CAJ | 학술논문

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。
미국차대위궤후수입분배불평등문제일익인기정부화민음적관주，이고수입계층적수입변화、수입래원화영향인소자연성위연구적중점。본문종미국고수입계층수입빈액변동적연구역정착수，소리료자고자열자이래적연구성과，인위：미국고수입계층수입빈액정현U형특정；이용세수수거래연구고수입계층시일충유효적방법；대고수입계층적인구특정적연구표명，이전전적고수입자주요시기업주화의고자본수입적자본가；관우고수입계층수입변동최핵심적연구가능시영향인소적연구。
The issue of unfair income distribution in the United States after the subprime crisis has drawn increasing attention of both the government and the people at large. Naturally, the changes, sources and affective factors of the income of top-income classes have become a research focus. The paper starts with researches on the changing revenue share of the top-income classes and discusses the research findings achieved since that of Kuznets＇s. The authors have reached the following conclusions. （1） The revenue share of the top-income classes in the United States shows a U curve; （2） Examining taxation data is an effective method to do research on the top-income classes; （3） A demographic study shows that the top-income classes before World War Ⅱ used to be mostly owners of enterprises or capitalists whose income mainly came from their capital; （4） The key researches on the revenue share changes of top-income classes may be focusing on the affective factors.