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...

Die aktuelle Steuerreform 2000/2005 und alternative Vorschläge dazu neben einen prominenten Platz in der aktuellen wirtschafts- und sozialpolitischen Diskussion ein. Die Frage nach den individuellen Wirkungen auf die Steuerpflichtigen ist neben den beiden traditionell geprägten Leitideen der...

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...

Analysen zur Struktur und der Verteilung eines Phänomens benötigen vor allem Mikrodaten, also Daten der individuell Betroffenen. Wir wollen in unserem vorliegenden Beitrag eine neue mächtige Mikrodatenquelle für Einkommensanalysen vorstellen, die Einkommensteuerstatistik mit anonymisierten...

The distribution of societal wealth and income is of central importance for the economic, social and cultural development of a country. Independent of the respective economic and social scientific perspective the income distribution is a central brick explaining economic growth and labour market...

Analysis about the structure and allocation of a phenomenon need micro data - individual data of the affected people. In our contribution we introduce a new mighty resource of micro data for income analysis: The Income Tax Statistic with anonymized individual data of approximately 30 million...

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...

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...