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Laun, verðlag, tekjur, neysla
Tafla 12.18. Framtaldar tekjur til skatts 1983-1996
Table 12.18. Income according to tax returns 1983-1996
1983 1984 1985 1986 1987 1988 1989
Helstu liðir á skattframtölum Milijónir króna 1. Launatekjur 29.395 38.087 54.681 73.753 107.424 129.756 147.258
þ.a. laun 26.045 33.566 47.866 64.155 93.777 115.965 131.095
2. Frádráttur starfstengdra hlunninda 1.102 1.738 2.635 3.664 2.550 1.976 2.621
3. Atvinnutekjur 28.293 36.349 52.046 70.089 104.874 127.780 144.637
4. Lífeyristekjur 2.717 3.580 5.398 6.796 9.672 12.679 14.897
5. Aðrar tekjur 92 125 178 204 386 720 1.289
6. Nettó eignatekjur 227 267 392 472 958 842 637
7. Hreinar tekjur af atvinnurekstri 350 519 785 1.140 1.144 3.212 4.249
8. Ymsir frádrættir 2.778 3.637 5.547 3.804 5.287 283 304
9. Alag á tekjuskattstofn 1.623 2.251 3.904 4.661 6.048 11.762 12.211
10. Fastur frádráttur 3.420 4.377 6.017 8.300 14.311 - -
Tekjuskattstofn 27.146 35.187 51.129 68.210 104.002 156.713 177.622
Eignarskattstofn 94.821 120.671 157.863 196.408 262.464 335.193 389.779
Meðaltekjur á framteljanda Þús. kr.
Atvinnutekjur
Allir framteljendur 202 258 367 485 697 879 939
Kvæntir karlar 320 410 583 769 1.114 1.351 1.623
Giftar konur 125 161 234 316 455 562 639
Hjón og sambúðarfólk 420 541 776 1.032 1.492 1.809 2.107
Einhleypir 164 208 295 390 558 686 725
Allir karlar 265 340 481 632 913 1.109 1.261
Allar konur 129 164 237 318 454 561 622
Heildartekjur
Allir framteljendur 212 268 388 507 709 879 948
Kvæntir karlar 341 433 619 813 1.138 1.397 1.617
Giftar konur 133 169 254 335 466 595 661
Hjón og sambúðarfólk 469 596 864 1.138 1.586 1.971 2.223
Einhleypir 177 221 320 416 584 727 766
Allir karlar 283 357 512 668 936 1.150 1.266
Allar konur 140 175 261 343 479 606 666
Skýring: Þessi tafla er unnin upp úr framtöldum tekjum einstaklinga til skatts. Rétt er að benda á að nokkur mismunur er á skilgreiningu einstakra liða vegna
breytinga á lögum um tekju- og eignarskatt frá ári til árs. Þetta á sérstaklega við um árið 1988 en umfangsmikil breyting var gerð á skattalögum á því ári, m.a.
með upptöku staðgreiðslu skatta. í þessum breytingum fólst m.a. að frádráttarliðum var fækkað stórlega og hækkaði tekjuskattstofn vegna þessa. Álag á
tekjuskattstofn manna sem annað hvort skila ekki framtali eða skila ófullkomnu framtali kemur fram í lið 9. Fasti frádrátturinn í lið 10 er 10% af samtölu
nettólaunatekna (liður 3) og lífeyristekna. Við útreikninga á meðaltekjum á framteljanda í neðri hluta töflunnar er tekjulausum framteljendum sleppt. Note: The
table is based on personal tax retums. Owing to changes in tax legislation the definitions ofsome income components have changed substantially, in particular
for 1988. With the 1988 tax reform many tax deductions were abolished and others limited severely, which raised the income tax base. Assessed income, item
9 above, derivesfrom the tax authorities ’ assessment ofincome ofnon-filing persons or changes made to incomplete tax retums. Those declaring no income are
omitted in calculations ofaverage income (in the second part ofthe table).
Heimild: Þjóðhagsstofnun. Source: National Economic Institute.
Laun, verðlag, tekjur, neysla
187
1990 1991 1992 1993 1994 1995 1996
Main income components
Milion ISK
166.906 184.638 187.631 188.802 192.998 203.768 222.633 Income from employment
148.003 164.118 166.406 167.088 172.041 181.648 199.304 Ofwhich: Wages and salaries
3.209 3.675 3.803 3.934 4.246 7.075 10.961 Deduction for work-related exp.
163.697 180.963 183.829 184.868 188.752 196.693 211.671 Net income from employment
17.709 20.292 21.671 22.785 23.997 25.611 27.165 Pensions
1.541 1.480 2.335 4.198 3.462 4.446 4.268 Other income
-258 732 1.211 796 134 80 -332 Net income from property
5.727 6.513 6.792 5.580 6.355 6.597 6.690 Net entrepreneurial income
649 700 700 858 1.105 3.619 7.111 Miscellaneous deductions
10.763 12.107 12.218 13.041 12.604 13.271 15.896 Assessed income
- - - - - Basic tax allowance
198.532 221.391 227.347 229.322 235.340 244.978 26.338 Income tax base
434.974 454.384 470.714 473.008 473.448 467.626 473.541 Net wealth tax base Average incomeperfilingperson Thous. ISK Net income from employment
1.055 1.154 1.181 1.183 1.209 1.272 11.384 Total
1.830 2.001 2.043 2.051 2.092 2.218 2.402 Married males
722 806 838 850 881 937 1.023 Married females
2.373 2.598 2.657 2.669 2.730 2.899 3.152 Couples, married or cohabiting
805 880 881 863 884 921 1.007 Single persons
1.418 1.546 1.570 1.568 1.596 1.682 1.829 Males, total
695 768 797 806 830 875 952 Females, total Gross income
1.054 1.156 1.211 1.211 1.228 1.289 1.396 Total
1.808 1.977 1.928 1.932 1.954 2.047 2.211 Married males
738 823 865 874 896 957 1.040 Married females
2.483 2.726 2.758 2.773 2.819 2.976 3.225 Couples, married or cohabiting
843 925 945 935 956 998 1.084 Single persons
1.410 1.539 1.563 1.560 1.579 1.651 1.790 Males, total
737 817 860 864 881 931 1.008 Females, total