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WP 14 - Top incomes in the Netherlands and the United Kingdom over the Twentieth Century

By A.B. Atkinson and Wiemer Salverda
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Citations

  1. (1977). 10% Top 1% Top 5% UK NL IPO series starts in
  2. (1950). 3994.3 12100.0 JC 1953-1954, p 272 (slightly different figures for total) JC 1963-1964, p 308; see also JC 1953-1954, p 272 where slightly different figures for total (also given in IenV 1952, p 10 Married/single given for earlier figures
  3. (1979). A Clear Case of Leveling: Income Equalization in the Netherlands",
  4. (1914). A New Illustration of Pareto's Law",
  5. (1941). Bureau voor de Statistiek, Netherlands Central Bureau of Statistics),
  6. (1993). Changes in the Personal Income Distribution 1870-1986” in The Economic Development of Denmark and Norway since 1870,
  7. (1979). Commission on the Distribution of Income and Wealth,
  8. Commission on the Income Tax,
  9. Data from now on relate to total income before deduction of allowable expenses such as mortgage interest 1975-76 annual 675 (24.3%) SPI 1975-76 and 1976-77, page 16; income after tax from
  10. (1975). Distribution of Income Statistics for the United Kingdom, 1972/73: Sources and Methods",
  11. (1978). Distribution of Personal Wealth in Britain,
  12. (2002). Emancipatie-effectrapportage belasting en premies, een verkenning naar nieuwe mogelijkheden vanuit het belastingstelsel
  13. (1908). Figure 1 Years for which data in NL and UK
  14. (2003). for more details Top Incomes in the Netherlands and the United Kingdom over the Twentieth Century 42 Amsterdam Institute for Advanced Labour Studies
  15. (1934). Further Data on the National Income",
  16. (1950). Het nationale inkomen van Nederland, 1940-1945”, Statistische en econometrische onderzoekingen,
  17. (2000). Historical Perspectives on Income Distribution: The Case of Europe”,
  18. (1962). Income Distribution and Social Change, Allen and Unwin,
  19. (1993). Income Inequality and the Incomes of Very High-Income Taxpayers: Evidence from Tax Returns”,
  20. (2000). Income Inequality in France, 1901-1998",
  21. (1966). Income year Super-tax/surtax year (where different) Source 1951-52 AR 1957-58, page 96 1952-53 AR 1957-58, page 96 1953-54 AR 1958-59,
  22. (1986). Inequality Observed,
  23. (1983). Inequality reduction by income taxes: Just how much? An investigation for the Netherlands, 1914-1973",
  24. (1987). Inkomensniveau en inkomensongelijkheid 1959-1984, Supplement bij de Sociaal-Economische Maandstatistiek
  25. (2002). It is again interesting to compare the resulting totals with total personal sector gross income. In
  26. (1998). Les hauts revenus face aux modifications des taux marginaux supérieurs de l'impot sur le revenu en France, 1970-1996", Discussion Paper 9812, CEPREMAP,
  27. (1978). Long-Run Changes in Personal Income Distribution",
  28. (1999). Macroeconomische Verkenning 2000, The Hague Central Statistical Office, various years, National Income and Expenditure,
  29. (1995). Measuring Inequality, second edition,
  30. (1908). n a t i o n a l a c c o u n t s p e r s o n a l i n c o m e
  31. (1998). National accounts of the Netherlands
  32. (1961). National accounts of the Netherlands 1960”, Statistical Studies, No 11, W de haan,
  33. (1937). National Income and Outlay,
  34. (1922). p 139 Influence of fall in prices and economic crisis 1923/24
  35. (1978). Personal Incomes"
  36. (1937). R a t i o o f a f t e r s h a r e t o b e f o r e t a x s h a r e Top 1% Top 0.1% Top 10%
  37. (1945). Redistribution of Incomes Through Public Finance in 1937,
  38. (1906). Report of the Committee on Income Tax, No 365, HMSO, London. Inland Revenue, various years, Annual Reports of the Commissioners,
  39. (1908). S h a r e i n t o t a l g r o s s i n c o m
  40. (1908). S h a r e i n t o t a l g r o s s i n c o m e (
  41. (1937). S h a r e i n t o t a l n e t o f t a x i n c
  42. (1937). S h a r e i n t o t a l n e t o f t a x i n c o m e (
  43. (1968). Secular Equalization and Cyclical Behavior of Income Distribution",
  44. (1953). Shares of Upper Income Groups
  45. (1944). Social Insurance, Part I”, Cmd 6550,
  46. (1914). T a x u n i t s ( t h o u s a n d s ) Constructed total tax units IenV and IPO estimates Numbers covered by prewar tax statistics 95% Top Incomes in the Netherlands and the United Kingdom over the Twentieth Century 69
  47. Table 1 Comparison of Income Tax Data Sources Table 2NL NL Shares
  48. (1915). TABLE A1: SOURCES FOR NL DATA ON TOTAL INCOME Tax Year Assumed Income year (if different) Lower limit guilders Number of taxpayers Thousands Total income Million guilders % married? Source Notes
  49. TABLE B1: SOURCES FOR UK SUPER-TAX AND SURTAX DATA Income year Super-tax/surtax year (where different) Source 1908-09 1909-10 Royal Commission on the Income Tax, 1920a, page 26 1909-10 1910-11 Royal Commission on the Income Tax, 1920a,
  50. (1999). Table C1 shows the resulting figures in the first column. The third and fourth columns show the reported totals in the tax statistics. As may be seen, over time the total has converged towards the constructed total- see Figure C1. By
  51. (1928). tax rate reduced 1929/30
  52. (1957). Tax Units calculated from popn 15+ minus married 95% of column 1 Reported taxpayers in JC and SR Numbers reported in IenV and IPO Difference between column 2 and reported numbers
  53. (1979). Tax Year Assumed Income year (if different) Lower limit guilders Number of taxpayers Thousands Total income Million guilders % married? Source Notes
  54. (1910). The Amount and Distribution of Income (other than Wages) Below the Income Tax Exemption Limit in the United Kingdom”,
  55. (1914). The British Super-Tax and the Distribution of Income",
  56. (1973). The Distribution of Income between Persons,
  57. (1936). The Distribution of Income between Persons, Prize Fellowship dissertation, King's College,
  58. (1972). The Estimation of the Lorenz Curve and Gini Index”,
  59. (1937). The figures relate to the contributory pensions first introduced in 1926. Figures up to 1934 from Clark
  60. (1964). The Future of Socialism, second edition,
  61. (1981). The Historical Development of Income Inequality in Western Europe and the United States”,
  62. (1936). The Influence of the Price Level on the Higher Incomes",
  63. (1959). The Long-Term Trend in the Size Distribution of Income",
  64. The methods are described below. For the years 1969 to 1975 we may compare them with the CSO estimates of added income.
  65. (1932). The National Income 1924-1931,
  66. (1945). The resulting totals are shown in Tables D1 for the period prior to 1945 and D2 for the period from
  67. (1908). The sources are (years refer to income tax years commencing in April)
  68. (1986). The sources are Population Trends, Winter 2002, page 47, for
  69. (1927). The SPI data are taken from AR or IRS (see Table B1) or the special reports on the SPI, referred to as SPI, or one-off sources such as the report of the Colwyn Committee
  70. (1983). The Survey of Personal Incomes
  71. (1936). Top Incomes in the Netherlands and the United Kingdom over the Twentieth Century 34
  72. (1972). Top Incomes in the Netherlands and the United Kingdom over the Twentieth Century 35 University of Amsterdam Stark,
  73. (1932). Top Incomes in the Netherlands and the United Kingdom over the Twentieth Century 57 University of Amsterdam for 1928-9 and under
  74. (2002). Top Incomes in the United Kingdom over the Twentieth Century”,
  75. (2003). Top-Income Shares in the Netherlands 1977-1999”, Amsterdam Instituut voor ArbeidsStudies, Universiteit van
  76. (1937). Wages and Income in the United Kingdom since 1860, Cambridge
  77. (1959). Year Total tax units Total disposable income Source Notes
  78. (1983). Yearbook of National Accounts 1981, United Nations,