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Volatile Top Income Shares in Switzerland? Reassessing the Evolution Between 1981 and 2008. (2013). Martínez, Isabel ; Foellmi, Reto.
In: Economics Working Paper Series.
RePEc:usg:econwp:2012:27.

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  14. Eidgenössische Steuerverwaltung ESTV (2010). Die Besteuerung der Eigenmietwerte. [pdf] Edited by Schweiz. Steuerkonferenz SSK. Bern: ESTV. Available at: http://www.estv.admin.ch/dokumentation/00079/00080/00736/index.html?lang=de&dow nload=NHzLpZeg7t,lnp6I0NTU042l2Z6ln1acy4Zn4Z2qZpnO2Yuq2Z6gpJCDdYR8gGy m162epYbg2c_JjKbNoKSn6A-- [Accessed 15 April 2011].
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  16. For the fiscal periods 1999 and 2000 under the new system, the incomes of 1999 and 2000 are reported, with the con-sequence that incomes realized in 1997/98 do not show up in any statistics. In what follows, the years in graphs and tables refer to the year in which the income was realized.
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  17. From the tax period 1995/96 onwards, i.e. for incomes realized in 1993/94 and later, the tabulations available online include the normal cases (so-called “Normalfälle”) only. As mentioned above, the exclusion of the special cases leads to an underestimation of top income shares and therefore the data have to be requested from the Federal Tax Administra21
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  21. Kuznets, Simon (1953). Shares of Upper Income Groups in Income and Savings. New York: National Bureau of Economic Research.

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  23. Neal, Derek and Sherwin Rosen (2000). “Theories of the distribution of earnings, in: A.B. Atkinson and F. Bourguignon (eds.) Handbook of Income Distribution (Vol.1). Amsterdam: Elsevier. Ch. 7, pp. 379-427.

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  26. Pareto, Vilfredo (1896). “La courbe de la répartition de la richesse”, in: Université de Lausanne (ed.) (1896). Recueil publié par la Faculté de Droit à l’occasion de l’exposition nationale suisse, Genève 1896. Lausanne: Imprimerie Ch. Viret-Genton. Ch. 13, pp. 371387.
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  27. Piketty (eds.) (2007). Top Incomes over the Twentieth Century: A Contrast Between European and English Speaking Countries. Oxford: Oxford University Press. Ch. 11, pp. 472-500.

  28. Piketty, Thomas (2001). Les hauts revenus en France au 20eme siecle – Inegalités et redistributions, 1901-1998. Paris: Editions Grasset.
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  29. Piketty, Thomas and Emmanuel Saez (2007). “Income and Wage Inequality in the United States, 1913–2002”, in: A. B. Atkinson and T. Piketty (eds.) (2007). Top Incomes over the Twentieth Century: A Contrast Between European and English Speaking Countries. Oxford: Oxford University Press. Ch.5, pp. 141-225.

  30. Piketty, Thomas, Emmanuel Saez and Stefanie Stantcheva (2011). “Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities”, NBER Working Paper 17616.

  31. Pontusson, Jonas (2005). Inequality and Prosperity: Social Europe versus Liberal America. Cornell University Press.
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  32. Roine, Jesper, and Daniel Waldström (2010). “Top Incomes in Sweden over the Twentieth Century”, in : A. B. Atkinson and T. Piketty (eds.) (2010). Top Incomes: A Global Perspective. Oxford: Oxford University Press. Ch. 7, pp. 299-370.
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  33. Saez, Emmanuel (2006). “Income and Wealth Concentration in a Historical and International Perspective“, in: A. J. Auerbach, D. Card, & J. M. Quigley (eds.) Public Policy and the Income Distribution. New York: Russel Sage Foundation.
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  34. Salverda, Wiemer and Anthony B. Atkinson (2007). “Top Incomes in the Netherlands over the Twentieth Century”, in: A. B. Atkinson and T. Piketty (eds.) (2007). Top Incomes over the Twentieth Century: A Contrast Between European and English Speaking Countries. Oxford: Oxford University Press. Ch. 10, pp. 426-471.
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  35. Schaltegger, Christoph A. and Christoph Gorgas (2011). “The Evolution of Income Concentration in the Swiss Federalism over the Twentieth century”, Swiss Journal of Economics and Statistics, 147(4), pp. 479-519.
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  36. Steuerkonferenz SSK. Bern: ESTV. Available at: http://www.estv.admin.ch/dokumentation/00079/00080/00736/index.html?lang=de&dow nload=NHzLpZeg7t,lnp6I0NTU042l2Z6ln1acy4Zn4Z2qZpnO2Yuq2Z6gpJCDdYR7fGy m162epYbg2c_JjKbNoKSn6A-- [Accessed 15 April 2011].
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  37. Top Income Shares in Switzerland 40 Diekmann, Andreas (2007). Empirische Sozialforschung. Reinbek: Rowohlt Verlag.
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  38. Top Income Shares in Switzerland 41 Peters, Rudi (2011). “La répartition régionale de la richesse en Suisse. Une analyse de la statistique 2008 de la fortune des personnes physiques”, Bern: Eidgenössische Steuerverwaltung ESTV. Available at: http://www.estv.admin.ch/dokumentation/00075/00076/00717/index.html?lang=de [Accessed 15 October 2012].
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  39. Victoria-Feser, Maria-Pia (2000). “Robust Methods for the Analysis of Income Distribution, Inequality and Poverty”, International Statistical Review, 68(3), pp. 277-293.
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