Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/220082
Authors: 
Ederer, Stefan
Humer, Stefan
Jestl, Stefan
List, Emanuel
Year of Publication: 
2020
Series/Report no.: 
WIFO Working Papers 599
Abstract: 
The paper builds Distributional National Accounts (DINA) using household survey data. We present a transparent and reproducible methodology to construct DINA whenever administrative tax data are not available for research and apply it to various European countries. By doing so, we build synthetic microdata files which cover the entire distribution, include all income components individually aligned to national accounts, and preserve the detailed socioeconomic information available in the surveys. The methodology uses harmonised and publicly available data sources (SILC, HFCS) and provides highly comparable results. We discuss the methodological steps and their impact on the income distribution. In particular, we highlight the effects of imputations and the adjustment of the variables to national accounts totals. Furthermore, we compare different income concepts of both the DINA and EG-DNA approach of the OECD in a consistent way. Our results confirm that constructing DINA is crucial to get a better picture of the income distribution. Our methodology is well suited to build synthetic microdata files which can be used for policy evaluation like social impact analysis and microsimulation.
Subjects: 
Distributional National Accounts
survey data
income inequality
JEL: 
C55
D31
E01
Document Type: 
Working Paper

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