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Previous	OP 233/2016/3-8 Replacing corporate tax revenues with a mark - to - market tax on shareholder income	OP 233/2016/4-1 State general business taxation one more time	OP 233/2016/4-10 Reactions of high - income taxpayers to major tax legislation	OP 233/2016/4-11 Taxing income of top wealth holders	OP 233/2016/4-12 Choosing between an estate tax and basis carryover regime	OP 233/2016/4-13 Caveats to the research use of tax - return administrative data	OP 233/2016/4-2 The relation between book and taxable income since the introduction of the Schedule M-3	Next

Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.

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Biblioteca del Instituto de Estudios Fiscales

Taxing income of top wealth holders Kevin B. Moore, Sarah J. Pack and John Sabelhaus