IMPUTED RENT AND INCOME DISTRIBUTION
作者:
Judith Yates,
期刊:
Review of Income and Wealth
(WILEY Available online 1994)
卷期:
Volume 40,
issue 1
页码: 43-66
ISSN:0034-6586
年代: 1994
DOI:10.1111/j.1475-4991.1994.tb00044.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
This paper uses unit record survey data to implement a 1977 United Nations recommendation that imputed rent from owner‐occupied housing be included in household income in statistics collected for income distribution purposes. The conceptual difficulties associated with employing the recommended National Accounts approach are highlighted by a comparison of the methodologies used to impute housing income for National Accounts purposes, for use in income distribution analyses and for income taxation purposes. The empirical difficulties associated with implementing the preferred approach are also discussed. The results reinforce the significant impact owner‐occupation has on the well‐being of many households and point to the importance of a disaggregate analysis of its distributional i
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