"Top Incomes in the Long Run of History" with Tony Atkinson and

22Journal of Economic Literature, Vol. XLIX (March 2011)Table 4Key Features of Estimates for Each Country (continued)New Zealand Germany Netherlands Switzerland IrelandReferencesAtkinson andLeigh (2008)Dell (2007 and2008)Salverda andAtkinson (2007),Atkinson andSalverda (2005)Dell, Piketty,and Saez (2007)Nolan (2007)Years covered 1921–2002(1931, 1932,1941–1944 missing).(79 years)1891–1918(annual),1925–1938(annual or biennial),1950–1998(triennial).(57 years)1914–1999(missing yearsin 1940s, 1950s,1960s, 1970sand 1980s).(55 years)1933–1995/96(apart from 1933based on incomein 2 years).(31 years)1922–2000(1954–1963missing).(68 years)InitialcoverageInitially lessthan 10%In 1914covered 23%In 1933, 14%covered;increases to 33%in 1939and over 50%from mid-1960sVaries; only top0.1% for much ofearlier period; top0.1% missing in1990sUnit ofanalysisPopulationdefinitionFamily until1952, thenindividual from1953Aged 15 andover; before1953 totalnumber of taxunits calculatedfrom populationaged 15 and overminus numberof marriedwomenFamily Family Family Family(From 1925)total number offamily calculatedfrom populationaged 21 and overminus numberof marriedcouplesTotal number offamilies calculatedfrom populationaged 15and over minusnumber of marriedwomenTotal number offamilies calculatedfrom populationaged 20and over minusnumber of marriedwomen.Total number offamilies calculatedfrom populationaged 18 and overminus number ofmarried women.Method ofcalculatingcontrol totalsfor income95% of totalincomeconstructedfrom nationalaccounts90% of netprimary incomeof householdsfrom nationalaccounts minusemployers’contributionsAddition of estimatedincomeof nonfilersFrom 1971 20%average incomeimputed tonon-filers; priorto 1971 totalincome definedas 75% netnational income80% of (totalpersonal income– state transfers– employers’contributions)IncomedefinitionAssessableincome to 1940;total incomefrom 1945After deductionof costsassociated withspecific incomesourceGross income.Income beforedeductionsNet; also grossfrom 1989