Danziger discusses use of IRS data in trend analyses of income distribution
"The Fight Over Inequality" - New York Times. 4/22/2012.
In this Op Ed piece, Sheldon Danziger supports using IRS rather than CPS data to study changes in the distribution of market income that captures the top 1 percent of Americans. He does say, however, that "IRS data overstate inequality because much income received by low-income families is not included in the Adjusted Gross Income (for example, cash welfare, food stamps)."