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Getting Rich... on Paper

机译：致富...纸上

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Estimates of the top one percent's share of total U.S. income have been cited widely as evidence of a large and continuous increase in U.S. income inequality since the 1970s. Yet, many changes in U.S. tax laws and regulations after 1980 made a dramatic difference in what is reported as income to the Internal Revenue Service. Lower tax rates on individual income induced thousands of businesses to switch to filing under the individual tax rather than the corporate tax. Corporate executives switched from accepting stock options taxed as capital gains to nonqualified stock options taxed as salaries. New tax-deferred savings plans also resulted in much of the dividends and capital gains of middle-income taxpayers being shifted away from tax returns, thus making billions of dollars of investment income invisible in tax returns (except at the top). Meanwhile, exclusion of transfer payments in the most widely cited estimates results in exaggerating the increase at the top by ignoring a growing fraction of lower incomes.
机译：人们广泛引用了对美国总收入中前1％的份额的估计，以证明自1970年代以来美国收入不平等现象持续大幅度增加。然而，1980年后美国税法和法规的许多变化对美国国税局报告的收入产生了巨大的影响。较低的个人所得税税率导致成千上万的企业改用个人税而非公司税报税。公司高管从接受以资本收益征税的股票期权转变为以薪金征税的不合格股票期权。新的递延延期储蓄计划还导致中等收入纳税人的大部分股息和资本收益都从纳税申报表中转移了出去，从而使数十亿美元的投资收益在纳税申报表中不可见（顶部除外）。同时，在被最广泛引用的估计中排除转移支付会导致忽略较高收入的较低收入，从而夸大了最高收入的增长。

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