Top incomes and inequality in the UK reconciling estimates from household survey and tax return data / by Richard V. Burkhauser ... [et al.] .-- , 2018
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Resumen.
Bibliografía.
We provide the first systematic comparison of UK inequality estimates derived from tax data (World Wealth and Income Database) and household survey data (the Households Below Average Income [HBAI] subfile of the Family Resources Survey).
We document by how much existing survey data underestimate top income sharesrelative to tax data. Exploiting the flexibility that access to unit-record survey data provides, we then derive new top-income-adjusted data. These data enable us to:
better track tax-data-estimated top income shares; change the definitions of income, income-sharing unit, and unit of analysis used and thereby undertake more comparable cross-national comparisons (we provide a UK-US illustration); and examine UK
inequality levels and trends using four summary indices. Our estimates reveal a equivalized gross household income among all persons between the mid-1990s and late 2000s than shown by the corresponding HBAI series, especially between 2004/05 and 2007/08.
RENTAS ALTAS
IMPUESTOS
DESIGUALDAD
REINO UNIDO
Burkhauser, Richard V.
Oxford Economic Papers 0030-7653 v. 70, n. 2, April 2018, p. 301-326