Income- and Property Survey 1995

Statistics Norway conducted comprehensive Income- and Property Surveys in 1958, 1962, 1967, 1970, 1973, 1976, 1979, and 1982. From 1984, Statistics Norway switched to a system of annual surveys. This change mainly affected the sample size and sampling issues, with little impact on the type of information collected. The information is largely determined by what is available in public tax data. The Income- and Property Surveys are not considered regular sample surveys; they are based on samples drawn from the tax authorities' registers. This means that foreign citizens are included if they are registered in the Central Population Register, which they usually are if they have work and residence permits. Children born during the year are included regardless of birth date, and the same applies to individuals who died during the year.

The purpose of the Income- and Property Surveys has been to illuminate the income conditions for the entire population and for different groups. A key objective is to create statistics on household consumption, i.e., households that live and eat together, and to provide an overview of the distribution of individuals and households by income size, socioeconomic grouping, household type, geography, etc. Another key objective is to collect income and property data as a background for Living Conditions and Consumer Surveys. Following 1992, a tax system reform was implemented, making it important to gather information to study the effects of the reform, including for the self-employed, and a larger survey on such conditions was integrated specifically. Information is collected on all forms of income, property, tax deductions, and disposable income for individuals and households. Some information is linked from other registers, including marital status and family composition, while information on household composition is obtained through interviews.

Family is a narrower concept than household; a family can consist of single individuals, unmarried parents with children, or married couples with or without children. A household, on the other hand, includes all persons who live and eat together and can therefore consist of several families. Experience shows, however, that about 90% of all households consist of only one family (see Notes 98/11 SSB 1998: Income- and Property Survey 1995). Tax-free income, such as benefits of a predominantly social nature, gifts, and winnings, are excluded due to tax rules. Rules for the percentage taxation of property, valuation of fringe benefits, private withdrawals, depreciation, etc., also create some problems.

In addition to the pure tax information, information on education, occupation, and industry for individuals, and for the household: composition, type, and who is the main income earner, is usually included. Data from the Education Register, the State Educational Loan Fund, the Housing Bank, the Ministry of Social Affairs (social assistance), and the National Insurance Administration are also linked.

挪威统计署（Statistics Norway）于1958年、1962年、1967年、1970年、1973年、1976年、1979年及1982年开展了全面收入与财产调查（Income- and Property Surveys）。1984年起，挪威统计署转为年度调查制度。此次调整主要影响样本规模与抽样相关问题，对采集的信息类型影响极小。所采集的信息主要源自公开税务数据中可获取的内容。该收入与财产调查并非常规抽样调查，其样本取自税务当局的登记名册。这意味着，在中央人口登记册中有登记的外籍公民可被纳入调查范围——通常而言，持有工作许可与居留许可的外籍公民均会完成登记。当年出生的婴儿与当年去世的个体均会被纳入调查样本，不受出生日期或去世时间限制。

收入与财产调查的核心目标是阐明全体国民及不同群体的收入状况。一项关键任务是编制家庭消费相关统计数据（家庭指共同居住、共同就餐的群体），并按收入规模、社会经济分组、家庭类型、地域划分等维度，梳理个体与家庭的分布情况。另一项核心目标是收集收入与财产数据，作为生活状况与消费调查的背景支撑。1992年税制改革正式实施后，为研究改革带来的影响（包括针对自营职业者的影响），相关调查得到强化，专门增设了针对此类群体的更大规模调研模块。调查采集个体与家庭的各类收入、财产、税收扣除项及可支配收入信息。部分信息（如婚姻状况与家庭构成）从其他登记册中关联获取，而家庭构成信息则通过访谈获得。

家庭（Family）的概念窄于家庭户（household）：家庭可由单身个体、未婚带子女的父母或已婚夫妇（有无子女均可）构成；而家庭户则涵盖所有共同居住、共同就餐的人员，因此可包含多个家庭。但经验数据显示，约90%的家庭户仅包含单个家庭（详见注释98/11 SSB 1998：《1995年收入与财产调查》）。基于税务规则，部分免税收入将被排除在外，例如以社会福利性质为主的补助、赠与款项及中奖所得。财产的比例税制、附加福利估值、私人提款、折旧等规则也会带来部分统计难题。

除纯粹的税务信息外，调查通常还会采集个体的教育背景、职业与行业信息，以及家庭户的构成、类型与主要收入来源者信息。调查还会关联教育登记册、国家教育贷款基金、住房银行、社会事务部（社会救助）及国家保险管理局的相关数据。