The Distribution of Income of Self-employed, Entrepreneurs and Professions as Revealed from Micro Income Tax Statistics in Germany
AbstractAs simple as it is, results describing the world are heavily dependent on the quality of the underlying data. One of the very crucial variables in microanalytical analyses of well-being and human resources is income. The more, when the situation of the self-employed is regarded. This paper focus on the distribution of income based on very sound data: the German Income Tax Statistic (Einkommensteuerstatistik) 1992. New is the actual possibility to use for the first time such a sound microdatabase to analyze the self-employed in particular: a 100.000 microdata sample of the population wide German Income Tax Statistic. New is the comparison between income from dependent and self-employed work with emphasis on the entrepreneurs and professions, and new is the indepth decomposition inequality analysis of the aggregated groups and of the single professions based on an inequality generalized entropy decomposition approach. One overall striking result is: the occupational status as an employee, entrepreneur or as a profession with its connected low between inequality share is by far not the overall driving factor to ‘explain’ the overall income distribution and inequality picture of the re-unified Germany; it is the within group inequality which counts in particular.
Download InfoIf 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.
Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 6357.
Date of creation: Feb 2000
Date of revision:
Income distribution of self-employed; entrepreneurs; professions; income tax statistics; microanalysis; decomposition of inequality;
Other versions of this item:
- Joachim Merz, 2000. "The Distribution of Income of Self-employed, Entrepreneurs and Professions as Revealed from Micro Income Tax Statistics in Germany," FFB-Discussionpaper 27, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- D30 - Microeconomics - - Distribution - - - General
- J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Joachim, Merz, 2001.
"Freie Berufe im Wandel der Arbeitsmärkte,"
6348, University Library of Munich, Germany.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ekkehart Schlicht).
If references are entirely missing, you can add them using this form.