Which of the following is not a reason why the CBO estimates of U.S. tax progressivity are different from that of Saez and Zucman (NYT)?

Saez and Zucman treat statutory and economic incidence as the same, CBO does not.

CBO counts the Earned Income Tax Credit in total taxes paid while Saez and Zucman do not.

Saez and Zucman use IRS tax return data to estimate household income, while CBO uses national income data.

Saez and Zucman assign underreported income to income groups in the same proportion as reported income. Eg. If households in 90th percentile earn 30% of total reported income then they also earn 30% of unreported income, CBO does not.

Saez and Zucman consider taxes paid in Federal, local and state tax while CBO only considers federal taxes.