Codebook
General warehouse structure
This section provides a comprehensive overview of the general structure of the data warehouse of the GC Wealth Project.
The data warehouse is organized in long format with a total of nine columns.
First of all, important information codifying the nature of the variable listed in the warehouse is stored in the column named varcode, and this is detailed in its own subsection below. Two additional columns store values related to each varcode. On the one hand, the column value stores numerical values like amounts in nominal currency, indices, shares, or rates. On the other hand, the column value_str stores textual information, such as details on how taxes are applied in a given country.
There are five additional columns providing geographical and temporal information, population of reference, and sources (GEO, GEO_long, year, percentile, source). The GEO column refers to 2-character ISO codes for countries, while the GEO_long column refers to their full name. The year column is an integer variable, while the percentile column defines the population to which each observation corresponds. This is a string variable that takes values such as “p0p100” when observations refer to the whole population, as mostly happens with the Wealth Topography dashboard. Other percentiles, as appear in the Wealth Inequality section, can be defined using values between 0 and 100. For instance, the top 0.1% share of the population would be referred to as “p99.9p100”. The source column contains information about the identifier of the specific source of the data.
Finally, the variable longname is a string variable providing a description in plain language of each observation. This is defined automatically by an algorithm that draws all labels from our codebook/dictionary file (named dictionary.xlsx), available in our GitHub repository.
Warehouse Columns
GEO
GEO_long
year
percentile
varcode
value
source
longname
last_update
Importantly, the data warehouse is also available in a more detailed version, which contains a long list of descriptive metadata information. The complete warehouse is warehouse_meta. Metadata include information such as comments on the methodology used to compile the data, and any limitations or caveats associated with the data, as well as detailed information about the definition of our variables, units of analysis, and full spelling of the sources of data, including links to full curated bibliographic citation details. The metadata version is essential for researchers and analysts who require a deeper understanding of the underlying data and its quality. It is available for download alongside the warehouse and can also be accessed through our website and repository.
The varcode
The varcode column allows users to identify the variable and concept at hand. It is also designed to indicate information about the specific warehouse section and sector, as well as section-specific information. Each varcode variable has a pre-determined structure, and consists of five main components: Section, Sector, Variable Type, Concept, and Section-Specific info.
The first 1-digit component, Section, defines the broad section in which the variable belongs, such as the Wealth Inequality or the Wealth Topography section.
The 2-digit Sector component provides additional granularity, such as the specific institutional sector being measured, e.g., the Household sector including the Non-Profit Institutions Serving Households.
The 3-digit Variable Type component denotes the type of variable being measured, e.g., the Gini coefficient, Top or Bottom shares, a tax threshold, or aggregate wealth.
The 6-digit Concept component provides more detailed information about the variable being measured, such as the specific metric being used, while the 2-digit Section-Specific component can be used to further characterize the variable within a particular section of the warehouse (e.g., in the context of the Taxes on Wealth section, each variable will be associated to a particular tax bracket if necessary).
| code | label | description |
|---|---|---|
| x | Estate, Inheritance, and Gift Taxes | The Estate, Inheritance, and Gift Taxes section contains a comprehensive database on the evolution of estate, inheritance, and gift (EIG) taxation, both across countries and (forthcoming) across the U.S. states. This section focuses on the taxation of wealth transfers, that is, transfers from one household or individual to another, either when the donor is living (inter vivos gifts) or at the time of the donor’s death (bequests). When assessing taxes, we distinguish among three types of taxes: those levied on estates (on the total amount bequeathed), on inheritances (on amounts received by individual recipients), and on gifts (given by living donors). The EIG sections contain information on statutory tax schedules, marginal tax rates, top marginal rates, exemption thresholds, and tax revenues. Information on effective taxation is also derived and presented. Understanding how governments tax these transfers is essential because bequests, inheritances, and inter vivos gifts are crucial economic resources for households and because their scale has increased substantially in recent decades relative to total national income. |
| t | Wealth Inequality Trends | The Wealth Inequality Trends section presents the first comprehensive compilation of cross-national time-series data on wealth inequality. This section contains wealth inequality indicators (such as top shares and Gini coefficients) for many countries, as estimated in the existing literature for several countries. These data are accompanied by Method Tables that provide systematic assessments of the underlying concepts, methods, and sources for the estimation of wealth inequality trends. This section provides access to, and detailed information about, wealth inequality across countries and over time — in a single venue. To date, there is no comprehensive database that offers “off the shelf” indicators for researchers or others interested in wealth inequality levels and trends. Estimates of wealth distributions are much less settled than those of income distributions, and there is substantial controversy about how wealth inequality has evolved in recent years. A core value-added of this section of our dashboard is that users have access to detailed information about the values provided and methodological information that will help them to navigate the inevitable complexity. |
| p | Wealth Topography | The Wealth Topography section includes cross-country data that captures, at the aggregate level, the evolution of household portfolios of assets and debt. Assets are metaphorically represented as “mountains and hills,” while debts are visualized as “seas” of debt. The data come from national accounts, household surveys, and a range of research projects and reports. These data offer a unique view of aggregate household balance sheets. Country-specific portfolios are shaped by, and reflect, national characteristics, including demographic trends, inflation and interest rates dynamics, features of financial and credit markets, the relative importance of stock exchanges versus banking systems, the strength of asset management industries, and the preferential tax treatment of assets, as well as the preferences of households and the generosity of pensions systems. |
| i | Inheritance Trends | The section on Inheritance Trends is coming soon. |
| z | Supplementary Variables | The supplementary variables provide additional context and comparability for the general warehouse data. They include data from sources such as the World Inequality Database (e.g., inflation adjustments, currency conversions, and macroeconomic metrics), the World Bank (e.g., country and income group classifications by region), and political data (e.g., government orientation based on party dominance). |
| code | label | description |
|---|---|---|
| na | National Level | The national sector gathers together all economic units controlled by residents' institutional sectors, such as government, households, businesses, and non-profits. It is distinct from the rest of the world sector. |
| hs | Households | The household sector gathers together all individuals or group of individuals who live together, who pool their income and wealth, and make joint economic decisions (e.g., consumption). The household sector is one of the institutional sectors constituting the national economy. |
| hn | Households & NPISH | The households and NPISH sector (non-profit institutions serving households) gathers together households (all individuals or group of individuals who live together, who pool their income and wealth, and make joint economic decisions) and non-profit organizations that primarily provide services to households (such as charities, religious institutions, and social clubs). The household and NPISH sector is one of the institutional sectors constituting the national economy. |
| np | NPISH | The NPISH (non-profit institutions serving households) sector gathers together non-profit organizations that primarily provide services to households. This includes organizations such as charities, religious institutions, and social clubs. The NPISH sector is one of the institutional sectors constituting the national economy. |
| tg | EIG Tax, general government level | The tax revenue information refers to the sum of estate, inheritance and gift taxes (EIG) for the general government sector. |
| gg | Gift Tax, general government level | The tax revenue information refers to gift tax for the general government sector. |
| tu | EIG Tax, applies to unknown | The status refers to a general estate, inheritance or gift tax, and the population group to which the tax is applied is not known from the sources available. |
| te | EIG Tax, applies to everybody | Estate, inheritance or gift tax levied on anyone regardless of the degree of kinship or relationship to the deceased/donor. |
| ec | Estate Tax for Children | Estate tax levied on children of the donor/decedent. The group also includes grandchildren, parents and grandparents, unless otherwise stated in the note. |
| es | Estate Tax for Spouse | Estate tax levied on the spouse of the donor/decedent. The group includes the legal cohabitant unless otherwise specified in the note. |
| el | Estate Tax for Siblings | Estate tax levied on the siblings of the donor/decedent. The group also includes children of siblings, unless otherwise stated in the note. |
| er | Estate Tax for Other Relatives | Estate tax levied on the relatives of the donor/decedent, excluding spouse, children, and siblings. |
| en | Estate Tax for Non-Relatives | Estate tax levied on individuals who are not related to the donor/decedent. |
| ee | Estate Tax for Everybody | Estate tax levied on anyone regardless of the degree of kinship or relationship to the deceased/donor. This sector is used also if the estate tax is not levied. |
| eu | Estate Tax, applies to unknown | The population group to which the estate tax applies is not known from the sources available. |
| ic | Inheritance Tax for Children | Inheritance tax levied on children of the donor/decedent. The group also includes grandchildren, parents and grandparents, unless otherwise stated in the note. |
| is | Inheritance Tax for Spouse | Inheritance tax levied on the spouse of the donor/decedent. The group includes the legal cohabitant unless otherwise specified in the note. |
| il | Inheritance Tax for Siblings | Inheritance tax levied on the siblings of the donor/decedent. The group also includes children of siblings, unless otherwise stated in the note. |
| ir | Inheritance Tax for Other Relatives | Inheritance tax levied on the relatives of the donor/decedent, excluding spouse, children, and siblings. |
| in | Inheritance Tax for Non-Relatives | Inheritance tax levied on individuals who are not related to the donor/decedent. |
| ie | Inheritance Tax for Everybody | Inheritance tax levied on anyone regardless of the degree of kinship or relationship to the deceased/donor. This sector is used also if the inheritance tax is not levied. |
| iu | Inheritance Tax, applies to unknown | The population group to which the inheritance tax applies is not known from the sources available. |
| gc | Gift Tax for Children | Gift tax levied on children of the donor/decedent. The group also includes grandchildren, parents and grandparents, unless otherwise stated in the note. |
| gs | Gift Tax for Spouse | Gift tax levied on the spouse of the donor/decedent. The group includes the legal cohabitant unless otherwise specified in the note. |
| gl | Gift Tax for Siblings | Gift tax levied on the siblings of the donor/decedent. The group also includes children of siblings, unless otherwise stated in the note. |
| gr | Gift Tax for Other Relatives | Gift tax levied on the relatives of the donor/decedent, excluding spouse, children, and siblings. |
| gn | Gift Tax for Non-Relatives | Gift tax levied on individuals who are not related to the donor/decedent. |
| ge | Gift Tax for Everybody | Gift tax levied on on anyone regardless of the degree of kinship or relationship to the deceased/donor. This sector is used also if the gift tax is not levied. |
| gu | Gift Tax, applies to unknown | The population group to which the gift tax applies is not known from the sources available. |
| pr | Property Tax on Real Estate | Property tax on any real estate property owned by individuals resident in the country. |
| wf | Net Wealth Tax on Financial Assets | Wealth tax on movable property (financial wealth) owned by individuals resident in the country, net of debt. |
| wt | Net Wealth Tax on Total Net Worth | Wealth tax on movable property and immovable property owned by individuals resident in the country, net of debt. |
| code | label | description |
|---|---|---|
| dsh | Share of Total Net Wealth | The share of total net wealth refers to the percentage of the overall net wealth that individuals, household, or group owns. Net wealth is the value of assets (such as property, investments, and savings) minus any liabilities (such as debts or loans). For example, if the total net wealth of a country is €10,000 billion and a group's net wealth is €2,000 billion, their share of total net wealth would be 20%. |
| owr | Ownership Rate | Share of ownership rate of a specific asset or good. |
| csh | Composition Share | Composition share refers to the proportion or percentage of a particular category or component within a larger group or total. In the context of a wealth portfolio, composition share would refer to the percentage of a household's or a country's total wealth that is invested in a particular asset class, such as stocks, bonds, real estate, or cash. For example, if an individual's total wealth is €1 million and €400,000 of that is invested in stocks, the composition share of stocks in their wealth portfolio would be 40%. |
| rat | Rate | In general, a rate is expressed as a percentage. For instance, the marginal inheritance tax rate is the amount of tax that is paid on an additional dollar of inheritance received. It represents the rate at which a person's tax liability increases as their inheritance increases. The concept can also be applied to the saving rate which refers to the percentage of disposable income that is saved or not spent on consumption. |
| gin | Gini Coefficient | The Gini coefficient is a statistic that summarizes the overall distribution of income or wealth that is commonly published by statistical agencies. The coefficient ranges from 0 (perfect equality) to 100 (maximum inequality). A Gini coefficient of G per cent means that, if we take any 2 households from the population at random, the expected difference is 2G per cent of the mean. So that a rise in the Gini coefficient from 30 to 40 per cent implies that the expected difference (in wealth for instance) has gone up from 60 to 80 per cent of the average wealth. |
| avg | Average Wealth | Average wealth refers to the total value of assets (such as property, savings, investments, and other financial assets) owned by a group of individuals or households divided by the total number of individuals or households in that group. |
| rto | Ratio | A ratio describes the relationship between two quantities and is expressed as the quotient of one quantity divided by another. For example, if a country's total private net wealth is €10,000 billion and its total national income is €2,000 billion, the ratio of private wealth to national income is 5 to 1, as total private wealth is five times the amount of national income. |
| thr | Threshold | A threshold represents a minimum or maximum value that must be met or exceeded, for instance, the minimum value of net wealth that is needed for an individual to belong to the group of the richest 1% of adults, or the maximum value of net wealth that is needed for an individual to belong to the group of the poorest 50% of adults. |
| cat | Categorical Variable | A categorical variable represents data that can be divided into groups or categories. |
| agg | Aggregate | Aggregate value for a given institutional sector. The value is reported without knowing whether transactions that occur between units within the same sector are eliminated or kept during the aggregation. |
| agc | Aggregate (Consolidated) | Aggregate value for a given institutional sector for which transactions that occur between units within the same sector are eliminated. |
| agn | Aggregate (Non-consolidated) | Aggregate value for a given institutional sector for which transactions that occur between units within the same sector are not eliminated. This may result in double-counting of assets and liabilities |
| tot | Total | It represents the total value of a variable. For instance, total population, or total revenue raised from the inheritance tax. |
| per | Period | Numeric values that refer to a period (year, month, quarter). |
| code | label | description |
|---|---|---|
| netwea | Net Wealth | Net wealth is the sum of all tangible assets (real estate properties and land, valuables, plants, machineries, equipment, etc.) and intangible assets (stocks, bonds, balances of current, saving, and investment accounts, private pension and life insurance funds, etc.) minus the sum of all debts and liabilities (mortgages, loans, and credit card debt). |
| nnhass | Financial Assets & Fixed Capital of Personal Businesses | Sum of all financial assets (such as stocks, shares or equities in corporations and quasi-corporations, corporate and government bonds, mutual funds, cash, current, savings and investment accounts, time deposits or certificates of deposit (CDs), accumulated balance in private pension funds, cash or reserve value of life insurance funds, etc.) and the fixed capital stock of small personal businesses of producer households (such as plants, machinery, equipment, inventories, software, and goodwill). |
| fliabi | Debt | Debts, or liabilities, are financial obligations that generally result from borrowing. For households, the most common form of debt is the mortgage, a loan taken out by an individual or a household to purchase a home or other real estate properties. Other forms of debt include credit card debts, auto loans, and student loans. |
| fliabm | Debt secured by a mortgage | Debt secured by a mortgage are loans taken out by an individual or a household to purchase a home or other real estate properties. |
| facdbl | Cash, Deposits, Bonds & Loans | Cash can be held in the form of banknotes, coins, or digital currency. Bonds represent a loan made by households to a corporation or government entity and provide a fixed return to the investor in the form of interest payments. Deposits include both current accounts (available on demand) and savings accounts (generally interest-bearing instruments with limited withdrawal). Loans are the money lent to individuals or households for which they owe the principal and interest to the creditors. |
| fadepb | Bank accounts | Current or savings accounts held at a bank (traditional bank only) |
| fadepo | Deposits | Deposits include both current accounts (available on demand) and savings accounts (generally interest-bearing instruments with limited withdrawal). |
| faeqfd | Stocks, Business Equities & Fund Shares | Stocks (or shares) and business equities are securities representing the ownership in a corporation or quasi-corporation and entitling the holder to a portion of the company's profits. Fund shares represent the participation in mutual or investment funds which are investment vehicles that pool together money from multiple investors to purchase a portfolio of securities such as stocks, bonds, or other assets. |
| falipe | Pensions & Life Insurance | Private pension assets refer to funds that are set aside by an individual (or an employer) to provide income during retirement (excluding public pension and social security schemes). Pension assets can take the form of defined benefit plans (retirement income benefits are fixed) or defined contribution plans (retirement income benefits are dependent on contributions). Life insurance assets refer to the cash value or reserve value of a life insurance policy (where the policyholder pays premiums in exchange for a death benefit that is paid out to their beneficiaries upon their death). |
| nfabus | Fixed Capital of Personal Businesses | Fixed capital of small personal businesses represents the non-financial assets that are used by a small personal business to produce goods or services and to support the ongoing operations of the business. This category includes both tangible assets (such as plants, machineries, equipment, inventories, valuables) and intangible assets (such as software and goodwill). |
| nfadur | Durable Goods | Durable goods are goods used by households and individuals for consumption that may be used repeatedly over time (such as appliances, furniture, vehicles, boats, aircrafts, jewelry, antiques, works of art, and collections). |
| offsho | Offshore Financial Wealth | Total value of bank deposits, and portfolios of financial securities held in offshore accounts and likely unreported in official statistics (but excluding foreign real estate, or valuables and works of art held abroad in vaults and “freeports”). |
| etnweg | Inheritances & Gifts | Inheritances & Gifts refers to wealth left at death (bequests) and intervivos gifts and donations. The value refers to the value of all possessions, tangible and intangible assets left at death, and to the value of all assets donated in life. |
| etnwea | Inheritances | Inheritances refer to wealth left at death (bequests), namely the value of all possessions, tangible and intangible assets left at death. |
| nfahou | Housing & Land | Housing identifies the value of residential buildings or structures that are owned by households (may include single-family homes, apartments, condominiums, and other types of housing). Land assets include agricultural land, residential land, commercial land, and industrial land. |
| nfhous | Housing | Housing identifies the value of residential buildings or structures that are owned by households (may include single-family homes, apartments, condominiums, and other types of housing). |
| nfalan | Land | Land assets include agricultural land, residential land, commercial land, and industrial land. |
| averat | Average Effective Tax Rate | The average tax rate is computed as the ratio between official tax revenue and estimate total tax base (e.g. the average effective wealth transfers tax rate is computed as the total EIG tax revenue divided by the total flow of inheritances and gifts in a given year). |
| status | Tax Indicator | Whether or not the country levies the specified tax for the given year. It is encoded as a 0/1 indicator variable. |
| diftax | Different Tax Indicator | Whether the EIG tax is levied through another type of tax (e.g., PIT, capital income, etc.). |
| firsty | First Year for Tax | The first year the specified tax is introduced in the country. It may predate the year of legal birth of the country, such as in the case of unified kingdoms or of former colonies. |
| typtax | Type of Tax | The structure of the adjusted tax schedule, if applicable. The variable is encoded as follows: 1 lump-sum (fixed); 2 flat (proportional with a single rate applied to all tax base); 3 progressive (proportional with tax rates increasing with the tax base); 4 progressive by brackets (proportional with tax rates increasing with the tax base, with different portions of the tax base - brackets - taxed at different rates); -998 (_na) not applicable because the tax is not levied or there is full exemption. The type of tax is based on the number of positive tax rates included in the adjusted tax schedule. |
| exempt | Exemption Threshold | The exemption threshold in local currency units applicable to the sector, assuming no additional exemptions, credits or relief apply. It is reported as zero in case of no exemption, as -997 (_and_over) in case of full exemption (no tax is due), as -998 (_na) if it is not applicable because the tax is not levied. |
| toplbo | Top Marginal Rate Applicable From | The minimum amount in local currency units including and above which the top rate for the specified tax applies to the sector. It is encoded as zero in case the tax is not levied or there is full exemption. |
| toprat | Top Marginal Rate | The highest statutory rate for the specified tax. It is encoded as zero in case the tax is not levied or there is full exemption. |
| adjlbo | Lower Bound for Exemption-adjusted Tax Bracket | The value of tax base over which the tax rate applies in local currency units, adjusted to include the exemption amount in the tax schedule as a zero rate bracket, if needed. |
| adjubo | Upper Bound for Exemption-adjusted Tax Bracket | The highest tax base value for which the tax rate applies in local currency units, adjusted to include the exemption amount in the tax schedule as a zero rate bracket, if needed. It takes value -997 (_and_over) for the highest bracket if the interval is open. |
| adjmrt | Marginal Rate for Exemption-adjusted Tax Bracket | The rate of taxation on tax base values between the bracket lower bound and the bracket upper bound, adjusted to include the exemption amount in the tax schedule as a zero rate bracket, if needed. It is reported as zero in case the tax is not levied and for the exemption bracket. |
| homexe | Family Home Exempt | Whether the family home (i.e. the habitual abode) is exempt from taxation. It takes value -998 if it is not applicable because the tax is not levied. |
| bssexe | Family Business Exempt | Whether the family business is exempt from taxation. It takes value -998 if it is not applicable because the tax is not levied. |
| revenu | Total Revenue from Tax | Total revenue from the specified tax at all government levels in local currency units. |
| prorev | Total Revenue from Tax as % of Total Tax Revenue | Total revenue from the specified tax at all government levels as a percentage of total tax revenue. |
| revgdp | Total Revenue from Tax as % of Gross Domestic Product | Total revenue from the specified tax at all government levels as a percentage of GDP. |
| code | label | description | section |
|---|---|---|---|
| ia | Individuals - Adults | Estimates of wealth inequality refer to the distribution across individual holders (depending on the source, at least 15, 16, 18, or 20 years old). In rare cases, this label also refers to individuals assumed to be holding the equivalized wealth of the household. The equivalence scale used in most cases is the “modified OECD scale,”, which gives a weight of 1 to the first adult, of 0.5 to each additional adult, and of 0.3 to each child. This means that total wealth of a family of 2 adults and 2 children is divided by 2.1. In other rare cases, it refers to the distribution across all individuals, irrespective of their age. | Wealth Inequality Trends |
| es | Individuals - Adults (equal split) | Total wealth of the household is divided equally between the two adult partners. Adults are generally defined as individuals at least 18 or 20 years old. This category could also include cases in which total wealth of the household is divided equally among all members of the household. | Wealth Inequality Trends |
| tu | Tax Units | Data on wealth holding refer to a group of individuals who are subject to the same tax laws (tax unit). In most cases, a tax unit is composed of one or more people who file a tax return together, such as a married couple filing jointly or a family filing as dependents on a parent's tax return. | Wealth Inequality Trends |
| ho | Households | Data on wealth holding refer to a household, defined as a group of people who live together in the same dwelling unit. The members of a household may be related by blood, marriage, or adoption, or they may be unrelated individuals who have chosen to live together for other reasons. | Wealth Inequality Trends |
| ga | Gross Assets | Gross assets are the total value of all assets before subtracting the value of debts and liabilities. | Wealth Topography |
| na | Net Assets | Net assets are the total value of all assets after subtracting the value of debts and liabilities. | Wealth Topography |
| lb | Liabilities | Liabilities are financial obligations or debts that an individual, company, or organization owes to another party. | Wealth Topography |
| __ | Not Applicable | Not Applicable | Wealth Topography |
| 00 | Non-Bracket Specific | A general variable not referring to any specific bracket of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 01 | Bracket n 01 | A tax policy variable applicable to the bracket n 01 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 02 | Bracket n 02 | A tax policy variable applicable to the bracket n 02 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 03 | Bracket n 03 | A tax policy variable applicable to the bracket n 03 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 04 | Bracket n 04 | A tax policy variable applicable to the bracket n 04 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 05 | Bracket n 05 | A tax policy variable applicable to the bracket n 05 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 06 | Bracket n 06 | A tax policy variable applicable to the bracket n 06 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 07 | Bracket n 07 | A tax policy variable applicable to the bracket n 07 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 08 | Bracket n 08 | A tax policy variable applicable to the bracket n 08 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 09 | Bracket n 09 | A tax policy variable applicable to the bracket n 09 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 10 | Bracket n 10 | A tax policy variable applicable to the bracket n 10 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 11 | Bracket n 11 | A tax policy variable applicable to the bracket n 11 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 12 | Bracket n 12 | A tax policy variable applicable to the bracket n 12 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 13 | Bracket n 13 | A tax policy variable applicable to the bracket n 13 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 14 | Bracket n 14 | A tax policy variable applicable to the bracket n 14 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 15 | Bracket n 15 | A tax policy variable applicable to the bracket n 15 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 16 | Bracket n 16 | A tax policy variable applicable to the bracket n 16 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 17 | Bracket n 17 | A tax policy variable applicable to the bracket n 17 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 18 | Bracket n 18 | A tax policy variable applicable to the bracket n 18 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 19 | Bracket n 19 | A tax policy variable applicable to the bracket n 19 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 20 | Bracket n 20 | A tax policy variable applicable to the bracket n 20 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 21 | Bracket n 21 | A tax policy variable applicable to the bracket n 21 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 22 | Bracket n 22 | A tax policy variable applicable to the bracket n 22 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 23 | Bracket n 23 | A tax policy variable applicable to the bracket n 23 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 24 | Bracket n 24 | A tax policy variable applicable to the bracket n 24 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 25 | Bracket n 25 | A tax policy variable applicable to the bracket n 25 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 26 | Bracket n 26 | A tax policy variable applicable to the bracket n 26 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 27 | Bracket n 27 | A tax policy variable applicable to the bracket n 27 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 28 | Bracket n 28 | A tax policy variable applicable to the bracket n 28 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 29 | Bracket n 29 | A tax policy variable applicable to the bracket n 29 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| ef | Economic Flow | Estimates from national accounts | Inheritance Trends |
| ff | Fiscal Flow | Estimates from fiscal records | Inheritance Trends |