IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/6357.html
   My bibliography  Save this paper

The Distribution of Income of Self-employed, Entrepreneurs and Professions as Revealed from Micro Income Tax Statistics in Germany

Author

Listed:
  • Merz, Joachim

Abstract

As 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.

Suggested Citation

  • Merz, Joachim, 2000. "The Distribution of Income of Self-employed, Entrepreneurs and Professions as Revealed from Micro Income Tax Statistics in Germany," MPRA Paper 6357, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:6357
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/6357/1/MPRA_paper_6357.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    Other versions of this item:

    Citations

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


    Cited by:

    1. Joachim, Merz, 2001. "Freie Berufe im Wandel der Arbeitsmärkte," MPRA Paper 6348, University Library of Munich, Germany.
    2. Heiko Müller & Caren Sureth, 2009. "Income tax statistics analysis: A comparison of microsimulation versus group simulation," International Journal of Microsimulation, International Microsimulation Association, vol. 2(1), pages 32-48.
    3. Becker Irene, 2000. "Einkommensverteilung in Deutschland. Strukturanalyse der Ungleichheit nach Einkommenskomponenten / The Personal Distribution of Income in Germany. A Decomposition Analysis of Income Sources," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 220(4), pages 400-418, August.

    More about this item

    Keywords

    Income distribution of self-employed; entrepreneurs; professions; income tax statistics; microanalysis; decomposition of inequality;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D30 - Microeconomics - - Distribution - - - General
    • J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:6357. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.