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Reichtum in Niedersachsen und anderen Bundesländern – Ergebnisse aus der Einkommensteuer-Geschäftsstatistik 2003 für Selbständige (Freie Berufe und Unternehmer) und abhängige Beschäftigte

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Author Info

  • Joachim Merz
  • Paul Böhm

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

Abstract

This contribution analyzes top incomes in the German Federal States for 2003 with focus on Lower-Saxony. Based on the microdata of the German Wage and Income Tax Current Statistics (Einkommensteuer-Geschäftsstatistik) for the first time richness rates and intensities of richness are examined for the self-employed as professions and entrepreneurs as well as for employees. We found large differences between the German Federal States and occupational groups. Even if the share of rich persons in the group of self-employed are substantially higher than in the group of employees the situation of the self-employed varies much between the German Federal States.

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File URL: http://www.leuphana.de/fileadmin/user_upload/Forschungseinrichtungen/ffb/files/publikationen/diskussion/DP_75_reichtum_in_niedersachsen.pdf
File Function: First version, 2008
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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 75.

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Length: 31 pages
Date of creation: Aug 2008
Date of revision:
Handle: RePEc:leu:wpaper:75

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Web page: http://ffb.uni-lueneburg.de/repec/leu/
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Related research

Keywords: Regional income analysis; income richness; top income; self-employment; professions and entrepreneurs; Wage and Income Tax Statistics.;

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  1. Thomas Piketty & Emmanuel Saez, 2006. "The Evolution of Top Incomes: A Historical and International Perspective," American Economic Review, American Economic Association, vol. 96(2), pages 200-205, May.
  2. Joachim Merz, 2003. "Was fehlt in der EVS? - Eine Verteilungsanalyse hoher Einkommen mit der verknüpften Einkommensteuerstatistik für Selbständige und abhängig Beschäftigte," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), Justus-Liebig University Giessen, Department of Statistics and Economics, vol. 223(1), pages 58-90.
  3. Atkinson, A. B. & Piketty, Thomas (ed.), 2007. "Top Incomes Over the Twentieth Century: A Contrast Between Continental European and English-Speaking Countries," OUP Catalogue, Oxford University Press, number 9780199286881.
  4. Barton H. Hamilton, 2000. "Does Entrepreneurship Pay? An Empirical Analysis of the Returns to Self-Employment," Journal of Political Economy, University of Chicago Press, vol. 108(3), pages 604-631, June.
  5. Joachim Merz & Markus Zwick, 2005. "Hohe Einkommen: Eine Verteilungsanalyse für Freie Berufe, Unternehmer und abhängig Beschäftigte mit Mikrodaten der Einkommensteuerstatistik," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 125(2), pages 269-298.
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