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

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 …

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 …