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Are the MCVL tax data useful? Ideas for mining

Author

Listed:
  • José María Arranz

    (Universidad de Alcalá)

  • Carlos García Serrano

    (Universidad de Alcalá)

Abstract

This article analyzes the tax data from the Spanish “Continuous Sample of Working life”, which contains an overview for each fiscal year of all income tax withholdings and prepayments on earned income, economic activities and income assignments of salaried workers, pensioners and recipients of unemployment benefits. To that end, we present the characteristics of these data; we provide a detailed statistical description for the years 2004-2009, linked to information from personal files and those of contributors to the Spanish social security system; and we highlight the opportunities for analysis of some issues related to the labour market and income distribution.

Suggested Citation

  • José María Arranz & Carlos García Serrano, 2011. "Are the MCVL tax data useful? Ideas for mining," Hacienda Pública Española / Review of Public Economics, IEF, vol. 199(4), pages 151-186, December.
    • Handle: RePEc:hpe:journl:y:2011:v:199:i:4:p:151-186.
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    Citations

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    Cited by:

    1. David Troncoso-Ponce, 2017. "Faster estimation of discrete time duration models with unobserved heterogeneity using hshaz2," Working Papers 17.05, Universidad Pablo de Olavide, Department of Economics.
    2. José M. Arranz & Carlos García-Serrano, 2024. "Persistence of Overeducation Among Young Workers and Business Cycle," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 174(2), pages 769-793, September.
    3. Nagore García, Amparo & van Soest, Arthur, 2014. "Unemployment Transitions to Stable and Unstable Jobs Before and During the Crisis," IZA Discussion Papers 8121, Institute of Labor Economics (IZA).
    4. Amparo Nagore García & Arthur van Soest, 2017. "New job matches and their stability before and during the crisis," International Journal of Manpower, Emerald Group Publishing Limited, vol. 38(7), pages 975-995, October.
    5. David Troncoso-Ponce, 2018. "Estimation of competing risks duration models with unobserved heterogeneity using hsmlogit," Working Papers 18.03, Universidad Pablo de Olavide, Department of Economics.
    6. Cristina Lafuente, 2020. "Unemployment in administrative data using survey data as a benchmark," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 11(2), pages 115-153, June.
    7. Kyyrä, Tomi & Arranz, José M. & García-Serrano, Carlos, 2019. "Does subsidized part-time employment help unemployed workers to find full-time employment?," Labour Economics, Elsevier, vol. 56(C), pages 68-83.
    8. Vicente Núñez-Antón & Juan Manuel Pérez-Salamero González & Marta Regúlez-Castillo & Carlos Vidal-Meliá, 2020. "Improving the Representativeness of a Simple Random Sample: An Optimization Model and Its Application to the Continuous Sample of Working Lives," Mathematics, MDPI, vol. 8(8), pages 1-27, July.
    9. José M. Arranz & Carlos García†Serrano & Virginia Hernanz, 2018. "Short†Time Work and Employment Stability: Evidence from a Policy Change," British Journal of Industrial Relations, London School of Economics, vol. 56(1), pages 189-222, March.
    10. Cristina Lafuente, 2018. "The best of the two worlds: assessing the use of administrative data for the study of employment," Edinburgh School of Economics Discussion Paper Series 286, Edinburgh School of Economics, University of Edinburgh.
    11. Kyyrä, Tomi & Arranz, José María & García-Serrano, Carlos, 2017. "Does Part-Time Work Help Unemployed Workers to Find Full-Time Work? Evidence from Spain," IZA Discussion Papers 10770, Institute of Labor Economics (IZA).
    12. José M. Arranz & Carlos García Serrano & Virginia Hernanz, 2018. "Calidad del empleo: una propuesta de índice y su medición para el periodo 2005-2013," Hacienda Pública Española / Review of Public Economics, IEF, vol. 225(2), pages 133-164, June.
    13. Juan Manuel Pérez-Salamero & Marta Regúlez Castillo & Carlos Vidal Meliá, 2016. "Análisis de la representatividad de la MCVL: el caso de las prestaciones del sistema público de pensiones," Hacienda Pública Española / Review of Public Economics, IEF, vol. 217(2), pages 67-130, June.
    14. Pedro García-Castrillo & María A. González-Álvarez, 2021. "Inequality in the Face of Death: The Income Gradient in Mortality of the Spanish Pre-Recession Working-Age Population," IJERPH, MDPI, vol. 18(23), pages 1-13, November.

    More about this item

    Keywords

    tax data; MCVl; income; labour market; panel dat;
    All these keywords.

    JEL classification:

    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • H0 - Public Economics - - General
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • J3 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs

    Statistics

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