Capital income and income distribution

"If the tax system treats the individual components of income differently, the overall taxation will not only depend on the size of the income, but also on the composition of the income".
The project takes this issue as its starting point, with the main emphasis on the treatment of different capital income components.
Special topics for the analysis are: 1) The distribution of total income before and after tax. 2) The importance of the composition of income for the distributional effect of taxes. 3) Distribution of the different forms of capital income among subgroups in the sample.

The file consists of selected variables from the income survey 1988 (tax return information and linked data from the tax equalization register and the National Insurance Agency). These data are linked to certain variables from the 1987 living conditions survey (market values for housing and cottages).

Data has been collected by Statistics Norway and the data material includes 9,336 people.

The file is anonymised by replacing the personal identification number with an observation number. (order no.).

"若税收体系对收入的各个组成部分区别对待，则整体税负不仅取决于收入规模，还取决于收入构成。"
本项目以此问题为出发点，重点关注不同资本收入构成的处理方式。
分析的专题包括：1）税前与税后总收入的分布；2）收入构成对税收分配效应的重要性；3）样本中不同形式资本收入在各子群体间的分布。

该文件包含1988年收入调查中的选定变量（纳税申报信息及来自税收均衡登记册与国家保险局的关联数据）。这些数据与1987年生活条件调查中的特定变量（住房及村舍的市场价值）相关联。

数据由挪威统计局收集，数据集包含9336人。

文件通过将个人识别号替换为观测编号（序号）进行匿名化处理。