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Einkommens‐Reichtum in Deutschland – Mikroanalytische Ergebnisse der Einkommensteuerstatistik für Selbständige und abhängig Beschäftigte

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  • Joachim Merz

Abstract

The distribution of societal wealth and income is of central importance for the economic, social and cultural development of a country. This article's contribution is made by pinpointing the situation of the income rich. Sound information about high income, its structure and distribution is presented based on the anonymized individual records of the income tax statistics of 1995 for the first time in Germany (as a part of the first Poverty and Wealth Report). Rooted in a distributional analysis over the entire income range, the article concentrates on the (re‐)distribution of high income by different ‘richness’‐definitions for the self‐employed and employees.

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  • Joachim Merz, 2004. "Einkommens‐Reichtum in Deutschland – Mikroanalytische Ergebnisse der Einkommensteuerstatistik für Selbständige und abhängig Beschäftigte," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 5(2), pages 105-126, May.
    • Handle: RePEc:bla:perwir:v:5:y:2004:i:2:p:105-126
    DOI: 10.1111/j.1468-2516.2004.00142.x
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    References listed on IDEAS

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    1. Shorrocks, A F, 1980. "The Class of Additively Decomposable Inequality Measures," Econometrica, Econometric Society, vol. 48(3), pages 613-625, April.
    2. Aghion,Philippe & Williamson,Jeffrey G., 1999. "Growth, Inequality, and Globalization," Cambridge Books, Cambridge University Press, number 9780521659109, September.
    3. Blackburn, McKinley L., 1989. "Interpreting the magnitude of changes in measures of income inequality," Journal of Econometrics, Elsevier, vol. 42(1), pages 21-25, September.
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    Cited by:

    1. Joachim Merz, 2006. "Polarisierung der Einkommen von Selbständigen? Zur Dynamik der Einkommensverteilung und der hohen Einkommen von Selbstständigen und abhängig Beschäftigten," FFB-Discussionpaper 67, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    2. Matthias Benz, "undated". "Entrepreneurship as a non-profit-seeking activity," IEW - Working Papers 243, Institute for Empirical Research in Economics - University of Zurich.
    3. Merz, Joachim & Böhm, Paul & Burgert, Derik, 2005. "Arbeitszeitarrangements und Entlohnung Ein Treatment-Effects-Ansatz für Freiberufler, Unternehmer und abhängig Beschäftigte," MPRA Paper 5970, University Library of Munich, Germany.
    4. Andreas Peichl & Thilo Schaefer & Christoph Scheicher, 2010. "Measuring Richness And Poverty: A Micro Data Application To Europe And Germany," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 56(3), pages 597-619, September.
    5. Merz, Joachim & Paic, Peter, 2005. "Zum Einkommen der Freien Berufe Eine Ordered Probit-Analyse ihrer Determinanten auf Basis der FFB-Onlineumfrage," MPRA Paper 5860, University Library of Munich, Germany.
    6. Böhm, Paul & Merz, Joachim, 2008. "Zum Einkommensreichtum Älterer in Deutschland- Neue Reichtumskennzahlen und Ergebnisse aus der Lohnund Einkommensteuerstatistik (FAST 2001)," MPRA Paper 9037, University Library of Munich, Germany.
    7. Merz, Joachim & Zwick, Markus, 2006. "Einkommensanalysen mit Steuerdaten – Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer," MPRA Paper 5843, University Library of Munich, Germany.

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