Merz, Joachim - Forschungsinstitut Freie Berufe, Fakultät … - 2001
for the first time, which distributional consequences a merging between the EVS and the Income Tax Statistics (EStS …) records with its high (above these 35.000 DM) incomes will have. We start with a description of the Wage and Income Tax … strategy uses taxpaying classes divided by householdtypes. With the merged Income Tax Statistic EStS/EVS 1995 vs. EVS 1993 we …