Fortunate 400

The Fortunate 400 is a list of the top four hundred people in the United States according to their adjusted gross income. The IRS has published data of the top 400 tax returns since 1992.[1] The data are used to analyze trends in income distribution.[2]

In 1992, when the IRS started tracking the people who made the most money, the 400th person on the list made $24 million. Then In 2007, the 400th person reported an adjusted gross income of $138 million (or $87 million, inflation-adjusted).[3] The increase mostly came from capital gains.[3] The analysis of the data informs the discussion about taxation.[4]

References

  1. ^ McBride, William (June 29, 2012). "The Fortunate 400". Tax Foundation. Retrieved July 18, 2026.
  2. ^ Herman, Tom (March 6, 2008). "There's Rich, and There's the 'Fortunate 400' - WSJ". Wall Street Journal. ISSN 0099-9660. Retrieved July 18, 2026.
  3. ^ a b Thompson, Derek (July 6, 2012). "How the Richest 400 People in America Got So Rich". The Atlantic. Retrieved April 19, 2016.
  4. ^ David Cay Johnston. "David Cay Johnston: The Fortunate 400 - The National Memo - Smart. Sharp. Funny. Fearless". The National Memo. Retrieved April 19, 2016.

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