We define generalized Pareto curves as the curve of inverted Pareto coefficients b(p), where b(p) is the ratio between average income above rank p and the p-th quantile Q(p) (i.e., ). We use them to characterize income distributions. We develop a method to flexibly recover a continuous distribution based on tabulated income data as is generally available from tax authorities, which produces smooth and realistic shapes of generalized Pareto curves. Using detailed tabulations from quasi-exhaustive tax data, we show the precision of our method. It gives better results than the most commonly used interpolation techniques for the top half of the distribution.

中文翻译：

---

广义帕累托曲线：理论与应用

我们将广义帕累托曲线定义为反向帕累托系数b ( p ) 的曲线，其中b ( p ) 是排名p以上的平均收入与第p分位数Q ( p ) 的比值（即，）。我们用它们来描述收入分配。我们开发了一种基于税务机关通常可获得的表格收入数据灵活恢复连续分布的方法，该方法可以生成平滑且逼真的广义帕累托曲线形状。使用来自准详尽税收数据的详细表格，我们展示了我们方法的精度。对于分布的上半部分，它比最常用的插值技术提供了更好的结果。