This study commences a series of elementary papers concerning statistics and Professions. It includes essential statistics of Professions on an individual level, starting off with official statistics. This study deals with Freie Berufe im Mikrozensus I - Struktur und quantitative Bedeutung...

In our study: “How to become an entrepreneur, how to become a professional?” we would like to present, after a brief empirical presentation of the development of the entrepreneurs and professions in Germany, a manual on how to reach entrepreneurial or professional self-employment. We would...

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...

Professions and public bounded professions act in an economic and social political range with its poles characterized by the state and the free market. This study considers privitatization and deregulation for the professions and public bounded professions under economic aspects. After...

Labour market dynamics according the individual working hour tension (preferred working hours minus actual working hours) of active people with focus on the self-employed, as professions and entrepreneurs, and employees are investigated in our study. The individual longitudinal analysis based on...

This study is originated from our conference ‚Liberal Professions in changing markets’ on the occasion of the 10th anniversary of our Research Institute on Professions (FFB) of the University of Lüneburg. One of the important and central markets is the labour market. The changing labour...

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...

This paper is asking about the actual used and appropriate data for recent substantive time use research. Emphasis is laid on both, macroanalytic and microanalytic approaches. However, the focus is on microeconomic approaches with topics on time use in the labour market (labour supply) and...

This study examines the income and its distribution of Professions from the results of the microcensus of the year 1991 concerning the western parts and the former eastern communist areas of the unified Germany. It follows the elementary paper about the structure and the quantitative...

Within the actual economic and social policy discussion an increasing tax and duties burden is the subject. Before new tax laws and impact analyses of tax changes can be considered, an analysis of the actual tax burden of different societal groups is necessary. In addition, a problemoriented...