Advanced Search
MyIDEAS: Login to save this paper or follow this series

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

Contents:

Author Info

  • 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.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.leuphana.de/fileadmin/user_upload/Forschungseinrichtungen/ffb/files/publikationen/diskussion/DP_30_was_fehlt_evs.pdf
File Function: First version, 2001
Download Restriction: no

Bibliographic Info

Paper provided by Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg in its series FFB-Discussionpaper with number 30.

as in new window
Length: 59 pages
Date of creation: May 2001
Date of revision:
Handle: RePEc:leu:wpaper:30

Contact details of provider:
Web page: http://ffb.uni-lueneburg.de/repec/leu/
More information through EDIRC

Related research

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;

Other versions of this item:

Find related papers by JEL classification:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Atkinson, A B, 1987. "On the Measurement of Poverty," Econometrica, Econometric Society, vol. 55(4), pages 749-64, July.
  2. 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.
  3. Stefan Bach & Bernd Bartholmai, 2000. "Möglichkeiten zur Modellierung hoher Einkommen auf Grundlage der Einkommensteuerstatistik," Discussion Papers of DIW Berlin 212, DIW Berlin, German Institute for Economic Research.
  4. Michael F. Förster, 2000. "Trends and Driving Factors in Income Distribution and Poverty in the OECD Area," OECD Labour Market and Social Policy Occasional Papers 42, OECD Publishing.
  5. Merz, Joachim & Quiel, Thorsten & Venkatarama, Kshama, 1998. "Wer bezahlt die Steuern? Steuerbelastung und Einkommenssituation von Freien und anderen Berufen," MPRA Paper 9173, University Library of Munich, Germany.
  6. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
  7. Shorrocks, Anthony F, 1984. "Inequality Decomposition by Population Subgroups," Econometrica, Econometric Society, vol. 52(6), pages 1369-85, November.
  8. Blackburn, McKinley L., 1989. "Interpreting the magnitude of changes in measures of income inequality," Journal of Econometrics, Elsevier, vol. 42(1), pages 21-25, September.
  9. Fachinger, Uwe, 1998. "Die Verteilung der Vermögen privater Haushalte: Einige konzeptionelle Anmerkungen sowie empirische Befunde für die Bundesrepublik Deutschland," Working papers of the ZeS 13/1998, University of Bremen, Centre for Social Policy Research (ZeS).
  10. Markus M. Grabka, 2000. "Einkommensverteilung in Deutschland: stärkere Umverteilungseffekte in Ostdeutschland," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 67(19), pages 291-297.
  11. Sen, Amartya, 1979. " Issues in the Measurement of Poverty," Scandinavian Journal of Economics, Wiley Blackwell, vol. 81(2), pages 285-307.
  12. Shorrocks, A F, 1980. "The Class of Additively Decomposable Inequality Measures," Econometrica, Econometric Society, vol. 48(3), pages 613-25, April.
  13. Sen, Amartya K, 1976. "Poverty: An Ordinal Approach to Measurement," Econometrica, Econometric Society, vol. 44(2), pages 219-31, March.
Full references (including those not matched with items on IDEAS)

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Lührmann, Melanie, 2007. "Consumer Expenditures and Home Production at Retirement: New Evidence from Germany," Sonderforschungsbereich 504 Publications 07-13, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
  2. 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.
  3. Merz, Joachim, 2006. "Polarisierung der Einkommen von Selbständigen? Zur Dynamik der Einkommensverteilung und der hohen Einkommen von Selbstständigen und abhängig Beschäftigten," MPRA Paper 5743, University Library of Munich, Germany.
  4. 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.
  5. Böhm, Paul & Merz, Joachim, 2008. "Reichtum in Niedersachsen und anderen Bundesländern – Ergebnisse aus der Einkommensteuer-Geschäftsstatistik 2003 für Selbständige (Freie Berufe und Unternehmer) und abhängige Beschäftigte
    [
    ," MPRA Paper 16301, University Library of Munich, Germany.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:leu:wpaper:30. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joachim Merz).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.