E. Cannan, A. L. Bowley, F. Y. Edgeworth, H. B. Lees Smith, W. R. Scott, The Amount and Distribution of Income (other than Wages) Below the Income Tax Exemption Limit in the United Kingdom. Report of the Committee of the British Association, Consisting of Professors E. Cannan (Chairman), A. L. Bowley (Secretary), F. Y. Edgeworth, and H. B. Lees Smith, and Dr. W. R. Scott, Journal of the Royal Statistical Society, Vol. 74, No. 1 (Dec., 1910), pp. 37-66
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Cannan et al. (1910) studied this question.
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