The income 'revolution' /
Perlo, Victor
The income 'revolution' / by Victor Perlo in collaboration with Labor Research Association. - New York : International Publishers, 1954 - 64 pages ; 21 cm. - A new pamphlet series . - A new pamphlet series .
Includes bibliographical references (p. 63-64).
Introduction: Main conclusions of Dr. Kuznets -- What our study shows. 1. Critique of Kuznets' methods: Errors in concept and scope -- Omission of undistributed profits -- Omission of unreported income -- Wartime rates and tax avoidance -- Atomic age tax rackets -- The rich are angels -- Other experts on unreported income -- Treatment of capital gains -- Extra dependents and income splitting -- Kuznets' techniques -- Treatment of income taxes. 2. Our independent estimates of top incomes: Stage 1: top 1% and 5% tax returns -- Stage 2: estimating unreported income -- Stage 3: Capital gains and undistributed profits -- Stage 4: summary of results -- Checking results against independent estimates. 3. Class distribution of income: Relative position of the worker -- Share of upper income groups in savings -- Practical conclusions -- Reference notes.
"Are the rich getting poorer and the poor richer? This study reveals the real class distribution of income in the U.S." -- From the front cover.
54002903
Income--United States.
HC 110.I5 / P4 1954
339.41
The income 'revolution' / by Victor Perlo in collaboration with Labor Research Association. - New York : International Publishers, 1954 - 64 pages ; 21 cm. - A new pamphlet series . - A new pamphlet series .
Includes bibliographical references (p. 63-64).
Introduction: Main conclusions of Dr. Kuznets -- What our study shows. 1. Critique of Kuznets' methods: Errors in concept and scope -- Omission of undistributed profits -- Omission of unreported income -- Wartime rates and tax avoidance -- Atomic age tax rackets -- The rich are angels -- Other experts on unreported income -- Treatment of capital gains -- Extra dependents and income splitting -- Kuznets' techniques -- Treatment of income taxes. 2. Our independent estimates of top incomes: Stage 1: top 1% and 5% tax returns -- Stage 2: estimating unreported income -- Stage 3: Capital gains and undistributed profits -- Stage 4: summary of results -- Checking results against independent estimates. 3. Class distribution of income: Relative position of the worker -- Share of upper income groups in savings -- Practical conclusions -- Reference notes.
"Are the rich getting poorer and the poor richer? This study reveals the real class distribution of income in the U.S." -- From the front cover.
54002903
Income--United States.
HC 110.I5 / P4 1954
339.41