Haig Simon income is simple. It's consumption plus an increase in wealth. Taxable income is often much smaller.
The ratio for most people is 1. I get $100k,
salary then my income and taxable income is $100k.
However, for many super-rich people, the ratio is far less than 1.
Jeff Bezos has amazon stocks increase. His wealth is $20 billion extra. Yet his taxable income is virtually 0 because he doesn't cash it yet. Sure he'll have to pay tax when he cashes it but he can postpone that indefinitely.
Any data on such a ratio?
I suppose most rich people have very low ratio. Most workers have a high ratio. So I bet there is a very big negative correlation between wealth, hugg-simon income, and ratio.