. 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 …

extent income shifting from the personal to the corporate tax base canexplain these diverging developments. We exploit a … panel of European data on firm births andlegal form of business to analyze income shifting via increased entrepreneurship … between 10% and 17% of corporate tax revenue can be attributed to incomeshifting. Income shifting is found to have raised the …