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An Integrated Micro Data Base for Tax Analysis in Germany

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  • Stefan Bach
  • Martin Beznoska
  • Viktor Steiner

Abstract

This paper documents methodology underlying the construction of the integrated data base for our study on “Wer trägt die Steuerlast in Deutschland? – Verteilungswirkungen des deutschen Steuer- und Transfersystems” (Who bears the tax burden in Germany? – Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler Stiftung for the project is gratefully acknowledged. The paper greatly benefited from comments by the members of the scientific advisory council of the project.

Suggested Citation

  • Stefan Bach & Martin Beznoska & Viktor Steiner, 2016. "An Integrated Micro Data Base for Tax Analysis in Germany," Data Documentation 86, DIW Berlin, German Institute for Economic Research.
    • Handle: RePEc:diw:diwddc:dd86
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    File URL: https://www.diw.de/documents/publikationen/73/diw_01.c.551019.de/diw_datadoc_2016-086.pdf
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    References listed on IDEAS

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    1. Gert G. Wagner & Joachim R. Frick & Jürgen Schupp, 2007. "The German Socio-Economic Panel Study (SOEP) – Scope, Evolution and Enhancements," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 127(1), pages 139-169.
    2. Viktor Steiner & Katharina Wrohlich & Peter Haan & Johannes Geyer, 2012. "Documentation of the Tax-Benefit Microsimulation Model STSM: Version 2012," Data Documentation 63, DIW Berlin, German Institute for Economic Research.
    3. Joachim R. Frick & Jan Goebel & Markus M. Grabka & Olaf Groh-Samberg & Gert G. Wagner, 2007. "Zur Erfassung von Einkommen und Vermögen in Haushaltssurveys: Hocheinkommensstichprobe und Vermögensbilanz im SOEP," Data Documentation 19, DIW Berlin, German Institute for Economic Research.
    4. Stefan Bach & Giacomo Corneo & Viktor Steiner, 2009. "From Bottom To Top: The Entire Income Distribution In Germany, 1992–2003," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 55(2), pages 303-330, June.
    5. Jan Marcus & Rainer Siegers & Markus M. Grabka, 2013. "Preparation of Data from the New SOEP Consumption Module: Editing, Imputation, and Smoothing," Data Documentation 70, DIW Berlin, German Institute for Economic Research.
    6. James Banks & Richard Blundell & Arthur Lewbel, 1997. "Quadratic Engel Curves And Consumer Demand," The Review of Economics and Statistics, MIT Press, vol. 79(4), pages 527-539, November.
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    Cited by:

    1. Gilang Hardadi & Alexander Buchholz & Stefan Pauliuk, 2021. "Implications of the distribution of German household environmental footprints across income groups for integrating environmental and social policy design," Journal of Industrial Ecology, Yale University, vol. 25(1), pages 95-113, February.
    2. Hübler, Michael & Wiese, Malin & Braun, Marius & Damster, Johannes, 2024. "The distributional effects of CO2 pricing at home and at the border on German income groups," Resource and Energy Economics, Elsevier, vol. 77(C).

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    More about this item

    Keywords

    Microsimulation models on taxes and transfers; data integration; income distribution;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

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