Table 1
Open in new tab

Indicators and data sources for Bayesian latent variable analysis

Tax typeIndicatorTime spanSource
IncomeTop personal income tax rate1965–2015Scheve and Stasavage (2016), expanded by the authors for the years 2011–2015.
IncomeEffective tax rate on top 1% wage earners1980–2007Egger et al. (2019)
Income/CapitalTop tax rate dividend income1981–1999; 2000–2015OECD (2020a)
CapitalCorporate income tax rate1965–2015Lierse and Seelkopf (2016), expanded by the authors for the years 1965–1980 and 2011–2015.
CapitalEffective tax rate on capital1965–2015McDaniel (2007)
AssetsTop inheritance tax rate1965–2015Scheve and Stasavage (2016), expanded by the authors for the years 2011–2015.
AssetsRevenue from taxes on assets (inheritance, net wealth, and property taxes, % of GDP)1965–2015OECD (2020a)
Tax typeIndicatorTime spanSource
IncomeTop personal income tax rate1965–2015Scheve and Stasavage (2016), expanded by the authors for the years 2011–2015.
IncomeEffective tax rate on top 1% wage earners1980–2007Egger et al. (2019)
Income/CapitalTop tax rate dividend income1981–1999; 2000–2015OECD (2020a)
CapitalCorporate income tax rate1965–2015Lierse and Seelkopf (2016), expanded by the authors for the years 1965–1980 and 2011–2015.
CapitalEffective tax rate on capital1965–2015McDaniel (2007)
AssetsTop inheritance tax rate1965–2015Scheve and Stasavage (2016), expanded by the authors for the years 2011–2015.
AssetsRevenue from taxes on assets (inheritance, net wealth, and property taxes, % of GDP)1965–2015OECD (2020a)
Table 1
Open in new tab

Indicators and data sources for Bayesian latent variable analysis

Tax typeIndicatorTime spanSource
IncomeTop personal income tax rate1965–2015Scheve and Stasavage (2016), expanded by the authors for the years 2011–2015.
IncomeEffective tax rate on top 1% wage earners1980–2007Egger et al. (2019)
Income/CapitalTop tax rate dividend income1981–1999; 2000–2015OECD (2020a)
CapitalCorporate income tax rate1965–2015Lierse and Seelkopf (2016), expanded by the authors for the years 1965–1980 and 2011–2015.
CapitalEffective tax rate on capital1965–2015McDaniel (2007)
AssetsTop inheritance tax rate1965–2015Scheve and Stasavage (2016), expanded by the authors for the years 2011–2015.
AssetsRevenue from taxes on assets (inheritance, net wealth, and property taxes, % of GDP)1965–2015OECD (2020a)
Tax typeIndicatorTime spanSource
IncomeTop personal income tax rate1965–2015Scheve and Stasavage (2016), expanded by the authors for the years 2011–2015.
IncomeEffective tax rate on top 1% wage earners1980–2007Egger et al. (2019)
Income/CapitalTop tax rate dividend income1981–1999; 2000–2015OECD (2020a)
CapitalCorporate income tax rate1965–2015Lierse and Seelkopf (2016), expanded by the authors for the years 1965–1980 and 2011–2015.
CapitalEffective tax rate on capital1965–2015McDaniel (2007)
AssetsTop inheritance tax rate1965–2015Scheve and Stasavage (2016), expanded by the authors for the years 2011–2015.
AssetsRevenue from taxes on assets (inheritance, net wealth, and property taxes, % of GDP)1965–2015OECD (2020a)
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