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De facto anonymised microdata file on income tax statistics 1998

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  • Merz, Joachim
  • Vorgrimler, Daniel
  • Zwick, Markus

Abstract

With the data of the de facto anonymised Income Tax Statistics 1998 (FAST 98), the German official statistics are for the first time publishing microdata from the field of fiscal statistics. The scientific community can use these data to analyse politically-relevant questions on the fiscal and transfer system at their own workplace, subject to the premises of article 16 subsection 6 of the Law on Statistics for Federal Purposes, on the basis of "real" assessment data. Passing on individual data to the scientific community is only possible in a de facto anonymised form. This form may impair possibilities for scientific analysis possibilities. So that anonymised data can nevertheless be used by the scientific community, anonymisation must meet two equal challenges: It must firstly guarantee adequate protection of the individual items of data, and secondly it must optimally conserve the possibilities for analysis of the anonymised data. In order to achieve the right balance between these two goals, the Statistical Offices have involved potential scientific users in the anonymisation work in a research project.In the article entitled "De facto anonymised microdata file on income tax statistics 1998", in addition to the anonymisation concept the framework conditions of the project are explained and the analysis possibilities of income tax statistics demonstrated.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 5740.

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Date of creation: Apr 2006
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Handle: RePEc:pra:mprapa:5740

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Keywords: microdata; de facto anonymization; income tax statistic;

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References

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  1. Burkhauser, Richard V. & Smeeding, Timothy M. & Merz, Joachim, 1994. "Relative Inequality and Poverty in Germany and the United States Using Alternative Equivalence Scales," MPRA Paper 7229, University Library of Munich, Germany.
  2. 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.
  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. Stefan Bach & Peter Haan & Hans-Joachim Rudolph & Viktor Steiner, 2004. "Reformkonzepte zur Einkommens- und Ertragsbesteuerung: erhebliche Aufkommens- und Verteilungswirkungen, aber relativ geringe Effekte auf das Arbeitsangebot," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 71(16), pages 185-204.
  5. 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.
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Cited by:
  1. Jacob, Martin & Niemann, Rainer & Weiss, Martin, 2008. "The rich demystified: A reply to Bach, Corneo, and Steiner (2008)," arqus Discussion Papers in Quantitative Tax Research 58, arqus - Arbeitskreis Quantitative Steuerlehre.
  2. Ulrich Kaiser & Joachim Wagner, 2008. "Neue Möglichkeiten zur Nutzung vertraulicher amtlicher Personen- und Firmendaten," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(3), pages 329-349, 08.

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