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Hohe Einkommen: Eine Verteilungsanalyse für Freie Berufe, Unternehmer und abhängig Beschäftigte mit Mikrodaten der Einkommensteuerstatistik

Author

Listed:
  • Joachim Merz
  • Markus Zwick

Abstract

The current discussion on restructuring the social welfare state has again brought distributive questions to the fore. What is lacking as a sound basis for this debate is reliable data, above all on high-income and self-employed people. Using individual data from 1995 income tax statistics, this study contributes to the well-founded analysis of high income among self-employed people, with their freelance work and entrepreneurial activities, and among employees -- two crucially important groups on the labour market and in society overall. We present the results of our income analyses on distribution and redistribution across all income areas and using alternative definitions of high-income thresholds – millionaires and 200% of mean income – for freelance professionals, entrepreneurs, and employees.

Suggested Citation

  • Joachim Merz & Markus Zwick, 2005. "Hohe Einkommen: Eine Verteilungsanalyse für Freie Berufe, Unternehmer und abhängig Beschäftigte mit Mikrodaten der Einkommensteuerstatistik," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 125(2), pages 269-298.
  • Handle: RePEc:aeq:aeqsjb:v125_y2005_i2_q2_p269-298
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    Citations

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    Cited by:

    1. Joachim Merz & Tim Rathjen, 2016. "Entrepreneurs and Freelancers: Are They Time and Income Multidimensional Poor? - The German Case," FFB-Discussionpaper 102, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    2. Joachim Merz & Tim Rathjen, 2014. "Time And Income Poverty: An Interdependent Multidimensional Poverty Approach With German Time Use Diary Data," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 60(3), pages 450-479, September.
    3. Joachim Merz & Markus Zwick, 2008. "Einkommens- und Verteilungsanalyse mit dem Taxpayer-Panel – Neue Möglichkeiten und erste Ergebnisse für Selbständige als Freiberufler und Unternehmer und abhängige Beschäftigte sowie für hohe Einkomme," FFB-Discussionpaper 74, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    4. Joachim Merz, 2006. "Polarisierung der Einkommen von Selbständigen? Zur Dynamik der Einkommensverteilung und der hohen Einkommen von Selbstständigen und abhängig Beschäftigten," FFB-Discussionpaper 67, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    5. Böhm, Paul & Merz, Joachim, 2008. "Reichtum in Niedersachsen und anderen Bundesländern – Ergebnisse aus der Einkommensteuer-Geschäftsstatistik 2003 für Selbständige (Freie Berufe und Unternehmer) und abhängige Beschäftigte
      [Richness
      ," MPRA Paper 16301, University Library of Munich, Germany.
    6. Joachim Merz & Bettina Scherg, 2013. "Polarization of Time and Income: A Multidimensional Approach with Well-Being Gap and Minimum 2DGAP ; German Evidence," SOEPpapers on Multidisciplinary Panel Data Research 574, DIW Berlin, The German Socio-Economic Panel (SOEP).
    7. Joachim Merz & Markus Zwick, 2006. "Einkommensanalysen mit Steuerdaten – Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer," FFB-Discussionpaper 65, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    8. Paul Böhm & Joachim Merz, 2008. "Zum Einkommensreichtum Älterer in Deutschland-Neue Reichtumskennzahlen und Ergebnisse aus der Lohnund Einkommensteuerstatistik (FAST 2001)," FFB-Discussionpaper 73, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    9. Joachim Merz & Tim Rathjen, 2011. "Zeit- und Einkommensarmut von Freien Berufen und Unternehmern," FFB-Discussionpaper 89, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    10. Joachim Merz & Henning Stolze, 2010. "Kumulation von Querschnitten - Evaluierung alternativer Konzepte für die kumulierten laufenden Wirtschaftsrechnungen 1999 bis 2003 im Vergleich zur Einkommens- und Verbrauchsstichprobe 2003," FFB-Discussionpaper 85, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    11. Iris Burmester & Bettina Scherg, 2013. "Polarisierung von Arbeitseinkommen im internationalen Vergleich – Empirische Befunde," FFB-Discussionpaper 96, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.

    More about this item

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • I39 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Other

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