Does matched-category accounting explain the dividend divergence?

Proposed; not running

First inventory the existing work, then fill only missing comparisons with the same geography, year and AGI class. This could resolve an apparent difference without yielding a causal explanation.

No result has been established. Qualified dividends are part of ordinary dividends, and categories or income classes cannot be mixed to claim an offset.

Method and review scope

Proposed evidence path: review existing tables and category definitions before deciding whether additional calculations are needed.

Sources

• IRS SOI County Data landing page

Source vintages, retrieval dates and hashes

Related questions

• Did counts or average amounts explain the flat ordinary-dividend total?

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