The data used in the study are from the 1974, 1981 and 1991 Level of Living
Surveys. The definitions of variables can be found in the code-books for the
surveys. These code-books can be obtained from the Swedish Institute for
Social Research at Stockholm University.
The sample selection rules were the following:
The samples consist of married males in ages 20-60. Farmers, pensioners,
students, and those with more than 4 weeks of sick leave, those liable for
military service and self-employed were deleted. Excluding observations with
missing or incomplete data on income and wage rates, the sample used in
estimation consists of 777 observations for 1974, 863 for 1981 and 678 for
1991.
1974:
In the code-book variables are denoted Vx, where x is a 1, 2 or 3 digit
number. Some variables are denoted Px, where x is a 1, 2 or 3 digit number.
These variables are register data.
We have used the following variables.
V63 housing cost 1973
V230 respodent's education
V717 mortgage 1973
V727 gross wage rate
V789 hours of work
V821 age
V822 taxable labor income 1973
V828 assessed income 1973
V829 taxable income 1973
V847 gross total income of the spouse 1973
V848 spouse's taxable income 1973
V910-V909-V912-V913 disposable income of the spouse 1973
V950+V951+V952 number of children
P122 household taxable income 1971
P125 household wealth 1971
1981:
In the code-book variables are denoted Ux, where x is a 1, 2 or 3 digit
number. Some variables are denoted Rx, where x is a 1, 2 or 3 digit number.
These variables are register data. Variables denoted Mx are defined in the
same way as Rx, but they concern the spouse of the respondent.
We have used the following variables.
U11 birth year, used to calculate age
U104+U105+U106 number of children
U138 respodent's education
U87 net housing cost 1980
U283 hours of work
U443 gross wage rate
R40 itemized deductions 1978
M40 spouse's itemized deductions 1978
R43 taxable income 1978
M43 spouse's taxable income 1978
R50+M50 household wealth 1978
R167 local tax 1980
R168 local tax 1980
R169 local tax 1980
R195 taxable labor income 1980
R208 taxable income 1980
M208 spouse's taxable income 1980
R211 guarantee tax amount on ratable value of home 1980
M211 guarantee tax amount on ratable value of home 1980; spouse
M217+M218 total tax paid by the spouse 1980
R270 assessed income 1980
M270 assessed income of the spouse 1980
M286 educational loan 1980
M287 educational grant 1980
M290 repayment on educational loan 1980
1991:
In the code-book variables are denoted Yx, where x is a 1, 2 or 3 digit
number. Some variables are denoted Ix or Kx, where x is a 1, 2 or 3 digit
number. These variables are register data. Variables denoted Jx or Lx are
defined in the same way as Ix and Kx, but they concern the spouse of the
respondent.
We have used the following variables.
Y11 birth year, used to calculate age
Y61+Y62 number of children
Y114 dwelling area
Y123 type of occupancy (home ownership, rental etc)
Y125 rental cost apartment 1990
Y127 taxassessed value of the house 1990
Y164 respodent's education
Y360 hours of work
Y472 gross wage rate
Y656 variable describing the type of region where the individual
lives
K50 taxable labor income 1990
L50 taxable labor income of the spouse 1990
K58 itemized deductions 1990
L69 spouse's taxable income 1990
K70 assessed income 1990
L70 gross total income of the spouse 1990
L83 total tax paid by the spouse 1990
K100 local tax 1990
K189+L189 household child allowance 1990
J246+I246 household taxable labor income 1987
I273 household wealth 1987
I329 household taxable income 1987