Merz, Joachim; Stolze, Henning; Zwick, Markus - 2002
essential for analysing above all the often neglected situation of the self-employed; in traditional surveys, where, in … principle, firm information yielding the final income and taxes to be paid are not available for the self-employed …. -- microsimulation ; German tax reform ; Karlsruhe proposal ; self-employed ; professions ; entrepreneurs ; employees ; distributional …