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  1. Survey Under-Coverage of Top Incomes and Estimation of Inequality: What is the Role of the UK's SPI Adjustment?
    Author: Burkhauser, Richard V.; Hérault, Nicolas; Jenkins, Stephen; Wilkins, Roger
    Published: 2018
    Publisher:  SSOAR, GESIS – Leibniz-Institut für Sozialwissenschaften e.V., Mannheim

    Abstract: Survey under-coverage of top incomes leads to bias in survey-based estimates of overall income inequality. Using income tax record data in combination with survey data is a potential approach to address the problem; we consider here the... more

     

    Abstract: Survey under-coverage of top incomes leads to bias in survey-based estimates of overall income inequality. Using income tax record data in combination with survey data is a potential approach to address the problem; we consider here the UK's pioneering ‘SPI adjustment’ method that implements this idea. Since 1992, the principal income distribution series (reported annually in Households Below Average Income) has been based on household survey data in which the incomes of a small number of ‘very rich’ individuals are adjusted using information from ‘very rich’ individuals in personal income tax return data. We explain what the procedure involves, reveal the extent to which it addresses survey under-coverage of top incomes and show how it affects estimates of overall income inequality. More generally, we assess whether the SPI adjustment is fit for purpose and consider whether variants of it could be employed by other countries

     
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  2. Ein Vergleich möglicher Datensätze zur Eignung für steuerpolitische Simulationsrechnungen
    Author: Bork, Christhart; Petersen, Hans-Georg
    Published: 1997
    Publisher:  Univ., Wirtschafts- und Sozialwiss. Fak., Potsdam

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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    DDC Categories: 330; 380; 650; 670
    Series: Diskussionsbeitrag / Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, Lehrstuhl für Finanzwissenschaft ; Nr. 20
    Subjects: Steuerpolitik; Steuerschätzung; Steuerinzidenz; Steuerüberwälzung; Einkommensstatistik; Einkommensverteilung; Statistische Analyse; Vergleich
    Other subjects: (stw)Steuerpolitik; (stw)Steuerschätzung; (stw)Steuerinzidenz; (stw)Einkommensstatistik; (stw)Einkommensverteilung; (stw)Statistische Methode; (stw)Vergleich; (stw)Deutschland; Arbeitspapier; Graue Literatur
    Scope: 24 Bl., graph. Darst., 30 cm
    Notes:

    Literaturverz. Bl. 21 - 24
  3. Ein Vergleich möglicher Datensätze zur Eignung für steuerpolitische Simulationsrechnungen
    Author: Bork, Christhart; Petersen, Hans-Georg
    Published: 2006
    Publisher:  Universität Potsdam, Potsdam

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