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Simplified Distributional National Accounts

Abstract : This paper develops a simplified methodology to distribute total national income across income groups that reproduces closely the sophisticated methodology of Piketty, Saez, and Zucman (2018). It starts from top income share series based on fiscal income of Piketty and Saez (2003) and makes two basic assumptions on how national income components not included in fiscal income are distributed: (1) nontaxable labor income and capital income from pension funds are distributed like taxable labor income; (2) other nontaxable capital income is distributed like taxable capital income. This methodology could be applied to countries with less data.
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Submitted on : Monday, September 30, 2019 - 12:08:20 PM
Last modification on : Tuesday, September 22, 2020 - 3:54:47 AM

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Thomas Piketty, Emmanuel Saez, Gabriel Zucman. Simplified Distributional National Accounts. AEA Papers and Proceedings, 2019, 109, pp.289-295. ⟨10.1257/pandp.20191035⟩. ⟨halshs-02301235⟩



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