Household survey data provide a rich information set on income, household context and demographic variables, but tend to under report incomes at the very top of the distribution. Tax record data offer more precise information on top incomes at the expense of household context details and incomes of non-filers at the bottom of the distribution. We combine the benefits of the two data sources and...
Maria Metzing, Charlotte Bartels
Augsburg,
04.09.2016
- 07.09.2016| Demographischer Wandel: Jahrestagung 2016 des Vereins für Socialpolitik
Household survey data provide a rich information set on income, household context and demographic variables, but tend to under report incomes at the very top of the distribution. Tax record data offer more precise information on top incomes at the expense of household context details and incomes of non-filers at the bottom of the distribution. We combine the benefits of the two data sources and...
Charlotte Bartels, Maria Metzing
Genf, Schweiz,
22.08.2016
- 26.08.2016| 31st Annual Congress of the European Economic Association: EEA 2016
Household survey data provide a rich information set on income, household context and demographic variables, but tend to under report incomes at the very top of the distribution. Tax record data offer more precise information on top incomes at the expense of household context details and incomes of non-filers at the bottom of the distribution. We combine the benefits of the two data sources and...
Maria Metzing, Charlotte Bartels
Lake Tahoe, USA,
09.08.2016
- 11.08.2016| Entrepreneurship, Innovation and Public Policy: 72nd Annual Congress of the International Institute of Public Finance (IIPF 2016)
Household survey data provide a rich information set on income, household context and demographic variables, but tend to under report incomes at the very top of the distribution. Tax record data offer more precise information on top incomes at the expense of household context details and incomes of non-filers at the bottom of the distribution. We combine the benefits of the two data sources and...
Maria Metzing, Charlotte Bartels
Lund, Schweden,
28.06.2016
- 01.07.2016| 13th Meeting of the Society for Social Choice and Welfare
Charlotte Bartels, Dirk Neumann
Louvain, Belgien,
11.04.2016
| Welfare Economics Seminar: Université catholique de Louvain, Center for Operations Research and Econometrics
Charlotte Bartels, Dirk Neumann
Alba di Canazei, Italien,
11.01.2016
- 14.01.2016| Fairness, Opportunities and Inequality Transmission: 11th Winter School on Inequality and Social Welfare Theory (IT11)
Charlotte Bartels, Katharina Jenderny
Berlin,
15.09.2015
- 16.09.2015| Workshop on Measuring Inequalities of Income and Wealth: Organised in Collaboration with Bertelsmann Stiftung, the OECD and the High Level Expert Group on the Measurement of Economic Performance and Social Progress
The disappearance of capital income from the income tax base in many countries poses a major challenge to the comparability of top income share series based on income tax statistics both over time and between countries. First, we extend the existing German series including capital gains to 2010. Second, we derive three homogeneous series by simulating legislative definitions of capital income...
Charlotte Bartels, Katharina Jenderny
Dublin, Irland,
20.08.2015
- 23.08.2015| Taxation in a Global Economy: 71st Annual Conference of the International Institute of Public Finance (IIPF 2015)