As simple as it is, results describing the world are heavily dependent on the quality of the underlying data. One of the very crucial variables in microanalytical analyses of well-being and human resources is income. The more, when the situation of the self-employed is regarded. This paper focus...

With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reduction programme in its post-war history. In the period from 1998 to 2005, taxpayers will benefit substantially from net tax relief more than DM 100 billions in total. It is expected, that private...

The economic transformations of modern industrial societies have changed the labor markets in terms of industrial relations and occupational structure. The transformation of the traditional welfare state, the deregulation of the labor markets, the technological change and the reorganization of...

Mit dieser Studie untersuchen wir die personelle Einkommensverteilung mit den aktuellsten vorliegenden Mikrodaten der Einkommensteuerstatistik und mit einem besonderen Fokus hinsichtlich hoher Einkommen und für den Arbeitsmarkt zentralen Akteuren, den Selbständigen als Freiberufler und...

This contribution analyzes the personal income distribution with the actual microdata of the German Income Tax Statistics and focus on top incomes for important labour market groups: the self-employed (as freelancers and entrepreneurs) and employees. New are the first longitudinal results based...

Die Verteilung gesellschaftlicher Ressourcen ist von hoher gesellschafts- wie wirtschafts- und sozialpolitischer Bedeutung. Was allerdings für eine fundierte Auseinandersetzung fehlt, sind zuverlässige Daten vor allem zu den hohen Einkommen. Die vorliegende Studie soll dazu beitragen, die...