# Taxes on income and equity

Single Wave Study

#### General Information

Title

Taxes on income and equity

Project Number

325

Abstract

In this research the impact of different types of information on preferences for income distribution and redistribution is studied.

Longitudinal Type

Single Wave Study

Begin date

05-12-2022

End date

08-01-2023

Researcher

Jochem de Bresser (Tilburg University); Marike Knoef (Leiden University)

Publisher

Centerdata

Copyright

© 2023 Centerdata

Funding Organization

Leiden University

ODISSEI

ODISSEI

DOI

https://doi.org/10.57990/fhpa-2x44

#### Datasets and documentation

#### View Documentation

Codebook in English

Codebook in Dutch

#### Data Files

English SPSS file

English STATA file

English CSV file

#### Variables

Variable name | Variable Label | Variable Type |
---|---|---|

nomem_encr | Number of the household member encrypted | preloaded |

xc22a_m | Year and month of the field work period | constructed |

xc22a001 | Preloaded variable: Respondent has completed questionnaire “Retirement ambition 2018” | preloaded |

xc22a002 | Preloaded variable: Number of household members | preloaded |

xc22a003 | Preloaded variable: Equivalence scale (√xc22a002) | preloaded |

xc22a004 | Preloaded variable: Personal net monthly income in euros | preloaded |

xc22a005 | Preloaded variable: Net monthly household income in euros | preloaded |

xc22a006 | Random variable: Context shown for xc22a012, xc22a017, xc22a044 | constructed |

xc22a007 | Random variable: Status quo shown for xc22a091 - xc22a105, xc22a106 - xc22a132 and xc22a157 - xc22a177 | constructed |

xc22a008 | Random variable: Income group that completes the difference | constructed |

xc22a009 | Random variable: Emphasis on own position in distribution of incomes and equities | constructed |

xc22a010 | What is the net income that you personally receive every month? | directly measured |

xc22a011 | Between which amounts does the net income lie that you personally receive every month? | directly measured |

xc22a012 | How high do you think your personal net income is compared to the net income of the remainder of the population of the Netherlands (that is to say: everybody age 18 and older, not counting students). | directly measured |

xc22a013 | What is your household’s net income (in other words, the income that all members of your household together receive in their bank accounts every month, such as income from wages, benefits, allowances, or pension)? | directly measured |

xc22a014 | Between which amounts does your household’s net income lie? | directly measured |

xc22a015 | Calculated variable: Household income of respondent | constructed |

xc22a016 | Calculated variable: Respondent’s income (xc22a015 / xc22a003) | constructed |

xc22a017 | How high do you think your household’s net income is compared to the net income of all households in the Netherlands with the same composition? | directly measured |

xc22a018 | What is the total value of your household’s assets in the following categories? Current and savings accounts | directly measured |

xc22a019 | What is the total value of your household’s assets in the following categories? Value of own home | directly measured |

xc22a020 | What is the total value of your household’s assets in the following categories? Value of investments (e.g. shares, bonds, cryptocurrencies) and real estate (e.g. a second home) | directly measured |

xc22a021 | Is the total balance of these accounts positive or negative? | directly measured |

xc22a022 | To which category does the total balance (the total value) of your household’s current and savings account belong? | directly measured |

xc22a023 | To which category does the total value of your own home belong? | directly measured |

xc22a024 | To which category does the total value of your household’s investments belong? | directly measured |

xc22a025 | Calculated variable: Current and savings accounts | constructed |

xc22a026 | Calculated variable: Value of own home | constructed |

xc22a027 | Calculated variable: Value of own home, corrected | constructed |

xc22a028 | Calculated variable: Value of investments | constructed |

xc22a029 | Calculated variable: Total value of assets (xc22a025 + xc22a027 + xc22a028) | constructed |

xc22a030 | Calculated variable: Total value of assets (xc22a025 + xc22a027 + xc22a028), corrected | constructed |

xc22a031 | What is the total value of your household’s debts in the following categories? Student loans | directly measured |

xc22a032 | What is the total value of your household’s debts in the following categories? Remaining mortgage debt/debts (for savings-based mortgages: value of mortgage minus the amount in the linked savings account) | directly measured |

xc22a033 | What is the total value of your household’s debts in the following categories? Remaining other debts (do not count negative equity in own business) | directly measured |

xc22a034 | To which category do your household’s total remaining student loans belong? | directly measured |

xc22a035 | To which category does/do your remaining mortgage debt/debts belong? | directly measured |

xc22a036 | To which category do your household’s total remaining debts belong? | directly measured |

xc22a037 | Calculated variable: Student loans | constructed |

xc22a038 | Calculated variable: Remaining mortgage debt/debts | constructed |

xc22a039 | Calculated variable: Other remaining debts | constructed |

xc22a040 | Calculated variable: Total value of debts (xc22a037 + xc22a038 + xc22a039) | constructed |

xc22a041 | Based on the information you provided, we estimate your household’s total equity (assets minus debts) at [xc22a029] - [xc22a040] = [xc22a042] euros. If you believe that this is not correct, you can adjust the category we estimated below: | directly measured |

xc22a042 | Calculated variable: Total equity (xc22a029 - xc22a040) | constructed |

xc22a043 | Calculated variable: Total equity (xc22a029 - xc22a040), corrected | constructed |

xc22a044 | How high do you think your household’s equity is compared to the equity of all households in the Netherlands with the same composition (i.e. with the same number of adults and the same number of children as your household)? | directly measured |

xc22a045 | Calculated variable: Bar and column highlighted in blue in xc22a091 - xc22a105 | constructed |

xc22a046 | Calculated variable: Bar and column highlighted in blue in xc22a106 - xc22a132 | constructed |

xc22a047 | Calculated variable: Bar and column highlighted in blue in xc22a157 - xc22a177 | constructed |

xc22a048 | Calculated variable: Bar and column highlighted in blue in xc22a157 - xc22a177, corrected | constructed |

xc22a049 | Current distribution of income 5 groups - Net income group 1 | constructed |

xc22a050 | Current distribution of income 5 groups - Net income group 2 | constructed |

xc22a051 | Current distribution of income 5 groups - Net income group 3 | constructed |

xc22a052 | Current distribution of income 5 groups - Net income group 4 | constructed |

xc22a053 | Current distribution of income 5 groups - Net income group 5 | constructed |

xc22a054 | Current distribution of income 5 groups - Tax paid group 1 | constructed |

xc22a055 | Current distribution of income 5 groups - Tax paid group 2 | constructed |

xc22a056 | Current distribution of income 5 groups - Tax paid group 3 | constructed |

xc22a057 | Current distribution of income 5 groups - Tax paid group 4 | constructed |

xc22a058 | Current distribution of income 5 groups - Tax paid group 5 | constructed |

xc22a059 | Current distribution of income 5 groups - Tax percentage group 1 | directly measured |

xc22a060 | Current distribution of income 5 groups - Tax percentage group 2 | directly measured |

xc22a061 | Current distribution of income 5 groups - Tax percentage group 3 | directly measured |

xc22a062 | Current distribution of income 5 groups - Tax percentage group 4 | directly measured |

xc22a063 | Current distribution of income 5 groups - Tax percentage group 5 | directly measured |

xc22a064 | Current distribution of income 9 groups - Net income group 1 | constructed |

xc22a065 | Current distribution of income 9 groups - Net income group 2 | constructed |

xc22a066 | Current distribution of income 9 groups - Net income group 3 | constructed |

xc22a067 | Current distribution of income 9 groups - Net income group 4 | constructed |

xc22a068 | Current distribution of income 9 groups - Net income group 5 | constructed |

xc22a069 | Current distribution of income 9 groups - Net income group 6 | constructed |

xc22a070 | Current distribution of income 9 groups - Net income group 7 | constructed |

xc22a071 | Current distribution of income 9 groups - Net income group 8 | constructed |

xc22a072 | Current distribution of income 9 groups - Net income group 9 | constructed |

xc22a073 | Current distribution of income 9 groups - Tax paid group 1 | constructed |

xc22a074 | Current distribution of income 9 groups - Tax paid group 2 | constructed |

xc22a075 | Current distribution of income 9 groups - Tax paid group 3 | constructed |

xc22a076 | Current distribution of income 9 groups - Tax paid group 4 | constructed |

xc22a077 | Current distribution of income 9 groups - Tax paid group 5 | constructed |

xc22a078 | Current distribution of income 9 groups - Tax paid group 6 | constructed |

xc22a079 | Current distribution of income 9 groups - Tax paid group 7 | constructed |

xc22a080 | Current distribution of income 9 groups - Tax paid group 8 | constructed |

xc22a081 | Current distribution of income 9 groups - Tax paid group 9 | constructed |

xc22a082 | Current distribution of income 9 groups - Tax percentage group 1 | directly measured |

xc22a083 | Current distribution of income 9 groups - Tax percentage group 2 | directly measured |

xc22a084 | Current distribution of income 9 groups - Tax percentage group 3 | directly measured |

xc22a085 | Current distribution of income 9 groups - Tax percentage group 4 | directly measured |

xc22a086 | Current distribution of income 9 groups - Tax percentage group 5 | directly measured |

xc22a087 | Current distribution of income 9 groups - Tax percentage group 6 | directly measured |

xc22a088 | Current distribution of income 9 groups - Tax percentage group 7 | directly measured |

xc22a089 | Current distribution of income 9 groups - Tax percentage group 8 | directly measured |

xc22a090 | Current distribution of income 9 groups - Tax percentage group 9 | directly measured |

xc22a091 | Preferred income distribution 5 groups - Net income group 1 | constructed |

xc22a092 | Preferred income distribution 5 groups - Net income group 2 | constructed |

xc22a093 | Preferred income distribution 5 groups - Net income group 3 | constructed |

xc22a094 | Preferred income distribution 5 groups - Net income group 4 | constructed |

xc22a095 | Preferred income distribution 5 groups - Net income group 5 | constructed |

xc22a096 | Preferred income distribution 5 groups - Tax paid group 1 | constructed |

xc22a097 | Preferred income distribution 5 groups - Tax paid group 2 | constructed |

xc22a098 | Preferred income distribution 5 groups - Tax paid group 3 | constructed |

xc22a099 | Preferred income distribution 5 groups - Tax paid group 4 | constructed |

xc22a100 | Preferred income distribution 5 groups - Tax paid group 5 | constructed |

xc22a101 | Preferred income distribution 5 groups - Tax percentage group 1 | directly measured |

xc22a102 | Preferred income distribution 5 groups - Tax percentage group 2 | directly measured |

xc22a103 | Preferred income distribution 5 groups - Tax percentage group 3 | directly measured |

xc22a104 | Preferred income distribution 5 groups - Tax percentage group 4 | directly measured |

xc22a105 | Preferred income distribution 5 groups - Tax percentage group 5 | directly measured |

xc22a106 | Preferred income distribution 9 groups - Net income group 1 | constructed |

xc22a107 | Preferred income distribution 9 groups - Net income group 2 | constructed |

xc22a108 | Preferred income distribution 9 groups - Net income group 3 | constructed |

xc22a109 | Preferred income distribution 9 groups - Net income group 4 | constructed |

xc22a110 | Preferred income distribution 9 groups - Net income group 5 | constructed |

xc22a111 | Preferred income distribution 9 groups - Net income group 6 | constructed |

xc22a112 | Preferred income distribution 9 groups - Net income group 7 | constructed |

xc22a113 | Preferred income distribution 9 groups - Net income group 8 | constructed |

xc22a114 | Preferred income distribution 9 groups - Net income group 9 | constructed |

xc22a115 | Preferred income distribution 9 groups - Tax paid group 1 | constructed |

xc22a116 | Preferred income distribution 9 groups - Tax paid group 2 | constructed |

xc22a117 | Preferred income distribution 9 groups - Tax paid group 3 | constructed |

xc22a118 | Preferred income distribution 9 groups - Tax paid group 4 | constructed |

xc22a119 | Preferred income distribution 9 groups - Tax paid group 5 | constructed |

xc22a120 | Preferred income distribution 9 groups - Tax paid group 6 | constructed |

xc22a121 | Preferred income distribution 9 groups - Tax paid group 7 | constructed |

xc22a122 | Preferred income distribution 9 groups - Tax paid group 8 | constructed |

xc22a123 | Preferred income distribution 9 groups - Tax paid group 9 | constructed |

xc22a124 | Preferred income distribution 9 groups - Tax percentage group 1 | directly measured |

xc22a125 | Preferred income distribution 9 groups - Tax percentage group 2 | directly measured |

xc22a126 | Preferred income distribution 9 groups - Tax percentage group 3 | directly measured |

xc22a127 | Preferred income distribution 9 groups - Tax percentage group 4 | directly measured |

xc22a128 | Preferred income distribution 9 groups - Tax percentage group 5 | directly measured |

xc22a129 | Preferred income distribution 9 groups - Tax percentage group 6 | directly measured |

xc22a130 | Preferred income distribution 9 groups - Tax percentage group 7 | directly measured |

xc22a131 | Preferred income distribution 9 groups - Tax percentage group 8 | directly measured |

xc22a132 | Preferred income distribution 9 groups - Tax percentage group 9 | directly measured |

xc22a133 | Was it difficult to answer the questions? | directly measured |

xc22a134 | Were the questions sufficiently clear? | directly measured |

xc22a135 | If you are honest, do you think your answers will be useful to the researchers for their research? | directly measured |

xc22a136 | Current equity distribution - Equity group 1 | constructed |

xc22a137 | Current equity distribution - Equity group 2 | constructed |

xc22a138 | Current equity distribution - Equity group 3 | constructed |

xc22a139 | Current equity distribution - Equity group 4 | constructed |

xc22a140 | Current equity distribution - Equity group 5 | constructed |

xc22a141 | Current equity distribution - Equity group 6 | constructed |

xc22a142 | Current equity distribution - Equity group 7 | constructed |

xc22a143 | Current equity distribution - Tax paid group 1 | constructed |

xc22a144 | Current equity distribution - Tax paid group 2 | constructed |

xc22a145 | Current equity distribution - Tax paid group 3 | constructed |

xc22a146 | Current equity distribution - Tax paid group 4 | constructed |

xc22a147 | Current equity distribution - Tax paid group 5 | constructed |

xc22a148 | Current equity distribution - Tax paid group 6 | constructed |

xc22a149 | Current equity distribution - Tax paid group 7 | constructed |

xc22a150 | Current equity distribution - Tax percentage group 1 | directly measured |

xc22a151 | Current equity distribution - Tax percentage group 2 | directly measured |

xc22a152 | Current equity distribution - Tax percentage group 3 | directly measured |

xc22a153 | Current equity distribution - Tax percentage group 4 | directly measured |

xc22a154 | Current equity distribution - Tax percentage group 5 | directly measured |

xc22a155 | Current equity distribution - Tax percentage group 6 | directly measured |

xc22a156 | Current equity distribution - Tax percentage group 7 | directly measured |

xc22a157 | Preferred equity distribution - Equity group 1 | constructed |

xc22a158 | Preferred equity distribution - Equity group 2 | constructed |

xc22a159 | Preferred equity distribution - Equity group 3 | constructed |

xc22a160 | Preferred equity distribution - Equity group 4 | constructed |

xc22a161 | Preferred equity distribution - Equity group 5 | constructed |

xc22a162 | Preferred equity distribution - Equity group 6 | constructed |

xc22a163 | Preferred equity distribution - Equity group 7 | constructed |

xc22a164 | Preferred equity distribution - Tax paid group 1 | constructed |

xc22a165 | Preferred equity distribution - Tax paid group 2 | constructed |

xc22a166 | Preferred equity distribution - Tax paid group 3 | constructed |

xc22a167 | Preferred equity distribution - Tax paid group 4 | constructed |

xc22a168 | Preferred equity distribution - Tax paid group 5 | constructed |

xc22a169 | Preferred equity distribution - Tax paid group 6 | constructed |

xc22a170 | Preferred equity distribution - Tax paid group 7 | constructed |

xc22a171 | Preferred equity distribution - Tax percentage group 1 | directly measured |

xc22a172 | Preferred equity distribution - Tax percentage group 2 | directly measured |

xc22a173 | Preferred equity distribution - Tax percentage group 3 | directly measured |

xc22a174 | Preferred equity distribution - Tax percentage group 4 | directly measured |

xc22a175 | Preferred equity distribution - Tax percentage group 5 | directly measured |

xc22a176 | Preferred equity distribution - Tax percentage group 6 | directly measured |

xc22a177 | Preferred equity distribution - Tax percentage group 7 | directly measured |

xc22a178 | Was it difficult to answer the questions? | directly measured |

xc22a179 | Were the questions sufficiently clear? | directly measured |

xc22a180 | If you are honest, do you think your answers will be useful to the researchers for their research? | directly measured |

xc22a181 | Preferred income distribution - Net income group 1 | constructed |

xc22a182 | Preferred income distribution - Net income group 2 | constructed |

xc22a183 | Preferred income distribution - Net income group 3 | constructed |

xc22a184 | Preferred income distribution - Net income group 4 | constructed |

xc22a185 | Preferred income distribution - Net income group 5 | constructed |

xc22a186 | Preferred income distribution - Net income group 6 | constructed |

xc22a187 | Preferred income distribution - Net income group 7 | constructed |

xc22a188 | Preferred income distribution - Net income group 8 | constructed |

xc22a189 | Preferred income distribution - Net income group 9 | constructed |

xc22a190 | Preferred income distribution - Tax paid group 1 | constructed |

xc22a191 | Preferred income distribution - Tax paid group 2 | constructed |

xc22a192 | Preferred income distribution - Tax paid group 3 | constructed |

xc22a193 | Preferred income distribution - Tax paid group 4 | constructed |

xc22a194 | Preferred income distribution - Tax paid group 5 | constructed |

xc22a195 | Preferred income distribution - Tax paid group 6 | constructed |

xc22a196 | Preferred income distribution - Tax paid group 7 | constructed |

xc22a197 | Preferred income distribution - Tax paid group 8 | constructed |

xc22a198 | Preferred income distribution - Tax paid group 9 | constructed |

xc22a199 | Preferred income distribution - Tax percentage group 1 | directly measured |

xc22a200 | Preferred income distribution - Tax percentage group 2 | directly measured |

xc22a201 | Preferred income distribution - Tax percentage group 3 | directly measured |

xc22a202 | Preferred income distribution - Tax percentage group 4 | directly measured |

xc22a203 | Preferred income distribution - Tax percentage group 5 | directly measured |

xc22a204 | Preferred income distribution - Tax percentage group 6 | directly measured |

xc22a205 | Preferred income distribution - Tax percentage group 7 | directly measured |

xc22a206 | Preferred income distribution - Tax percentage group 8 | directly measured |

xc22a207 | Preferred income distribution - Tax percentage group 9 | directly measured |

xc22a208 | Preferred equity distribution - Equity group 1 | constructed |

xc22a209 | Preferred equity distribution - Equity group 2 | constructed |

xc22a210 | Preferred equity distribution - Equity group 3 | constructed |

xc22a211 | Preferred equity distribution - Equity group 4 | constructed |

xc22a212 | Preferred equity distribution - Equity group 5 | constructed |

xc22a213 | Preferred equity distribution - Equity group 6 | constructed |

xc22a214 | Preferred equity distribution - Equity group 7 | constructed |

xc22a215 | Preferred equity distribution - Tax paid group 1 | constructed |

xc22a216 | Preferred equity distribution - Tax paid group 2 | constructed |

xc22a217 | Preferred equity distribution - Tax paid group 3 | constructed |

xc22a218 | Preferred equity distribution - Tax paid group 4 | constructed |

xc22a219 | Preferred equity distribution - Tax paid group 5 | constructed |

xc22a220 | Preferred equity distribution - Tax paid group 6 | constructed |

xc22a221 | Preferred equity distribution - Tax paid group 7 | constructed |

xc22a222 | Preferred equity distribution - Tax percentage group 1 | directly measured |

xc22a223 | Preferred equity distribution - Tax percentage group 2 | directly measured |

xc22a224 | Preferred equity distribution - Tax percentage group 3 | directly measured |

xc22a225 | Preferred equity distribution - Tax percentage group 4 | directly measured |

xc22a226 | Preferred equity distribution - Tax percentage group 5 | directly measured |

xc22a227 | Preferred equity distribution - Tax percentage group 6 | directly measured |

xc22a228 | Preferred equity distribution - Tax percentage group 7 | directly measured |

xc22a229 | Was it difficult to answer the questions? | directly measured |

xc22a230 | Were the questions sufficiently clear? | directly measured |

xc22a231 | Did the questionnaire get you thinking about things? | directly measured |

xc22a232 | Was it an interesting subject? | directly measured |

xc22a233 | Did you enjoy answering the questions? | directly measured |

xc22a234 | Starting date questionnaire | constructed |

xc22a235 | Starting time questionnaire | constructed |

xc22a236 | End date questionnaire | constructed |

xc22a237 | End time questionnaire | constructed |

xc22a238 | Duration in seconds | derived |

#### Questions

#### Questionnaire: Taxes on income and equity

The questionnaire was administered in Dutch.

Browse Taxes on income and equity#### Response Information

##### Response Overview

Selected number of household members: 5,485 (100.0%)Non-response: 2,112 (38.5%)

Response: 3,373 (61.5%)

Complete: 2,788 (50.8%)

Incomplete: 585 (10.7%)

##### Collection Events

Period

05-12-2022 to 31-12-2022

Sample

For December 2022, a random sample of 943 was drawn among panel members who completed the survey “Retirement ambition 2018”, plus a completely random sample of 3,550 panel members. For January 2023, an extra random sample of 992 panel members was drawn and the survey was repeated for the panel members who did not (completely) fill in the survey in December 2022. All selected panel members had to be head of the household, or a wedded partner, or an unwedded partner.

Collection Mode

internet survey

Fieldwork Note

A reminder was sent twice to non-respondents.

Period

02-01-2023 to 08-01-2023

Sample

For December 2022, a random sample of 943 was drawn among panel members who completed the survey “Retirement ambition 2018”, plus a completely random sample of 3,550 panel members. For January 2023, an extra random sample of 992 panel members was drawn and the survey was repeated for the panel members who did not (completely) fill in the survey in December 2022. All selected panel members had to be head of the household, or a wedded partner, or an unwedded partner.

Collection Mode

internet survey

Fieldwork Note

A reminder was sent twice to non-respondents.