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美国次贷危机后收入分配不平等问题日益引起政府和民众的关注,而高收入阶层的收入变化、收入来源和影响因素自然成为研究的重点。本文从美国高收入阶层收入份额变动的研究历程着手,梳理了自库兹涅茨以来的研究成果,认为:美国高收入阶层收入份额呈现U型特征;利用税收数据来研究高收入阶层是一种有效的方法;对高收入阶层的人口特征的研究表明,二战前的高收入者主要是企业主和依靠资本收入的资本家;关于高收入阶层收入变动最核心的研究可能是影响因素的研究。
The issue of inequality in income distribution after the subprime mortgage crisis in the United States is increasingly aroused the concern of the government and the public. However, the income changes, sources of income and influencing factors of high-income groups have naturally become the focus of research. This paper starts from the research process of the change of income share of high-income Americans in the United States and combs the research results since Kuznets. It thinks that the share of income of high-income Americans presents the U-shaped characteristic. Using the tax data to study the high-income class is a Effective method. The research on the demographic characteristics of high-income groups shows that the pre-WWII high-income earners are mainly business owners and capitalists who rely on capital income. The core research on the income changes of high-income groups may be the influencing factors.