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Deriving Long-Run Inequality Series from Tax Data

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Author Info
Andrew Leigh

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Abstract

Prior to the last three decades, regular surveys on household income were rare or non-existent in many developed countries, making it difficult for economists to develop long-run series on income distribution. Using taxation statistics, which tend to be available over a longer time span, I propose a method for imputing the incomes of non-taxpayers, and deriving the underlying distribution of income. Because taxation statistics are typically disaggregated by gender, it is possible to derive separate income distribution series for men and women in countries where individuals file separately. I show that over the past four decades, the distribution of adult male incomes is a good proxy for the distribution of family incomes. Applying this method to Australia, I develop a new annual series for inequality from 1942-2000. Inequality fell in the 1950s and the 1970s, and rose during the 1980s and 1990s – a pattern similar to the United Kingdom.

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Publisher Info
Paper provided by Centre for Economic Policy Research, Research School of Social Sciences, Australian National University in its series CEPR Discussion Papers with number 476.

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Length: 34 pages
Date of creation: Sep 2004
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Handle: RePEc:auu:dpaper:476

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Related research
Keywords: income distribution; imputation; tax progressivity; Australia;

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Find related papers by JEL classification:
C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Microeconomic Data
D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Tony Atkinson, 2002. "Top Incomes in the United Kingdom Over the Twentieth Century," Oxford University Economic and Social History Series _043, Economics Group, Nuffield College, University of Oxford. [Downloadable!]
  2. A.B. Atkinson & Andrew Leigh, 2006. "The Distribution of Top Incomes in Australia," CEPR Discussion Papers 514, Centre for Economic Policy Research, Research School of Social Sciences, Australian National University. [Downloadable!]
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Andrew Leigh, 2005. "Economic Voting and Electoral Behaviour: How do Individual, Local and National Factors Affect the Partisan Choice?," CEPR Discussion Papers 489, Centre for Economic Policy Research, Research School of Social Sciences, Australian National University. [Downloadable!]
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  2. Paul Frijters & Robert Gregory, 2006. "From Golden Age to Golden Age: Australia’s "Great Leap Forward"?," IZA Discussion Papers 2068, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
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