Noted: ?Emanuel and Thomas can do the top 1 percent better than anyone,? Timothy Smeeding, a professor at the University of Wisconsin?s La Follette School of Public Affairs, wrote in an e-mail to The Times. Similarly, Sheldon Danziger of the University of Michigan?s Gerald R. Ford School of Public Policy, wrote: ?Only the I.R.S. data have large enough samples to focus on the very rich.? The other major source of income data, the Current Population Survey (conducted by the Census Bureau), ?is too small to examine the top 1 percent,? Danziger wrote.