This appendix contains Table 1A.1 with details of the income tax sources, Table 1A.2 with the reference totals used, Tables 1A.3 to 1A.5 with results on income levels and shares, and Tables 1A.6 and 1A.7 on wage levels and shares.
Table 1A.1 References of official publications with India’s income tax tabulations by income bracket, 1922 2000
Assessment
Year Exact name of publication
Publisher, place and year of
publication Table number
1922 3 ‘All India Income tax Returns for the year . . .’
Central Board of Revenue, Superintendent Government Printing, Calcutta, 1924
Return IV
1923 4 ‘All India Income tax Report and Returns for the year . . .’
Central Board of Revenue, Government of India Press, Calcutta, 1925
Return IV
1924 5 ‘All India Income tax Report and Returns for the year . . .’
1925 6 ‘All India Income tax Report and Returns for the year . . .’
1926 7 ‘All India Income tax Report and Returns for the year . . .’
1927 8 ‘All India Income tax Report and Returns for the year . . .’
1928 9 ‘All India Income tax Report and Returns for the year . . .’
1929 30 ‘All India Income tax Report and Returns for the year . . .’
1930 1 ‘All India Income tax Report and Returns for the year . . .’
1931 2 ‘All India Income tax Report and
1932 3 ‘All India Income tax Report and Returns for the year . . .’
Central Board of Revenue, Government of India Press, New Delhi, 1934
Return IV
1933 4 ‘All India Income tax Report and Returns for the year . . .’
Central Board of Revenue, Government of India Press, New Delhi, 1935
Return IV
1934 5 ‘All India Income tax Report and Returns for the year . . .’
Central Board of Revenue, Government of India Press, Delhi, 1936
Return IV
1935 6 ‘All India Income tax Report and Returns for the year . . .’
Central Board of Revenue, Government of India Press, Delhi, 1937
Return IV
1936 7 ‘All India Income tax Report and Returns for the year . . .’
Central Board of Revenue, Government of India Press, Delhi, 1938
Return IV
1937 8 ‘All India Income tax Report and Returns for the year . . .’
Central Board of Revenue, Government of India Press, Calcutta, 1939
Return IV
1938 9 ‘All India Income tax Report and Returns for the year . . .’
Central Board of Revenue, Government of India Press, Calcutta, 1940
Return IV
1939 40 ‘All India Income tax Report and Returns for the year . . .’
Central Board of Revenue, Government of India Press, Calcutta, 1941
Return IV
1940 1 ‘All India Income tax Report and Returns for the year . . .’
Central Board of Revenue, Government of India Press, Calcutta, 1942
Statement 5
1941 2 ‘All India Income tax Report and Returns for the year . . .’
Central Board of Revenue, Government of India Press, Calcutta, 1943
Statement 5
1942 3 ‘All India Income tax Report and Returns for the year . . .’
Central Board of Revenue, Government of India Press, Calcutta, 1944
Statement 5
1943 4 Not available Not available N.a.
1944 5 ‘All India Income tax Report and Returns for the year . . .’
Central Board of Revenue, Government of India Press, Calcutta, 1947
Statement 5
1945 6 ‘All India Income tax Report and Returns for the year . . .’
Central Board of Revenue, Government of India Press, Calcutta, 1948
Statement 5
1946 7 ‘All India Income tax Report and Returns for the year . . .’
Central Board of Revenue, Government of India Press, Calcutta, 1950
Statement 5
1947 8 Not available Not available N.a.
1948 9 ‘All India Income tax Revenue Statistics for the year . . .’
Central Board of Revenue, Government of India Press, Calcutta, 1950
Statement 5
1949 50 ‘All India Income tax Revenue Statistics for the year . . .’
Abhijit Banerjee and Thomas Piketty 21
Table 1A.1 Continued Assessment
Year Exact name of publication
Publisher, place and year of
publication Table number
1950 1 ‘All India Income tax Revenue Statistics for the year . . .’
Central Board of Revenue, Government of India Press, Calcutta, 1952
Statement 5
1951 2 ‘All India Income tax Revenue Statistics for the year . . .’
Central Board of Revenue, Government of India Press, Calcutta, 1953
Statement 5
1952 3 ‘All India Income tax Revenue Statistics for the year . . .’
Central Board of Revenue, Government of India Press, Calcutta, 1954
N.a.
1953 4 ‘All India Income tax Revenue Statistics for the year . . .’
Central Board of Revenue, Government of India Press, Delhi, 1955
N.a.
1954 5 ‘All India Income tax Revenue Statistics for the year . . .’
Central Board of Revenue, Government of India Press, Delhi, 1956
Statement 5
1955 6 ‘All India Income tax Revenue Statistics for the year . . .’
Central Board of Revenue, Government of India Press, Delhi, 1957
Statement 5
1956 7 ‘All India Income tax Revenue Statistics for the year . . .’
Central Board of Revenue, Government of India Press, Delhi, 1958
Statement 5
1957 8 ‘All India Income tax Revenue Statistics for the year . . .’
Central Board of Revenue, Government of India Press, Delhi, 1959
Statement 5
1958 9 ‘All India Income tax Revenue Statistics for the year . . .’
Central Board of Revenue, Government of India Press, Delhi, 1960
Statement 5
1959 60 ‘All India Income tax Revenue Statistics for the year . . .’
Central Board of Revenue, Government of India Press, Delhi, 1961
Statement 5
1960 1 ‘All India Income tax Revenue Statistics for the year . . .’
Central Board of Revenue, Government of India Press, Delhi, 1962
Statement 5
1961 2 ‘All India Income tax Revenue Statistics for the year . . .’
Central Board of Revenue, Government of India Press, Delhi, 1963
Statement 5
1962 3 ‘All India Income tax Revenue Statistics for the year . . .’
Central Board of Direct Taxes, Government of India Press, Delhi, 1964
Statement 5
1963 4 ‘All India Income tax Statistics for the year . . .’
Central Board of Direct Taxes, Government of India Press, Delhi, 1965
Statement 5
1964 5 ‘All India Income tax Statistics for the year . . .’
Directorate of Inspection, Delhi, 1966
Statement 5 1965 6 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1967
Statement 5 1966 7 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1968
Statement 5 1967 8 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1969
Statement 5 1968 9 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1971
Statement 5
22 Top Indian Incomes, 1922–2000
1969 70 ‘All India Income tax Statistics for the year . . .’
Directorate of Inspection, Delhi, 1972
Statement 5 1970 1 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1972
Statement 5 1971 2 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1973
Statement 5 1972 3 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1974
Statement 5 1973 4 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1975
Statement 5 1974 5 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1976
Statement 5 1975 6 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1977
Statement 5 1976 7 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1978
Statement 5 1977 8 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1979
Table 5 1978 9 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1980
Table 5 1979 80 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1981
Table 5 1980 1 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1982
Table 5 1981 2 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1983
Table 5 1982 3 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1984
Table 5 1983 4 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1985
Table 5 1984 5 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1986
Table 4 1985 6 ‘All India Income tax Statistics
for the year . . .’
Directorate of Inspection, Delhi, 1987
Table 3 1986 7 ‘All India Income tax Statistics
for the year . . .’
Directorate of Income Tax, Delhi, 1988
Table 3 1987 8 ‘All India Income tax Statistics
for the year . . .’
Directorate of Income Tax, Delhi, 1989
Table 3 1988 9 ‘All India Income tax Statistics
for the year . . .’
Directorate of Income Tax, Delhi, 1990
Table 3 1989 90 ‘All India Income tax Statistics
for the year . . .’
Directorate of Income Tax, Delhi, 1991
Table 3 1990 1 ‘All India Income tax Statistics
for the year . . .’
Directorate of Income Tax, Delhi, 1992
Table 3 1991 2 ‘All India Income tax Statistics
for the year . . .’
Directorate of Income Tax, Delhi, 1994
Table 3 1992 3 ‘All India Income tax Statistics
for the year . . .’
Directorate of Income Tax, Delhi, 1994
Table 3 1993 4 ‘All India Income tax Statistics
for the year . . .’
Directorate of Income Tax, Delhi, 1995
Table 3 1994 5 ‘All India Income tax Statistics
for the year . . .’
Directorate of Income Tax, Delhi, 1996
Table 3 1995 6 ‘All India Income tax Statistics
for the year . . .’
Directorate of Income Tax, Delhi, 1997
Table 3
(continued)
Abhijit Banerjee and Thomas Piketty 23
Table 1A.1 Continued Assessment
Year Exact name of publication
Publisher, place and year of
publication Table number
1996 7 ‘All India Income tax Statistics for the year . . .’
Directorate of Income Tax, Delhi, 1999
Table 3 1997 8 ‘All India Income tax Statistics
for the year . . .’
Directorate of Income Tax, Delhi, 2000
Table 3 1998 9 ‘All India Income tax Statistics
for the year . . .’
Directorate of Income Tax, Delhi, 2001
Table 3 1999 2000 ‘All India Income tax Statistics
for the year . . .’
Directorate of Income Tax, Delhi, 2003
Table 3
24 Top Indian Incomes, 1922–2000
Table1A.2Referencetotalsfortaxunitsandincome,India,19222000 (1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15) PopulationN.tax unitsN.tax returns(3)/(2)GDP/capitaHous. consump./ capita(NAS) National income/ taxunit Hous. consump./ capita(NSS) CPIGDP/ capitaHous. consump./ capita(NAS) National income/ taxunit Hous. consump./ capita(NSS) Nat.Inc./ capita realgrowth rate
Inflation rate (millions)(millions)(millions)(%)(currentRs)(currentRs)(currentRs)(currentRs)(p(1999–00) /p(n))(1999– 2000Rs)(1999– 2000Rs)(1999– 2000Rs)(1999– 2000Rs)(%)(%) 1922–3310.4124.20.30.218751.6309,660 1923–4313.6125.40.30.217356.8709,8131.69.2 1924–5316.7126.70.30.219257.58311,03912.51.2 1925–6319.9128.00.30.218854.96510,3336.44.8 1926–7323.2129.30.30.218553.9339,9903.31.9 1927–8326.4130.60.30.218155.76610,0881.03.3 1928–9329.7131.90.30.217956.73010,1720.81.7 1929–30333.1133.20.30.217258.91210,1360.43.7 1930–1336.4134.60.40.313571.5759,6634.717.7 1931–2341.0136.40.60.411782.3509,6280.413.1 1932–3345.8138.30.70.511187.6939,7701.56.1 1933–4350.7140.30.70.510493.7789,7550.16.5 1934–5355.6142.20.70.510891.5369,8891.42.4 1935–6360.6144.20.40.310689.7489,5053.92.0 1936–7365.7146.30.30.211088.7099,7302.41.2 1937–8370.9148.40.30.211087.0289,5791.51.9 1938–9376.1150.40.30.210989.0529,7221.52.3 1939–40381.4152.60.40.212184.15910,2145.15.8 1940–1386.8154.70.40.313082.64610,7405.11.8 1941–2391.7156.70.40.215672.93811,3615.813.3 1942–3396.3158.50.022153.80711,9024.835.6 1943–4400.9160.40.40.330530.5539,30621.876.1 1944–5405.6162.20.40.330131.2599,4031.02.3 1945–6410.4164.20.40.329431.1749,1502.70.3 1946–7415.2166.10.028728.9368,3169.17.7 1947–8344.4137.80.50.337826.56110,03720.78.9 1948–9350.0140.00.40.338522.9768,83612.015.6 1949–50355.0142.00.50.339722.5698,9501.31.8 1950–1359.0143.60.60.441821.2748,8910.66.1 (continued)
Table1A.2Continued (1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15) PopulationN.tax unitsN.tax returns(3)/(2)GDP/capitaHous. consump./ capita(NAS) National income/ taxunit Hous. consump./ capita(NSS) CPIGDP/ capitaHous. consump./ capita(NAS) National income/ taxunit Hous. consump./ capita(NSS) Nat.Inc./ capita realgrowth rate
Inflation rate (millions)(millions)(millions)(%)(currentRs)(currentRs)(currentRs)(currentRs)(p(1999–00) /p(n))(1999– 2000Rs)(1999– 2000Rs)(1999– 2000Rs)(1999– 2000Rs)(%)(%) 1951–2365.0146.00.043320.6248,9330.53.1 1952–3372.0148.80.041823.0819,6448.010.6 1953–4379.0151.60.50.344821.2219,5011.58.8 1954–5386.0154.40.50.340926.75610,94515.220.7 1955–6393.0157.20.50.340825.29910,3205.75.8 1956–7401.0160.40.60.433447922122.3717,46410,7124,9413.813.1 1957–8409.0163.60.80.533447823821.3887,15310,2285,0944.54.6 1958–9418.0167.20.80.536652225920.5377,51810,7125,3104.74.1 1959–60426.0170.40.90.537753525820.6387,78611,0515,3273.20.5 1960–1434.0173.61.00.640557427520.6868,38611,8795,6877.50.2 1961–2444.0177.61.00.642058928120.3308,54111,9765,7070.81.8 1962–3454.0181.61.10.644261519.6288,67412,0650.73.6 1963–4464.0185.649668929219.0679,45713,1305,5658.82.9 1964–5474.0189.61.60.856778933916.8219,53013,2735,6981.113.4 1965–6486.0194.41.60.858280935915.3648,94012,4315,5236.39.5 1966–7495.0198.01.50.764689139513.8658,95912,3605,4790.610.8 1967–8506.0202.41.80.97401,02942712.2649,07412,6175,2402.113.1 1968–9518.0207.21.80.97661,05842911.9089,11912,5965,1110.23.0 1969–70529.0211.68261,13945411.8409,77713,4825,3707.00.6 1970–1541.0216.42.00.98456961,18146511.2669,5257,84313,3025,2441.35.1 1971–2554.0221.62.00.98857331,22310.9299,6708,01413,3660.53.1 1972–3567.0226.89537901,31257710.2669,7868,10613,4695,9260.86.5 1973–4580.0232.02.10.91,1339311,5806808.7799,9478,17013,8705,9743.016.9 1974–5593.0237.22.10.91,3091,1031,8096.8278,9357,52812,34811.028.6 1975–6607.0242.82.10.91,3751,1021,8636.4568,8787,11712,0292.65.7 1976–7620.0248.02.20.91,4511,1211,9626.99010,1437,83913,71714.07.6 1977–8634.0253.61.60.61,6061,2632,2018776.45310,3628,14914,2055,6573.68.3 1978–9648.0259.21.50.61,7041,3442,3046.29410,7268,45814,5002.12.5 1979–80664.0265.61.20.51,8251,4242,4335.92410,8138,43614,4150.66.3
1980–1679.0271.61.20.42,1231,6922,8535.31911,2939,00215,1755.311.4 1981–2692.0276.81.00.42,4471,9033,2571,2534.70311,5068,94715,3195,8940.913.1 1982–3708.0283.20.90.32,6662,0463,5074.35911,6238,91915,2860.27.9 1983–4723.0289.22.81.03,0432,3524,0311,5183.89611,8569,16515,7085,9152.811.9 1984–5739.0295.61.80.63,3182,5384,3813.59711,9349,13115,7600.38.3 1985–6755.0302.02.50.83,6812,7254,7783.40812,5449,28516,2823.35.6 1986–7771.0308.42.80.94,0273,0025,1841,9783.13412,6209,40916,2486,2000.28.7 1987–8788.0315.23.00.94,4813,2915,7492,1562.88112,9099,47916,5626,2101.98.8 1988–9805.0322.03.31.05,2103,7236,7242,3792.63413,7229,80617,7076,2656.99.4 1989–90822.0328.83.71.15,8904,0847,6062,6052.48114,61110,13118,8706,4636.66.2 1990–1839.0335.63.91.26,7654,5858,7202,8102.27715,40010,43719,8526,3965.29.0 1991–2856.0342.44.51.37,6365,2079,8053,3481.99915,26710,41019,6036,6921.313.9 1992–3872.0348.85.11.58,5795,77710,9583,4411.78815,34310,33219,5976,1540.011.8 1993–4891.0356.47.02.09,6436,48012,5503,9361.68116,21510,89621,1026,6187.76.4 1994–5908.0363.27.11.911,1227,28014,6404,3121.52616,96911,10722,3356,5795.810.2 1995–6927.0370.87.62.112,7508,18416,6364,9151.38417,64811,32823,0266,8023.110.2 1996–7943.0377.29.52.514,4439,54018,7101.27018,34412,11623,7633.29.0 1997–8959.0383.611.12.915,80410,19520,6695,5181.18518,73112,08324,4966,5403.17.2 1998–9975.0390.014.73.818,07811,50123,8721.04718,92212,03824,9862.013.2 1999–2000991.0396.419,56213,30425,6707,3621.00019,56213,30425,6707,3622.74.7 1999–2000/ 1987–19884.374.044.463.422.881.521.401.551.19 1999–2000/ 1981–19828.006.997.885.874.701.701.491.681.25 Sources:Populationandnationalincome:Sivasubramonian(2000);GDP,householdconsumption(NAS)andCPI:WorldDevelopmentIndicators2001database(WorldBank);Household consumption(NSS):Datt(1997,1999)andDeatonandDre`ze(2002).
Table1A.3TopfractilesincomeslevelsinIndia,19562000(incomesareexpressedincurrentRs) P99100P99.5100P99.9100P99.99100P9999.5P99.599.9P99.999.99P99.99100P99P99.5P99.9P99.99 (1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12) 192232,3813,73210,59237,5081,0292,0177,60137,5088361,3113,80819,231 192342,3113,61310,19035,7141,0081,9697,35435,7148201,2833,73518,453 192452,1973,52010,30135,1968731,8257,53535,1967021,1253,80218,690 192562,3283,62610,13034,6031,0292,0007,41134,6038391,3073,78518,444 192672,3883,71310,32334,6371,0632,0617,62134,6378681,3493,88518,706 192782,4103,76010,53435,7871,0602,0667,72835,7878631,3473,91918,859 192892,4433,80410,61235,4251,0812,1037,85535,4258821,3733,97318,936 1929302,2483,5289,93332,6859681,9267,40532,6857871,2343,82917,261 193011,9613,0798,63128,4638431,6916,42728,4636851,0753,35815,283 193121,8822,9348,11126,4218301,6396,07726,4216761,0543,23214,304 193231,7982,8177,82925,9007801,5645,82125,9006349933,10413,969 193341,7802,7817,68925,5057801,5535,71025,5056359913,06913,709 193451,8252,8467,86826,0788051,5905,84526,0786561,0233,11614,147 193561,8352,8427,76925,5978281,6115,78825,5976771,0483,12013,812 193671,7092,6607,38525,3917591,4795,38525,3916199632,77213,495 193781,7112,6627,38425,5827601,4825,36225,5826209642,90413,294 193891,9453,0138,32631,6078771,6855,73931,6077171,1103,06815,088 1939401,9553,0928,96234,9918181,6246,07034,9916621,0473,03616,042 194012,0983,3359,78138,7788621,7246,55938,7786961,1063,24218,044 194122,1913,52710,66342,5648541,7447,11942,5646851,1033,33419,917 19423 194343,1425,00514,75456,9081,2792,56810,07156,9081,0321,6434,84426,221 194453,3485,29315,33260,0731,4032,78310,36160,0731,1351,7955,20027,082 194563,3495,29115,29959,6061,4072,78910,37659,6061,1401,8005,20626,150 19467 194784,2456,83720,53985,8161,6533,41113,28685,8161,3262,1367,14533,820 194894,5537,14520,34682,6731,9613,84513,42082,6731,5932,4997,11734,442 1949504,7607,41720,77883,0822,1024,07713,85683,0821,7132,6707,47934,846 195015,6098,67023,38886,5972,5494,99016,36586,5972,0863,2249,49039,737
(continued)
19512 19523 195345,3398,43023,03782,7782,2474,77816,40082,7781,8562,9929,60037,790 195455,5568,63623,21882,1972,4764,99016,66582,1972,0203,1409,84538,395 195565,8779,09524,13182,1802,6585,33617,68182,1802,1743,36510,41239,596 195676,1159,43424,78681,0282,7965,59618,53681,0282,2903,53310,85540,821 195786,3789,81325,37380,4462,9435,92219,25480,4462,4133,71311,28241,850 195896,55310,06025,67178,6673,0476,15719,78378,6672,5013,84011,63542,272 1959606,61910,10925,54377,2813,1286,25119,79477,2812,5743,93211,67741,715 196017,07210,84927,48184,2443,2946,69121,17484,2442,7054,15012,87944,920 196127,16010,94627,17681,0363,3756,88921,19181,0362,7764,24413,10444,063 196237,12110,75626,07477,9123,4856,92720,31477,9122,8834,35512,85642,148 19634 196457,61811,02425,49282,3574,2117,40719,17382,3573,5565,14613,82643,080 196568,83613,31331,77098,2894,3608,69924,37998,2893,6125,44115,85951,309 196678,90113,50132,652103,6134,3028,71324,767103,6133,5525,38716,03651,888 1967810,29815,62536,070105,8434,97110,51328,318105,8434,1046,22718,47956,515 1968910,52615,90136,765106,6565,15110,68529,000106,6564,1356,81719,28556,254 196970 1970111,82818,27640,477121,1285,38012,72631,516121,1284,4036,80321,36862,738 1971210,35815,44434,652107,6415,27310,64226,543107,6414,3896,54417,92650,914 19723 1973411,08716,55135,034100,8325,62311,93027,723100,8324,6786,98318,94251,851 1974512,02817,24436,38597,8446,81212,45929,55697,8445,7778,28320,50055,455 1975613,48619,74541,961116,2007,22814,19033,712116,2006,0708,88622,79064,828 1976714,26020,38442,413120,7498,13614,87733,708120,7496,63010,34423,55962,706 1977813,59520,01741,740113,1297,17414,58633,808113,1295,70210,36523,72661,514 1978913,92719,94541,588118,2137,90814,53433,074118,2136,47510,12123,10061,389 19798013,65318,96740,369111,3118,33813,61732,487111,3117,1779,97121,80364,027 1980113,63018,83439,690112,6878,42713,61931,580112,6877,27210,04821,52162,971 1981214,28719,52039,45398,8919,05414,53732,84898,8917,85410,73122,13758,397 1982315,80321,92546,707120,3779,68115,73038,521120,3778,33811,56825,02675,296 1983426,03835,03273,804192,06317,04325,33960,664192,06314,89220,03637,920104,054 1984528,00139,22682,447218,45416,77728,42067,336218,45414,38420,15046,370116,071
Table1A.3Continued P99100P99.5100P99.9100P99.99100P9999.5P99.599.9P99.999.99P99.99100P99P99.5P99.9P99.99 (1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12) 1985639,38257,183116,987315,79221,58142,23294,898315,79218,19326,41668,265144,159 1986744,80066,715135,420361,63722,88549,538110,285361,63719,06128,38678,641180,974 1987846,69170,441144,222363,85922,94151,995119,818363,85918,99128,65182,609197,872 1988957,29385,827182,253557,19328,76061,720140,593557,19323,88835,78495,133269,775 19899062,27293,790180,718589,96430,75472,058135,246589,96425,47838,37493,553287,260 1990164,73190,059160,196554,13739,40272,525116,425554,13733,25549,74462,419273,884 1991269,76895,115172,442557,55344,42175,783129,652557,55338,57452,58867,281265,655 1992376,319105,333209,611649,04247,30479,264160,785649,04240,84256,36996,319372,766 19934107,003151,099359,4831,444,04162,90699,004238,9761,444,04153,73175,874168,457458,739 19945118,486170,320382,7981,565,55466,653117,200251,3801,565,55456,45681,153183,753550,353 19956144,270219,979585,8343,407,45468,560128,516272,3203,407,45456,46786,100229,296584,003 19967163,179241,932576,2762,877,81884,426158,346320,5492,877,81870,470104,479258,770646,416 19978221,152347,131900,1573,884,50195,172208,875568,5643,884,50184,379142,068284,1461,332,547 19989213,587335,257869,3673,751,62891,916201,730549,1153,751,62881,493137,208274,4271,286,966 199900229,679360,517934,8684,034,28998,842216,929590,4884,034,28987,633147,546295,1031,383,930 19992000/4.925.126.4811.094.314.174.9311.094.615.153.576.99 19871988 19992000/16.0818.4723.7040.8010.9214.9217.9840.8011.1613.7513.3323.70 19811982 Source:Authors’computationsusingincometaxreturnsdata(AllIndiaIncomeTaxStatistics,19222000).
Table1A.4TopfractilesincomeslevelsinIndia,19562000(incomesareexpressedin19992000Rs) P99100P99.5100P99.9100P99.99100P9999.5P99.599.9P99.999.99P99.99100P99P99.5P99.9P99.99 (1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12) 19223122,910192,683546,8751,936,56053,137104,135392,4661,936,56043,18767,703196,616992,889 19234131,411205,482579,5142,031,06257,339111,974418,2312,031,06246,66072,960212,3881,049,438 19245126,489202,718593,1872,026,70850,260105,100433,9072,026,70840,41864,776218,9331,076,202 19256127,935199,292556,8021,901,95456,577109,915407,3401,901,95446,12371,849208,0701,013,797 19267128,807200,266556,7511,868,08157,347111,145411,0481,868,08146,79472,755209,5181,008,879 19278134,385209,670587,4141,995,69859,100115,234430,9381,995,69848,14475,115218,5561,051,673 19289138,580215,825601,9982,009,66461,335119,281445,5902,009,66450,00777,882225,3681,074,248 192930132,428207,813585,1911,925,50957,043113,469436,2671,925,50946,34072,719225,5971,016,873 19301140,361220,369617,7592,037,19960,353121,021460,0442,037,19949,01776,957240,3831,093,858 19312154,955241,581667,9322,175,73068,328134,993500,3992,175,73055,68186,809266,1621,177,900 19323157,712247,031686,5592,271,20068,394137,149510,4872,271,20055,61087,104272,2121,225,000 19334166,932260,756721,0652,391,82073,107145,679535,4262,391,82059,52092,974287,8321,285,637 19345167,082260,466720,2132,387,05073,699145,529535,0092,387,05060,06093,628285,2191,294,945 19356164,687255,078697,2192,297,25174,297144,542519,4382,297,25160,73594,070280,0431,239,607 19367151,631235,970655,1272,252,38767,292131,181477,6542,252,38754,88485,412245,8831,197,089 19378148,892231,678642,5922,226,38466,106128,949466,6152,226,38453,92083,901252,7161,156,923 19389173,215268,336741,4122,814,69478,095150,067511,0472,814,69463,83498,889273,2301,343,655 193940164,521260,192754,2702,944,78668,849136,672510,8802,944,78655,72288,125255,4661,350,059 19401173,427275,647808,3763,204,86771,206142,465542,0993,204,86757,49191,378267,9781,491,271 19412159,775257,287777,7573,104,54762,264127,170519,2243,104,54749,95680,445243,1781,452,725 19423 1943496,004152,928450,7861,738,68439,08178,463307,6871,738,68431,52050,209148,002801,118 19445104,648165,450479,2681,877,82643,84686,995323,8721,877,82635,49256,113162,545846,577 19456104,408164,944476,9481,858,19243,87386,942323,4771,858,19235,52656,124162,288815,215 19467 19478112,744181,587545,5462,279,37343,90090,597352,8992,279,37335,22056,725189,770898,298 19489104,605164,164467,4521,899,45545,04688,342308,3411,899,45536,59357,427163,522791,334 194950107,422167,402468,9521,875,08947,44192,015312,7151,875,08938,66860,259168,805786,447 19501119,331184,435497,5431,842,23754,226106,158348,1331,842,23744,37368,582201,893845,350 (continued)
Table1A.4Continued P99100P99.5100P99.9100P99.99100P9999.5P99.599.9P99.999.99P99.99100P99P99.5P99.9P99.99 (1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12) 19512 19523 19534113,292178,893488,8821,756,64247,692101,395348,0201,756,64239,39263,500203,731801,960 19545148,643231,051621,2232,199,24066,236133,508445,8882,199,24054,05384,020263,4081,027,295 19556148,677230,099610,4832,079,08367,254135,003447,3062,079,08354,99985,119263,4211,001,744 19567136,799211,042554,4731,812,65562,556125,184414,6761,812,65551,23579,041242,835913,189 19578136,402209,868542,6691,720,54862,935126,668411,7931,720,54851,61179,409241,293895,080 19589134,584206,602527,2021,615,54762,566126,452406,2751,615,54751,36578,851238,936868,131 195960136,597208,638527,1591,594,94864,555129,008408,5151,594,94853,12581,143241,001860,933 19601146,287224,429568,4791,742,68068,145138,416438,0121,742,68055,96185,854266,405929,205 19612145,569222,533552,4751,647,44068,604140,048430,8121,647,44056,43486,271266,397895,797 19623139,765211,123511,7751,529,24868,407135,959398,7231,529,24856,59485,488252,344827,278 19634 19645128,135185,431428,7901,385,30870,838124,591322,5101,385,30859,81086,555232,562724,644 19656135,767204,546488,1251,510,15166,988133,651374,5671,510,15155,48983,600243,656788,331 19667123,420187,197452,7291,436,63259,643120,815343,4071,436,63249,24774,695222,345719,448 19678126,301191,630442,3831,298,11560,972128,942347,3011,298,11550,33676,373226,640693,130 19689125,339189,342437,7901,270,02161,335127,230345,3191,270,02149,23881,173229,643669,861 196970 19701133,250205,891456,0001,364,58060,609143,364355,0471,364,58049,60376,644240,724706,786 19712113,206168,787378,7131,176,40057,625116,306290,0821,176,40047,97071,523195,913556,435 19723 1973497,336145,308307,579885,24049,363104,740243,394885,24041,06861,309166,301455,223 1974582,114117,722248,394667,96646,50685,054201,775667,96639,44056,543139,950378,584 1975687,073127,477270,914750,22446,66991,618217,657750,22439,18857,372147,141418,549 1976799,674142,482296,462844,03256,867103,987235,621844,03246,34472,303164,673438,315 1977887,730129,169269,348730,01446,29294,125218,163730,01436,79666,887153,102396,949 1978987,661125,544261,775744,08849,77791,487208,184744,08840,75963,708145,406386,413 19798080,881112,364239,150659,41049,39880,667192,454659,41042,51859,068129,163379,299 1980172,505100,185211,133599,43544,82672,448167,988599,43538,68153,448114,482334,973
1981267,18891,799185,535465,05542,57868,365154,477465,05536,93650,465104,106274,624 1982368,88595,571203,592524,71442,19968,566167,912524,71436,34550,425109,084328,208 19834101,455136,501287,572748,36466,40998,734236,373748,36458,02478,068147,755405,441 19845100,724141,099296,573785,80460,348102,230242,214785,80451,74172,482166,800417,519 19856134,205194,867398,6681,076,15473,544143,917323,3911,076,15461,99790,020232,635491,264 19867140,409209,094424,4291,133,42571,724155,261345,6511,133,42559,74188,966246,474567,202 19878134,502202,918415,4611,048,16666,087149,782345,1601,048,16654,70782,534237,972570,008 19889150,884226,028479,9701,467,39075,739162,543370,2561,467,39062,90994,239250,537710,464 198990154,481232,669448,3141,463,54976,292178,758335,5101,463,54963,20595,196232,080712,617 19901147,360205,021364,6881,261,49889,699165,104265,0421,261,49875,706113,242142,097623,500 19912139,481190,155344,7481,114,66788,807151,507259,2021,114,66777,118105,136134,510531,102 19923136,488188,378374,8681,160,74884,598141,756287,5471,160,74873,041100,810172,256666,654 19934179,917254,063604,4442,428,050105,772166,467401,8212,428,05090,345127,577283,248771,336 19945180,767259,846584,0102,388,467101,688178,805383,5152,388,46786,131123,810280,340839,639 19956199,685304,476810,8604,716,30194,895177,880376,9224,716,30178,157119,172317,371808,326 19967207,253307,276731,9253,655,103107,229201,114407,1273,655,10389,503132,699328,662821,010 19978262,106411,4151,066,8534,603,855112,796247,556673,8534,603,855100,005168,376336,7661,579,315 19989223,561350,913909,9653,926,82396,209211,151574,7583,926,82385,298143,615287,2421,347,065 199900229,679360,517934,8684,034,28998,842216,929590,4884,034,28987,633147,546295,1031,383,930 19992000/1.711.782.253.851.501.451.713.851.601.791.242.43 19871988 19992000/3.423.935.048.672.323.173.828.672.372.922.835.04 19811982 Source:Authors’computationsusingincometaxreturnsdata(AllIndiaIncomeTaxStatistics,19222000).
Table 1A.5 Top fractiles income shares in India, 1956 2000 (income shares are expressed as % of total income)
P99 100 P99.5 100 P99.9 100 P99.99 100 P99 99.5 P99.5 99.9 P99.9 99.99 P99.99 100
(1) (2) (3) (4) (5) (6) (7) (8)
1922 3 12.72 9.97 5.66 2.00 2.75 4.31 3.66 2.00
1923 4 13.39 10.47 5.91 2.07 2.92 4.56 3.84 2.07
1924 5 11.46 9.18 5.37 1.84 2.28 3.81 3.54 1.84
1925 6 12.38 9.64 5.39 1.84 2.74 4.25 3.55 1.84
1926 7 12.89 10.02 5.57 1.87 2.87 4.45 3.70 1.87
1927 8 13.32 10.39 5.82 1.98 2.93 4.57 3.84 1.98
1928 9 13.62 10.61 5.92 1.98 3.01 4.69 3.94 1.98
1929 30 13.07 10.25 5.77 1.90 2.81 4.48 3.87 1.90
1930 1 14.53 11.40 6.39 2.11 3.12 5.01 4.28 2.11
1931 2 16.09 12.55 6.94 2.26 3.55 5.61 4.68 2.26
1932 3 16.14 12.64 7.03 2.32 3.50 5.62 4.70 2.32
1933 4 17.11 13.37 7.39 2.45 3.75 5.97 4.94 2.45
1934 5 16.90 13.17 7.28 2.41 3.73 5.89 4.87 2.41
1935 6 17.33 13.42 7.34 2.42 3.91 6.08 4.92 2.42
1936 7 15.58 12.13 6.73 2.31 3.46 5.39 4.42 2.31
1937 8 15.54 12.09 6.71 2.32 3.45 5.38 4.38 2.32
1938 9 17.82 13.80 7.63 2.90 4.02 6.17 4.73 2.90
1939 40 16.11 12.74 7.38 2.88 3.37 5.35 4.50 2.88
1940 1 16.15 12.83 7.53 2.98 3.32 5.31 4.54 2.98
1941 2 14.06 11.32 6.85 2.73 2.74 4.48 4.11 2.73
1942 3
1943 4 10.32 8.22 4.84 1.87 2.10 3.37 2.98 1.87
1944 5 11.13 8.80 5.10 2.00 2.33 3.70 3.10 2.00
1945 6 11.41 9.01 5.21 2.03 2.40 3.80 3.18 2.03
1946 7
1947 8 11.23 9.05 5.44 2.27 2.19 3.61 3.16 2.27
1948 9 11.84 9.29 5.29 2.15 2.55 4.00 3.14 2.15
1949 50 12.00 9.35 5.24 2.10 2.65 4.11 3.14 2.10
1950 1 13.42 10.37 5.60 2.07 3.05 4.78 3.52 2.07
1951 2 1952 3
1953 4 11.92 9.41 5.15 1.85 2.51 4.27 3.30 1.85
1954 5 13.58 10.55 5.68 2.01 3.03 4.88 3.67 2.01
1955 6 14.41 11.15 5.92 2.01 3.26 5.23 3.90 2.01
1956 7 12.77 9.85 5.18 1.69 2.92 4.67 3.48 1.69
1957 8 13.34 10.26 5.31 1.68 3.08 4.95 3.62 1.68
1958 9 12.56 9.64 4.92 1.51 2.92 4.72 3.41 1.51
1959 60 12.36 9.44 4.77 1.44 2.92 4.67 3.33 1.44
1960 1 12.31 9.45 4.79 1.47 2.87 4.66 3.32 1.47
1961 2 12.15 9.29 4.61 1.38 2.86 4.68 3.24 1.38
1962 3 11.58 8.75 4.24 1.27 2.83 4.51 2.97 1.27
1963 4
1964 5 9.65 6.99 3.23 1.04 2.67 3.75 2.19 1.04
1965 6 10.92 8.23 3.93 1.21 2.69 4.30 2.71 1.21
1966 7 9.99 7.57 3.66 1.16 2.41 3.91 2.50 1.16
1967 8 10.01 7.59 3.51 1.03 2.42 4.09 2.48 1.03
1968 9 9.95 7.52 3.48 1.01 2.43 4.04 2.47 1.01
1969 70
34 Top Indian Incomes, 1922–2000
1970 1 10.02 7.74 3.43 1.03 2.28 4.31 2.40 1.03
1971 2 8.47 6.31 2.83 0.88 2.16 3.48 1.95 0.88
1972 3
1973 4 7.02 5.24 2.22 0.64 1.78 3.02 1.58 0.64
1974 5 6.65 4.77 2.01 0.54 1.88 2.76 1.47 0.54
1975 6 7.24 5.30 2.25 0.62 1.94 3.05 1.63 0.62
1976 7 7.27 5.19 2.16 0.62 2.07 3.03 1.55 0.62
1977 8 6.18 4.55 1.90 0.51 1.63 2.65 1.38 0.51
1978 9 6.05 4.33 1.81 0.51 1.72 2.52 1.29 0.51
1979 80 5.61 3.90 1.66 0.46 1.71 2.24 1.20 0.46
1980 1 4.78 3.30 1.39 0.40 1.48 1.91 1.00 0.40
1981 2 4.39 3.00 1.21 0.30 1.39 1.79 0.91 0.30
1982 3 4.51 3.13 1.33 0.34 1.38 1.79 0.99 0.34
1983 4 6.46 4.35 1.83 0.48 2.11 2.51 1.35 0.48
1984 5 6.39 4.48 1.88 0.50 1.91 2.59 1.38 0.50
1985 6 8.24 5.98 2.45 0.66 2.26 3.54 1.79 0.66
1986 7 8.64 6.43 2.61 0.70 2.21 3.82 1.91 0.70
1987 8 8.12 6.13 2.51 0.63 2.00 3.62 1.88 0.63
1988 9 8.52 6.38 2.71 0.83 2.14 3.67 1.88 0.83
1989 90 8.19 6.17 2.38 0.78 2.02 3.79 1.60 0.78
1990 1 7.42 5.16 1.84 0.64 2.26 3.33 1.20 0.64
1991 2 7.12 4.85 1.76 0.57 2.27 3.09 1.19 0.57
1992 3 6.96 4.81 1.91 0.59 2.16 2.89 1.32 0.59
1993 4 8.53 6.02 2.86 1.15 2.51 3.16 1.71 1.15
1994 5 8.09 5.82 2.61 1.07 2.28 3.20 1.55 1.07
1995 6 8.67 6.61 3.52 2.05 2.06 3.09 1.47 2.05
1996 7 8.72 6.47 3.08 1.54 2.26 3.39 1.54 1.54
1997 8 10.70 8.40 4.36 1.88 2.30 4.04 2.48 1.88
1998 9 8.95 7.02 3.64 1.57 1.93 3.38 2.07 1.57
1999 00 8.95 7.02 3.64 1.57 1.93 3.38 2.07 1.57
Source: Authors’ computations using income tax returns data (All India Income Tax Statistics, 1922 2000).
Abhijit Banerjee and Thomas Piketty 35
Table1A.6TopfractilewagelevelsinIndia,19872000(wagesareexpressedincurrentRs) P99100P99.5100P99.9100P99.99100P9999.5P99.599.9P99.999.99P99.99100P99P99.5P99.9P99.99 (1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12) 1987822,86032,47043,26280,94213,25029,77239,07580,94211,23815,96225,90147,310 1988928,05139,56354,670123,95016,53935,78646,972123,95014,13519,93629,82764,502 19899029,93342,45658,197133,07117,41138,52149,877133,07114,84121,04931,24068,131 1990132,71844,93558,380131,74420,50041,57450,229131,74417,74024,36526,36357,958 1991236,95648,71263,142158,04525,19945,10452,597158,04522,23029,30126,92271,978 1992343,21551,65070,759178,48134,78046,87258,790178,48132,09938,36430,17184,610 1993442,12663,482144,468487,87120,77043,236106,312487,87117,20325,92472,935151,514 1994556,21180,710155,368452,01231,71262,045122,408452,01226,87538,58885,933146,952 1995664,37993,558180,337532,19235,19971,864141,242532,19229,66043,10497,135164,540 1996774,035107,592207,387612,02140,47982,643162,428612,02134,10949,569111,705189,221 1997881,439118,351228,126673,22344,52690,908178,671673,22337,52054,526122,876208,143 19989110,663178,710262,134794,32842,616157,853203,001794,32834,14555,14172,901166,757 199900118,962192,113281,794853,90345,812169,693218,226853,90336,70659,27778,369179,263 19992000/5.205.926.5110.553.465.705.5810.553.273.713.033.79 19871988 Source:Authors’computationsusingincometaxreturnsdata(AllIndiaIncomeTaxStatistics,19222000).
Table1A.7TopfractilewagelevelsinIndia,19872000(wagesareexpressedin19992000Rs) P99100P99.5100P99.9100P99.99100P9999.5P99.599.9P99.999.99P99.99100P99P99.5P99.9P99.99 (1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12) 1987865,85393,537124,624233,16938,16985,765112,563233,16932,37345,98274,612136,286 1988973,874104,190143,974326,42743,55794,244123,702326,42737,22652,50378,552169,868 19899074,257105,322144,371330,11443,19295,560123,733330,11436,81652,21877,498169,014 1990174,482102,295132,904299,91546,66994,643114,347299,91540,38655,46760,017131,943 1991273,88297,385126,234315,96550,37990,173105,152315,96544,44258,57953,822143,899 1992377,28692,370126,546319,19662,20183,826105,140319,19657,40668,61053,959151,316 1993470,832106,741242,912820,32034,92372,698178,755820,32028,92543,589122,635254,760 1994585,757123,134237,035689,60648,38194,659186,750689,60641,00158,871131,102224,195 1995689,107129,495249,606736,61448,71999,467195,494736,61441,05359,660134,446227,741 1996794,032136,652263,401777,32551,412104,965206,299777,32543,32262,958141,877240,328 1997896,520140,268270,371797,89552,772107,742211,758797,89544,46864,623145,631246,688 19989115,830187,055274,375831,42244,606165,225212,481831,42235,74057,71676,306174,544 199900118,962192,113281,794853,90345,812169,693218,226853,90336,70659,27778,369179,263 19992000/1.812.052.263.661.201.981.943.661.131.291.051.32 19871988 Source:Authors’computationsusingincometaxreturnsdata(AllIndiaIncomeTaxStatistics,19222000).
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