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Wer bezahlt die Steuern? Steuerbelastung und Einkommenssituation von Freien und anderen Berufen

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Author Info

  • Joachim Merz
  • Thorsten Quiel
  • Kshama Venkatarama

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

Abstract

Within the actual economic and social policy discussion an increasing tax and duties burden is the subject. Before new tax laws and impact analyses of tax changes can be considered, an analysis of the actual tax burden of different societal groups is necessary. In addition, a problemoriented analysis and description of the actual tax burden and its distribution is misssing above all for professions (Freie Berufe). Only before the background of a sound explanation about the reality a targeted economic and social policy is not possible. With our study we want to contribute providing an information and discussion platform. Our analysis in particular focuses on the distribution of the tax burden and the accompanying income. Within all different taxes the income tax is the tax with the highest revenue. The income tax therefore is of our specific interest. After discussing the possibilities and availability of tax information in Germany, in particular for professions, we analyze the tax burden of the professions alltogehter as well as for single professions‘ groups based on the actual available income tax statistic 1989. The distributional analyses provide information about the deviation and the distribution of the tax burden within single groups of professions. In addition, we provide income distribution information for different groups of professions based on such a reliable database.

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File URL: http://www.leuphana.de/fileadmin/user_upload/Forschungseinrichtungen/ffb/files/publikationen/diskussion/DP_24_steuern.pdf
File Function: First version, 1998
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Bibliographic Info

Paper provided by Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg in its series FFB-Discussionpaper with number 24.

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Length: 52 pages
Date of creation: Jul 1998
Date of revision:
Handle: RePEc:leu:wpaper:24

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Web page: http://ffb.uni-lueneburg.de/repec/leu/
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Keywords: tax; tax changes; impact analyses of tax changes; professions;

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References

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  1. Joachim Merz & Dagmar Kirsten, 1995. "Freie Berufe im Mikrozensus I - Struktur und quantitative Bedeutung anhand der ersten Ergebnisse für die neuen und alten Bundesländer 1991," FFB-Discussionpaper 15, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  2. Joachim Merz & Dagmar Kirsten, 1995. "Freie Berufe im Mikrozensus II - Einkommen und Einkommensverteilung anhand der ersten Ergebnisse für die neuen und alten Bundesländer 1991," FFB-Discussionpaper 16, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  3. C. A. de Kam & J. de Haan & C. Giles & A. Manresa & E. Berenguer & J. Merz & K. Venkatarama, 1996. "The distribution of effective tax burdens in four EU countries," FFB-Discussionpaper 21, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  4. C. A. de Kam & J. de Haan & C. Giles & A. Manresa & E. Berenguer & S. Calonge & J. Merz, 1996. "Who pays the taxes?," FFB-Discussionpaper 18, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    • de Kam, C. A. & de Haan, J. & Giles, C. & Manresa, A. & Berenguer, E. & Calonge, S., 1996. "Who pays the taxes?," MPRA Paper 7146, University Library of Munich, Germany.
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