\BOOKMARK [1][-]{section.1}{Data Sources}{}% 1
\BOOKMARK [1][-]{section.2}{Measurement}{}% 2
\BOOKMARK [2][-]{subsection.2.1}{Definition of variables in the SCF}{section.2}% 3
\BOOKMARK [2][-]{subsection.2.2}{Calculation of moments from the SCF}{section.2}% 4
\BOOKMARK [2][-]{subsection.2.3}{IRS data }{section.2}% 5
\BOOKMARK [1][-]{section.3}{Additional Results}{}% 6
\BOOKMARK [2][-]{subsection.3.1}{Adjusted gross income}{section.3}% 7
\BOOKMARK [2][-]{subsection.3.2}{Number of business returns and owners}{section.3}% 8
\BOOKMARK [2][-]{subsection.3.3}{Business income }{section.3}% 9
\BOOKMARK [3][-]{subsubsection.3.3.1}{Evidence on mismeasurement}{subsection.3.3}% 10
\BOOKMARK [3][-]{subsubsection.3.3.2}{Business income distribution }{subsection.3.3}% 11
\BOOKMARK [3][-]{subsubsection.3.3.3}{Misclassification of business income}{subsection.3.3}% 12
\BOOKMARK [3][-]{subsubsection.3.3.4}{KFS data}{subsection.3.3}% 13
\BOOKMARK [2][-]{subsection.3.4}{Business receipts}{section.3}% 14
\BOOKMARK [2][-]{subsection.3.5}{Business valuations and rates of return}{section.3}% 15
\BOOKMARK [1][-]{appendix.A}{Tables}{}% 16
\BOOKMARK [1][-]{appendix.B}{Figures}{}% 17