Survey Under-Coverage of Top Incomes and Estimation of Inequality: What Is the Role of the UK's SPI Adjustment?

Survey Under-Coverage of Top Incomes and Estimation of Inequality: What Is the Role of the UK's SPI Adjustment?
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调查未覆盖最高收入和不平等估计:英国 SPI 调整的作用是什么?

DOI:
10.2139/ssrn.2991427
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发表时间:
2017
期刊:
ERN: Taxation
影响因子:
--
通讯作者:
Roger Wilkins
Roger Wilkins
中科院分区:
--
文献类型:
--
作者:
R. Burkhauser;N. Hérault;S. Jenkins;Roger Wilkins

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调查对最高收入的覆盖不足,导致基于调查的总体收入不平等估计存在偏差。使用所得税记录数据结合调查数据是一个潜在的方法来解决这个问题,我们认为在这里英国的开创性的“SPI调整”的方法,实现了这一想法。自1992年以来,主要收入分布系列(每年在收入低于平均水平的家庭中报告)一直基于家庭调查数据,其中少数“非常富有"个人的收入使用个人所得税申报表数据中”非常富有"个人的信息进行调整。我们解释了这个过程涉及到什么,揭示了它在多大程度上解决了调查覆盖面不足的最高收入,并显示它如何影响整体收入不平等的估计。更一般地说,我们评估SPI调整是否适合目的,并考虑其他国家是否可以采用其变体。
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.
美国最高收入份额的最新趋势:根据 3 月份 CPS 和 IRS 纳税申报表数据调整估计
DOI: 10.3386/w15320
发表时间: --
期刊: --
影响因子: --
作者:
Burkhauser R
通讯作者: Burkhauser R