Estimated compliance ratios for different sources and levels of income
| 2001 | 2002 | 2003 | 2004 | |||||
|---|---|---|---|---|---|---|---|---|
| Income type | bottom90 | top10 | bottom90 | top10 | bottom90 | top10 | bottom90 | top10 |
| Labour | (100%) | (100%) | (100%) | (100%) | (100%) | (100%) | (100%) | (100%) |
| Movable capital | 61% | 47% | 74% | 64% | – | 63% | – | 53% |
| Fixed capital | – | 51% | – | 65% | 75% | 59% | – | 64% |
| Self-employment dir | – | 82% | – | – | – | – | – | – |
| Self-employment std | – | 53% | – | – | – | – | – | – |
| Other incomes | 58% | – | 73% | – | – | – | – | – |
| 2001 | 2002 | 2003 | 2004 | |||||
|---|---|---|---|---|---|---|---|---|
| Income type | bottom90 | top10 | bottom90 | top10 | bottom90 | top10 | bottom90 | top10 |
| Labour | (100%) | (100%) | (100%) | (100%) | (100%) | (100%) | (100%) | (100%) |
| Movable capital | 61% | 47% | 74% | 64% | – | 63% | – | 53% |
| Fixed capital | – | 51% | – | 65% | 75% | 59% | – | 64% |
| Self-employment dir | – | 82% | – | – | – | – | – | – |
| Self-employment std | – | 53% | – | – | – | – | – | – |
| Other incomes | 58% | – | 73% | – | – | – | – | – |
Notes:
The compliance ratio is 1/k for the bottom 90 per cent when k > 1, 1/(k + t) for the top decile when (k + t) > 1. For example, compliance of movable capital incomes in 2001 is estimated as 1/1.638 = 0.61 for the bottom90, and 1/(1.638 + 0.469) = 0.47 for the top10. In this case, both conditions k > 1 and (k + t) > 1 hold. Self-employment activities are separated according to the assessment procedure: accountancy-based (“direct”) or presumptive (“standard”). The impact of non-filing is not included here
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