Im Bereich der Geschlechterforschung wird eine ungleiche Teilhabe von Männern und Frauen am Arbeitsmarkt beobachtet. Obgleich sich der Anteil der erwerbstätigen Frauen der männlichen Quote annähert, unterscheiden sich weibliche von männlichen Arbeitsformen. Es wird benannt, dass Frauen...

Since the founding of the Federal Republic of Germany, politicians and scientists have been arguing about the appropriate funding of the boroughs. The tax revenue makes up less than 50% of the communal income but it is still the prior cause of conflict. Especially the business tax is content of...

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 data of the de facto anonymised Income Tax Statistics 1998 (FAST 98), the German official statistics are for the first time publishing microdata from the field of fiscal statistics. The scientific community can use these data to analyse politically-relevant questions on the fiscal and...

Based on comparisons between the former German tax system and the tax reform of 2000/2005 and other tax systems which were up for discussion this study investigates the (re-) distribution effects on the self employed (professions and entrepreneurs) and other socioeconomic groups. Additional the...

The distribution of societal resources is of high societal, economic and social policy importance. What is missing are reliable data above all about high income. This study will contribute to a well-founded analysis of high income for self employed – as (liberal) professions and entrepreneurs...

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...

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 actual tax reform 2000/2005 and their alternative proposals are prominent in the actual economic and social policy discussion. The question of the individual impacts to the tax payers is pronounced in the political discussion beyond traditional taxation aims to cover public expenditures and...