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Leocza edited this page Dec 31, 2018
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CEQ concepts
- Earned and Unearned Incomes of All Possible Sources and Excluding Government Transfers (
all_income_excluding_transfers
) - Gifts, proceeds from sale of durables (
gifts_sales_durables
). - Alimony (
alimony
) - Autoconsumption (
autoconsumption
) - Imputed rent for owner occupied housing (
imputed_rent
) - Other (add more rows if needed) (
other_income
)
market_income = (
all_income_excluding_transfers
+ gifts_sales_durables
+ alimony
+ autoconsumption
+ imputed_rent
+ other_income
)
- Old-age contributory pensions (
pensions
) - Total contributions to social security for old-age pensions (
contributions_pensions
)- Employer contributions to social security for old-age pensions (
employer_contributions_pensions
) - Employee contributions to social security for old-age pensions (
employee_contributions_pensions
) - Self-employed contributions to social security for old-age pensions (
self_employed_contributions_pensions
)
- Employer contributions to social security for old-age pensions (
- Other (add more rows if needed)
market_income_plus_pensions = market_income + pensions - contributions_pensions
net market income= market income + pensions - (direct taxes and contributions to social security that are not directed to old-age pensions)
- Direct Taxes (
direct_taxes
)- Personal Income Tax (
personal_income_tax
) - Corporate Income Tax (
corporate_income_tax
) - Payroll Tax (
payroll_tax
) - Taxes on Property (
property_tax
) - Other (add more rows if needed) (
other_taxes
)
- Personal Income Tax (
direct_taxes = (
personal_income_tax
+ corporate_income_tax
+ payroll_tax
+ property_tax
+ other_taxes
)
- Total contributions to social security for health (
contributions_health
)- Employer contributions to social security for health (
employer_contributions_health
) - Employee contributions to social security for health (
employee_contributions_health
) - Self-employed contributions to social security for health (
self_employed_contributions_health
)
- Employer contributions to social security for health (
contributions_health = (
employer_contributions_health
+ employee_contributions_health
+ self_employed_contributions_health
)
- Total contributions to social security for other contributory programs (such as unemployment insurance) (
other_contributions
)- Employer contributions to social security for other contributory programs (such as unemployment insurance and others) (
employer_other_contributions
) - Employee contributions to social security for other contributory programs (such as unemployment insurance) (
employee_other_contributions
) - Self-employed contributions to social security for other contributory programs (such as unemployment insurance) (
self_employed_other_contributions
)
- Employer contributions to social security for other contributory programs (such as unemployment insurance and others) (
other_contributions = (
employer_other_contributions
+ employee_other_contributions
+ self_employed_other_contributions
)
net_market_income = market_income_plus_pensions - (direct_taxes + contributions_health + other_contributions)
- Social Protection (
direct_transfers
)- Social Assistance (
social_assistance
)- Conditional and Unconditional Cash Transfers (
cash_transfers
)- ADD one row per program analyzed
- Noncontributory Pensions (
noncontributory_pensions
) - Near Cash Transfers (Food, School Uniforms, etc.) (
near_cash_transfers
)- Add one row per program analyzed
- Conditional and Unconditional Cash Transfers (
- Social Insurance (
social_insurance
)- Other social insurance transfers different from old-age pensions (add more rows if needed)
- Social Assistance (
social_assistance = cash_transfers + noncontributory_pensions + near_cash_transfers
direct_transfers = social_assistance + social_insurance
gross_income = market_income_plus_pensions + direct_transfert
taxable_income = gross income - nontaxable income
- Add rows if needed
disposable_income = net_market_income + direct_transfers
- Indirect taxes
- VAT
- Sales Tax
- Excise Taxes
- Add one row per excise tax analyzed
- Customs Duties
- Other (add more rows if needed)
- Indirect subsidies
- Electricity
- Fuel
- Food
- Agricultural Inputs
- Other (add more rows if needed)
consumable_income = disposable_income + indirect_subsidies - indirect_taxes
- Education (
education_net_transfers
)- Pre-school (
pre_school
) - Primary (
primary_education
) - Secondary (
secondary_education
) - Post-secondary non-tertiary (
post_secondary_education
) - Tertiary (tertiary_education)
- School Fees (school_fees)
- Pre-school (
education_net_transfers = (
pre_school
+ primary_education
+ secondary_education
+ tertiary_education
- school_fees
)
- Health (
health_net_transfers
)- Contributory (
health_contributory
) - Noncontributory (
health_noncontributory
) - In-patient (
health_in_patient
) - Out-patient (
health_out_patient
) - Copayments or Fees (
health_copay_fees
)
- Contributory (
health_net_copay_fees = (
health_contributory
+ health_noncontributory
- health_in_patient
- health_out_patient
- health_copay_fees
)
- Housing (
housing_transfers
)
in_kind_transfers = (
education_net_transfers
+ health_net_transfers
+ housing_transfers
)
final_income = consumable_income + in_kind_transfers
What should we do with corporate_income_tax ?
- simple for the self-employed
- distribute macro aggregate using distribution of capital income in the survey (?)