The data used in the study are from the 1981 Level of Living Survey. The sample
selection rules were the folllowing.

The sample consists of married males in ages 25-55. Farmers, pensioners,
students, and those with more than 4 weeks of sick leave, those liable for
military service and self-employed were excluded. This leaves us with a
sample of 640 individuals. 38 observations had missing or incomeplete data
on income and wage rates. These observation were also excluded. The sample
used in the estimation therefore consists of 602 observations.

The definitions of variables can be found in the code-book for the survey.
This code-book can be obtained from the Swedish Institute for Social
Research at Stockholm University. In the code-book variables are denoted Ux,
where x is a 1, 2 or 3 digit number. Some variables are denoted Rx, where x
is a 1, 2 or 3 digit number. These variables are register data. Variables
denoted Mx are defined in the same way as Rx but concerns the spouse of the
respondent.

We have used the following variables. 

U283          hours of work                           
U443          gross wage rate   
U93+U94+U95   number of children
U11           birth year, used to calculate age

The following variables were used to calculate the effect of the tax and
transfer system on individuals budget constraints.

R208          taxable income 1980
M208          spouse's taxable income 1980
R270          assessed  income 1980
R262          housing allowance 1980
R287          educational grant (studie bidrag)
R130          wealth liable to taxation
R195          taxable labor income
R43           taxable income 1978
M43           spouse's taxable income 1978
R40           itemized deductions 1978
M40           spouse's itemized deductions 1978
R50           wealth
M50           spouse's wealth
R51           combined wealth of spouses'
U87           net housing cost
R167          local tax
R168          local tax
R169          local tax
M130          wealth 1979
R126          guarantee tax amount on ratable value of home 
              (garantibelopp) 1979
M126          guarantee tax amount on ratable value of home 1979; spouse
R215          wealth 1980
M215          spouse's wealth 1980 
R216          combined wealth of spouses 1980
R211          guarantee tax amount on ratable value of home 1980          
M211          guarantee tax amount on ratable value of home 1980; spouse 
M270          gross total income (sink) 1980 spouse
M262          spouse's housing allowance 1980
M277          gross total income minus taxes paid 1980 
M286          educational loan (studielan) 1980
M287          educational grant (studiebidrag) 1980
M290          repayment on educational loan

The following are socio-demographic variables

U22           father's education
U23           mother's education
U123          spouse's education          
U138          respodent's education
U710          variable describing the type of 
              region where the individual lives
