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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
[Richness in Lower Saxony and Other German Federal States (Bundesländer) - Results Based on the German Wage and Income Tax Statistics 2003 for Professions, Entrepeneurs and Employees]

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Author Info
Böhm, Paul
Merz, Joachim
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://mpra.ub.uni-muenchen.de/16301/
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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 16301.

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Date of creation: Aug 2008
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Handle: RePEc:pra:mprapa:16301

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

Find related papers by JEL classification:
D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
D30 - Microeconomics - - Distribution - - - General
R20 - Urban, Rural, and Regional Economics - - Household Analysis - - - General
J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand

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  1. Thomas Piketty & Emmanuel Saez, 2006. "The Evolution of Top Incomes: A Historical and International Perspective," NBER Working Papers 11955, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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