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Measuring top income shares using an accrual-based approach rather than realization-based measures significantly alters the estimated level and trend of income inequality, demonstrating that commonly used dividend-based imputation methods perform poorly and underestimate top income shares when tax policies incentivize earnings retention. Novelty: ClaimNovelty.CONTRADICTORY. Consensus alignment: ConsensusAlignment.CHALLENGES_CONSENSUS.

Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway

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