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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 Analysis of High Income With the Merged Income Tax Statistic for Self-Employed and Employees

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  • Merz Joachim

    (Universität Lüneburg, Fachbereich Wirtschafts- und Sozialwissenschaften, Forschungsinstitut Freie Berufe (FFB), Campus: Scharnhorststr. 1, Geb. 5, D-21332 Lüneburg. Tel.: ++49/+41 31/78 20 51, Fax: ++49/+41 31/78 20 59)

Abstract

An outstanding microdatabase for the analysis of income and its distribution is the Income and Consumption Survey (EVS). However, high income above the 35 000 DM household net income per month threshold is not available. In this study, for the first time, distributional consequences of a merging between the EVS and the Income Tax Statistic (EStS) in particular for high income are analyzed.We start with a description of the Wage and Income Tax Statistic (EStS) as a well suited microdatabasis for income analyses in general and for high income. Our merging strategy uses taxpaying classes divided by household types. After a short description of the merging results according to householdtypes and income brackets, we investigate in particular high incomes with a distributional analysis and a decomposition for the self-employed and the employees. We then characterize rich and non rich households by socioeconomic breakdowns. Finally we analyze the full range income distribution comparing the merged Income Tax Statistic EStS/EVS 1995 with the EVS 1993 considering the household structure via equivalence scales. The concluding remarks emphasize the need for an integrated microdatafile for a targeted economic and social policy.

Suggested Citation

  • 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.
    • Handle: RePEc:jns:jbstat:v:223:y:2003:i:1:p:58-90
    DOI: 10.1515/jbnst-2003-0104
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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. Atkinson, A B, 1987. "On the Measurement of Poverty," Econometrica, Econometric Society, vol. 55(4), pages 749-764, July.
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    8. Merz, Joachim & Faik, Jürgen, 1994. "Equivalence Scales Based on Revealed Preference Consumption Expenditure Microdata - The Case of West Germany," MPRA Paper 16297, University Library of Munich, Germany.
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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. Joachim Merz & Paul Böhm, 2008. "Reichtum in Niedersachsen und anderen Bundesländern – Ergebnisse aus der Einkommensteuer-Geschäftsstatistik 2003 für Selbständige (Freie Berufe und Unternehmer) und abhängige Beschäftigte," FFB-Discussionpaper 75, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    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. Merz, Joachim & Paic, Peter, 2004. "Existenzgründungen von Freiberuflern und Unternehmern Eine Mikroanalyse mit dem Sozioökonomischen Panel," MPRA Paper 5974, University Library of Munich, Germany.
    5. Busl, Claudia & Iliewa, Zwetelina & Jokisch, Sabine & Kappler, Marcus & Roscher, Thomas & Schindler, Felix & Schleer, Frauke, 2012. "Endbericht an das Bundesministerium der Finanzen zum Forschungsauftrag fe 11/11: "Sparen und Investieren vor dem Hintergrund des demografischen Wandels"," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110554, March.

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