This paper builds Distributional National Accounts (DINA) using household survey data. We develop a transparent and reproducible methodology that uses only publicly available sources, provides highly comparable results well suited for policy analyses, and can be applied when administrative tax data are not available for research. We apply this methodology to build synthetic micro-datafiles for European countries that cover the entire distribution, include all income components separately, are consistent with national accounts, and preserve the detailed socioeconomic information available in the surveys. We discuss the methodological steps and their impact on the income distribution. In particular, we highlight the effects of imputations and the adjustment of variables to national accounts’ totals. Furthermore, we compare the different income concepts of the DINA and the EG-DNA approach in a consistent way. Overall, aligning household incomes with national accounts’ totals and imputing incomes from other sectors increases inequality in most countries, which underlines the importance of reconciling income distributions with macroeconomic aggregates.

中文翻译：

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带有家庭调查数据的分配国民账户 (DINA)：欧洲国家的方法和结果

本文使用家庭调查数据构建了分布式国民账户 (DINA)。我们开发了一种透明且可重复的方法，该方法仅使用公开可用的资源，提供非常适合政策分析的高度可比结果，并且可以在行政税数据不可用于研究时应用。我们应用这种方法为欧洲国家构建涵盖整个分布的合成微数据文件，分别包含所有收入组成部分，与国民账户一致，并保留调查中可用的详细社会经济信息。我们讨论了方法步骤及其对收入分配的影响。我们特别强调了估算的影响和变量对国民账户总额的调整。此外，我们以一致的方式比较了 DINA 和 EG-DNA 方法的不同收入概念。总体而言，将家庭收入与国民账户总额挂钩并估算其他部门的收入会增加大多数国家的不平等，这强调了协调收入分配与宏观经济总量的重要性。