Paper: Auten, Gee & Turner (2013) NTJ

"New Perspectives on Income Mobility and Inequality", National Tax Journal (2013)
Seems like this is basically the long version of Auten, Gee & Turner (2013) AER P&P. E.g. in this paper and the AER P&P respectively, Table 1 are the same table, table 4 = 2, figure 2 = 1, figure 3 = 2 (though slightly different numbers). Note: uses more information returns, see Summary I. Overall, the most interesting part of this paper is [Appendix A: Data]. The analysis of dynamics is very aggregate and limited.
Note that this work has not been very influential. This NTJ paper has 30 citations on google scholar, and the AER P&P version has 109.per 26-feb-2024
== Summary ==
=== Introduction ===
=== I. Long Term Mobility ===
Data: start from the SOI individual income tax cross-section sample for tax year 1987. For these individuals, using tax return data from the IRS CDW for tax year 2007. Supplement this with SSA records on birth and death rates.
Definition of income: For non-filers, estimate individual income using IRS information returns for: wages and miscellaneous labor compensation, Social Security and other retirement an disability income, unemployment compensation, partnership and S corporation income, and dividend and interest income. It does not include: capital gains, tax-exempt interest, or income from sole proprietorships. Note: "This paper extends our earlier paper Auten, Gee & Turner (2013) AER P&P, which used four types of information returns, by using five additional information returns that capture most sources of income reported to the IRS for significant numbers of taxpayers."
=== II. Mobility over the Life Cycle from Ages 35-40 to 55-60 ===
=== III. Intergenerational Mobility ===
=== IV. Old Neighbors or New Friends? Turnover of the Top 1 % ===
=== V. Changing Generations at the Top: Taxpayers by Birth Cohort and the Life Cycle of Income ===
=== VI. Conclusions ===
=== Appendix A: Data ===