@techreport{bm2019,
author      ={Bhandari, Anmol and McGrattan,  Ellen R.},
year        ={2019},
title       ={Sweat Equity in US Private Business},
institution ={Federal Reserve Bank of Minneapolis},
type        ={Staff Report},
number      ={560}}

@techreport{bbms2020,
author      ={Bhandari, Anmol and Birinci, Serdar and McGrattan,  Ellen R. and See, Kurt},
year        ={2020},
title       ={Data Appendix: What Do Survey Data Tell Us about US Businesses?},
institution ={Federal Reserve Bank of Minneapolis},
type        ={Staff Report},
number      ={578}}

@techreport{gao09,
author      = {{General Accounting Office}},
year        = {2009},
title       = {Tax Gap: Actions Needed to Address Noncompliance with S Corporation Tax Rules},
institution = {Report to the Committee on Finance, U.S.~Senate},
number      = {GAO-10-195}}

@techreport{gao14,
author      = {{General Accounting Office}},
year        = {2014},
title       = {Partnerships and S Corporations: IRS Needs to Improve Information to Address Tax Noncompliance},
institution = {Report to the Committee on Finance, U.S.~Senate},
number      = {GAO-14-453}}

@article{bhks2016,
author      ={Bricker, Jesse and Henriques, Alice and Krimmel, Jacob and Sabelhaus, John},
year        ={2016},
title       ={Measuring Income and Wealth at the Top Using Administrative and Survey Data},
journal     ={Brookings Papers on Economic Activity}, 
volume      ={2016},
number      ={1},
pages       ={261--331}}

@unpublished{b2017,
author      ={Bruggemann, Bettina},
year        ={2017},
title       ={Higher Taxes at the Top: The Role of Entrepreneurs},
note        ={Working Paper, McMaster University}}

@article{b2009,
author      ={Buera, Francisco J.},
year        ={2009},
title       ={A Dynamic Model of Entrepreneurship with Borrowing Constraints: Theory and Evidence},
journal     ={Annals of Finance},
volume      ={5},
number      ={3--4},
pages       ={443--464}}

@article{cd2006,
author      ={Cagetti, Marco and De Nardi, Mariacristina},
year        ={2006},
title       ={Entrepreneurship, Frictions, and Wealth},
journal     ={Journal of Political Economy},
volume      ={114},
number      ={5},
pages       ={835--870}}

@article{cmppsyzz2016,
author      ={Cooper, Michael and McClelland, John and Pearce, James and Prisinzano, Richard and Sullivan, Joseph and Yagan, Danny and Zidar, Owen and Zwick, Eric},
year        ={2016},
title       ={Business in the United States: Who Owns It, and How Much Tax Do They Pay?},
journal     ={Tax Policy and the Economy},
volume      ={30},
number      ={1},
pages       ={91--128}}

@article{ej1989,
author      ={Evans, David S. and Jovanovic, Boyan},
year        ={1989},
title       ={An Estimated Model of Entrepreneurial Choice under Liquidity Constraints},
journal     ={Journal of Political Economy},
volume      ={97},
number      ={4},
pages       ={808--827}}

@article{h2000,
author      ={Hamilton, Barton H.},
year        ={2000},
title       ={Does Entrepreneurship Pay? An Empirical Analysis of the Returns to Self-Employment},
journal     ={Journal of Political Economy},
volume      ={108},
number      ={3},
pages       ={604--631}}


@article{hlp2014,
author      ={Hurst, Erik and Li, Geng and Pugsley, Benjamin W.},
year        ={2014},
title       ={Are Household Surveys Like Tax Forms? Evidence from Income Underreporting of the Self-Employed},
journal     ={The Review of Economics and Statistics},
volume      ={96},
number      ={1},
pages       ={19--33}}

@article{hp2011,
author      ={Hurst, Erik and Pugsley, Benjamin W.},
year        ={2011},
title       ={What Do Small Businesses Do?},
journal     ={Brookings Papers on Economic Activity}, 
volume      ={2011},
number      ={2},
pages       ={73--142}}

@unpublished{ikn2018,
author      ={Imrohoroglu, Ayse and Kumru, Cagri and Nakornthab, Arm},
year        ={2018},
title       ={Revisiting Tax on Top Income},
note        ={Working Paper, University of Southern California}}

@article{js2010,
author      ={Johns, Andrew and Slemrod, Joel},
year        ={2010},
title       ={The Distribution of Income Tax Noncompliance},
journal     ={National Tax Journal},
volume      ={63},
number      ={3},
pages       ={397--418}}

@techreport{jm2008,
author      ={Johnson, Barry W. and Moore, Kevin},
year        ={2008},
title       ={Differences in Income Estimates Derived from Survey and Tax Data},
institution ={SOI},
type        ={Paper Series}}

@article{k2014,
author      ={Kartashova, Katya},
year        ={2014},
title       ={Private Equity Premium Puzzle Revisited},
journal     ={American Economic Review},
volume      ={104},
number      ={10},
pages       ={3297--3334}}

@inbookbbms{kkp2017,
author      ={Kennickell, Arthur B. and Kwast, Myron L. and Pogach, Jonathan},
year        ={2017},
title       ={Small Businesses and Small Business Finance during the Financial Crisis and the Great Recession: New Evidence from the Survey of Consumer Finances},
booktitle   ={Measuring Entrepreneurial Businesses: Current Knowledge and Challenges},
editor      ={Haltiwanger, John and Hurst, Erik and Schoar, Antoinette},
pages       ={291--340},
address     ={Chicago},
publisher   ={\ University of Chicago Press}}

@article{k2008,
author      ={Kitao, Sagiri},
year        ={2008},
title       ={Entrepreneurship, Taxation, and Capital Investment},
journal     ={Review of Economic Dynamics},
volume      ={11},
number      ={1},
pages       ={44--69}}

@article{kr2016,
author      ={Kuhn, Moritz and Rios-Rull, Jos\'e-Victor},
year        ={2016},
title       ={2013 Update on the US Earnings, Income, and Wealth Distributional Facts: A View from Macroeconomics},
journal     ={Federal Reserve Bank of Minneapolis Quarterly Review},
volume      ={37},
number      ={1},
pages       ={2--73}}

@article{m2005,
author      ={Meh, Cesaire A.},
year        ={2005},
title       ={Entrepreneurship, Wealth Inequality, and Taxation},
journal     ={Review of Economic Dynamics},
volume      ={8},
number      ={3}, 
pages       ={688--719}}

@article{mv2002,
author     ={Moskowitz, Tobias J. and Vissing-Jorgensen, Annette},
year       ={2002},
title      ={The Returns to Entrepreneurial Investment: A Private Equity Premium Puzzle?},
journal    ={American Economic Review},
volume     ={92},
number     ={4},
pages      ={745--778}}

@article{q2000,
author     ={Quadrini, Vincenzo},
year       ={2000},
title      ={Entrepreneurship, Saving, and Social Mobility},
journal    ={Review of Economic Dynamics},
volume     ={3},
number     ={1},
pages      ={1--40}}

@article{sz2016,
author     ={Saez, Emmanuel and Zucman, Gabriel},
year       ={2016},
title      ={Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data},
journal    ={Quarterly Journal of Economics},
volume     ={131},
number     ={2},
pages      ={519--578}}

@article{syzz2019,
author     ={Smith, Matthew and Yagan, Danny and Zidar, Owen and Zwick, Eric},
year       ={2019},
title      ={Capitalists in the Twenty-First Century},
journal    ={Quarterly Journal of Economics},
volume     ={134},
number     ={4},
pages      ={1675--1745}}

@data{psid,
author      ={{Panel Study of Income Dynamics}},
year        ={PSID, 1988--2016},
title       ={Survey Research Center, Institute for Social Research},
institution ={University of Michigan},
doi         ={10.3886/E118643V1}}

@data{scf,
author      ={{Survey of Consumer Finances}},
year        ={SCF, 1988--2016},
title       ={Board of Governors},
institution ={Federal Reserve System},
url         ={https://www.federalreserve.gov/econres/scfindex.htm}}

@data{cps,
author      ={{Current Population Survey}},
year        ={CPS, 1988--2016},
title       ={March Supplement},
institution ={United States Department of Labor},
url         ={https://bls.gov}}

@data{crsp,
author      ={{Center for Research in Security Prices}},
year        ={CRSP, 1988--2016},
title       ={CRSP/Compustat Merged Database},
institution ={University of Chicago},
url         ={http://crsp.org/products/research-products}}

@data{sipp,
author      ={{Survey of Income and Program Participation}},
year        ={SIPP, 1988--2016},
title       ={Bureau of the Census},
institution ={U.S.~Department of Commerce},
url         ={http://www.census.gov/sipp}}

@data{pratts,
author      ={{Pratt's Stats}},
year        ={Pratt's, 1988--2016},
title       ={Business Transaction Reports},
institution ={Business Valuation Resources},
url         ={https://www.bvresources.com/products/dealstats},
urldate     ={August 15, 2017}}

@data{irs,
author      ={{Internal Revenue Service}},
year        ={IRS, 1988--2016},
title       ={Statistics of Income},
institution ={U.S.~Department of the Treasury},
url         ={http://www.irs.gov/statistics}}

@data{bea,
author      ={{Bureau of Economic Analysis}},
year        ={BEA, 1988--2016},
title       ={National Income and Product Accounts},
institution ={U.S.~Department of Commerce},
url         ={http://www.bea.gov}}