Share of income tax returns from 40.001 up to 50,000 EUR

Tax statistics are compiled on the basis of personal income tax returns at the place of residence. The year of income is the year for which taxes are due. Total net taxable income consists of all net professional income, net real estate income, net movable income and net miscellaneous income. To measure the dispersion of the income distribution, tax returns are classified in ascending order of income and divided into 4 equal parts separated by 3 quartiles (Q1: 25% of declarations have an income below Q1, Q2 = median income: 50% of returns have income below Q2, Q3= 75% of returns have income below Q3). Returns with zero taxable income are not taken into account in the calculations. The indicator reports the difference between the 3rd and 1st quartile at the median: (Q3-Q1)/Q2. The higher the interquartile coefficient, the higher the degree of income inequality. As it refers to the median value, it makes it possible to compare the dispersion of series whose median values are very different.