Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2019 | nr 1 (42) | 55--80
Tytuł artykułu

Upper Tail of the Income Distribution in Tax Records and Survey Data. Evidence from Poland

Warianty tytułu
Języki publikacji
Growing interest in the situation of the rich and in changes in the upper tail of the income distribution entails search for specialized sources of data. The majority of available data come from surveys, which are burdened with the problem of the reluctance of the rich to reveal their income and assets. This is the incentive to look for alternative data sources. One of such sources are tax records. Irrespective of their credibility (limited by tax avoidance and tax evasion), the crucial feature of data collected by tax offices is its completeness for the population of taxpayers: refusal to file a tax return or providing false information is punishable by law.The paper compares the data gathered within the Household Budget Survey, which is commonly used for research and administrative purposes in Poland, with the complete dataset of tax records for Dolnośląskie province (over 2 million taxpayers). Analyses show large discrepancies in the results obtained for both datasets in the upper tail of the income distribution. The observed differences are important for the proper assessment of the actual situation of the rich.(original abstract)
Słowa kluczowe
Income   Taxes  
Opis fizyczny
  • Wrocław University of Economics, Poland
  • Atkinson, A. B., Brandolini, A., Promise and Pitfalls in the Use of 'Secondary' Data-Sets: Income Inequality in OECD Countries as a Case Study, "Journal of Economic Literature", 39(3), pp. 771-799, 2001.
  • Atkinson, A. B., Piketty, T., Saez, E., Top Incomes in the Long Run of History, "Journal of Economic Literature", 49(1), pp. 3-71, 2011.
  • Brzeziński, M., Income Affluence in Poland, "Social Indicators Research", 99, pp. 285-299, 2010.
  • Brzeziński, M., Wealth Distributions and Power Laws: Evidence from 'Rich Lists', "Physica A", 406, pp. 155-162, 2014.
  • Bukowski, P., Novokmet, F., Inequality in Poland: Estimating the Whole Distribution by G-percentile, 1983-2015, Working Paper Series No 2017/21, 2017a.
  • Bukowski, P., Novokmet, F., Top Incomes during Wars, Communism and Capitalism: Poland 1892-2015, International Inequalities Institute Working Paper 17, London School of Economics and Political Science, London 2017b.
  • Burkhauser, R. V., Shuaizhang, F., Jenkins, P. S., Larrimore, J., Recent Trends in Top Income Shares in the USA: Reconciling Estimates from March CPS and IRS Tax Return Data, Center for Economic Studies Working Paper, CES 09-26, 2009.
  • Central Statistical Office, Incomes and Living Conditions of the Population in Poland (report from the EU-SILC survey of 2006), Warsaw 2008.
  • Central Statistical Office, Europejskie badanie dochodów i warunków życia (EU-SILC) w 2010 r. Notatka informacyjna [European Study of Income and Living Conditions (EU-SILC) in 2010. Information note], Warsaw 2011a.
  • Central Statistical Office, Metodologia badania budżetów gospodarstw domowych [Metho-dology of Household Budget Survey], Warsaw 2011b.
  • Central Statistical Office, Household Budget Survey in 2016, Warsaw 2017.
  • Esteban, J., Ray, D., Linking Conflict to Inequality and Polarization, "American Economic Review", 101, pp. 1345-74, 2011.
  • Ferrer-i-Carbonell, A., Income and well-being: an empirical analysis of the comparison income effect, "Journal of Public Economics", 89, pp. 997-1019, 2005.
  • Human Development Reports, United Nations Development Programme, New York 1990-2011.
  • Kordos, J., Lednicki, B., Żyra, M., The household sample surveys in Poland, "Statistics in Transition", 5, pp. 555-589, 2002.
  • Kośny, M., Yalonetzky, G., Relative income change and pro-poor growth, "Economia Politica. Journal of Analytical and Institutional Economics", 32, pp. 311-327, 2015.
  • Leigh, A., Top incomes [in:] Salverda, W., Nolan, B., Smeeding, T. (eds.), The Oxford Handbook of Economic Inequality. Oxford University Press, Oxford 2009.
  • Moore, J. C., Stinson, L L., Welniak, J. E., Income Measurement Error in Surveys: A Review, "Journal of Official Statistics", 16, pp. 331-361, 2000.
  • Ministry of Finance, Information Concerning Personal Income Tax in 2010, Warsaw 2011.
  • National Bank of Poland, Zasobność gospodarstw domowych w Polsce. Raport z badania pilotażowego 2014 r. [The households' wealth in Poland. Report from the 2014 pilot study], edited by: Bańbuła, P., Żółkiewski, Z. Warsaw 2015.
  • National Bank of Poland, Zasobność gospodarstw domowych w Polsce. Raport z badania 2016 r. [The households' wealth in Poland. Report from the 2016 study], edited by: Bańbuła, P., Żółkiewski, Z. Warsaw 2017.
  • Osberg, L., Measuring Economic Security in Insecure Times: New Perspectives, New Events, and the Index of Economic Well-Being, Centre for the Study of Living Standards Research Report 2009-12, 2009.
  • Piketty, T., Capital in the Twenty-First Century. Harvard University Press, 2014.
  • Piketty, T., Saez, E., Income Inequality in the United States, 1913-1998, "Quarterly Journal of Economics", 118(1), pp. 1-39, 2003.
  • Saez, E., Veall, R. M., The Evolution of High Incomes in Northern America: Lessons from Canadian Evidence, "The American Economic Review", 95(3), pp. 831-849, 2005.
  • Sierminska, E., Brandolini, A., Smeeding, M. T., The Luxembourg Wealth Study - A cross-country comparable database for household wealth research, "Journal of Economic Inequality", 4(3), pp. 375-383, 2006.
  • Wheary, J., Shapiro, M. T., Draut, T., By a Thread: The New Experience of America's Middle Class, Demos: A Network for Ideas & Action, 2007.
Typ dokumentu
Identyfikator YADDA

Zgłoszenie zostało wysłane

Zgłoszenie zostało wysłane

Musisz być zalogowany aby pisać komentarze.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.