Effects of Taxes and Benefits on Household Income, 2003-2004

UKDA study number:5226

Principal Investigator

Office for National Statistics

Original Data Producer

Office for National Statistics

Distributed by

UK Data Archive, University of Essex, Colchester.

August 2005

Bibliographic Citation

All works which use or refer to these materials should acknowledge these sources by means of bibliographic citation. To ensure that such source attributions are captured for bibliographic indexes, citations must appear in footnotes or in the reference section of publications. The bibliographic citation for this data collection is:

Office for National Statistics, Effects of Taxes and Benefits on Household Income, 2003-2004 [computer file]. Office for National Statistics, [original data producer(s)]. Colchester, Essex: UK Data Archive [distributor], August 2005. SN: 5226.

Acknowledgement

Any publication, whether printed, electronic or broadcast, based wholly or in part on these materials, should acknowledge the original data creators, depositors or copyright holders, the funders of the Data Collections (if different) and the UK Data Archive, and to acknowledge Crown Copyright where appropriate.
Any publication, whether printed, electronic or broadcast, based wholly or in part on these materials should carry a statement that the original data creators, depositors or copyright holders, the funders of the Data Collections (if different) and the UK Data Archive bear no responsibility for their further analysis or interpretation.

Copyright:
Crown copyright material is reproduced with the permission of the Controller of HMSO and the Queen's Printer for Scotland

Disclaimer

Although all efforts are made to ensure the quality of the materials, neither the original data creators, depositors or copyright holders, the funders of the Data Collections, nor the UK Data Archive bear any responsibility for the accuracy or comprehensiveness of these materials.

All rights reserved. No part of these materials may be reproduced, stored in, or introduced into a retrieval system, or transmitted, in any form, or by any means (electronic, mechanical, photocopying, recording or otherwise) without the prior written permission of the UK Data Archive.

UK Data Archive
University of Essex
Wivenhoe Park
Colchester
Essex C04 3SQ
United Kingdom
www.data-archive.ac.uk

5226 . Effects of Taxes and Benefits on Household Income, 2003-2004

Depositor:

Office for National Statistics

Principal Investigator:

Office for National Statistics

Original Data Producer:

Office for National Statistics

Abstract:

This analysis examines how taxes and benefits redistribute income between various groups of households in the United Kingdom. It shows where different types of households and individuals are in the income distribution and looks at the changing levels of income inequality over time.

Main Topics:

The analysis considers the distribution of household income using five income measures in order to assess the effect of government intervention. The five income measures are:

• original income: includes income from employment, self-employment, investment income, occupational pensions and annuities
• gross income: original income plus cash benefits
• disposable income: gross income minus direct taxes (income tax, employees' National Insurance contributions and local taxes)
• post-tax income: disposable income minus indirect taxes
• final income: post-tax income plus benefits in kind (from education, the National Health Service (NHS), travel and housing subsidies)

Standard Measures:
Households are ranked by equivalised disposable income using the McClements equivalence scale (see methodology notes in the documentation for further details).

Coverage:

Time Period Covered: 01 April 2003 - 31 March 2004
Country: United Kingdom
Spatial Units: No spatial units are used in these data, but the original data sources Expenditure and Food Survey (EFS) and Family Expenditure Survey (FES) use Government Office Region.
Observation Units: Families/households

Universe Sampled:

Location of Units of Observation: National
Population: Private households in the United Kingdom: a 'household' is defined as comprising people living at the same address and sharing common catering for at least one meal a day. People living in hotels, lodging houses and in institutions such as old people's homes are not included.

Methodology:

Time Dimensions: Repeated cross-sectional study
Data are drawn annually from the EFS.
Sampling Procedures: The EFS uses a multi-stage stratified random sample.
Number of Units: 7048 (obtained)
Method of Data Collection: Compilation or synthesis of existing material
Data Sources: The Expenditure and Food Survey (EFS) is the source of the micro data on households from 2001-2002 onwards. Previously, the Family Expenditure Survey (FES) was the data source. Derived variables are created using information from EFS/FES and control totals from a variety of different government sources.; The Expenditure and Food Survey, 2003-2004 (EFS), held at the UK Data Archive (UKDA) under SN 5210, was used as the main source of data for this study, although some variables were created by combining data from the EFS with data from other sources.
Weighting: A weighting variable labelled 'weighta' is included in the data: this is the household weighting variable from the EFS (previously the FES). See EFS/FES documentation for further details.

Language(s) of Written Materials:

Study Description: English
Study Documentation: English

Access:

Access Conditions: The depositor has specified that registration is required and standard conditions of use apply. The depositor may be informed about usage. See terms and conditions for further information.
Availability: ESDS Access and Preservation, UK Data Archive
Contact: Help desk: help@esds.ac.uk

Date of First Release:

11 August 2005

Copyright:

Crown copyright material is reproduced with the permission of the Controller of HMSO and the Queen's Printer for Scotland

File last updated:

18 November 2009