. In our contribution we introduce a new mighty resource of micro data for income analysis: The Income Tax Statistic with … high income as well as for the income of the professions. We want to show the new possibilities and the mightiness of the … data for the micro level with the help of three examples: 1. Micro analyses on high income and self-employment, 2. Micro …

corporate income tax rate was partly compensated for by stricter depreciation allowances. Investment dynamics appear to be …

would expect that the reform only slightly increases capital stock, since the rather strong reduction in corporate income …

Die Studie untersucht die Einkommen und die Einkommensverteilung der Freien Berufe anhand der Mikrozensusergebnisse für … Mikrozensusangaben der insgesamt 800.000 Befragten aus einer Sonderauswertung für die Freien Berufe werden Einkommen und …-Selbständige) gegenübergestellt. Dem Einkommen und der Einkommensverteilung der selbständigen Frauen in Freien Berufen im Vergleich zu den Männern ist …

This study analyses income determinants of freelancers (liberal professionals) from a microeconomic perspective. In …

This contribution analyzes the personal income distribution with the actual microdata of the German Income Tax … able to show first impressions about the income mobility of high incomes in particular and to give hints about the research …

income but also as to be rich in time because of their time-sovereignty in principle. Our introducing study scrutinises these … results and notions about the well-being situation of self-employed persons not only by asking about traditional single income … the substitution/compensation between genuine, personal leisure time and income. The available detailed Time Use Surveys …