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Personal income taxes

The purpose of personal income taxation is to give information about tax bases, tax calculations and the various tax concepts, and also give a description of provisional and final tax. The statistic covers from 1994 and is published yearly in September. The Statistics was first time published in 1903, but in its current form the statistics covers from 1994.

Statistical presentation

The statistics is a yearly description of the personal income- and wealth taxes, as they are in the final assessment. The statistic gives information about tax bases, tax calculations and the various tax concepts.

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Statistical processing

Data is extracted annually from the Danish Tax Agency. Not all taxable persons are included in the data extract, so income tax is calculated for the missing persons, so that it is possible to describe the development for all taxable persons. Validation takes place by comparing the level of total income taxes in relation to the previous year, where, among other things, account is taken of both cyclical fluctuations and any tax rate changes. Data for the previous two years is also updated as new data is available where similar validation is done.

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Relevance

The statistics are part of the general economic debate. The statistics is in demand from ministries, politicians, public and private institutions, researchers, enterprises and news media. The statistics often gets a lot of attention in the media and amongst other professional users.

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Accuracy and reliability

In the first dissemination of the statistics, some information for some taxpayers is missing. The tax payments of these persons are therefore calculated to give an overall picture of the development in income taxes for persons. Also in the final version of the statistics, some taxpayers' information is missing, the statistics therefore contain calculated figures. In the preliminary versions of the statistics, individual tax types are corrected for biases, as these tax types are potentially underestimated in relation to the final value.

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Timeliness and punctuality

The Statistics are published yearly in September. The first version of the preliminary income taxes is published in September after the end of the income year. The final income taxes are published three years after the end of the income year in question. Publications are released on time, as stated in the release calendar.

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Comparability

The statistic was first introduced in 1903. Both income and deduction concepts were changed with the tax reform in 1987, which makes it very difficult to compare the taxes before and after the reform. Before, the numbers were split into gross income and deductions, but after, it is split into personal income, capital income, and deductions. The taxation structure differs greatly across countries, which makes international comparison difficult. Furthermore, It is possible from 2017 to connect personal income taxes and national accounts by using a bridge table between the two statistics.

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Accessibility and clarity

These statistics are published annually in a Danish press release. In the StatBank the figures are published under Personal income taxes. Further information can be found at the subject page for Taxes and duties.

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