[DK] Personal Income Statistics

Full name of the series in original language

Personindkomster

Abstract

The purpose of the Personal Income Statistics - "Indkomster for personer"- is to provide a statistical picture of the population's income and allowance. The Income Statistics are for the first time published for the income year 2002. Income Statistics For the period 1983 - 2001 is published in the Tax-Related Income. The information on income was before 1983 published in the so-called Tax Return Survey. It was based on a sample of income tax returns. The Tax-Related Income statistics are based on the Income Statistics Register, which has been constructed since 1970. Comparing data on income over time was not possible until 1976, when the design of the Income Statistics Register was changed.

Registers operated by the Central Customs and Tax Administration, the Central Taxpayers' Register (CSR), the Salary Information Register (COR), the Central Pension Register (CPS), and the Pension Tax Register (PAF).

In addition, the following registers maintained by Statistics Denmark are used:
Central Business Register
Register for Labour Market Policy Measures (AMFORA)
Register of Unemployment Benefit Payments (DUR)
Register of Population Statistics
Employment Classification Module (AKM)
Statistic Denmark's Register of Child Allowance Statistics
Register of Pension Statistics
Register of Housing Allowance Statistics

Geographic coverage

Denmark

Notes

Changing several social benefits from net sum into gross sum (taxable) in connection with the tax reform of 1st January 1994 has caused smaller problems concerning data comparability over time. The tax reform particularly appears in the level of social pensions to single persons, where the total amount paid out was raised and personal income tax allowance was reduced. At the same time, a range of tax-free incomes became taxable, for example supplements to social pensions and cash benefits.

The tax reform also imposes social security pension payments on employees and self-employed.

The tax-oriented income statistics, are from the income year 2002, incorporated into the broad-based income statistics, which include income regardless of whether the income is taxable or not. The renewal of the statistics has caused some changes in the definition of the economic terminology. Direct comparison, therefore, should not be made between identical expressions in the former tax-oriented income statistics and the new income statistics.

Time period

2002 => 2010

Types of available microdata

Consistency type

Access mode

Update date

15/09/2021