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Was fehlt in der EVS ? Eine Verteilungsanalyse hoher Einkommen mit der verknüpften Einkommensteuerstatistik für Selbständige und abhängig Beschäftigte

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  • Joachim Merz

    (LEUPHANA University Lüneburg,Department of Economic, Behaviour and Law Sciences, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)))

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 frontier are not available. In this study we analyse for the first time, which distributional consequences a merging between the EVS and the Income Tax Statistics (EStS) records with its high (above these 35.000 DM) incomes will have. We start with a description of the Wage and Income Tax Statistic (EStS) as a well suited microdatabasis to income analyses in general and for high income in particular. Our merging strategy uses taxpaying classes divided by householdtypes. With the merged Income Tax Statistic EStS/EVS 1995 vs. EVS 1993 we compare and analyse the distribution of income on the household level and on the personal level via equivalence income concepts. We investigate in particular high incomes with a distributional analysis and a decomposition for the selfemployed and the employees. Structural analyses then decribe the spectrum of rich and non rich households for different socio-economic attributes. The concluding remarks emphasize the need for an integrated microdatafile for a targeted economic and social policy.

Suggested Citation

  • Joachim Merz, 2001. "Was fehlt in der EVS ? Eine Verteilungsanalyse hoher Einkommen mit der verknüpften Einkommensteuerstatistik für Selbständige und abhängig Beschäftigte," FFB-Discussionpaper 30, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    • Handle: RePEc:leu:wpaper:30
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    References listed on IDEAS

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    11. 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. Lührmann Melanie, 2010. "Consumer Expenditures and Home Production at Retirement – New Evidence from Germany," German Economic Review, De Gruyter, vol. 11(2), pages 225-245, May.
    2. aus dem Moore, Nils & Kambeck, Rainer & Kasten, Tanja, 2009. "Auswirkungen der Steuerprogramme zur Bundestagswahl 2009: Eine mikrodatenbasierte Analyse der Reformvorschläge von CDU/CSU, SPD und FDP," RWI Materialien 55, RWI - Leibniz-Institut für Wirtschaftsforschung.
    3. Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," International Journal of Microsimulation, International Microsimulation Association, vol. 7(2), pages 40-93.
    4. Merz, Joachim & Lang, Rainer, 1997. "Preferred vs. Actual Working Hours - A Ten Years Paneleconometric Analysis for Professions, Entrepreneurs and Employees in Germany," MPRA Paper 7142, University Library of Munich, Germany.
    5. repec:bla:germec:v:11:y:2010:i::p:225-245 is not listed on IDEAS
    6. repec:zbw:rwimat:055 is not listed on IDEAS
    7. Richard Ochmann, 2010. "Distributional and Welfare Effects of Germany's Year 2000 Tax Reform," Discussion Papers of DIW Berlin 1083, DIW Berlin, German Institute for Economic Research.
    8. Joachim Merz, 1993. "Market and Non-market Labor Supply and Recent German Tax Reform Impacts - Behavioral Response in a Combined Dynamic and Static Microsimulation Model," FFB-Discussionpaper 06, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    9. Fachinger, Uwe, 2002. "Sparfähigkeit und Vorsorge gegenüber sozialen Risiken bei Selbständigen: Einige Informationen auf der Basis der Einkommens- und Verbrauchsstichprobe 1998," MPRA Paper 1126, University Library of Munich, Germany.
    10. Nils aus dem Moore & Rainer Kambeck & Tanja Kasten, 2009. "Auswirkungen der Steuerprogramme zur Bundestagswahl 2009 – Eine mikrodatenbasierte Analyse der Reformvorschläge von CDU/CSU, SPD und FDPs," RWI Materialien, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, pages 42, December.

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    More about this item

    Keywords

    Income distribution; high income; rich households; merging of the Income and consumption Sample (EVS) and the Wage and Income Tax Statistic (EStS); Integrated microdatafiles; Self-employed and Employees;
    All these keywords.

    JEL classification:

    • D30 - Microeconomics - - Distribution - - - General
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand

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