Object

Title: Upper tail of the income distribution in tax records and survey data. Evidence from Poland

Creator:

Kośny, Marek

Description:

Argumenta Oeconomica, 2019, Nr 1 (42), s. 55-80

Abstrakt:

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

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2019

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/aoe.2019.1.03 ; oai:dbc.wroc.pl:68001

Language:

eng

Relation:

Argumenta Oeconomica, 2019, Nr 1 (42)

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Group publication title:

Argumenta Oeconomica

Object collections:

Last modified:

Jun 6, 2019

In our library since:

May 23, 2019

Number of object content hits:

24

All available object's versions:

https://dbc.wroc.pl/publication/129787

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