MetaSILC 2015: A database on the contents and comparability of the EU-SILC income variables [Data file]

The EU Statistics on Income and Living Conditions (EU-SILC) is one of the principal datasets for studying income and living conditions in Europe. In this database, we document how individual income components are aggregated into the EU-SILC target variables. Even though general and country-specific descriptions of income target variables are available in the EU-SILC methodological guidelines and in the national quality reports, it is often not clear how exactly each of the national income components is classified and aggregated into a target variable in practice. On the basis of a survey among national statistical institutes, we compiled a database which maps the exact classification of income components into the EU-SILC target variables. The focus of the database is on EU-SILC 2015, covering 26 EU-SILC countries. The database contains information on the composition of variables on total income before and after transfers; income from benefits, work and capital; social contributions and taxes. It contains additional information on the measurement of the income in kind associated with a company car, imputed rent and the measurement of self-employment income. It also documents changes to variables in the period 2010-2015 and prospective changes for the future and contains more information on outlier detection and treatment.