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Das Einkommen der Freiberufler in Westdeutschland

  • Klaus-Dietrich Bedau
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    Seit kurzem stehen die Ergebnisse der Einkommensteuerstatistik ueber die Einkommenslage der Freiberufler 1989 zur Verfuegung. Damals bezogen in Westdeutschland knapp 776 000 Steuerpflichtige Einkuenfte aus freiberuflicher Taetigkeit; fuer 452 000 von ihnen waren das die Haupteinkuenfte. Bei 95 000 Steuerpflichtigen ueberstiegen die Betriebsausgaben die Einkuenfte aus freiberuflicher Taetigkeit; nicht ganz 2 000 Freiberufler waren Einkommensmillionaere. Mit einem durchschnittlichen Gesamtbetrag der Einkuenfte von 255 000 DM standen die Zahnaerzte an der Spitze der Einkommenshierarchie, gefolgt von den Wirtschafts- und Buchpruefern (211 000 DM) und den Aerzten (194 000 DM). Aufgrund der Tarifprogression unterliegen die gutverdienenden Freiberufler vergleichsweise hohen Einkommensteuersaetzen. Allerdings wurden selbst die Einkommensmillionaere unter den Freiberuflern nicht mit dem Spitzensatz des Einkommensteuertarifs belastet.

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    Article provided by DIW Berlin, German Institute for Economic Research in its journal Wochenbericht.

    Volume (Year): 62 (1995)
    Issue (Month): 37 ()
    Pages: 642-652

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    Handle: RePEc:diw:diwwob:62-370-2
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