IDEAS home Printed from https://ideas.repec.org/a/bla/perwir/v5y2004i2p105-126.html
   My bibliography  Save this article

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

Author

Listed:
  • 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.

Suggested Citation

  • 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
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1468-2516.2004.00142.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1468-2516.2004.00142.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Shorrocks, A F, 1980. "The Class of Additively Decomposable Inequality Measures," Econometrica, Econometric Society, vol. 48(3), pages 613-625, April.
    2. 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.
    3. Aghion,Philippe & Williamson,Jeffrey G., 1999. "Growth, Inequality, and Globalization," Cambridge Books, Cambridge University Press, number 9780521659109, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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. 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.
    3. 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.
    4. Joachim Merz & Peter Paic, 2005. "Zum Einkommen der Freien Berufe Eine - Ordered Probit-Analyse ihrer Determinanten auf Basis der FFB-Onlineumfrage," FFB-Discussionpaper 52, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    5. Joachim Merz & Markus Zwick, 2006. "Einkommensanalysen mit Steuerdaten – Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer," FFB-Discussionpaper 65, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    6. Matthias Benz, "undated". "Entrepreneurship as a non-profit-seeking activity," IEW - Working Papers 243, Institute for Empirical Research in Economics - University of Zurich.
    7. 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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Merz, Joachim, 2001. "Was fehlt in der EVS ? Eine Verteilungsanalyse hoher Einkommen mit der verknüpften Einkommensteuerstatistik für Selbständige und abhängig Beschäftigte," MPRA Paper 6349, University Library of Munich, Germany.
    2. Joachim, Merz & Henning, Stolz & Markus, Zwick, 2002. "Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 - A MICSIM microsimulation analysis of distributional impacts," MPRA Paper 6345, University Library of Munich, Germany.
    3. Rukwid, Ralf, 2007. "Arbeitslosigkeit und Lohnspreizung - Empirische Befunde zur Arbeitsmarktsituation gering Qualifizierter in Deutschland," Violette Reihe: Schriftenreihe des Promotionsschwerpunkts "Globalisierung und Beschäftigung" 24/2007, University of Hohenheim, Carl von Ossietzky University Oldenburg, Evangelisches Studienwerk.
    4. Merz, Joachim, 2002. "Reichtum in Deutschland: Hohe Einkommen, ihre Struktur und Verteilung," MPRA Paper 5992, University Library of Munich, Germany.
    5. Joachim Merz & Markus Zwick, 2003. "Hohe Einkommen: Eine Verteilungsanalyse für Freie Berufe, Unternehmer und abhängig Beschäftigte," FFB-Discussionpaper 40, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    6. Joachim Merz, 2002. "Reichtum in Deutschland: Hohe Einkommen, ihre Struktur und Verteilung - Eine Mikroanalyse mit der Einkommensteuerstatistik für Selbständige und abhängig Beschäftigte," FFB-Discussionpaper 36, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    7. Merz Joachim, 2003. "Was fehlt in der EVS?. Eine Verteilungsanalyse hoher Einkommen mit der verknüpften Einkommensteuerstatistik für Selbständige und abhängig Beschäftigte / What is Missing in the EVS?. A Distributional A," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 223(1), pages 58-90, February.
    8. Chakravarty, Satya R. & Deutsch, Joseph & Silber, Jacques, 2008. "On the Watts Multidimensional Poverty Index and its Decomposition," World Development, Elsevier, vol. 36(6), pages 1067-1077, June.
    9. Alonso-Villar, Olga & del Río, Coral, 2010. "Local versus overall segregation measures," Mathematical Social Sciences, Elsevier, vol. 60(1), pages 30-38, July.
    10. Oscar Volij, 2018. "Segregation: theoretical approaches," Chapters, in: Conchita D’Ambrosio (ed.), Handbook of Research on Economic and Social Well-Being, chapter 21, pages 480-503, Edward Elgar Publishing.
    11. Tomoki Fujii, 2013. "Geographic decomposition of inequality in health and wealth: evidence from Cambodia," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 11(3), pages 373-392, September.
    12. Andonie, Costel & Kuzmics, Christoph & Rogers, Brian W., 2019. "Efficiency-based measures of inequality," Journal of Mathematical Economics, Elsevier, vol. 85(C), pages 60-69.
    13. Juan Luis Londoño & Miguel Székely, 2000. "Persistent Poverty and Excess Inequality: Latin America, 1970-1995," Journal of Applied Economics, Universidad del CEMA, vol. 3, pages 93-134, May.
    14. Flachaire, Emmanuel & Nunez, Olivier, 2007. "Estimation of the income distribution and detection of subpopulations: An explanatory model," Computational Statistics & Data Analysis, Elsevier, vol. 51(7), pages 3368-3380, April.
    15. Casilda Lasso de la Vega & Ana Urrutia & Oscar Volij, 2011. "An Axiomatic Characterization Of The Theil Inequality Order," Working Papers 1103, Ben-Gurion University of the Negev, Department of Economics.
    16. Guido Erreygers & Roselinde Kessels, 2017. "Socioeconomic Status and Health: A New Approach to the Measurement of Bivariate Inequality," IJERPH, MDPI, vol. 14(7), pages 1-23, June.
    17. Pupato, Germán, 2017. "Performance pay, trade and inequality," Journal of Economic Theory, Elsevier, vol. 172(C), pages 478-504.
    18. Zandvakili, Sourushe, 2000. "Dynamics of earnings inequality among female-headed households in the United States," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 29(1), pages 73-89.
    19. Tugce, Cuhadaroglu, 2013. "My Group Beats Your Group: Evaluating Non-Income Inequalities," SIRE Discussion Papers 2013-49, Scottish Institute for Research in Economics (SIRE).
    20. Luc Savard & Stéphane Mussard, 2005. "Micro-simulation and Multi-decomposition: A Case Study: Philippines," Cahiers de recherche 05-02, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:perwir:v:5:y:2004:i:2:p:105-126. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/vfsocea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.