This contribution analyzes the personal income distribution with the actual microdata of the German Income Tax …, a panel, which for the first time in Germany follows the individual taxpay-ers’ situations. With these paneldata we are … employees. New are the first longitudinal results based on the just available three waves 2001, 2002 and 2003 of the Taxpayer-Panel …

Die Studie untersucht die Einkommen und die Einkommensverteilung der Freien Berufe anhand der Mikrozensusergebnisse für …-Selbständige) gegenübergestellt. Dem Einkommen und der Einkommensverteilung der selbständigen Frauen in Freien Berufen im Vergleich zu den Männern ist … darüberhinaus von Bedeutung. -- Einkommen ; Einkommensverteilung ; Freie Berufe ; Mikrozensus ; Neue und Alte Bundesländer …

We use a large panel of federal income tax data to investigate intragenerational income mobility in the United States … income taxes stabilize or destabilize post-tax income changes relative to pre-tax changes. We find a relatively high degree … of income mobility, with almost half of workers exhibiting earnings increases or decreases of at least 25 percent, and …

income. We argue that instead of using yearly income, one should measure wealth tax burdens with respect to individual … concept can be established. Under our preferred income concept, the wealth tax shows advantageous distributional effects - it …Recent books by Thomas Piketty (Piketty, 2014) and Anthony Atkinson (Atkinson, 2015) have brought the annual wealth tax …

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 … concept. The German Socio-economic panel with satisfaction data serves as the data base for the population wide evaluation of …

. Based on a comprehensive new database, I find that wealth-income ratios have fluctuated by large margins in the twentieth … shaped trajectories of wealth-income ratios are reasonably explained by a mid century asset price slowdown and the return of … high land shares in national wealth. These results corroborate the secular increase of wealth-income ratios in most large …

Germany and the United States and introduces an estimation strategy that corrects estimates of intergenerational earnings … is more limited in the US than in Germany. Furthermore, while the errors-in-variables problems have been dealt with … bias is found to be strong in Germany but only modest in the US. -- Intergenerational mobility ; lifecycle bias …