Methodological Notes : for "Income Taxes and Redistribution in the Early Twentieth Century" and "Income Tax Progressivity and Inflation during the World Wars"
This document presents the methodological approach used in two papers about historical income taxes: “Income taxes and redistribution in the early twentieth century” (Torregrosa-Hetland and Sabaté, 2021) and “Income tax progressivity and inflation during the World Wars” (Torregrosa-Hetland and Sabaté, 2019). We first describe the general method and sources used to obtain synthetic distributions of
