Survey under-coverage of top incomes and estimation of inequality : what is the role of the UK's SPI adjustment? / Richard V. Burkhauser (University of Texas-Austin, University of Melbourne, Cornell University and IZA), Nicolas Hérault (University of Melbourne), Stephen P. Jenkins (LSE, ISER (University of Essex), University of Melbourne and IZA), Roger Wilkins (University of Melbourne and IZA) ; IZA Institute of Labor Economics. Bonn, Germany : IZA Institute of Labor Economics, June 2017