NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Levels and Trends in United States Income and Its Distribution A Crosswalk from Market Income Towards a Comprehensive Haig-Simons Income Approach

Philip Armour, Richard V. Burkhauser, Jeff Larrimore

NBER Working Paper No. 19110
Issued in June 2013

---- Acknowledgements -----

We thank Scott Winship and Tim Smeeding as well as the participants of the Perspectives on Inequality and Mobility session at the 2013 AEA/ASSA conference-especially James Ziliak-for their comments on earlier drafts of this paper. An abbreviated version of an earlier draft of this paper presented at the AEA/ASSA conference appeared in the 2013 AER papers and proceedings issue. The authors have no material financial interests that relate to the findings described in this paper and received no outside financial support for the research. Burkhauser over the past 12 months has received funding in excess of $5,000 from the National Institute on Disability and Rehabilitation Research and the American Enterprise Institute. In addition he received funding not in excess of $5,000 from: The Brookings Institution, Employment Policies Institute, Pew Charitable Trusts, and the Smith Group. All opinions are those of the authors and should not be attributed to the Joint Committee on Taxation or any Member of Congress. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.

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