422,267 0.682 5933.5227 18222,471 0.779 5565.2107 19322,629 0.854 5808.4515 21922,734 0.827 6229.4098 22722,892 0.878 6155.7374 23623,011 0.990 5965.6366 25723,203 1.165 5450.2806 27423,405 1.248 4953.2288 26423,623 1.484 4445.5669 27923,884 1.638 4098.4393 28124,162 1.699 4343.5477 30524,399 1.750 3865.9098 27724,674 1.790 3952.3444 28725,000 1.810 3804.6832 27525,313 1.950 3623.6830 27925,630 2.251 3541.4977 31125,889 2.219 3410.0209 29226,110 2.326 3344.2914 29826,234 2.582 3027.6401 29826,452 2.561 3135.5530 30426,689 2.575 3262.1979 31526,947 2.669 3253.7011 32227,223 3.049 3028.1294 33927,528 3.236 2869.0958 33727,832 3.427 2784.6730 34328,137 3.209 3022.7560 34528,427 3.398 3229.5871 38628,732 4.160 2989.4806 43329,046 5.762 2436.9963 48329,341 8.503 1810.4410 52529,469 11.362 1360.7890 52529,937 11.168 1300.8931 48530,283 10.233 1419.5503 48030,639 10.475 1441.3896 49330,997 10.063 1454.4799 47231,369 10.356 1441.6114 47631,796 11.084 1424.4063 49732,298 10.910 1492.1217 50432,805 11.156 1515.2891 51533,323 11.139 1575.1567 52733,803 10.923 1612.0152 52134,350 10.259 1794.3182 53634,907 9.095 2028.1486 52835,449 9.670 2005.7873 54736,002 10.432 1946.4075 564

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36,491 10.830 1919.2937 57037,018 12.000 1872.8700 60737,499 12.897 1830.6042 63037,646 14.623 1698.0575 66037,921 16.464 1549.3687 67338,260 21.287 1239.3681 69038,686 25.549 973.1705 64338,879 29.254 874.0941 65839,275 33.994 716.5863 62039,867 38.711 623.3117 60540,194 45.889 507.1462 57938,999 105.513 110.1203 29840,988 360.672 38.8676 34242,303 921.108 17.2494 37643,377 1,848.232 9.3933 40044,382 2,394.257 8.3287 44945,700 2,866.389 7.6510 48046,410 3,775.377 6.5429 53247,591 4,238.994 6.2008 55248,734 4,932.515 5.8204 58949,938 5,462.002 5.4839 60051,488 6,044.501 5.5158 64852,053 6,701.604 5.4839 70653,004 7,402.098 5.3299 74454,012 7,805.598 5.3600 77555,051 8,771.101 5.3001 84456,572 10,189.600 5.1006 91957,255 12,214.605 4.8652 1,03858,496 13,977.594 4.5393 1,08559,801 16,165.406 4.2354 1,14561,153 18,737.800 4.0718 1,24863,156 21,167.304 3.8255 1,28263,773 24,049.309 3.6349 1,37165,256 27,496.893 3.5008 1,47566,739 32,661.997 3.3172 1,62368,285 37,697.007 3.1519 1,74070,471 44,047.106 2.9281 1,83071,661 49,943.290 2.7659 1,92872,898 58,084.802 2.6427 2,10674,150 73,113.895 2.3659 2,33375,382 91,678.699 1.9012 2,31276,550 104,255.898 1.7002 2,31677,578 117,055.117 1.5527 2,34378,554 127,162.210 1.4375 2,32779,502 136,289.288 1.3870 2,37880,413 147,028.115 1.3381 2,44781,286 159,918.481 1.2385 2,43782,375 169,920.387 1.1815 2,43783,459 178,171.226 1.1500 2,45584,537 185,857.783 1.1294 2,48385,595 194,761.194 1.1044 2,513

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86,641 204,124.449 1.0830 2,55287,598 210,980.320 1.0781 2,59788,536 214,674.930 1.0805 2,62089,427 225,028.686 1.0756 2,70790,288 241,252.912 1.0506 2,80791,114 261,233.427 1.0190 2,92292,200 281,272.849 0.9872 3,01293,273 289,778.189 0.9711 3,01794,281 289,841.846 0.9602 2,95295,259 292,292.807 0.9554 2,93296,224 288,674.389 0.9583 2,87597,185 291,202.434 0.9583 2,87198,155 293,369.615 0.9498 2,83999,142 286,861.821 0.9507 2,751

100,039 280,631.701 0.9573 2,686100,970 276,639.826 0.9699 2,657101,642 267,028.937 0.9849 2,587102,175 257,285.582 0.9939 2,503102,724 254,889.324 0.9969 2,474103,281 254,042.951 0.9969 2,452103,830 256,748.600 1.0000 2,473

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Table 13A.14 Shares in total before tax income IndonesiaTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

190019011902190319041905190619071908190919101911191219131914191519161917191819191920 6.92 3.70 2.73 1.391921 11.82 10.08 5.54 4.15 2.211922 14.28 11.53 5.35 3.72 1.691923 14.81 11.99 5.69 4.04 1.931924 14.42 11.62 5.67 4.06 1.971925 14.19 11.42 5.65 4.01 1.911926 15.00 12.08 5.97 4.30 2.041927 15.52 12.41 5.98 4.24 1.941928 16.38 13.04 6.14 4.30 1.931929 16.71 13.31 6.32 4.45 1.921930 16.64 13.08 5.87 4.02 1.671931 30.57 20.03 15.65 6.77 4.53 1.781932 32.62 21.13 16.57 7.02 4.62 1.741933 32.83 21.55 17.01 7.18 4.68 1.721934 31.82 21.51 17.02 7.22 4.69 1.681935 15.82 6.81 4.45 1.601936 15.99 6.93 4.52 1.631937 14.64 6.56 4.38 1.691938 19.80 15.84 7.24 4.90 2.001939 19.87 15.83 7.03 4.68 1.8319401941194219431944194519461947194819491950

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19511952195319541955195619571958195919601961196219631964196519661967196819691970197119721973197419751976197719781979198019811982 7.1719831984198519861987 7.99198819891990 8.05 1.01 0.691991 0.90 0.581992 1.04 0.691993 9.10 1.02 0.661994 1.02 0.671995 0.89 0.551996 9.69 0.91 0.561997 0.94 0.591998 12.42 0.80 0.541999 13.65 0.84 0.582000 13.82 1.05 0.782001 15.52 1.20 0.812002 10.47 1.47 1.26 0.752003 9.76 1.34 1.10 0.612004 8.46

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2005

Source: Table 12.5.Top 1% share from 1982 to 2004 is from survey data (not tax data) and hence not comparable to top 0.05% and top 0.01% shares during same period.Source: totals, Table 4.C1,C2 and 4.D1,D2 in volume 2Source: CPI from globalfinancialdata (average for year t).

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# householdIncome control (CPI index ( Average Income per unit (real, Rupiah 2004)

12,132 5,870 012,266 4,587 012,401 4,187 012,539 3,927 012,680 4,272 012,822 4,452 012,970 4,721 013,122 4,585 013,287 4,490 013,456 4,623 013,629 4,503 013,834 3,417 014,042 2,686 014,253 2,217 014,467 2,077 014,684 2,130 014,905 2,090 015,129 2,503 015,356 2,674 015,587 2,685 0

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24,323 51.837324,918 48.667825,528 37.140226,155 26.415126,797 22.187527,455 18.511328,131 16.671328,824 15.420829,534 13.264030,263 31,172 11.2391 11,57731,141 37,710 10.0130 12,12532,046 42,314 9.1459 12,07632,980 55,982 8.1815 13,88833,943 65,740 7.4070 14,34634,938 71,932 7.0726 14,56135,836 76,365 6.6831 14,24136,760 93,085 6.1158 15,48737,711 111,928 5.6606 16,80138,689 134,662 5.3192 18,51439,695 158,545 4.9337 19,70640,810 187,085 4.5091 20,67141,961 210,384 4.1935 21,02543,151 244,548 3.8232 21,66744,381 310,805 3.5231 24,67245,653 402,104 3.2194 28,35646,839 438,717 2.9817 27,92848,065 479,912 2.7913 27,87049,335 671,984 1.7617 23,99550,648 787,491 1.4621 22,73352,008 988,484 1.4102 26,80253,416 1,248,222 1.2647 29,55454,976 1,461,546 1.1304 30,05256,590 1,638,095 1.0606 30,70058,260 1,881,756 1.0000 32,299

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59,983 0.90370.79900.75120.6812

Top 1% share from 1982 to 2004 is from survey data (not tax data) and hence not comparable to top 0.05% and top 0.01% shares during same period.

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Table 13A.15 Shares in total before tax income SingaporeTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

190019011902190319041905190619071908190919101911191219131914191519161917191819191920192119221923192419251926192719281929193019311932193319341935193619371938193919401941194219431944194519461947 10.94 7.72 3.34 2.31 0.991948 10.93 7.69 3.31 2.31 0.991949 10.38 7.40 3.24 2.26 0.921950 12.74 9.39 4.46 3.13 1.321951 14.79 11.21 5.79 4.28 2.12

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1952 13.80 10.32 5.32 4.00 2.041953 12.49 9.17 4.48 3.32 1.681954 12.39 8.98 4.28 3.15 1.6319551956 12.42 8.72 3.68 2.49 0.981957 12.29 8.57 3.50 2.33 0.831958 11.70 8.06 3.17 2.07 0.741959 13.05 9.15 3.72 2.44 0.871960 10.97 7.72 3.15 2.12 0.801961 11.19 7.86 3.12 2.05 0.741962 11.07 7.69 3.04 1.99 0.751963 10.93 7.58 2.98 1.94 0.711964 12.62 8.65 3.37 2.20 0.841965 10.91 7.50 2.83 1.80 0.641966 10.36 7.06 2.61 1.63 0.551967 10.23 6.99 2.62 1.67 0.591968 10.63 7.44 3.06 2.09 0.921969 21.79 10.18 7.12 2.86 1.91 0.751970 22.87 10.77 7.51 2.99 2.01 0.821971 22.60 10.57 7.32 2.89 1.92 0.741972 23.22 10.80 7.50 3.08 2.07 0.851973 23.26 11.15 7.87 3.38 2.341974 30.69 22.77 10.46 7.22 2.90 1.921975 31.40 23.26 10.57 7.24 2.84 1.851976 31.39 23.13 10.41 7.14 2.78 1.811977 30.58 22.43 10.02 6.83 2.66 1.761978 31.97 23.29 10.30 6.97 2.63 1.711979 34.46 25.15 11.15 7.53 2.84 1.871980 32.07 23.63 10.59 7.21 2.80 1.841981 32.14 23.62 10.60 7.27 2.781982 33.22 24.28 10.79 7.41 2.931983 32.12 23.55 10.45 7.12 2.811984 31.74 23.10 10.17 6.901985 33.80 24.54 10.67 7.221986 32.76 23.91 10.26 6.86 2.601987 36.01 26.06 11.41 7.69 2.961988 33.95 24.57 10.72 7.24 2.761989 34.67 25.29 11.30 7.79 3.17 1.051990 35.04 25.50 11.22 7.65 0.791991 33.09 24.01 10.43 7.03 0.7219921993 32.37 23.59 10.53 7.16 3.03 2.131994 30.41 22.16 10.02 6.871995 30.18 21.93 9.84 6.671996 30.91 22.47 9.99 6.761997 30.79 22.64 10.31 7.06 2.151998 32.64 24.11 11.10 7.62 2.341999 36.28 27.01 12.78 8.94 2.882000 38.06 28.28 13.26 4.432001 43.87 32.50 15.07 10.58 4.74 3.342002 43.53 32.19 15.06 10.70 4.95 3.562003 41.36 30.63 14.24 10.02 4.512004 38.92 28.91 13.60 9.63 4.362005 37.36 27.92 13.28 9.46 4.29

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Source: Table 5.1Source: totals, Table 5.A2 Source: CPI from globalfinancialdata (average for year t).

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# individualIncome control (CPI index ( Average Income per unit (real 2005)

502.5 834.6518.1 924.0 3.7661 6,716533.8 1,022.0 4.0062 7,670549.6 1,129.6 3.6834 7,571575.1 1,198.3 2.9354 6,117

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607.7 1,279.5 2.8965 6,099643.6 1,373.6 2.9866 6,374674.7 1,442.4 3.1806 6,799707.0 1,533.0 3.2745 7,100743.8 1,593.8 3.2248 6,910784.9 1,664.3 3.0868 6,545825.6 1,711.4 3.1314 6,491863.7 1,685.2 3.1945 6,233890.6 1,826.3 3.1925 6,547920.8 1,956.4 3.1846 6,767946.9 2,087.4 3.1713 6,991971.3 2,289.9 3.1029 7,315997.2 2,202.1 3.0503 6,736

1,035.2 2,369.7 3.0448 6,9701,062.6 2,631.6 2.9849 7,3921,087.8 2,950.4 2.8884 7,8341,108.2 3,196.4 2.8696 8,2771,146.2 3,622.3 2.8774 9,0931,205.3 4,017.0 2.8642 9,5461,249.5 4,660.8 2.8146 10,4991,295.1 5,472.8 2.7572 11,6511,309.1 6,643.1 2.3047 11,6951,391.0 7,823.3 1.8834 10,5931,439.8 8,627.6 1.8368 11,0071,487.3 9,356.6 1.8713 11,7721,534.0 10,280.3 1.8139 12,1561,580.3 10,806.4 1.7296 11,8281,626.9 11,848.4 1.6618 12,1031,671.5 14,374.4 1.5313 13,1691,710.4 17,177.3 1.4155 14,2151,748.7 19,668.0 1.3621 15,3201,791.4 22,617.8 1.3460 16,9941,830.5 24,924.0 1.3119 17,8631,867.8 24,288.0 1.3056 16,9781,907.0 24,674.1 1.3240 17,1301,947.4 26,304.8 1.3171 17,7911,991.1 30,582.0 1.2973 19,9262,031.6 34,359.8 1.2676 21,4382,050.1 38,634.0 1.2252 23,0892,122.6 45,304.3 1.1846 25,2842,167.8 51,275.7 1.1584 27,4002,210.8 55,603.5 1.1325 28,4822,255.3 64,709.3 1.0984 31,5162,301.1 70,515.0 1.0798 33,0902,349.8 76,505.3 1.0651 34,6782,418.6 83,778.8 1.0442 36,1702,451.9 82,729.5 1.0470 35,3262,502.5 80,808.0 1.0468 33,8032,553.1 89,324.3 1.0327 36,1332,603.6 81,326.3 1.0225 31,9402,654.2 82,013.3 1.0266 31,7212,650.8 87,987.0 1.0214 33,9012,710.6 98,386.5 1.0047 36,4662,772.4 111,573.8 1.0000 40,244

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Table 13A.16 Shares in total before tax income ArgentinaTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

190019011902190319041905190619071908190919101911191219131914191519161917191819191920192119221923192419251926192719281929193019311932 18.77 14.58 7.52 2.491933 17.18 13.35 6.80 2.391934 18.06 14.02 7.28 2.451935 18.44 14.32 7.41 2.491936 20.40 15.56 7.76 2.461937 20.44 15.84 8.11 2.601938 20.47 15.83 8.10 2.581939 20.88 16.23 8.34 2.721940 20.11 15.79 8.25 2.651941 22.43 17.85 9.44 3.091942 23.77 19.73 11.38 4.181943 25.96 20.90 11.62 4.161944 24.75 19.66 10.63 3.631945 23.39 18.34 9.76 3.311946 22.63 17.96 9.79 3.461947 24.02 19.06 10.51 3.721948 23.22 18.30 9.78 3.201949 19.34 15.11 7.87 2.401950 19.81 15.55 8.15 2.58

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1951 16.96 13.25 6.85 2.141952 15.96 11.87 5.64 1.571953 29.07 15.35 11.21 5.12 1.421954 30.28 16.54 12.33 5.84 1.7119551956 28.96 15.66 11.66 5.42 1.5419571958 14.17 10.53 4.98 1.391959 30.41 15.92 11.54 5.23 1.4019601961 28.00 14.68 10.81 4.91 1.45196219631964196519661967196819691970 12.18 7.66 2.60 0.511971 10.78 6.92 2.36 0.581972 9.44 6.06 2.15 0.551973 7.40 5.04 2.04 0.54197419751976197719781979198019811982198319841985198619871988198919901991199219931994199519961997 22.45 12.39 9.02 4.27 1.391998 12.57 9.06 4.37 1.431999 13.53 10.32 5.22 1.782000 14.34 11.03 5.68 1.972001 12.91 10.03 5.22 1.822002 15.53 12.34 6.92 2.702003 16.85 13.41 7.40 2.792004 16.75 13.45 7.02 2.49

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2005

Source: Table 12.5.Source: totals, Table 6.3

Page 124: Atkinson Pike Tty Saez 2011 Jel

# individualIncome controCPI index (2 Average Income per unit (real, 2005)

6,372 4.314E-10 9.751E+13 6,6016,538 4.526E-10 9.014E+13 6,2416,708 4.302E-10 9.751E+13 6,2536,883 4.841E-10 9.201E+13 6,4717,063 5.394E-10 8.483E+13 6,4797,247 5.580E-10 8.269E+13 6,3677,436 5.948E-10 8.319E+13 6,6547,630 6.057E-10 8.195E+13 6,5057,829 6.427E-10 8.018E+13 6,5838,033 6.704E-10 7.812E+13 6,5198,242 7.458E-10 7.389E+13 6,6868,457 7.621E-10 7.310E+13 6,5888,678 7.546E-10 7.333E+13 6,3778,904 1.005E-09 6.123E+13 6,9159,136 1.145E-09 5.205E+13 6,5229,375 1.417E-09 4.583E+13 6,9249,562 1.780E-09 4.052E+13 7,5439,754 2.461E-09 3.092E+13 7,8019,949 3.050E-09 2.462E+13 7,548

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10,148 4.219E-09 1.802E+13 7,49010,352 6.080E-09 1.299E+13 7,62810,559 6.004E-09 1.249E+13 7,10210,770 6.561E-09 1.203E+13 7,33210,986 7.674E-09 1.071E+13 7,48511,206 9.318E-09 9.447E+12 7,85611,430 1.194E-08 7.576E+12 7,91611,659 1.653E-08 5.757E+12 8,16211,893 3.748E-08 2.694E+12 8,49012,131 4.439E-08 2.128E+12 7,78612,343 5.446E-08 1.871E+12 8,254

14,438 4.693E-07 3.098E+11 10,06914,686 6.662E-07 2.299E+11 10,43114,939 1.106E-06 1.451E+11 10,74515,196 1.829E-06 9.053E+10 10,893

22,403 175,008 1.457E+00 11,38522,869 190,945 1.444E+00 12,05723,346 195,987 1.461E+00 12,26523,833 187,578 1.475E+00 11,60824,329 177,393 1.491E+00 10,87024,836 198,957 1.184E+00 9,48825,354 245,652 1.044E+00 10,11625,882 279,548 1.000E+00 10,801

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Table 13A.17 Shares in total before tax income SwedenTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

1900190119021903 46.79 35.33 26.99 19.16 8.66 6.15 2.791904190519061907 45.42 36.33 21.46 16.57 8.72 6.47 2.991908190919101911 43.90 34.11 19.57 15.21 8.11 6.08 3.021912 45.59 35.75 20.92 16.29 8.99 6.84 3.551913191419151916 52.97 43.53 28.04 22.93 13.70 10.60 5.12191719181919 41.91 31.23 16.33 11.70 7.33 5.55 2.911920 35.83 26.13 13.48 10.16 5.23 3.86 1.841921192219231924192519261927192819291930 38.41 27.87 13.74 10.15 4.82 3.45 1.521931193219331934 38.06 26.73 11.95 8.54 3.83 2.68 1.121935 36.18 25.74 12.32 8.98 4.22 2.99 1.21193619371938193919401941 34.09 23.67 10.29 7.15 3.01 2.06 0.8419421943 35.61 24.48 10.44 7.19 2.99 2.01 0.781944 34.84 23.82 10.04 6.89 2.85 1.92 0.771945 34.23 23.36 9.77 6.69 2.72 1.82 0.701946 34.29 23.52 10.07 6.99 2.91 2.00 0.801947 32.09 21.43 8.62 5.85 2.35 1.59 0.601948 30.77 20.28 7.90 5.31 2.06 1.32 0.501949 30.35 19.89 7.64 5.09 1.96 1.29 0.481950 30.25 19.80 7.59 5.06 1.94 1.28 0.47

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1951 29.84 19.41 7.33 4.91 1.94 1.30 0.511952 29.08 18.60 6.80 4.49 1.73 1.15 0.441953 29.60 19.01 6.90 4.55 1.75 1.16 0.451954 29.21 18.71 6.90 4.57 1.75 1.15 0.441955 28.82 18.39 6.78 4.48 1.69 1.11 0.411956 28.83 18.20 6.65 4.38 1.64 1.07 0.401957 29.21 18.59 6.81 4.47 1.67 1.09 0.401958 29.52 18.75 6.81 4.45 1.65 1.07 0.401959 30.06 19.18 7.00 4.57 1.69 1.10 0.401960 30.35 19.34 6.83 4.41 1.60 1.03 0.371961 30.36 19.27 6.77 4.35 1.55 0.99 0.351962 30.08 19.03 6.65 4.25 1.50 0.96 0.341963 29.95 18.95 6.64 4.25 1.50 0.95 0.331964 29.80 18.77 6.50 4.14 1.43 0.90 0.311965 29.69 18.67 6.47 4.11 1.42 0.90 0.311966 29.58 18.50 6.35 4.02 1.37 0.86 0.291967 30.33 19.17 6.55 4.10 1.38 0.86 0.291968 30.39 19.21 6.57 4.11 1.39 0.87 0.291969 30.02 18.88 6.41 4.01 1.34 0.84 0.281970 29.36 18.34 6.16 3.83 1.28 0.79 0.261971 28.36 17.59 5.80 3.60 1.19 0.74 0.241972 27.89 17.27 5.67 3.51 1.15 0.71 0.231973 27.56 17.00 5.57 3.44 1.13 0.70 0.231974 27.07 16.58 5.47 3.39 1.12 0.69 0.231975 26.38 16.14 5.29 3.28 1.07 0.67 0.231976 25.55 15.48 4.95 3.04 0.96 0.59 0.191977 24.72 14.91 4.69 2.86 0.83 0.54 0.211978 23.99 14.38 4.47 2.70 0.83 0.50 0.181979 23.47 13.97 4.25 2.56 0.77 0.49 0.181980 22.73 13.44 4.05 2.42 0.74 0.47 0.171981 22.40 13.19 3.97 2.38 0.76 0.48 0.191982 22.33 13.18 3.98 2.40 0.77 0.49 0.191983 22.42 13.29 4.08 2.47 0.81 0.54 0.251984 22.30 13.31 4.13 2.52 0.82 0.57 0.251985 22.33 13.35 4.12 2.49 0.80 0.56 0.241986 22.35 13.39 4.11 2.47 0.77 0.54 0.231987 22.54 13.59 4.24 2.55 0.86 0.60 0.261988 22.53 13.62 4.38 2.72 0.99 0.70 0.311989 22.55 13.68 4.48 2.81 1.07 0.79 0.401990 22.75 13.73 4.38 2.72 1.02 0.73 0.341991 24.33 15.04 5.10 3.27 1.30 0.89 0.391992 24.33 15.04 5.04 3.19 1.22 0.82 0.351993 24.63 15.31 5.22 3.33 1.30 0.88 0.371994 25.23 15.85 5.53 3.61 1.45 1.00 0.411995 24.93 15.54 5.25 3.35 1.31 0.88 0.381996 25.56 16.05 5.59 3.69 1.41 0.98 0.401997 25.82 16.23 5.72 3.80 1.47 1.03 0.431998 25.91 16.35 5.87 3.91 1.57 1.09 0.451999 26.12 16.52 6.01 4.00 1.62 1.13 0.482000 26.72 17.12 5.97 4.43 1.93 1.37 0.612001 26.76 17.10 5.95 4.33 1.86 1.32 0.572002 26.43 16.77 5.67 4.07 1.69 1.18 0.512003 26.12 16.54 5.52 4.02 1.70 1.20 0.582004 26.34 16.71 5.72 4.09 1.73 1.22 0.58

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2005 26.96 17.33 6.28 4.40 1.91 1.35 0.642006 27.30 17.73 6.61 4.73 2.21 1.63 0.83

Notes: Estimates excluding capital gains

Source: Table 7A.2.Source: totals, Table 7.C1Source: CPI from globalfinancialdata (average for year t).

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# tax units Income controCPI index (2 Average Income per unit (real, 2006)48.503449.717549.3061

2,660 1,389 48.5034 25,3342,687 1,442 49.0745 26,3312,706 1,484 48.0564 26,3422,728 1,601 47.0805 27,6372,757 1,743 44.7570 28,3062,785 1,783 44.0946 28,2322,800 1,756 44.5180 27,9232,830 1,943 44.5180 30,5692,857 2,014 43.2262 30,4692,888 2,100 42.3483 30,7972,909 2,223 42.2200 32,2642,942 2,311 41.7131 32,7632,976 2,483 36.2726 30,2563,011 2,941 30.7846 30,0633,052 3,623 24.0077 28,5023,104 5,044 17.3264 28,1563,117 6,298 15.6669 31,6533,146 7,547 15.4208 36,9903,179 6,159 18.8747 36,5733,218 5,177 22.7320 36,5783,233 4,954 24.0422 36,8393,277 4,958 23.9731 36,2693,310 5,101 23.6336 36,4223,345 5,238 24.4652 38,3123,382 5,346 24.6824 39,0143,411 5,420 24.4652 38,8733,444 5,738 24.8661 41,4283,471 5,900 25.7094 43,6973,509 5,667 26.5690 42,9063,541 5,396 26.9989 41,1443,570 5,329 27.7163 41,3743,597 5,726 27.3978 43,6173,617 6,106 26.9117 45,4273,659 6,328 26.6113 46,0143,679 6,856 25.7094 47,9023,691 7,255 25.2808 49,6903,702 7,809 24.5373 51,7653,713 8,512 21.6131 49,5533,721 9,422 19.0908 48,3373,713 10,521 17.8643 50,6133,715 11,066 17.7693 52,9253,721 11,709 17.8453 56,1603,701 12,603 17.8835 60,8953,727 14,592 17.8071 69,7143,752 16,167 17.3084 74,5813,771 18,015 16.3903 78,3003,769 18,646 16.2784 80,5233,777 19,563 16.0590 83,179

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4,363 22,886 13.7215 71,9724,414 26,578 12.7955 77,0494,459 27,468 12.7175 78,3424,514 29,242 12.6117 81,6984,582 32,292 12.3018 86,6914,645 34,889 11.7199 88,0374,712 36,503 11.1793 86,6004,789 38,168 10.7089 85,3474,873 40,124 10.6235 87,4814,959 44,246 10.2010 91,0145,060 48,186 9.9855 95,0935,152 53,166 9.5312 98,3515,243 57,858 9.2652 102,2415,342 63,604 8.9616 106,7105,441 69,980 8.5338 109,7625,530 76,799 8.0201 111,3815,750 85,123 7.6902 113,8385,877 90,676 7.5437 116,4006,036 97,924 7.3459 119,1736,195 108,655 6.8643 120,3946,320 118,419 6.3916 119,7606,333 128,283 6.0294 122,1306,351 137,287 5.6498 122,1326,464 157,524 5.1403 125,2626,496 183,189 4.6824 132,0446,526 207,854 4.2460 135,2326,559 232,216 3.8085 134,8256,592 259,386 3.4647 136,3276,629 284,682 3.2317 138,7846,671 318,496 2.8423 135,7036,706 348,888 2.5353 131,9066,740 377,086 2.3350 130,6356,773 407,703 2.1440 129,0516,804 445,967 1.9848 130,1006,830 488,719 1.8486 132,2726,857 529,143 1.7735 136,8626,893 579,734 1.7017 143,1106,936 630,090 1.6084 146,1166,985 700,292 1.5112 151,5127,031 784,429 1.3679 152,6197,061 856,233 1.2511 151,7227,081 880,701 1.2231 152,1127,110 912,095 1.1689 149,9567,145 951,109 1.1437 152,2567,163 990,246 1.1155 154,2047,177 1,034,367 1.1103 160,0097,187 1,076,806 1.1046 165,4937,200 1,126,508 1.1061 173,0487,215 1,188,709 1.1011 181,4037,240 1,253,659 1.0902 188,7817,273 1,312,768 1.0642 192,0807,312 1,362,756 1.0417 194,1547,350 1,414,032 1.0220 196,6157,396 1,458,857 1.0179 200,794

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7,449 1,515,190 1.0136 206,1897,525 1,588,210 1.0000 211,047

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Table 13A.18 Shares in total before tax income Finland

Top 5% Top 1% Top 0.5%190019011902190319041905190619071908190919101911191219131914191519161917191819191920 33.55 15.271921 32.26 15.201922 31.98 14.851923 29.53 13.461924 27.07 12.071925 27.78 12.641926 28.50 13.221927 28.75 13.341928 29.00 13.451929 29.26 13.571930 29.36 13.501931 29.47 13.431932 29.43 13.411933 29.38 13.401934 29.33 13.381935 25.11 11.741936 26.16 12.391937 27.21 13.041938 27.57 13.041939 26.32 12.261940 25.07 11.471941 23.82 10.691942 22.57 9.911943 21.33 9.131944 20.08 8.351945 18.83 7.571946 17.58 6.791947 16.33 6.011948 17.05 6.231949 20.73 7.711950 20.72 7.751951 21.29 8.031952 22.18 8.481953 22.23 8.51

Top 10% HES/IDS

Top 5% HES/IDS

Top 1% HES/IDS

Top 0.1% HES/IDS

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1954 23.16 8.911955 23.03 8.941956 23.74 9.201957 23.68 9.181958 25.12 9.921959 25.19 10.011960 24.37 9.501961 25.93 10.161962 25.09 10.011963 25.50 10.161964 24.54 9.461965 24.51 9.471966 25.06 24.55 15.26 9.47 4.57 0.831967 25.13 9.541968 24.96 9.311969 20.50 7.84

1970 25.71 9.871971 24.23 24.83 14.89 9.26 4.89 1.141972 23.52 8.701973 22.83 8.101974 20.86 7.461975 19.53 5.911976 21.15 20.39 12.67 5.66 3.95 0.931977 20.51 5.511978 20.94 5.151979 20.09 4.871980 17.80 4.321981 20.22 16.21 11.81 3.96 3.34 0.531982 14.53 3.551983 13.52 3.491984 18.59 4.111985 20.33 16.86 11.84 4.03 3.31 0.531986 15.88 3.861987 20.61 16.98 12.12 5.03 3.54 0.671988 21.31 17.36 12.73 4.96 3.87 0.741989 21.47 17.11 12.89 4.70 3.91 0.761990 21.08 16.88 12.50 4.59 3.72 0.681991 20.97 16.84 12.38 4.62 3.65 0.651992 21.20 16.74 12.66 4.58 3.77 0.661993 21.90 13.23 5.02 4.13 0.841994 21.82 13.01 4.71 3.88 0.701995 22.28 13.51 5.26 4.33 0.821996 22.43 13.63 5.21 4.29 0.641997 23.44 14.56 6.11 5.03 1.251998 24.02 15.16 6.90 5.68 1.631999 25.42 16.68 8.52 7.01 2.032000 25.76 17.00 8.78 7.23 2.622001 24.92 16.17 8.01 6.59 2.252002 24.94 16.15 7.86 6.47 1.882003 24.96 16.08 7.88 6.49 1.752004 25.26 16.53 8.60 7.08 2.652005

Source: Tables 8A.2 and 8.3.

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Table 13A.19 Shares in total before tax income NorwayTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

1875 40.00 31.74 18.37 14.37 7.89 5.861876187718781879188018811882188318841885188618871888 46.60 36.53 20.29 15.26 7.71 5.6418891890189118921893189418951896 19.80 15.46 8.79189718981899190019011902 15.21 11.71 6.59 5.131903190419051906 42.19 32.36 17.98 13.99 8.031907190819091910 29.89 21.54 10.45 7.71191119121913 33.21 23.96 11.61 8.371914191519161917191819191920192119221923192419251926

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192719281929 41.32 28.25 12.57 9.06 4.35193019311932193319341935193619371938 27.56 12.72 9.38 4.56 3.281939194019411942194319441945194619471948 34.38 22.46 9.10 6.36 2.83 2.001949 34.02 22.14 8.88 6.20 2.74 1.941950 34.10 22.09 8.76 6.06 2.63 1.841951 32.31 20.80 8.16 5.67 2.51 1.781952 31.39 19.57 6.93 4.59 1.87 1.291953 33.08 20.49 7.14 4.67 1.83 1.251954 31.79 19.79 6.86 4.46 1.70 1.151955 32.61 20.37 7.20 4.76 1.90 1.3119561957 32.72 20.94 7.88 5.35 2.35 1.701958 34.72 21.91 7.76 5.09 2.01 1.381959 34.20 21.51 7.39 4.73 1.77 1.191960 32.17 20.06 6.94 4.44 1.62 1.081961 31.77 19.78 6.76 4.29 1.53 1.011962 32.20 19.87 6.57 4.11 1.42 0.921963 32.03 19.67 6.43 3.98 1.35 0.871964 31.45 19.30 6.28 3.88 1.31 0.851965 30.65 18.65 5.99 3.69 1.23 0.791966 31.05 18.89 5.99 3.66 1.20 0.761967 31.25 19.01 5.92 3.58 1.16 0.741968 31.31 19.05 5.92 3.58 1.16 0.741969 31.46 19.21 6.03 3.67 1.21 0.771970 30.29 18.57 5.95 3.66 1.23 0.791971 30.81 18.85 5.99 3.68 1.23 0.791972 30.32 18.48 5.82 3.56 1.18 0.761973 29.60 18.07 5.72 3.50 1.15 0.741974 28.93 17.60 5.56 3.41 1.15 0.751975 29.41 17.73 5.49 3.33 1.09 0.691976 29.73 17.78 5.39 3.23 1.02 0.631977 30.09 18.00 5.45 3.28 1.05 0.671978 27.67 16.58 5.04 3.04 0.97 0.601979 27.01 16.22 5.03 3.09 1.05 0.671980 25.65 15.33 4.74 2.93 1.05 0.701981 25.00 14.93 4.57 2.79 0.98 0.65

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1982 24.68 14.70 4.52 2.78 1.01 0.681983 24.32 14.56 4.51 2.79 1.02 0.681984 23.92 14.37 4.50 2.81 1.05 0.711985 24.02 14.48 4.59 2.88 1.08 0.731986 23.47 14.18 4.49 2.81 1.03 0.681987 23.44 14.18 4.52 2.83 1.05 0.701988 23.07 13.98 4.43 2.75 0.97 0.631989 22.22 13.44 4.24 2.64 0.94 0.611990 22.51 13.68 4.37 2.72 0.96 0.621991 22.56 13.80 4.45 2.78 0.96 0.621992 23.58 15.03 5.47 3.64 1.53 1.081993 25.91 17.15 7.09 5.05 2.44 1.791994 27.27 18.12 7.54 5.38 2.56 1.861995 27.22 18.08 7.48 5.34 2.61 1.941996 28.19 18.91 8.08 5.88 3.04 2.321997 29.49 20.00 8.75 6.42 3.33 2.511998 28.35 19.07 8.13 5.87 2.92 2.161999 28.65 19.43 8.49 6.21 3.15 2.352000 30.81 21.62 10.44 7.98 4.44 3.412001 27.21 18.18 7.48 5.28 2.50 1.822002 29.26 20.42 9.77 7.48 4.25 3.362003 30.27 21.43 10.58 8.18 4.68 3.672004 32.17 23.05 11.82 9.30 5.59 4.502005 37.67 28.61 16.78 13.71 8.41 6.752006 28.78 19.37 8.06 5.71 2.70 1.95

Source: Table 9.1Source: totals, Table 9.C1Source: CPI from globalfinancialdata (average for year t).

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# individualIncome controCPI index (2 Average Income per unit (real, 2006)1,140 476 50.9925 21,293

51.256751.256757.192360.694756.535955.894555.577956.535958.903262.625263.844365.5140

1,241 442 64.2344 22,87262.231362.231359.594960.694761.839163.431663.8443

1,321 538 63.4316 25,81363.431659.235157.527655.267455.8945

1,426 652 57.1923 26,15857.866957.527656.8636

1,446 708 55.2674 27,04153.197452.626752.6267

1,496 866 51.5258 29,82749.973147.5743

1,550 1,130 46.0180 33,55044.967038.198131.017321.841617.542517.636815.821516.909120.293621.468519.623619.268822.7560

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25.160126.1578

1,917 2,656 27.3691 37,91828.151729.738830.381030.825730.751630.087629.324727.3761

2,176 3,497 26.4999 42,58526.168322.425719.132518.048617.617617.403517.094716.678916.5962

2,404 8,209 16.7095 57,0672,419 8,800 16.6412 60,5482,429 9,463 15.8136 61,5982,439 11,472 13.6685 64,2892,452 12,556 12.5511 64,2762,465 12,760 12.5511 64,9802,479 14,055 11.7777 66,7742,495 14,826 11.6719 69,3702,514 16,701 11.2380 74,6632,526 17,685 10.9386 76,5932,539 17,301 10.4295 71,0552,557 18,382 10.2084 73,3752,579 19,601 10.1685 77,2812,605 21,349 9.9252 81,3342,636 22,996 9.4285 82,2472,671 24,916 9.1907 85,7232,701 27,564 8.6967 88,7452,729 30,590 8.3414 93,5102,754 32,847 8.0787 96,3652,779 35,865 7.7358 99,8242,805 38,272 7.4762 102,0162,830 41,543 7.2537 106,4912,855 47,014 6.5606 108,0482,876 52,095 6.1742 111,8212,902 57,432 5.7584 113,9612,930 64,933 5.3595 118,7782,955 74,603 4.8984 123,6812,981 86,418 4.3850 127,1413,005 98,343 4.0165 131,4533,029 108,545 3.6834 131,9923,054 128,727 3.4058 143,5373,078 137,116 3.2510 144,8173,102 156,663 2.9316 148,0803,128 178,977 2.5798 147,615

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3,156 201,213 2.3164 147,6803,186 221,096 2.1367 148,2943,213 244,354 2.0104 152,8973,241 268,605 1.9026 157,6933,270 303,474 1.7750 164,7493,297 343,704 1.6326 170,1713,330 370,903 1.5301 170,4353,357 387,500 1.4634 168,9033,372 408,448 1.4056 170,2813,387 428,380 1.3591 171,9023,405 449,311 1.3280 175,2253,422 466,057 1.2985 176,8313,436 475,717 1.2806 177,2893,451 500,570 1.2499 181,3113,463 526,073 1.2344 187,4953,477 558,017 1.2033 193,1423,492 612,017 1.1771 206,3073,511 649,128 1.1505 212,7003,531 697,254 1.1160 220,3583,548 731,377 1.0833 223,3373,563 789,159 1.0689 236,7543,586 826,456 1.0433 240,4693,563 851,563 1.0393 248,3923,586 913,718 1.0235 260,8333,607 902,479 1.0000 250,1893,635 990,356 0.9926 270,415

0.9569

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Table 13A.20 Shares in total before tax income SpainTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

1900190119021903190419051906190719081909191019111912191319141915191619171918191919201921192219231924192519261927192819291930193119321933 1.411934 1.401935 1.5319361937193819391940 1.311941 1.381942 1.211943 1.161944 1.061945 1.121946 1.041947 0.861948 1.83 0.821949 1.82 0.811950 1.63 0.70

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1951 1.42 0.621952 1.45 0.641953 1.43 0.631954 2.63 1.82 0.731955 2.77 1.90 0.7419561957 2.27 1.53 0.601958 2.13 1.45 0.561959 2.23 1.52 0.6019601961 1.88 1.29 0.521962196319641965196619671968196919701971 1.86 1.24 0.511972197319741975197619771978197919801981 32.61 21.12 7.50 4.87 1.87 0.521982 32.96 21.50 7.75 5.08 2.00 0.581983 33.29 21.67 7.65 4.94 1.88 0.551984 33.56 21.80 7.61 4.89 1.85 0.541985 33.72 22.03 7.75 4.99 1.90 0.531986 34.66 22.82 8.21 5.36 2.16 0.681987 34.85 23.05 8.40 5.52 2.26 0.771988 35.05 23.14 8.36 5.46 2.17 0.691989 35.67 23.49 8.47 5.52 2.19 0.651990 35.35 23.17 8.37 5.45 2.14 0.621991 34.58 22.53 8.08 5.23 2.03 0.571992 33.93 22.25 8.21 5.34 2.06 0.561993 33.19 21.61 7.83 5.06 1.92 0.511994 33.55 21.82 7.89 5.10 1.95 0.511995 33.38 21.71 7.89 5.12 1.96 0.511996 33.45 21.79 7.93 5.16 1.98 0.511997 33.29 21.77 8.03 5.25 2.07 0.551998 33.36 21.90 8.17 5.39 2.17 0.611999 33.95 22.45 8.62 5.78 2.41 0.742000 34.19 22.69 8.84 6.00 2.57 0.842001 34.03 22.60 8.80 5.95 2.51 0.812002 33.41 22.13 8.54 5.75 2.39 0.692003 33.30 22.07 8.59 5.82 2.45 0.732004 33.03 21.97 8.62 5.87 2.49 0.75

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2005 33.21 22.17 8.79 6.03 2.62 0.87

Note: Estimates excluding capital gains

Sources: Tables 10.B2 and 10B.3..Source: totals, Table 10.C2 and 10.D3

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# individualIncome controCPI index (2 Average Income per unit (real, 2005)

14488 22,010 1.7687 2,68714652 24,253 1.7207 2,84814818 25,065 1.7140 2,899

15677 33,770 0.9897 2,13215892 37,318 0.7402 1,73816110 43,786 0.6923 1,88216331 47,134 0.6964 2,01016555 54,436 0.6668 2,19216782 54,010 0.6234 2,00617012 68,329 0.4750 1,90817245 79,395 0.4037 1,85817481 85,698 0.3782 1,85417721 91,868 0.3588 1,86017964 113,358 0.3237 2,042

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18134 144,290 0.2958 2,35418307 158,653 0.3018 2,61518481 171,489 0.2970 2,75618657 198,372 0.2933 3,11918834 214,288 0.2820 3,208

19194 309,401 0.2405 3,87619377 367,499 0.2124 4,02819561 385,034 0.1978 3,893

19950 460,354 0.1909 4,404

22129 1,768,393 0.0982 7,846

22,857 64,150 3.6337 10,19823,242 71,692 3.1817 9,81423,635 80,983 2.8187 9,65824,036 89,147 2.5515 9,46324,445 100,547 2.3463 9,65124,760 114,773 2.1578 10,00225,082 128,560 2.0493 10,50425,410 144,907 1.9485 11,11225,745 162,353 1.8271 11,52226,087 187,573 1.7137 12,32226,335 209,416 1.6159 12,85026,673 223,704 1.5284 12,81827,015 236,457 1.4587 12,76827,360 240,898 1.3942 12,27627,710 257,484 1.3360 12,41428,114 271,608 1.2898 12,46028,523 283,756 1.2598 12,53328,938 303,248 1.2398 12,99229,359 325,037 1.2114 13,41229,785 349,707 1.1714 13,75430,016 371,325 1.1352 14,04330,249 393,136 1.0989 14,28230,482 420,656 1.0669 14,72430,718 450,101 1.0339 15,150

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30,956 486,108 1.0000 15,703

Page 146: Atkinson Pike Tty Saez 2011 Jel

Table 13A.21 Shares in total before tax income PortugalTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

1900190119021903190419051906190719081909191019111912191319141915191619171918191919201921192219231924192519261927192819291930193119321933193419351936 5.24 2.071937 4.68 1.831938 4.78 1.911939 4.59 1.691940 5.16 1.941941 5.23 1.931942 4.41 1.541943 3.95 1.501944 3.97 1.631945 3.42 1.461946 3.12 1.201947 3.35 1.051948 3.55 1.121949 3.57 1.091950 3.69 1.14

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1951 3.56 1.101952 3.67 1.111953 3.58 1.081954 3.60 1.131955 3.50 1.091956 3.28 0.971957 3.32 0.931958 3.49 0.941959 3.62 1.001960 3.25 0.941961 3.36 0.941962 3.20 0.791963 3.10 0.811964 3.15 0.741965 3.25 0.921966 3.33 0.831967 3.26 0.781968 3.13 0.751969 3.12 0.761970 2.91 0.791971 2.49 0.781972 2.47 0.781973 2.45 0.701974 1.89 0.401975 1.45 0.371976 31.71 21.12 7.89 5.04 1.30 0.381977 26.84 17.46 6.40 4.04 1.30 0.301978 24.93 16.27 5.77 3.58 1.15 0.361979 20.32 13.28 4.52 2.76 0.781980 18.77 12.49 4.32 2.65 0.811981 18.84 12.10 3.97 2.40 0.731982 20.99 14.32 4.79 2.86 0.731983198419851986198719881989 30.20 19.89 6.84 4.29 1.53 0.451990 31.19 20.70 7.21 4.52 1.60 0.451991 32.43 21.59 7.46 4.62 1.55 0.401992 33.15 22.11 7.58 4.66 1.53 0.351993 34.68 23.26 8.06 4.96 1.64 0.371994 35.02 23.51 8.19 5.08 1.69 0.371995 35.38 23.84 8.41 5.26 1.79 0.391996 35.07 23.71 8.45 5.33 1.84 0.411997 35.76 24.27 8.78 5.57 1.97 0.451998 35.45 24.09 8.78 5.59 1.98 0.451999 36.18 24.71 9.23 5.98 2.23 0.542000 36.13 24.58 9.09 5.85 2.10 0.492001 37.84 25.80 9.65 6.35 2.43 0.622002 36.77 24.87 8.97 5.74 2.05 0.472003 36.41 24.69 9.13 5.93 2.26 0.682004

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2005

Source: Table 12.5.Source: totals, Table 11.C1

Page 149: Atkinson Pike Tty Saez 2011 Jel

# individualIncome controCPI index (2 Average Income per unit (real, 2005)

3,025 55 165.1179 3,0263,062 59 158.8337 3,0723,099 63 163.9020 3,3443,136 63 174.0712 3,5013,174 61 166.1864 3,2033,213 66 147.2083 3,0163,252 76 121.0546 2,8363,291 95 107.0778 3,0843,331 110 104.0737 3,4323,372 116 95.9668 3,3063,412 129 94.2047 3,5683,454 135 92.4750 3,6243,496 141 90.7771 3,6653,538 146 89.1103 3,6853,581 156 87.4742 3,807

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3,600 166 87.4742 4,0273,619 166 87.9943 4,0353,638 177 87.1308 4,2283,658 187 87.7335 4,4913,677 196 87.8202 4,6783,697 209 85.1259 4,8203,716 222 83.9190 5,0183,736 237 82.5919 5,2403,756 252 81.7553 5,4753,776 266 80.1320 5,6533,747 277 78.0717 5,7773,718 311 76.0644 6,3663,690 322 74.1087 6,4573,662 349 72.2033 6,8823,634 406 70.3469 7,8603,607 433 66.9673 8,0473,579 485 63.4664 8,6083,552 525 59.8340 8,8443,525 563 54.9826 8,7873,498 636 51.6973 9,3923,543 736 46.1786 9,5873,588 868 41.7015 10,0853,634 1,026 36.9339 10,4283,680 1,214 29.5297 9,7433,727 1,406 25.6199 9,6643,775 1,682 21.8177 9,7213,823 2,162 17.0451 9,6383,872 2,674 14.0397 9,6963,921 3,400 11.3045 9,8013,971 4,418 9.2671 10,3114,022 5,308 7.7255 10,1974,078 6,419 6.3128 9,9364,135 8,201 5.0292 9,9744,194 10,071 3.8894 9,3414,252 12,363 3.2592 9,4764,312 15,109 2.9187 10,2274,373 17,802 2.6679 10,8614,434 21,250 2.4326 11,6574,497 22,737 2.1592 10,9184,560 27,120 1.9172 11,4034,624 32,265 1.7101 11,9334,697 36,875 1.5626 12,2674,771 38,078 1.4631 11,6774,847 41,013 1.3890 11,7544,923 43,264 1.3335 11,7185,001 48,289 1.2939 12,4945,080 52,088 1.2641 12,9625,160 56,581 1.2297 13,4835,242 61,288 1.2020 14,0545,325 65,862 1.1685 14,4545,409 71,327 1.1198 14,7675,494 76,211 1.0810 14,9945,581 77,795 1.0468 14,5915,669 80,906 1.0227 14,595

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5,759 84,143 1.0000 14,611

Page 152: Atkinson Pike Tty Saez 2011 Jel

Table 13A.22 Shares in total before tax income ItalyTop 10% Top 5% Top 1% Top 0.5% Top 0.1% Top 0.05% Top 0.01%

190019011902190319041905190619071908190919101911191219131914191519161917191819191920192119221923192419251926192719281929193019311932193319341935193619371938193919401941194219431944194519461947194819491950

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195119521953195419551956195719581959196019611962196319641965196619671968196919701971197219731974 30.50 19.86 7.46 4.90 1.81 0.461975 31.20 20.04 7.24 4.71 1.64 0.361976 29.75 18.00 7.10 4.67 1.70 0.401977 27.53 17.81 6.80 4.47 1.66 0.391978 27.15 17.56 6.71 4.40 1.63 0.381979 27.21 17.69 6.83 4.49 1.67 0.391980 27.17 17.72 6.90 4.56 1.72 0.401981 26.31 16.91 6.47 4.24 1.57 0.361982 26.14 16.75 6.40 4.18 1.53 0.351983 26.04 16.68 6.34 4.11 1.48 0.331984 26.40 17.01 6.54 4.26 1.56 0.351985 26.83 17.50 6.81 4.46 1.65 0.381986 27.20 17.98 7.13 4.70 1.77 0.421987 28.12 18.68 7.45 4.93 1.86 0.441988 28.91 19.27 7.60 4.98 1.83 0.411989 29.34 19.64 7.79 5.13 1.91 0.431990 29.50 19.69 7.78 5.13 1.92 0.441991 29.53 19.86 7.84 5.15 1.92 0.461992 29.81 20.00 7.81 5.12 1.90 0.451993 30.19 20.23 7.92 5.21 1.97 0.481994 30.41 20.42 7.99 5.26 2.00 0.491995 30.57 20.58 8.13 5.40 2.07 0.52199619971998 32.01 21.80 8.74 5.86 2.35 0.651999 32.44 22.07 8.82 5.91 2.38 0.662000 32.94 22.56 9.09 6.12 2.49 0.702001 33.00 22.68 9.28 6.30 2.65 0.792002 33.03 22.68 9.28 6.32 2.68 0.812003 33.02 22.71 9.36 6.41 2.75 0.842004 32.64 22.32 9.03 6.12 2.55 0.75

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2005

Source: Table 12.5.Source: totals, Table 12.A1

Page 155: Atkinson Pike Tty Saez 2011 Jel

# individualIncome controCPI index (2 Average Income per unit (real, 2004)

Page 156: Atkinson Pike Tty Saez 2011 Jel

37,867 38,024 9.9835 10,02538,120 43,551 8.5343 9,75038,367 54,798 7.3191 10,45438,634 66,585 6.2475 10,76838,896 78,328 5.5762 11,22939,177 95,820 4.8558 11,87739,466 119,735 4.0116 12,17139,778 147,622 3.4006 12,62039,778 171,679 2.9192 12,59940,091 197,993 2.5460 12,57440,415 224,118 2.2982 12,74440,829 250,349 2.1043 12,90341,218 273,351 1.9885 13,18741,616 296,784 1.8986 13,54042,004 323,010 1.8071 13,89642,387 357,028 1.7006 14,32442,796 391,847 1.5976 14,62843,178 426,907 1.5035 14,86543,821 460,140 1.4283 14,99744,154 463,227 1.3651 14,32244,473 481,633 1.3120 14,20844,781 500,762 1.2467 13,94145,049 552,375 1.1986 14,69745,276 577,133 1.1746 14,97345,458 576,049 1.1521 14,59945,599 603,172 1.1332 14,99045,710 624,709 1.1052 15,10545,825 661,206 1.0752 15,51445,935 682,992 1.0494 15,60346,282 715,112 1.0221 15,79346,811 742,429 1.0000 15,860

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France United King United State Canada Australia New Zealan GermanyFR UK US CA AUS NZ DE

1900 1.521901 1.531902 1.551903 1.551904 1.551905 1.60 1.541906 1.521907 1.521908 1.521909 1.531910 1.521911 1.521912 1.521913 1.47 1.521914 1.48 1.511915 1.57 1.39 1.491916 1.52 1.38 1.461917 1.55 1.48 1.441918 1.59 1.53 1.59 1.441919 1.60 1.51 1.64 1.481920 1.59 1.75 1.751921 1.61 1.79 1.93 1.88 2.271922 1.64 1.73 1.92 1.91 2.271923 1.65 1.77 1.95 1.89 2.311924 1.68 1.74 1.90 1.78 2.341925 1.69 1.71 1.93 1.83 2.38 1.861926 1.69 1.68 1.87 1.83 2.44 1.821927 1.68 1.66 1.84 1.92 2.48 1.811928 1.69 1.61 1.86 1.80 2.26 1.811929 1.70 1.62 1.88 1.90 2.39 1.831930 1.73 1.69 1.83 1.94 2.561931 1.77 1.75 1.91 1.931932 1.83 1.72 1.89 1.92 1.911933 1.85 1.71 1.94 1.87 2.42 1.841934 1.85 1.77 1.90 1.90 2.64 1.901935 1.86 1.76 1.92 1.92 2.35 1.771936 1.84 1.73 1.86 1.94 2.38 1.661937 1.79 1.70 1.74 1.90 1.96 2.77 1.621938 1.82 1.84 1.94 1.94 2.81 1.631939 1.74 1.82 1.91 1.95 2.661940 1.77 1.82 2.05 1.94 2.831941 1.92 1.83 1.99 2.031942 2.00 1.85 2.02 2.111943 2.11 1.93 2.09 2.121944 2.25 2.00 2.15 2.271945 2.41 2.10 2.19 2.28 2.731946 2.21 2.15 2.23 2.30 2.701947 2.23 2.13 2.23 2.28 2.781948 2.25 2.06 2.21 2.34 2.611949 2.16 2.09 2.07 2.30 2.13 2.641950 2.16 2.03 2.23 2.00 2.67 1.901951 2.21 2.13 2.12 2.24 2.25 2.69

Table 13A.23 Pareto-Lorenz α coefficients, 1900-2005

Page 158: Atkinson Pike Tty Saez 2011 Jel

1952 2.27 2.17 2.22 2.28 2.31 2.761953 2.27 2.20 2.27 2.29 2.25 2.691954 2.34 2.23 2.29 2.30 2.30 2.751955 2.35 2.20 2.31 2.23 2.35 2.821956 2.39 2.26 2.39 2.29 2.29 2.691957 2.40 2.30 2.38 2.33 2.40 2.75 1.691958 2.41 2.30 2.41 2.37 2.67 3.241959 2.50 2.34 2.51 2.40 2.68 3.031960 2.48 2.27 2.50 2.43 2.78 2.861961 2.50 2.55 2.44 2.74 1.761962 2.55 2.30 2.63 2.53 2.82 2.891963 2.59 2.38 2.62 2.57 2.851964 2.62 2.35 2.56 2.53 2.89 2.601965 2.63 2.35 2.48 2.54 2.96 3.05 1.681966 2.61 2.43 2.44 2.60 2.95 3.091967 2.57 2.53 2.45 2.64 2.78 3.041968 2.56 2.54 2.44 2.63 2.93 3.02 1.711969 2.57 2.54 2.52 2.67 2.81 2.991970 2.60 2.73 2.53 2.75 3.04 2.871971 2.58 2.66 2.56 2.83 3.10 3.25 1.691972 2.53 2.74 2.55 2.75 3.06 3.021973 2.47 2.63 2.59 2.70 3.18 2.821974 2.56 2.61 2.42 2.67 3.24 2.88 1.811975 2.57 2.77 2.46 2.61 3.03 2.901976 2.55 2.91 2.45 2.73 3.11 3.171977 2.53 3.02 2.42 2.76 3.00 3.03 1.791978 2.54 2.98 2.40 2.73 3.08 3.071979 2.49 2.93 2.33 2.61 3.10 3.101980 2.51 2.29 2.57 3.05 3.14 1.731981 2.51 2.77 2.26 2.62 3.12 3.151982 2.59 2.69 2.15 2.27 3.04 3.161983 2.72 2.75 2.07 2.41 2.95 3.02 1.831984 2.70 2.72 1.99 2.28 2.99 2.961985 2.67 2.56 1.98 2.28 2.80 2.991986 2.60 2.55 2.01 2.30 2.65 3.20 1.751987 2.46 1.85 2.21 2.21 2.731988 2.41 1.67 1.97 1.82 2.961989 2.34 1.74 1.86 2.25 2.56 1.711990 2.34 1.73 1.99 2.22 2.211991 2.41 1.81 2.03 2.22 2.401992 2.47 1.70 2.08 2.20 2.24 1.701993 2.48 2.11 1.77 2.03 2.10 2.301994 2.44 2.15 1.77 2.06 1.80 2.261995 2.47 2.09 1.77 2.02 2.12 2.28 1.761996 2.48 1.85 1.73 1.95 2.19 2.231997 2.62 1.86 1.68 1.86 2.11 2.161998 2.62 1.82 1.64 1.81 2.08 1.97 1.671999 2.51 1.79 1.61 1.78 1.87 1.672000 2.47 1.77 1.57 1.71 1.89 2.392001 2.41 1.82 1.64 2.08 2.192002 2.42 1.87 1.68 2.07 2.162003 2.43 1.84 1.65 1.942004 2.40 1.82 1.60 1.812005 2.35 1.78 1.55 2.122006 1.55

Page 159: Atkinson Pike Tty Saez 2011 Jel

2007 1.53

Note: The Pareto Pareto-Lorenz α coefficients reported on these tables were computed using the top shares series reported on Tables 13A.1 to 13A.22. As a rule we estimated α from

and top 1% shares were not available we used the closest substitutes.the top 0.1% share within top 1% share: α = 1/[1-log(S1%/S0.1%)/log(10)]. When the top 0.1%

Page 160: Atkinson Pike Tty Saez 2011 Jel

Netherland Switzerlan Ireland India China Japan Indonesia Singapore ArgentinaNL CH IR IN CHI JA IND SI ARG

1.601.611.611.601.571.571.601.621.641.651.631.611.591.60

1.63 1.581.54 1.501.49 1.431.49 1.411.55 1.431.52 1.461.57 1.501.62 1.56 1.491.69 1.54 1.55 1.741.71 1.55 1.56 1.711.67 1.49 1.56 1.681.65 1.57 1.57 1.671.65 1.57 1.54 1.671.65 1.56 1.54 1.711.64 1.57 1.54 1.741.68 1.55 1.54 1.731.73 1.55 1.56 1.831.83 1.58 1.59 1.891.92 1.57 1.57 1.92 1.661.95 1.94 1.57 1.54 1.91 1.671.96 1.96 1.58 1.54 1.90 1.651.95 1.60 1.53 1.661.85 1.90 1.57 1.53 1.721.72 1.57 1.51 1.671.81 1.83 1.58 1.51 1.78 1.671.83 1.76 1.51 1.56 1.82 1.66

1.50 1.62 1.631.80 1.45 1.72 1.60

1.74 1.471.83 2.04 1.49 1.78 1.54

1.51 1.78 1.581.94 1.52 2.14 1.61

2.16 1.571.95 1.46 2.15 2.06 1.56

1.54 2.37 2.08 1.601.94 1.56 2.77 2.02 1.64

2.00 1.61 2.84 1.84 1.631.88 2.44 1.69 1.65

Page 161: Atkinson Pike Tty Saez 2011 Jel

1.91 2.44 1.71 1.822.05 1.89 1.57 2.45 1.80 1.91

1.61 2.47 1.86 1.831.92 1.63 2.43

1.65 2.43 2.12 1.852.19 1.94 1.67 2.34 2.201.98 1.69 2.33 2.31 1.832.15 1.92 1.71 2.32 2.20 1.94

1.70 2.30 2.181.92 1.73 2.29 2.24 1.91

1.77 2.31 2.281.91 2.31 2.29

1.91 2.40 2.351.94 1.80 2.43 2.42

1.77 2.46 2.501.93 1.84 2.44 2.44

1.84 2.48 2.181.92 2.64 2.23

2.57 1.87 2.52 2.25 3.041.90 1.91 2.76 2.29 2.94

3.38 2.20 2.802.76 1.94 2.00 2.19 2.07 2.27

2.08 2.55 2.262.83 2.07 2.92 2.03 2.52 2.33

2.99 2.11 2.90 2.353.11 2.09 2.92 2.05 2.94 2.36

2.65 2.10 2.94 2.462.10 1.93 2.12 2.79 2.46

2.90 2.15 2.75 2.372.94 2.05 2.92 2.27 2.85 2.39

2.83 2.12 2.75 2.302.02 2.81 2.21 2.99 2.33

2.85 2.13 3.013.22 1.84 2.87 2.11 3.05

2.85 2.08 5.46 3.05 2.481.96 2.95 2.04 5.70 3.00 2.42

2.87 1.99 4.15 3.07 2.443.13 1.87 2.61 2.16 4.13 2.74 2.233.42 2.68 2.54 4.24 2.48 1.313.19 1.92 2.54 4.18 2.63 1.383.16 2.28 3.53 2.75 1.343.68 1.90 1.90 3.54 2.82 1.37 2.183.66 1.96 3.67 2.78 1.363.70 1.86 1.64 3.65 2.84 1.423.40 1.82 3.43 2.76 1.423.25 1.64 3.39 2.75 1.40 1.863.62 1.64 3.42 2.77 1.32 1.853.30 1.64 3.55 2.79 1.29 1.71

3.38 2.53 1.23 1.91 1.673.45 2.49 1.33 2.01 1.653.34 2.52 1.46 1.93 1.543.10 2.54 1.57 2.00 1.56

2.44 1.98 1.612.40 1.96

Page 162: Atkinson Pike Tty Saez 2011 Jel

Note: The Pareto Pareto-Lorenz α coefficients reported on these tables were computed using the top shares series reported on Tables 13A.1 to 13A.22. As a rule we estimated α from

)/log(10)]. When the top 0.1%

Page 163: Atkinson Pike Tty Saez 2011 Jel

Sweden Finland Norway Spain Portugal ItalySE FI NO SP PO IT

1.571.98

1.541.64

1.621.58

1.45

1.531.70

1.861.83

1.981.87

1.80

2.15

2.192.212.252.172.302.41 2.032.45 2.042.45 2.092.36 2.05

Page 164: Atkinson Pike Tty Saez 2011 Jel

2.46 2.322.47 2.452.48 2.532.52 2.372.552.57 2.102.60 2.422.61 2.632.70 2.712.79 2.812.82 2.982.83 3.112.92 3.122.93 3.192.99 3.86 3.303.09 3.423.08 3.423.11 3.313.16 3.173.22 2.72 3.193.25 3.253.26 3.283.22 3.18 2.603.25 3.36 2.823.47 2.69 3.62 4.61 2.644.07 3.50 3.25 2.583.72 3.53 3.34 2.593.92 3.13 4.22 2.583.82 2.90 3.66 2.523.58 3.02 2.52 3.78 2.603.50 2.86 2.42 5.46 2.643.37 2.83 2.56 2.723.34 2.72 2.60 2.653.48 2.69 2.56 2.603.65 2.78 2.39 2.533.24 3.61 2.73 2.33 2.522.83 3.55 2.93 2.41 2.622.65 3.46 2.91 2.43 2.86 2.572.72 3.82 2.94 2.45 2.89 2.552.46 3.99 2.98 2.50 3.15 2.572.60 2.24 2.50 3.28 2.592.54 3.24 1.86 2.57 3.24 2.532.39 3.90 1.88 2.55 3.18 2.512.53 3.61 1.84 2.52 3.05 2.472.49 1.74 2.52 2.962.45 2.53 1.72 2.44 2.852.34 2.18 1.80 2.36 2.83 2.332.32 2.17 1.76 2.24 2.61 2.321.96 1.79 1.59 2.16 2.75 2.292.02 1.88 1.90 2.20 2.49 2.192.11 2.16 1.57 2.24 2.79 2.172.04 2.32 1.55 2.20 2.54 2.142.08 1.74 1.48 2.17 2.222.07 1.43 2.111.91 1.90

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France United King United State Canada Australia New Zealan GermanyFR UK US CA AUS NZ DE

1900 2.921901 2.891902 2.831903 2.811904 2.821905 2.66 2.861906 2.921907 2.941908 2.921909 2.901910 2.921911 2.931912 2.941913 3.14 2.941914 3.08 2.951915 2.74 3.57 3.051916 2.92 3.64 3.171917 2.82 3.09 3.251918 2.71 2.89 2.69 3.251919 2.68 2.95 2.56 3.061920 2.69 2.33 2.331921 2.64 2.27 2.08 2.14 1.791922 2.56 2.37 2.09 2.10 1.791923 2.53 2.30 2.06 2.13 1.761924 2.46 2.36 2.11 2.28 1.751925 2.44 2.40 2.07 2.21 1.73 2.161926 2.46 2.46 2.15 2.20 1.69 2.221927 2.47 2.51 2.19 2.08 1.68 2.231928 2.46 2.64 2.17 2.25 1.79 2.241929 2.43 2.61 2.14 2.11 1.72 2.201930 2.37 2.44 2.21 2.07 1.641931 2.30 2.33 2.10 2.071932 2.21 2.39 2.12 2.09 2.101933 2.18 2.41 2.06 2.15 1.70 2.191934 2.18 2.30 2.11 2.12 1.61 2.111935 2.16 2.32 2.08 2.08 1.74 2.301936 2.20 2.37 2.16 2.07 1.73 2.521937 2.27 2.43 2.34 2.12 2.05 1.57 2.611938 2.22 2.19 2.07 2.07 1.55 2.591939 2.35 2.22 2.10 2.06 1.601940 2.30 2.22 1.95 2.06 1.551941 2.09 2.21 2.01 1.971942 2.00 2.17 1.98 1.901943 1.90 2.07 1.92 1.891944 1.80 2.00 1.87 1.791945 1.71 1.91 1.84 1.78 1.581946 1.83 1.87 1.82 1.77 1.591947 1.81 1.89 1.81 1.78 1.561948 1.80 1.94 1.82 1.75 1.621949 1.86 1.92 1.94 1.77 1.88 1.61

Table 13A.24. Inverted-Pareto-Lorenz β coefficients, 1900-2005

Page 166: Atkinson Pike Tty Saez 2011 Jel

1950 1.86 1.97 1.82 2.00 1.60 2.111951 1.83 1.88 1.89 1.81 1.80 1.591952 1.79 1.86 1.82 1.78 1.76 1.571953 1.79 1.83 1.79 1.78 1.80 1.591954 1.75 1.82 1.78 1.77 1.77 1.571955 1.74 1.83 1.76 1.81 1.74 1.551956 1.72 1.79 1.72 1.78 1.78 1.591957 1.71 1.77 1.72 1.75 1.71 1.57 2.451958 1.71 1.77 1.71 1.73 1.60 1.451959 1.67 1.75 1.66 1.71 1.59 1.491960 1.67 1.79 1.67 1.70 1.56 1.541961 1.67 1.64 1.69 1.58 2.311962 1.65 1.77 1.61 1.65 1.55 1.531963 1.63 1.72 1.62 1.64 1.541964 1.62 1.74 1.64 1.65 1.53 1.631965 1.62 1.74 1.67 1.65 1.51 1.49 2.471966 1.62 1.70 1.70 1.62 1.51 1.481967 1.64 1.65 1.69 1.61 1.56 1.491968 1.64 1.65 1.69 1.61 1.52 1.49 2.411969 1.64 1.65 1.66 1.60 1.55 1.501970 1.62 1.58 1.65 1.57 1.49 1.531971 1.63 1.60 1.64 1.55 1.48 1.45 2.441972 1.65 1.58 1.65 1.57 1.49 1.501973 1.68 1.62 1.63 1.59 1.46 1.551974 1.64 1.62 1.71 1.60 1.45 1.53 2.231975 1.64 1.56 1.68 1.62 1.49 1.531976 1.64 1.52 1.69 1.58 1.47 1.461977 1.65 1.49 1.70 1.57 1.50 1.49 2.271978 1.65 1.51 1.72 1.58 1.48 1.481979 1.67 1.52 1.75 1.62 1.48 1.481980 1.66 1.77 1.63 1.49 1.47 2.381981 1.66 1.56 1.79 1.62 1.47 1.461982 1.63 1.59 1.87 1.79 1.49 1.461983 1.58 1.57 1.93 1.71 1.51 1.50 2.201984 1.59 1.58 2.01 1.78 1.50 1.511985 1.60 1.64 2.02 1.78 1.56 1.501986 1.63 1.64 1.99 1.77 1.61 1.45 2.341987 1.69 2.17 1.82 1.83 1.581988 1.71 2.49 2.03 2.23 1.511989 1.75 2.35 2.16 1.80 1.64 2.411990 1.74 2.36 2.01 1.82 1.831991 1.71 2.24 1.97 1.82 1.721992 1.68 2.42 1.93 1.84 1.81 2.441993 1.68 1.90 2.30 1.97 1.91 1.771994 1.69 1.87 2.29 1.95 2.24 1.791995 1.68 1.92 2.30 1.98 1.89 1.78 2.311996 1.67 2.18 2.37 2.06 1.84 1.821997 1.62 2.16 2.47 2.16 1.90 1.861998 1.62 2.22 2.55 2.23 1.92 2.03 2.491999 1.66 2.27 2.64 2.29 2.16 2.482000 1.68 2.29 2.75 2.42 2.13 1.722001 1.71 2.22 2.56 1.92 1.842002 1.70 2.15 2.48 1.94 1.86

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2003 1.70 2.19 2.54 2.072004 1.72 2.22 2.68 2.232005 1.74 2.28 2.82 1.892006 2.832007 2.89

Note: The β coefficients reported on this table were computed from the α coefficients reported on Table 13A.23 using the formula: β = α/(α-1). Alternatively they can be computed by using

directly the top income shares series and the formula: β = 1/[log(S1%/S0.1%)/log(10)]

Page 168: Atkinson Pike Tty Saez 2011 Jel

Netherland Switzerlan Ireland India China Japan Indonesia Singapore ArgentinaNL CH IR IN CHI JA IND SI ARG

2.652.642.652.682.772.752.672.622.572.532.592.642.692.68

2.59 2.732.86 3.003.02 3.303.03 3.412.80 3.322.92 3.172.75 2.982.62 2.79 3.042.45 2.84 2.82 2.342.40 2.81 2.77 2.412.49 3.04 2.78 2.472.55 2.77 2.76 2.502.54 2.75 2.86 2.502.53 2.78 2.84 2.422.56 2.76 2.86 2.352.46 2.82 2.85 2.372.36 2.81 2.77 2.212.20 2.74 2.70 2.122.09 2.77 2.75 2.09 2.522.05 2.06 2.74 2.86 2.09 2.482.04 2.05 2.74 2.85 2.11 2.532.05 2.68 2.88 2.532.18 2.12 2.74 2.88 2.382.39 2.74 2.95 2.492.24 2.20 2.71 2.98 2.29 2.482.20 2.32 2.95 2.78 2.22 2.51

3.02 2.61 2.582.26 3.20 2.39 2.66

2.36 3.132.21 1.96 3.05 2.28 2.86

2.95 2.29 2.722.07 2.94 1.88 2.63

1.86 2.752.05 3.17 1.87 1.94 2.79

2.86 1.73 1.93 2.662.06 2.78 1.57 1.98 2.56

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2.00 2.63 1.54 2.19 2.592.13 1.70 2.46 2.54

2.10 1.70 2.42 2.211.95 2.12 2.74 1.69 2.25 2.10

2.64 1.68 2.16 2.212.09 2.59 1.70

2.55 1.70 1.89 2.171.84 2.06 2.50 1.74 1.832.02 2.46 1.75 1.76 2.201.87 2.09 2.42 1.76 1.84 2.07

2.44 1.77 1.852.09 2.38 1.78 1.80 2.10

2.29 1.76 1.782.10 1.76 1.77

2.10 1.72 1.742.06 2.25 1.70 1.71

2.30 1.68 1.672.07 2.19 1.70 1.69

2.19 1.68 1.852.09 1.61 1.81

1.64 2.15 1.66 1.80 1.492.11 2.10 1.57 1.78 1.52

1.42 1.84 1.561.57 2.06 2.00 1.84 1.93 1.79

1.93 1.64 1.801.55 1.94 1.52 1.97 1.66 1.75

1.50 1.90 1.53 1.741.47 1.92 1.52 1.95 1.52 1.74

1.61 1.91 1.51 1.691.91 1.89 1.56 1.69

1.53 1.87 1.57 1.731.52 1.95 1.52 1.79 1.54 1.72

1.55 1.89 1.57 1.771.98 1.55 1.83 1.50 1.75

1.54 1.88 1.501.45 2.19 1.54 1.90 1.49

1.54 1.92 1.22 1.49 1.682.04 1.51 1.96 1.21 1.50 1.70

1.53 2.01 1.32 1.48 1.701.47 2.15 1.62 1.86 1.32 1.58 1.811.41 1.60 1.65 1.31 1.68 4.251.46 2.09 1.65 1.31 1.61 3.651.46 1.78 1.40 1.57 3.961.37 2.11 2.11 1.39 1.55 3.69 1.851.38 2.04 1.37 1.56 3.751.37 2.16 2.55 1.38 1.54 3.411.42 2.21 1.41 1.57 3.361.45 2.56 1.42 1.57 3.53 2.161.38 2.56 1.41 1.56 4.14 2.181.43 2.56 1.39 1.56 4.44 2.42

1.42 1.65 5.31 2.10 2.491.41 1.67 4.05 1.99 2.541.43 1.66 3.16 2.07 2.85

Page 170: Atkinson Pike Tty Saez 2011 Jel

1.48 1.65 2.74 2.00 2.801.69 2.02 2.651.71 2.04

Note: The β coefficients reported on this table were computed from the α coefficients reported on Table 13A.23 using the formula: β = α/(α-1). Alternatively they can be computed by using

Page 171: Atkinson Pike Tty Saez 2011 Jel

Sweden Finland Norway Spain Portugal ItalySE FI NO SP PO IT

2.75

2.862.56

2.612.73

3.22

2.872.43

2.172.20

2.022.15

2.24

1.87

1.841.831.801.861.771.71 1.971.69 1.96

Page 172: Atkinson Pike Tty Saez 2011 Jel

1.69 1.921.73 1.951.68 1.761.68 1.691.67 1.651.66 1.731.651.64 1.911.62 1.711.62 1.611.59 1.581.56 1.551.55 1.501.55 1.471.52 1.471.52 1.461.50 1.35 1.431.48 1.411.48 1.411.47 1.431.46 1.461.45 1.58 1.461.44 1.441.44 1.441.45 1.46 1.631.44 1.42 1.551.40 1.59 1.38 1.28 1.611.33 1.40 1.44 1.631.37 1.40 1.43 1.631.34 1.47 1.31 1.631.35 1.53 1.38 1.661.39 1.49 1.66 1.36 1.631.40 1.54 1.70 1.22 1.611.42 1.55 1.64 1.581.43 1.58 1.63 1.611.40 1.59 1.64 1.621.38 1.56 1.72 1.651.45 1.38 1.58 1.75 1.661.55 1.39 1.52 1.71 1.621.61 1.41 1.52 1.70 1.54 1.641.58 1.35 1.51 1.69 1.53 1.651.69 1.33 1.50 1.67 1.47 1.641.62 1.80 1.67 1.44 1.631.65 1.45 2.16 1.64 1.45 1.651.72 1.34 2.13 1.65 1.46 1.661.65 1.38 2.19 1.66 1.49 1.681.67 2.36 1.66 1.511.69 1.65 2.38 1.70 1.541.75 1.84 2.25 1.73 1.55 1.751.76 1.86 2.32 1.81 1.62 1.762.04 2.27 2.69 1.86 1.57 1.781.98 2.14 2.11 1.84 1.67 1.841.90 1.86 2.76 1.81 1.56 1.85

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1.96 1.76 2.82 1.83 1.65 1.881.93 2.34 3.08 1.85 1.821.93 3.34 1.902.10 2.11

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France United King United State Canada Australia New Zealan GermanyFR UK US CA AUS NZ DE

1900 28,760 0 0 0 0 0 01901 27,537 0 0 0 0 0 01902 26,819 0 0 0 0 0 01903 27,979 0 0 0 0 0 01904 28,787 0 0 0 0 0 01905 28,474 0 0 0 0 0 01906 28,310 0 0 0 0 0 01907 30,185 0 0 0 0 0 01908 29,821 5,433 0 0 0 0 01909 30,660 5,340 0 0 0 0 01910 29,994 5,409 0 0 0 0 01911 29,279 5,577 0 0 0 0 01912 31,123 5,621 0 0 0 0 01913 28,893 5,842 14,062 0 9,045 0 01914 29,140 5,855 13,738 0 8,213 0 01915 25,740 5,629 13,871 0 7,819 0 01916 25,717 5,438 15,090 0 7,865 0 01917 27,460 5,189 15,369 0 7,040 0 01918 26,127 5,193 14,546 0 7,024 0 01919 26,908 4,881 14,246 0 9,606 0 01920 26,408 4,826 12,705 4,980 8,443 0 01921 30,692 4,867 11,209 4,474 8,967 6,529 01922 32,840 5,148 12,656 4,987 9,288 7,482 01923 32,671 5,365 14,078 5,300 9,485 7,757 01924 32,941 5,516 13,909 5,242 10,282 7,708 01925 33,009 5,603 14,046 5,600 9,859 7,380 9,8391926 29,702 5,577 14,200 5,944 10,126 7,199 9,8611927 28,569 5,895 14,304 6,179 9,983 7,366 10,3031928 30,602 5,978 14,604 6,474 9,431 7,611 10,6201929 31,127 6,086 15,226 6,293 8,869 7,327 10,3391930 31,778 6,107 13,800 5,831 7,862 6,428 9,7601931 30,721 6,081 12,521 5,250 7,796 6,127 8,7261932 30,224 6,042 10,532 4,674 8,084 6,157 7,6281933 29,892 6,168 10,261 4,397 8,732 6,712 7,8591934 28,937 6,414 11,275 4,755 8,849 6,750 8,7081935 30,245 6,445 12,209 4,963 9,206 7,462 9,4641936 31,537 6,736 13,404 5,132 9,916 8,773 10,3451937 30,099 6,899 14,054 5,544 10,036 9,050 11,5321938 29,367 6,927 12,922 5,494 9,909 9,796 12,7871939 29,323 6,852 13,771 5,708 10,144 9,898 01940 22,415 6,394 14,424 6,278 10,097 10,489 01941 24,200 6,411 16,859 6,991 11,193 0 01942 27,044 6,701 19,594 8,383 11,633 0 01943 27,089 6,813 22,648 8,835 12,085 0 01944 27,221 6,808 22,378 9,473 11,770 0 01945 32,984 6,539 21,905 9,304 12,704 15,464 01946 33,605 6,756 22,045 9,037 11,952 15,971 01947 29,509 6,973 21,290 9,291 13,769 16,484 01948 31,315 6,932 21,671 9,314 14,641 15,821 01949 34,964 7,077 21,400 9,162 15,270 17,333 01950 36,873 6,983 23,103 9,328 17,341 19,574 12,3971951 39,462 7,167 23,803 9,917 15,091 17,867 13,767

Table A.25 Average Real Incomes per tax units P0-100, 1900-2005

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1952 41,250 6,996 24,563 10,285 14,512 17,875 14,6191953 43,129 7,271 25,657 10,681 14,284 18,238 15,3431954 45,683 7,315 25,346 10,378 15,060 18,978 16,2471955 48,689 7,659 27,087 10,998 15,443 19,192 18,1561956 51,251 7,913 28,495 11,806 15,158 19,397 19,3871957 55,350 7,955 28,625 11,894 14,411 20,027 20,4911958 54,727 7,920 27,748 11,920 15,020 18,593 21,4701959 54,762 8,356 29,417 12,163 16,154 19,619 21,3281960 58,183 8,717 29,749 12,406 16,340 20,602 24,7841961 61,144 9,288 30,097 12,531 16,188 20,271 25,7541962 65,684 9,197 31,196 13,337 16,677 20,529 27,0551963 68,439 9,283 31,978 13,816 17,989 21,209 27,4951964 71,792 9,706 33,520 14,330 18,433 21,441 29,4061965 74,926 10,097 34,894 15,232 18,478 22,104 30,8841966 78,316 10,089 36,438 16,106 19,562 22,178 31,5941967 82,633 10,305 37,323 16,512 19,646 21,212 31,4681968 86,657 10,490 38,546 16,909 20,789 20,680 33,5801969 90,596 10,729 39,109 17,510 21,716 21,454 35,7401970 97,186 11,319 39,324 17,760 22,474 22,476 40,3251971 100,919 11,121 39,217 18,481 22,283 23,476 41,8951972 104,920 11,628 40,843 19,488 24,005 25,444 42,6051973 109,405 12,431 41,691 20,715 25,977 26,163 43,8111974 111,530 13,272 40,443 21,611 27,150 25,393 43,4281975 114,546 13,329 38,310 21,996 27,155 25,803 42,3971976 119,939 13,007 39,231 22,781 26,915 25,438 44,1161977 124,315 12,212 39,620 22,757 26,436 24,872 45,1301978 129,214 12,850 40,361 22,786 26,870 26,001 46,4061979 131,768 13,196 40,321 23,123 26,644 26,348 47,2401980 131,552 12,701 39,241 23,202 27,213 26,045 46,4961981 131,620 12,104 38,902 23,829 27,624 26,731 45,3961982 132,981 12,060 38,123 22,875 26,793 25,324 43,6641983 132,688 12,215 37,746 22,045 26,716 25,251 42,9821984 131,301 12,372 39,016 22,480 27,829 25,226 44,0361985 129,946 13,211 39,707 23,007 27,773 25,524 44,4571986 131,731 14,009 40,238 23,243 26,869 25,522 45,7511987 130,682 14,559 41,370 23,518 26,701 26,818 47,1921988 131,534 15,394 43,421 24,507 27,251 26,988 47,9141989 132,106 16,080 43,286 24,875 27,650 26,365 48,4241990 132,943 16,137 42,982 24,877 26,150 25,600 49,7421991 132,259 15,899 41,752 23,578 25,744 24,861 48,0681992 131,296 15,391 42,102 23,195 26,216 24,439 48,7311993 129,330 15,106 41,481 22,804 26,365 24,903 47,4671994 127,917 15,183 42,212 22,989 27,046 25,605 47,4331995 127,569 15,340 43,424 23,252 27,539 26,344 47,9361996 126,946 15,911 44,431 23,171 28,183 26,907 47,7061997 127,077 16,624 46,190 23,455 28,767 27,219 47,4721998 129,085 17,200 48,436 23,955 29,618 27,400 48,2821999 131,079 18,343 50,341 24,312 30,255 28,499 02000 132,874 19,641 51,146 24,859 30,537 27,806 02001 135,373 0 49,945 0 30,508 28,750 02002 136,435 0 48,040 0 30,359 28,268 02003 134,971 0 47,381 0 0 0 02004 135,227 0 48,665 0 0 0 02005 136,696 0 49,727 0 0 0 02006 0 0 50,645 0 0 0 0

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2007 0 0 52,080 0 0 0 02008 0 0 0 0 0 0 0

Growth rates1925-1950 11.7% 24.6% 64.5% 66.6% 75.9% 165.2% 26.0%1950-1975 210.7% 90.9% 65.8% 135.8% 56.6% 31.8% 242.0%1975-2005 19.3% -100.0% 29.8% 8.9% 9.1% 6.2% 13.9%

Table reports average real income per unit from the country Tables A1-A22.

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Netherland Switzerlan Ireland India China Japan Indonesia Singapore ArgentinaNL CH IR IN CHI JA IND SI ARG

0 0 0 0 0 277 0 0 00 16,732 0 0 0 287 0 0 00 16,813 0 0 0 275 0 0 00 16,879 0 0 0 279 0 0 00 16,938 0 0 0 311 0 0 00 17,264 0 0 0 292 0 0 00 17,036 0 0 0 298 0 0 00 17,075 0 0 0 298 0 0 00 17,113 0 0 0 304 0 0 00 17,142 0 0 0 315 0 0 00 17,161 0 0 0 322 0 0 00 17,217 0 0 0 339 0 0 00 17,255 0 0 0 337 0 0 00 17,280 0 0 0 343 0 0 0

13,500 16,999 0 0 0 345 0 0 013,742 17,078 0 0 0 386 0 0 013,462 16,880 0 0 0 433 0 0 012,858 14,887 0 0 0 483 0 0 012,216 14,738 0 0 0 525 0 0 014,303 15,622 0 0 0 525 0 0 014,420 16,464 0 0 0 485 0 0 015,625 15,876 0 0 0 480 0 0 016,457 17,231 3,012 9,660 0 493 0 0 016,514 17,984 3,046 9,813 0 472 0 0 016,573 18,391 2,948 11,039 0 476 0 0 016,596 19,452 3,059 10,333 0 497 0 0 017,266 20,095 3,174 9,990 0 504 0 0 017,409 20,822 3,285 10,088 0 515 0 0 017,809 21,579 3,308 10,172 0 527 0 0 018,070 22,459 3,288 10,136 0 521 0 0 018,080 22,418 3,317 9,663 0 536 0 0 017,295 21,539 3,076 9,628 0 528 0 0 016,947 20,379 3,159 9,770 0 547 0 0 6,60116,563 21,475 3,045 9,755 0 564 0 0 6,24115,697 21,401 3,172 9,889 0 570 0 0 6,25315,461 21,225 3,205 9,505 0 607 0 0 6,47116,181 20,620 3,298 9,730 0 630 0 0 6,47916,138 21,706 3,228 9,579 0 660 0 0 6,36716,267 21,527 3,316 9,722 0 673 0 0 6,65416,829 21,349 3,218 10,214 0 690 0 0 6,505

0 21,004 3,193 10,740 0 643 0 0 6,58314,517 20,369 3,120 11,361 0 658 0 0 6,519

0 19,517 3,034 11,902 0 620 0 0 6,6860 19,857 3,117 9,306 0 605 0 0 6,5880 20,182 3,253 9,403 0 579 0 0 6,3770 21,208 3,514 9,150 0 298 0 0 6,915

15,067 23,116 3,733 8,316 0 342 0 0 6,5220 24,623 3,660 10,037 0 376 0 0 6,9240 24,648 3,806 8,836 0 400 0 6,716 7,5430 23,809 3,894 8,950 0 449 0 7,670 7,801

17,837 25,248 4,047 8,891 0 480 0 7,571 7,5480 26,094 3,986 8,933 0 532 0 6,117 7,490

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18,011 26,678 3,901 9,644 0 552 0 6,099 7,62818,759 27,742 4,156 9,501 0 589 0 6,374 7,102

0 29,006 4,212 10,945 0 600 0 6,799 7,3320 30,401 4,320 10,320 0 648 0 7,100 7,4850 31,731 4,280 10,712 0 706 0 6,910 7,856

25,237 32,676 4,263 10,228 0 744 0 6,545 7,91625,777 33,150 4,265 10,712 0 775 0 6,491 8,16226,448 35,242 4,685 11,051 0 844 0 6,233 8,49026,852 37,151 5,063 11,879 0 919 0 6,547 7,786

0 39,859 5,435 11,976 0 1,038 0 6,767 8,25430,612 42,156 5,674 12,065 0 1,085 0 6,991 0

0 43,786 5,701 13,130 0 1,145 0 7,315 035,123 46,169 6,101 13,273 0 1,248 0 6,736 0

0 47,339 6,231 12,431 0 1,282 0 6,970 037,324 47,948 6,350 12,360 0 1,371 0 7,392 041,399 48,535 6,564 12,617 0 1,475 0 7,834 0

0 50,170 6,959 12,596 0 1,623 0 8,277 00 52,400 7,268 13,482 0 1,740 0 9,093 0

47,805 55,294 7,539 13,302 0 1,830 0 9,546 10,0690 58,650 7,956 13,366 0 1,928 0 10,499 10,4310 61,348 8,744 13,469 0 2,106 0 11,651 10,745

51,059 60,835 9,339 13,870 0 2,333 0 11,695 10,8930 60,825 8,802 12,348 0 2,312 0 10,593 0

53,699 57,632 9,538 12,029 0 2,316 0 11,007 00 57,222 9,174 13,717 0 2,343 0 11,772 0

56,576 58,575 9,814 14,205 0 2,327 0 12,156 00 59,579 10,657 14,500 0 2,378 0 11,828 00 59,662 10,654 14,415 0 2,447 0 12,103 00 60,428 10,530 15,175 0 2,437 11,577 13,169 0

53,946 60,424 10,174 15,319 0 2,437 12,125 14,215 00 59,550 9,702 15,286 0 2,455 12,076 15,320 00 59,478 9,540 15,708 0 2,483 13,888 16,994 00 60,306 9,816 15,760 0 2,513 14,346 17,863 0

48,434 58,452 9,834 16,282 0 2,552 14,561 16,978 00 60,129 10,063 16,248 4,407 2,597 14,241 17,130 00 59,674 10,367 16,562 4,318 2,620 15,487 17,791 00 61,385 10,783 17,707 4,875 2,707 16,801 19,926 0

55,069 61,744 11,185 18,870 4,683 2,807 18,514 21,438 061,371 62,408 11,493 19,852 4,967 2,922 19,706 23,089 062,035 62,739 11,541 19,603 5,288 3,012 20,671 25,284 062,704 61,202 11,673 19,597 5,832 3,017 21,025 27,400 061,419 60,464 12,346 21,102 6,468 2,952 21,667 28,482 059,976 60,619 12,229 22,335 7,098 2,932 24,672 31,516 060,459 57,472 12,621 23,026 7,352 2,875 28,356 33,090 060,338 57,339 13,192 23,763 7,602 2,871 27,928 34,678 060,589 59,394 13,967 24,496 8,006 2,839 27,870 36,170 11,38561,915 60,608 15,223 24,986 8,329 2,751 23,995 35,326 12,05763,557 61,376 16,255 25,670 9,144 2,686 22,733 33,803 12,265

0 63,886 17,041 0 9,942 2,657 26,802 36,133 11,6080 0 0 0 10,787 2,587 29,554 31,940 10,8700 0 0 0 11,994 2,503 30,052 31,721 9,4880 0 0 0 13,160 2,474 30,700 33,901 10,1160 0 0 0 0 2,452 32,299 36,466 10,8010 0 0 0 0 2,473 0 40,244 00 0 0 0 0 0 0 0 0

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0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0

7.5% 29.8% 32.3% -14.0% #DIV/0! -3.4% #DIV/0! #DIV/0! #DIV/0!201.1% 142.1% 135.7% 35.3% #DIV/0! 382.5% #DIV/0! 45.4% -100.0%

15.3% -0.3% 59.6% 107.7% #DIV/0! 6.8% #DIV/0! 220.9% #DIV/0!

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Sweden Finland Norway Spain Portugal ItalySE FI NO SP PO IT

0 0 0 0 0 00 0 0 0 0 00 0 26,158 0 0 0

25,334 #DIV/0! 0 0 0 026,331 #DIV/0! 0 0 0 026,342 #DIV/0! 0 0 0 027,637 #DIV/0! 27,041 0 0 028,306 #DIV/0! 0 0 0 028,232 #DIV/0! 0 0 0 027,923 #DIV/0! 0 0 0 030,569 #DIV/0! 29,827 0 0 030,469 #DIV/0! 0 0 0 030,797 #DIV/0! 0 0 0 032,264 #DIV/0! 33,550 0 0 032,763 #DIV/0! 0 0 0 030,256 #DIV/0! 0 0 0 030,063 #DIV/0! 0 0 0 028,502 #DIV/0! 0 0 0 028,156 #DIV/0! 0 0 0 031,653 #DIV/0! 0 0 0 036,990 #DIV/0! 0 0 0 036,573 #DIV/0! 0 0 0 036,578 #DIV/0! 0 0 0 036,839 #DIV/0! 0 0 0 036,269 #DIV/0! 0 0 0 036,422 #DIV/0! 0 0 0 038,312 #DIV/0! 0 0 0 039,014 #DIV/0! 0 0 0 038,873 #DIV/0! 0 0 0 041,428 #DIV/0! 37,918 0 0 043,697 #DIV/0! 0 0 0 042,906 #DIV/0! 0 0 0 041,144 #DIV/0! 0 0 0 041,374 #DIV/0! 0 2,687 0 043,617 #DIV/0! 0 2,848 0 045,427 #DIV/0! 0 2,899 0 046,014 #DIV/0! 0 0 3,026 047,902 #DIV/0! 0 0 3,072 049,690 #DIV/0! 42,585 0 3,344 051,765 #DIV/0! 0 0 3,501 049,553 #DIV/0! 0 2,132 3,203 048,337 #DIV/0! 0 1,738 3,016 050,613 #DIV/0! 0 1,882 2,836 052,925 #DIV/0! 0 2,010 3,084 056,160 #DIV/0! 0 2,192 3,432 060,895 #DIV/0! 0 2,006 3,306 069,714 #DIV/0! 0 1,908 3,568 074,581 #DIV/0! 0 1,858 3,624 078,300 #DIV/0! 57,067 1,854 3,665 080,523 #DIV/0! 60,548 1,860 3,685 083,179 #DIV/0! 61,598 2,042 3,807 071,972 #DIV/0! 64,289 2,354 4,027 0

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77,049 #DIV/0! 64,276 2,615 4,035 078,342 #DIV/0! 64,980 2,756 4,228 081,698 #DIV/0! 66,774 3,119 4,491 086,691 #DIV/0! 69,370 3,208 4,678 088,037 #DIV/0! 74,663 0 4,820 086,600 #DIV/0! 76,593 3,876 5,018 085,347 #DIV/0! 71,055 4,028 5,240 087,481 #DIV/0! 73,375 3,893 5,475 091,014 #DIV/0! 77,281 0 5,653 095,093 #DIV/0! 81,334 4,404 5,777 098,351 #DIV/0! 82,247 0 6,366 0

102,241 #DIV/0! 85,723 0 6,457 0106,710 #DIV/0! 88,745 0 6,882 0109,762 #DIV/0! 93,510 0 7,860 0111,381 #DIV/0! 96,365 0 8,047 0113,838 #DIV/0! 99,824 0 8,608 0116,400 #DIV/0! 102,016 0 8,844 0119,173 #DIV/0! 106,491 0 8,787 0120,394 #DIV/0! 108,048 0 9,392 0119,760 #DIV/0! 111,821 7,846 9,587 0122,130 #DIV/0! 113,961 0 10,085 0122,132 #DIV/0! 118,778 0 10,428 0125,262 #DIV/0! 123,681 0 9,743 10,025132,044 #DIV/0! 127,141 0 9,664 9,750135,232 #DIV/0! 131,453 0 9,721 10,454134,825 #DIV/0! 131,992 0 9,638 10,768136,327 #DIV/0! 143,537 0 9,696 11,229138,784 #DIV/0! 144,817 0 9,801 11,877135,703 #DIV/0! 148,080 0 10,311 12,171131,906 #DIV/0! 147,615 10,198 10,197 12,620130,635 #DIV/0! 147,680 9,814 9,936 12,599129,051 #DIV/0! 148,294 9,658 9,974 12,574130,100 #DIV/0! 152,897 9,463 9,341 12,744132,272 #DIV/0! 157,693 9,651 9,476 12,903136,862 #DIV/0! 164,749 10,002 10,227 13,187143,110 #DIV/0! 170,171 10,504 10,861 13,540146,116 #DIV/0! 170,435 11,112 11,657 13,896151,512 #DIV/0! 168,903 11,522 10,918 14,324152,619 #DIV/0! 170,281 12,322 11,403 14,628151,722 #DIV/0! 171,902 12,850 11,933 14,865152,112 #DIV/0! 175,225 12,818 12,267 14,997149,956 #DIV/0! 176,831 12,768 11,677 14,322152,256 #DIV/0! 177,289 12,276 11,754 14,208154,204 #DIV/0! 181,311 12,414 11,718 13,941160,009 #DIV/0! 187,495 12,460 12,494 14,697165,493 #DIV/0! 193,142 12,533 12,962 14,973173,048 #DIV/0! 206,307 12,992 13,483 14,599181,403 #DIV/0! 212,700 13,412 14,054 14,990188,781 #DIV/0! 220,358 13,754 14,454 15,105192,080 #DIV/0! 223,337 14,043 14,767 15,514194,154 #DIV/0! 236,754 14,282 14,994 15,603196,615 #DIV/0! 240,469 14,724 14,591 15,793200,794 #DIV/0! 248,392 15,150 14,595 15,860206,189 #DIV/0! 260,833 15,703 14,611 0211,047 #DIV/0! 250,189 0 0 0

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0 0 270,415 0 0 00 0 0 0 0 0

124.9% #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!58.7% #DIV/0! 106.4% -100.0% 153.9% #DIV/0!56.2% #DIV/0! 62.3% 27.4% 38.7% 49.7%

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France United King United State Canada Australia New Zealan GermanyFR UK US CA AUS NZ DE

190019011902190319041905 23,29719061907190819091910191119121913 11,653 9,1371914 11,357 8,2961915 21,239 11,548 7,8981916 20,612 12,412 7,9441917 22,166 12,792 7,1111918 21,653 4,236 12,359 7,0951919 21,878 3,965 12,107 9,7031920 21,887 10,978 4,306 8,5291921 25,631 9,570 3,724 8,004 5,8471922 27,244 10,701 4,273 8,380 6,7661923 26,761 12,088 4,583 8,454 6,9781924 27,297 11,757 4,525 9,174 6,9381925 27,288 11,691 4,911 8,832 6,629 8,8151926 24,655 11,760 5,163 9,095 6,484 8,8351927 23,821 11,750 5,325 8,906 6,648 9,2101928 25,573 11,860 5,538 8,397 6,806 9,5251929 26,362 12,547 5,362 8,003 6,588 9,2851930 27,185 11,650 4,941 7,167 5,8071931 26,491 10,716 4,422 7,1391932 26,012 8,991 3,887 7,409 6,8271933 25,681 8,730 3,640 7,910 6,043 7,0731934 24,762 9,582 3,962 8,013 6,108 7,8021935 25,847 10,405 4,162 8,319 6,756 8,4131936 27,161 11,151 4,280 8,886 7,916 9,0181937 26,006 5,786 11,861 4,689 9,140 8,380 9,9011938 25,430 11,130 4,528 8,969 9,171 10,8111939 25,678 11,769 4,792 9,147 9,2141940 19,619 12,277 5,409 9,149 9,8091941 21,295 14,473 6,122 10,0871942 24,167 17,238 7,511 10,5251943 24,592 20,249 7,967 10,9321944 25,194 20,222 8,611 10,8151945 30,806 19,676 8,447 11,750 14,5461946 30,813 19,649 8,149 10,924 14,9211947 27,059 19,149 8,354 12,431 15,3651948 28,862 19,423 8,431 13,192 14,7451949 32,135 6,328 19,250 8,266 13,688 16,1041950 33,899 20,685 8,397 15,041 17,906 11,0701951 36,271 6,451 21,514 9,013 13,858 16,625

Table A.26 Average Real Incomes per tax units P0-99, 1900-2005

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1952 37,849 6,346 22,390 9,366 13,341 16,6221953 39,645 6,631 23,563 9,724 13,172 16,5991954 41,927 6,675 23,197 9,400 13,986 17,3401955 44,593 7,017 24,849 9,978 14,422 17,6891956 46,918 7,294 26,167 10,777 14,100 17,8471957 50,668 7,336 26,317 10,856 13,532 18,479 18,4221958 50,300 7,299 25,553 10,850 14,043 17,4181959 50,082 7,714 27,114 11,090 15,111 18,3111960 53,063 8,024 27,539 11,307 15,335 19,2631961 55,662 27,866 11,401 15,191 22,8401962 60,069 8,507 28,904 12,209 15,628 19,2321963 62,615 8,581 29,664 12,679 16,834 19,8621964 65,584 8,973 31,143 13,117 17,346 20,0491965 68,435 9,327 32,404 13,970 17,415 20,826 27,3901966 71,705 9,384 33,726 14,820 18,480 20,9321967 75,658 9,609 34,523 15,179 18,539 20,0141968 79,855 9,797 35,683 15,536 19,659 19,486 30,1201969 83,690 10,029 36,337 16,094 20,565 20,2191970 89,995 10,627 36,621 16,330 21,358 21,1961971 93,301 10,445 36,528 17,012 21,175 22,188 37,5361972 96,954 10,930 38,056 17,962 22,777 23,8821973 100,707 11,679 38,852 19,084 24,751 24,4541974 103,076 12,530 37,533 19,905 25,993 23,714 39,4361975 105,895 12,642 35,599 20,276 26,021 24,3541976 110,925 12,365 36,501 21,152 25,832 23,7731977 115,786 11,604 36,859 21,208 25,388 23,583 40,9361978 120,344 12,237 37,527 21,266 25,819 24,6581979 122,684 12,538 37,457 21,555 25,614 25,0781980 122,736 36,396 21,547 26,172 24,821 41,8941981 122,908 11,410 36,141 22,192 26,615 25,5161982 124,827 11,348 35,277 21,153 25,800 24,1761983 124,654 11,495 34,851 20,439 25,722 24,057 39,3351984 123,305 11,602 35,908 20,826 26,774 24,0531985 121,811 12,357 36,460 21,331 26,646 24,3611986 123,164 13,082 36,934 21,542 25,677 24,522 41,6381987 121,770 13,562 37,297 21,761 25,173 25,6051988 122,339 14,208 38,085 22,443 25,211 25,8031989 122,487 14,834 38,209 22,611 26,133 24,877 43,5821990 123,236 14,703 37,780 22,780 24,741 23,7351991 122,941 14,402 37,042 21,586 24,337 23,1131992 122,346 14,013 36,794 21,247 24,748 22,611 43,9071993 120,641 13,678 36,528 20,834 24,779 22,9521994 119,251 13,711 37,159 20,994 25,372 23,5361995 118,939 13,830 37,928 21,137 25,807 24,221 43,9651996 118,493 14,159 38,547 20,919 26,408 24,7531997 119,070 14,765 39,766 20,962 26,789 24,9751998 120,911 15,196 41,445 21,251 27,572 24,850 43,3571999 122,572 16,211 42,779 21,459 27,858 24,824 02000 124,061 17,326 43,143 21,705 28,060 25,770 02001 126,175 0 42,695 0 28,256 26,496 02002 127,125 0 41,422 0 27,972 26,047 02003 125,576 0 40,743 0 0 0 02004 125,633 0 41,252 0 0 0 02005 126,758 0 41,480 0 0 0 02006 0 41,959 0 0 0 0

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2007 0 42,986 0 0 0 02008 0 0 0 0 0 0

Growth rates1925-1950 24.2% #DIV/0! 76.9% 71.0% 70.3% 170.1% 25.6%1950-1975 212.4% 96.0% 72.1% 141.5% 73.0% 36.0% 256.3%1975-2005 19.7% 20.2% 16.5% 4.8% 6.0% 2.0% 9.9%

14.3% 13.6%

Table reports average real income per unit from the country Tables A1-A22.

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Netherland Switzerlan Ireland India China Japan Indonesia Singapore ArgentinaNL CH IR IN CHI JA IND SI ARG

235241228233262242246246249258264281280286

10,778 28410,330 313

9,807 3529,545 3979,631 442

11,018 44911,567 40612,896 39513,828 40013,936 38313,838 38613,788 41014,303 41514,354 42714,638 43314,951 43015,131 45014,746 44114,648 456 5,41614,354 19,527 466 5,22113,633 19,522 466 5,17513,431 498 5,33113,921 18,759 517 5,20913,685 538 5,11613,855 2,782 544 5,34614,315 19,023 572 5,199

542 5,31212,077 554 5,108

532 5,14817,945 2,741 528 4,927

522 4,84719,176 282 5,351

13,262 345 5,09722,382 351 5,314

373 6,042 5,85021,674 418 6,943 6,356

15,846 447 6,673 6,11423,745 498 5,265 6,282

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15,899 514 5,310 6,47616,677 25,282 551 5,634 6,073

562 6,017 6,18127,704 609 7,560

661 6,114 6,69322,844 29,670 694 5,799 7,99623,098 722 5,789 7,07723,929 31,848 785 5,474 7,21127,124 852 5,888 7,865

35,887 960 6,070 7,11427,650 1,001 6,280

39,403 1,058 6,58131,905 1,155 5,945

42,714 1,193 6,27234,134 1,279 6,69337,945 43,702 1,376 7,104

1,516 7,47247,107 1,617 8,250

44,115 1,697 8,604 8,93252,839 1,783 9,484 9,401

1,955 10,498 9,82948,016 55,447 2,177 10,497 10,189

2,167 9,58150,922 53,099 9,060 2,173 9,943

8,726 2,205 10,65353,713 54,141 9,354 2,191 11,048

10,102 2,235 10,71755,205 9,897 2,292 10,862

9,929 2,285 11,89351,303 55,909 9,622 2,287 12,836

9,127 2,306 13,80555,041 8,957 2,334 15,373

9,271 2,362 16,20946,027 53,699 9,311 2,396 15,319

9,539 2,434 15,52854,810 9,829 2,444 15,920

10,222 2,525 17,97052,454 56,619 10,577 2,612 19,20858,545 10,838 2,714 20,70459,190 57,922 10,807 2,813 22,87659,854 10,868 2,83058,788 55,933 11,529 2,769 25,74057,352 11,373 2,752 28,64357,790 53,551 11,705 2,692 30,13757,663 12,195 2,687 31,53057,859 12,876 2,658 32,768 10,07559,232 13,890 2,568 31,721 10,64860,745 14,869 2,502 29,780 10,713

0 15,440 2,464 31,657 10,0440 2,392 27,401 9,5620 2,309 27,214 8,0950 2,280 29,366 8,4960 2,253 31,825 9,0830 2,268 35,253 00 0 0

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0 0 00 0 0

14.9% #DIV/0! #DIV/0! #DIV/0! #DIV/0! 9.2% #DIV/0! #DIV/0! #DIV/0!221.4% 145.0% #DIV/0! #DIV/0! #DIV/0! 385.7% #DIV/0! 49.0% -100.0%

16.3% 0.9% 53.3% #DIV/0! #DIV/0! 4.4% #DIV/0! 219.0% #DIV/0!

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Sweden Finland Norway Spain Portugal ItalySE FI NO SP PO IT

22,40318,682

22,40222,456

26,98024,75524,600

29,954

21,852

26,75132,327

33,48438,073

38,795

37,543

43,801

47,87951,03455,49963,32668,84272,840 52,40175,121 55,72677,646 56,77267,371 59,641

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72,533 60,42673,670 60,95276,825 62,82281,630 65,02383,01581,514 71,27380,335 66,20082,182 68,63685,653 72,64389,550 76,60392,741 77,62096,417 81,024

100,778 84,016103,697 88,801105,364 91,503107,459 94,864109,854 96,947112,662 101,077114,120 102,645113,948 106,182116,375 108,411116,500 113,120119,604 117,989 9,371126,318 121,378 9,136129,831 125,629 9,044 9,809129,793 126,056 9,112 10,137131,553 137,672 9,228 10,582134,227 138,923 9,453 11,177131,519 142,485 9,965 11,445127,951 142,298 9,528 9,891 11,923126,702 142,437 9,145 9,556 11,912125,032 143,035 9,009 11,895125,986 147,487 8,831 12,031128,106 151,972 8,993 12,146132,568 158,944 9,273 12,371138,424 164,124 9,719 12,658141,122 164,534 10,286 12,970146,192 163,367 10,653 10,274 13,342147,406 164,480 11,405 10,688 13,626145,446 165,903 11,931 11,154 13,838145,907 167,306 11,885 11,452 13,966143,560 165,961 11,887 10,844 13,321145,286 165,579 11,421 10,900 13,205147,585 169,442 11,551 10,841 12,937152,590 174,080 11,589 11,553 14,845157,597 178,015 11,643 11,943 15,124164,539 191,447 12,051 12,424 13,458172,219 196,598 12,380 12,885 13,806179,313 199,353 12,665 13,273 13,870182,478 208,728 12,937 13,477 14,216185,001 215,785 13,194 13,787 14,298187,642 217,192 13,595 13,393 14,459191,230 221,254 13,984 14,574195,202 219,266 14,468199,086 232,359

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00

140.2% #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!62.7% #DIV/0! 113.8% #DIV/0! #DIV/0! #DIV/0!54.5% #DIV/0! 57.7% 26.5% 37.4% 47.3%