| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w27582 |
| 来源ID | Working Paper 27582 |
| Using Tax Data to Better Capture Top Incomes in Official UK Income Inequality Statistics | |
| Dominic Webber; Richard P. Tonkin; Martin Shine | |
| 发表日期 | 2020-07-27 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | It is widely recognised that household surveys do not fully capture the incomes of the very richest individuals and households, particularly those among the so-called “top 1%”, for reasons including non-response and under-reporting. As a consequence, estimates based on survey data alone typically understate true levels of inequality. This paper presents new research and analysis to develop a methodology for improving the measurement of the upper tail of the distribution, which is suitable for use in ONS’s official statistics on household income, in terms of being methodologically sound and based on robust academic research; transparent and understandable by users; and an approach where adjustments are made to underlying microdata rather than aggregates. The methods presented in the paper build upon the work of both the UK Department for Work and Pensions (DWP) and Burkhauser et al. (2018a) in employing methods in which survey-based mean incomes for quantile groups at the top of the distribution are replaced by equivalent figures from tax data. The analysis examines two sets of methods developed from these approaches, with variants of each tested to determine the most appropriate methodology to apply in future official statistical releases by ONS. |
| 主题 | Microeconomics ; Market Structure and Distribution ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w27582 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/585253 |
| 推荐引用方式 GB/T 7714 | Dominic Webber,Richard P. Tonkin,Martin Shine. Using Tax Data to Better Capture Top Incomes in Official UK Income Inequality Statistics. 2020. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w27582.pdf（857KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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