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Konstruktion und Bewertung eines ökonomischen Einkommens aus der faktisch anonymisierten Lohn- und Einkommensteuerstatistik

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  • Bönke, Timm
  • Neher, Frank
  • Schröder, Carsten

Abstract

Atypische Engelkurven–Verläufe zeigen, dass die in der Faktisch Anonymisierten Lohn– und Einkommensteuerstatistik 1998 (FAST) verzeichneten steuerrechtlich definierten Einkommensaggregate ein verzerrtes Bild vom Lebensstandard der Zensenten geben. Wir zeigen, dass f¨ur einen überwiegenden Teil der Beobachtungen in FAST ausreichende Informationen zur Konstruktion von Einkommen im ¨okonomischen Sinne verf¨ugbar sind. Eine exemplarische Analyse der Progressionswirkung der Einkommensteuer ergibt, dass Verteilungsanalysen, die direkt steuerliche Einkommensdefinitionen nutzen, zu systematischen Fehleinschätzungen führen können. --

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Bibliographic Info

Paper provided by Free University Berlin, School of Business & Economics in its series Discussion Papers with number 2006/8.

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Date of creation: 2006
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Handle: RePEc:zbw:fubsbe:20068

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