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Income shifting as income creation?

Journal of Public Economics, 2020
Abstract Income shifting arises as one of the key questions when thinking about the design of a tax system as a whole. We study a simple economy, involving a benevolent policy-maker and a population of agents differing in terms of productivities, labor supply elasticities, and shifting costs.
Selin, Hakan, Simula, Laurent
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Income Inequality and Income Segregation

American Journal of Sociology, 2011
This article investigates how the growth in income inequality from 1970 to 2000 affected patterns of income segregation along three dimensions: the spatial segregation of poverty and affluence, race-specific patterns of income segregation, and the geographic scale of income segregation.
Sean F, Reardon, Kendra, Bischoff
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The Effect of Income Taxes on Household Income [PDF]

open access: possibleReview of Economics and Statistics, 1999
Research on the distribution of income during the 1980s has identified a trend towards increasing inequality, which may be the continuation and acceleration of trends spanning several decades. This paper explores to what extent behavioral responses to the tax changes during the 1980s may also explain the rising inequality.
Gerald Auten, Robert Carroll
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