Approximately one third of all income in the national accounts is not reported in tax returns and is thus not included in the official distribution statistics either. The purpose of the project is to bridge the gap between micro-registers and macro-accounts by constructing and analyzing household-distributed national accounts for Sweden.
In the first part of the project, which builds on a previous project, a new database is constructed by carefully matching variables in administrative registers with corresponding variables in the national accounts. The method is based on a growing literature on household-distributed national accounts.
The second part of the project analyzes the new database with a focus on distribution trends, mobility patterns and the effects of tax reforms. The project makes three main contributions. The first is the calculation of national accounts by household based on individual register data. We harmonize the partially incomplete Swedish register data, present a new series for Swedish wealth inequality and extend income inequality series back to 1930.The project's second contribution is to analyze income and wealth mobility in household-distributed national accounts, both within people's lifetimes and between generations. The third contribution is to measure the effects of tax reforms that have not previously been studied.