Estimating Compensation of Employees Based on Taxation Data

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2017-10-10 DOI:10.1111/jere.12158

Hiroyuki Fujiwara, Yasutaka Ogawa

引用次数: 4

Abstract

In this paper, we develop a novel approach to estimate the compensation of employees as a portion of Japan's gross domestic income. The methodology is characterized by its extensive use of comprehensive taxation data, and all data used is publicly available. Our estimates turn out to be larger than the numbers in the official statistics, and the difference has been widening in recent years. In addition, the discrepancy of the two estimates for net lending/borrowing between non-financial and financial transactions accounts (in theory, they should be the same) shrinks when the former is recalculated based on our estimates, both for households and for corporations.

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基于税务数据的员工薪酬估算

在本文中，我们开发了一种新的方法来估计雇员的薪酬作为日本国内总收入的一部分。该方法的特点是广泛使用综合税收数据，所使用的所有数据都是公开的。我们的估计结果比官方统计的数字要大，而且近年来差距一直在扩大。此外，当根据我们的估计重新计算非金融交易账户和金融交易账户之间的净借贷(理论上，它们应该是相同的)时，前者的差异会缩小，无论是对家庭还是对企业。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.