. 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 …

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 …

Einkommensteuerstatistik und mit einem besonderen Fokus hinsichtlich hoher Einkommen und für den Arbeitsmarkt zentralen Akteuren, den … zur Einkommensmobilität gerade auch hinsichtlich hoher Einkommen vermitteln und aufzeigen, welch ein neues Potenzial an …: Die Einkommen der Selbständigen fluktuieren stark für Unternehmer (Gewerbetreibende) nicht aber für Freie Berufe …

This paper reviews what we know from economic theory and evidence about who bears the burden of the corporate income …

Recent data present a puzzle: the ratio of corporate tax losses to positive income was much higher around 2001 than in … in the 1990s and recent temporary tax provisions that might have had important effects on taxable income. We find that …