. 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 and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate … personal income tax rates favor incorporation while higher corporate tax rates reduce the probability to incorporate. These …