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  • INVESTIGACIÓN
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  • Economía
  • Unidad docente Estadística, Estructura Económica y Organización Económica Internacional
  • ESTESTR - Artículos
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Are the MCVL tax data useful? Ideas for mining

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Authors
Arranz Muñoz, José MaríaUniversity of Alcalá Author; García Serrano, CarlosUniversity of Alcalá Author
Identifiers
Permanent link (URI): http://hdl.handle.net/10017/12201
Related to: http://hdl.handle.net/10017/12361
Publisher
Ministerio de Hacienda: Instituto de Estudios Fiscales
Date
2011
Affiliation
Universidad de Alcalá. Departamento de Estadística, Estructura Económica y Organización Económica Internacional
Bibliographic citation
Hacienda pública española. 2011, v.199, n.4, p.151-186
Keywords
Tax data
MCVL
Income
Labour market
Panel data
Document type
info:eu-repo/semantics/article
Access rights
info:eu-repo/semantics/openAccess
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Abstract
This article analyzes the tax data from the Spanish “Continuous Sample of Working life”, which contains an overview for each fiscal year of all income tax withholdings and prepayments on earned income, economic activities and income assignments of salaried workers, pensioners and recipients of unemployment benefits. To that end, we present the characteristics of these data; we provide a detailed statistical description for the years 2004-2009, linked to information from personal files and those of contributors to the Spanish social security system; and we highlight the opportunities for analysis of some issues related to the labour market and income distribution.
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