Comparative Research with Net and Gross Income Data: An Evaluation of Two Netting Down Procedures for the LIS Database
研究了两种将毛收入数据转换为净收入数据的程序，评估其对跨国和趋势分析中数据可比性的改进效果，发现虽能减少偏差但部分情况下仍存在显著偏差。
Researchers seeking to perform country‐comparative and trend analyses using income data have to account for the fact that income surveys differ in whether income is measured gross or net of taxes and contributions. We discuss, develop, and evaluate two ‘netting down procedures’ for data in the LIS Database. Evaluations of these netting down procedures indicate that comparisons across gross and net datasets can be greatly improved when netting down procedures are applied. In several cases, however, substantial amounts of bias remain.