The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany

Joachim Merz

The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany

Joachim Merz

Publikation: Arbeits- oder Diskussionspapiere und Berichte › Arbeits- oder Diskussionspapiere

Abstract

So einfach, so schwierig: Die Welt zu erklären hängt insbesondere von der Güte der zur Verfügung stehenden Daten ab. Eine der kritischen Variablen in der Mikroanalyse von Wohlfahrt und"human resources" ist Einkommen; umso mehr, wenn die Situation von Selbständigen und Freien Berufen und das damit angeheftete hohe Einkommen betrachtet wird. In dieser Studie wird das Einkommen und die Einkommensverteilung von Selbständigen und Freien Berufen auf einer besonders fundierten Mikrodatenbasis untersucht: der Einkommensteuerstatistik. Dies war die erste aktuelle Möglichkeit, eine so fundierte (anonymisierte) Mikrodatenbasis auswerten und damit vor allem die Situation der Selbständigen analysieren zu können: eine 100.000 Stichprobe der aktuellen Einkommensteuerstatsistik 1992. Neu ist der Vergleich zwischen dem Einkommen aus abhängiger und selbständiger Arbeit mit Schwergewicht auf Unternehmer und Freie Berufe ...

Originalsprache	Englisch
Erscheinungsort	Lüneburg
Verlag	Universität Lüneburg
Seitenumfang	32
Publikationsstatus	Erschienen - 02.2000

Fachgebiete und Schlagwörter

Volkswirtschaftslehre
Einkommensverteilung
Hohe Einkommen
Selbstständige
Unternehmer
Freie Berufe
Einkommensteuerstatistik
Mikroanalyse
Dekomposition der Ungleichheit

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The Distribution of Income of Self-employed, Entrepreneurs and Professions as Revealed from Micro Income Tax Statistics in Germany
Merz, J., 11.2000, The Personal Distribution of Income in an International Perspective . Hauser, R. & Becker, I. (Hrsg.). Berlin, Heidelberg ua.: Springer Verlag, S. 99-128 30 S.
Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung

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title = "The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany",

abstract = "As simple as they may be, results describing the world are heavily dependent on the quality of the underlying data. One of the crucial variables in micro-analyses of well-being and human resources is income. This variable becomes even more crucial when the subject of analysis is the situation of the self-employed. This paper focuses on the distribution of income based on very sound data: the German Income Tax Statistics (Einkommensteuerstatistik) 1992. Tbis was the first actual opportunity to use such asound micro-database to analyse the selfemployed in particular: a 100,000 micro-data sampie of the German Income Tax Statistics for the entire population. New is the comparison between income from dependent and self-employed work with an emphasis on entrepreneurs and professions; also new is the in-depth decomposition of inequality by the employment status (employee, entrepreneur, profession) and by single professions based on a generalised entropy decomposition approach. One overall striking result is that the occupational status as an employee, entrepreneur or a professional and its relationship to the share of inequality is hardly the most important factor wh ich explains the overall income distribution and inequality pieture of reunified Germany; rather, it is within-group inequality which has the primary influence.",

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N2 - As simple as they may be, results describing the world are heavily dependent on the quality of the underlying data. One of the crucial variables in micro-analyses of well-being and human resources is income. This variable becomes even more crucial when the subject of analysis is the situation of the self-employed. This paper focuses on the distribution of income based on very sound data: the German Income Tax Statistics (Einkommensteuerstatistik) 1992. Tbis was the first actual opportunity to use such asound micro-database to analyse the selfemployed in particular: a 100,000 micro-data sampie of the German Income Tax Statistics for the entire population. New is the comparison between income from dependent and self-employed work with an emphasis on entrepreneurs and professions; also new is the in-depth decomposition of inequality by the employment status (employee, entrepreneur, profession) and by single professions based on a generalised entropy decomposition approach. One overall striking result is that the occupational status as an employee, entrepreneur or a professional and its relationship to the share of inequality is hardly the most important factor wh ich explains the overall income distribution and inequality pieture of reunified Germany; rather, it is within-group inequality which has the primary influence.

AB - As simple as they may be, results describing the world are heavily dependent on the quality of the underlying data. One of the crucial variables in micro-analyses of well-being and human resources is income. This variable becomes even more crucial when the subject of analysis is the situation of the self-employed. This paper focuses on the distribution of income based on very sound data: the German Income Tax Statistics (Einkommensteuerstatistik) 1992. Tbis was the first actual opportunity to use such asound micro-database to analyse the selfemployed in particular: a 100,000 micro-data sampie of the German Income Tax Statistics for the entire population. New is the comparison between income from dependent and self-employed work with an emphasis on entrepreneurs and professions; also new is the in-depth decomposition of inequality by the employment status (employee, entrepreneur, profession) and by single professions based on a generalised entropy decomposition approach. One overall striking result is that the occupational status as an employee, entrepreneur or a professional and its relationship to the share of inequality is hardly the most important factor wh ich explains the overall income distribution and inequality pieture of reunified Germany; rather, it is within-group inequality which has the primary influence.

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KW - Einkommensverteilung

KW - Hohe Einkommen

KW - Selbstständige

KW - Unternehmer

KW - Freie Berufe

KW - Einkommensteuerstatistik

KW - Mikroanalyse

KW - Dekomposition der Ungleichheit

KW - income distribution

KW - gini coefficient

KW - income share

KW - redistributional

KW - theil index

M3 - Working papers

T3 - FFB Diskussionspapier

BT - The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany

PB - Universität Lüneburg

CY - Lüneburg

ER -

The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany

Abstract

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The Distribution of Income of Self-employed, Entrepreneurs and Professions as Revealed from Micro Income Tax Statistics in Germany

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