Both in Brazil and in the U.S., labor earnings still represent nearly 80% of the total income reported in household surveys. Thus, labor market will decidedly play a central role on total income inequality. The paper recently published by Alexandre Gori Maia, Arthur Sakamoto (Texas A&M University) and Sharron Wang (Delaware State University) analyzes the relationship between the development of occupational structure and income inequality in Brazil and the U.S.