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Wer bezahlt die Steuern? Steuerbelastung und Einkommenssituation von Freien und anderen Berufen

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  • Merz, Joachim
  • Quiel, Thorsten
  • Venkatarama, Kshama

Abstract

Within the actual economic and social policy discussion an increasing tax and duties burden is the subject. Before new tax laws and impact analyses of tax changes can be considered, an analysis of the actual tax burden of different societal groups is necessary. In addition, a problemoriented analysis and description of the actual tax burden and its distribution is misssing above all for professions (Freie Berufe). Only before the background of a sound explanation about the reality a targeted economic and social policy is not possible. With our study we want to contribute providing an information and discussion platform. Our analysis in particular focuses on the distribution of the tax burden and the accompanying income. Within all different taxes the income tax is the tax with the highest revenue. The income tax therefore is of our specific interest. After discussing the possibilities and availability of tax information in Germany, in particular for professions, we analyze the tax burden of the professions alltogehter as well as for single professions‘ groups based on the actual available income tax statistic 1989. The distributional analyses provide information about the deviation and the distribution of the tax burden within single groups of professions. In addition, we provide income distribution information for different groups of professions based on such a reliable database.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 9173.

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Date of creation: Jul 1998
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Handle: RePEc:pra:mprapa:9173

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Keywords: Steuer- und Abgabenbelastung; Wirkungsanalyse von Steueränderungen; Einkommenssteuer; Steuerbelastung der Freien Berufe;

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References

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  1. 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.
  2. 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.
  3. Joachim Merz & Dagmar Kirsten, 1995. "Freie Berufe im Mikrozensus II - Einkommen und Einkommensverteilung anhand der ersten Ergebnisse für die neuen und alten Bundesländer 1991," FFB-Discussionpaper 16, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  4. Joachim Merz & Dagmar Kirsten, 1995. "Freie Berufe im Mikrozensus I - Struktur und quantitative Bedeutung anhand der ersten Ergebnisse für die neuen und alten Bundesländer 1991," FFB-Discussionpaper 15, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
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Cited by:
  1. Merz, Joachim, 2001. "Was fehlt in der EVS ? Eine Verteilungsanalyse hoher Einkommen mit der verknüpften Einkommensteuerstatistik für Selbständige und abhängig Beschäftigte," MPRA Paper 6349, University Library of Munich, Germany.
  2. Merz, Joachim, 2002. "Reichtum in Deutschland: Hohe Einkommen, ihre Struktur und Verteilung," MPRA Paper 5992, University Library of Munich, Germany.
  3. Joachim Merz, 2002. "Reichtum in Deutschland: Hohe Einkommen, ihre Struktur und Verteilung - Eine Mikroanalyse mit der Einkommensteuerstatistik für Selbständige und abhängig Beschäftigte," FFB-Discussionpaper 36, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.

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