Cost distribution and equity of climate policy in Switzerland

Swiss Journal of Economics and Statistics

Table 12 Income and expenditure categories aggregated from household survey data compared with national accounts (numbers are in million Swiss Francs)

HABE	Model	HABE	Model	Adjustment factor
Food and non-alcoholic beverages	C01	26,000	30,894	1.19
Alcoholic beverages and tobacco	C02	4172	9926	2.38
Clothing and footwear	C03	9240	11,312	1.22
Housing and energy	C04	58,586	72,790	1.24
Furniture, equipment, and maintenance	C05	11,218	13,651	1.22
Health	C06	10,380	43,510	4.19
Transport	C07	29,156	30,075	1.03
Communications	C08	6990	7771	1.11
Recreation and culture	C09	25,555	21,482	0.84
Restaurants and hotels	C11	21,379	21,718	1.02
Other goods and services	C1012	11,198	34,980	3.12
Social security contributions	Tax on wages	35,017	75,989	2.17
Health insurance: basic coverage	Transfers	19,699	18,186	0.92
Taxes	Tax on income	43,585	62,558	1.44
Health insurance: additional coverage	Transfers	5071	4681	0.92
Other insurance	Transfers	7500	6924	0.92
Fees	Transfers	2855	2636	0.92
Donations and gifts	Transfers	6985	6448	0.92
Income from employment	Labor	276,119	274,393	0.99
Income from property and letting	Capital	31,127	111,228	3.57
Pensions and social benefits	Transfers	69,626	64,276	0.92
Transfers from other households	Transfers	5541	5115	0.92
Intermittent income	Transfers	16,686	15,404	0.92
Pensions from AHV/IV	Transfers	31,682	29,248	0.92
Pensions from pension funds	Transfers	24,643	22,750	0.92
Benefits and daily allowances	Transfers	13,301	12,279	0.92
Residual	Savings	134,137	59,160	0.44

Note that transfer payments are not further distinguished in the model (and where adjusted using one single adjustment factor in italics)