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Einkommens- und Verteilungsanalyse mit dem Taxpayer-Panel – Neue Möglichkeiten und erste Ergebnisse für Selbständige als Freiberufler und Unternehmer und abhängige Beschäftigte sowie für hohe Einkommen
[Income and Distribution Analysis with the Taxpayer-Panel - New Prospects and First Results for Self-Employed, as Freelancers and Entrepeneurs, and Employees as Well as for High Incomes]

Author

Listed:
  • Merz, Joachim
  • Zwick, Markus

Abstract

This contribution analyzes the personal income distribution with the actual microdata of the German Income Tax Statistics and focus on top incomes for important labour market groups: the self-employed (as freelancers and entrepreneurs) and employees. New are the first longitudinal results based on the just available three waves 2001, 2002 and 2003 of the Taxpayer-Panel, a panel, which for the first time in Germany follows the individual taxpayers’ situations. With these paneldata we are able to show first impressions about the income mobility of high incomes in particular and to give hints about the research potential with this may be worldwide genuine individual panel tax data. Central result: The incomes of the self-employed strongly fluctuate for entrepreneurs (tradesmen) but not for liberal professions (freelancer). Freelancer will be rich more frequently and are more frequently rich than the other self-employed. Only relatively few employees were getting rich from 2001 to 2003. In addition, employees (with entrepreneurs) most frequently decline from being rich. This study is a contribution for the “Festschrift” according to the 65th birthday of Johann Hahlen and the 75th birthday of Hans-Jürgen Krupp (Rolf, Gabriele, Zwick, Markus und Gert G. Wagner (Hrsg.), Fortschritte der informationellen Infrasruktur in Deutschland, will be published by Nomos publisher).

Suggested Citation

  • Merz, Joachim & Zwick, Markus, 2008. "Einkommens- und Verteilungsanalyse mit dem Taxpayer-Panel – Neue Möglichkeiten und erste Ergebnisse für Selbständige als Freiberufler und Unternehmer und abhängige Beschäftigte sowie für hohe Einkomme," MPRA Paper 16299, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:16299
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    References listed on IDEAS

    as
    1. Shorrocks, Anthony F, 1984. "Inequality Decomposition by Population Subgroups," Econometrica, Econometric Society, vol. 52(6), pages 1369-1385, November.
    2. Fields, Gary S. & Ok, Efe A., 1996. "The Measurement of Income Mobility: An Introduction to the Literature," Working Papers 96-05, C.V. Starr Center for Applied Economics, New York University.
    3. Christhart Bork & Klaus Müller, 1997. "Effekte der Verrechnungsmöglichkeit negativer Einkünfte im deutschen Einkommensteuerrecht," Finanzwissenschaftliche Diskussionsbeiträge 19, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
    4. Hirschel, Dierk & Merz, Joachim, 2004. "Was erklärt hohe Arbeitseinkommen der Selbständigen? Eine Mikroanalyse mit Daten des Sozio-ökonomischen Panels," MPRA Paper 5976, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Suprinovič, Olga & Kranzusch, Peter, 2014. "Die Eignung des Taxpayer-Panels zur Identifizierung von Selbstständigen und Gründungen," Daten und Fakten 12, Institut für Mittelstandsforschung (IfM) Bonn.
    2. Patricia Eilsberger & Markus Zwick, 2011. "Geschlechterspezifische Einkommensunterschiede bei Selbständigen als Freiberufler und Gewerbetreibende im Vergleich zu abhängig Beschäftigten – Ein empirischer Vergleich auf der Grundlage steuerstatis," FFB-Discussionpaper 93, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    3. Mirko Felchner, 2015. "Einkommensdynamik bei Selbständigen als Freie Berufe und abhängig Beschäftigte Eine dynamische Paneldatenschätzung mit Daten des Sozio-oekonomischen Panels," FFB-Discussionpaper 101, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    4. Katharina Jenderny, 2016. "Mobility of Top Incomes in Germany," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62(2), pages 245-265, June.
    5. Suprinovic, Olga & Kranzusch, Peter & Haunschild, Ljuba, 2011. "Einbeziehung freiberuflicher Gründungen in die Gründungsstatistik des IfM Bonn: Analyse möglicher Datenquellen," IfM-Materialien 210, Institut für Mittelstandsforschung (IfM) Bonn.
    6. Joachim Merz & Henning Stolze, 2010. "Kumulation von Querschnitten - Evaluierung alternativer Konzepte für die kumulierten laufenden Wirtschaftsrechnungen 1999 bis 2003 im Vergleich zur Einkommens- und Verbrauchsstichprobe 2003," FFB-Discussionpaper 85, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.

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    More about this item

    Keywords

    Personal Income Distribution; top income; panel analysis; taxpayer-panel; Income Tax Statistic; selfemployed; liberal professions (freelancer); entrepreneurs; employees;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • J10 - Labor and Demographic Economics - - Demographic Economics - - - General
    • D30 - Microeconomics - - Distribution - - - General
    • J44 - Labor and Demographic Economics - - Particular Labor Markets - - - Professional Labor Markets and Occupations

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