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Hohe Einkommen: Eine Verteilungsanalyse für Freie Berufe, Unternehmer und abhängig Beschäftigte mit Mikrodaten der Einkommensteuerstatistik

Author

Listed:
  • Joachim Merz
  • Markus Zwick

Abstract

The current discussion on restructuring the social welfare state has again brought distributive questions to the fore. What is lacking as a sound basis for this debate is reliable data, above all on high-income and self-employed people. Using individual data from 1995 income tax statistics, this study contributes to the well-founded analysis of high income among self-employed people, with their freelance work and entrepreneurial activities, and among employees -- two crucially important groups on the labour market and in society overall. We present the results of our income analyses on distribution and redistribution across all income areas and using alternative definitions of high-income thresholds – millionaires and 200% of mean income – for freelance professionals, entrepreneurs, and employees.

Suggested Citation

  • Joachim Merz & Markus Zwick, 2005. "Hohe Einkommen: Eine Verteilungsanalyse für Freie Berufe, Unternehmer und abhängig Beschäftigte mit Mikrodaten der Einkommensteuerstatistik," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 125(2), pages 269-298.
    • Handle: RePEc:aeq:aeqsjb:v125_y2005_i2_q2_p269-298
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    More about this item

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • I39 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Other

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