3.3. The Main Adjustments

To ensure the homogeneity of the time-series, various adjustments had to be performed. Below are the three corrections that most affected the data-set: 1) the exclusion of capital gains, 2) the treatment of the 1944 change in the definition of income, and 3) the upward adjustment of the count of tax units, smaller in size than households. The interested reader will find in the appendix the description of all other adjustments.