IDEAS home Printed from https://ideas.repec.org/a/jns/jbstat/v223y2003i1p58-90.html
   My bibliography  Save this article

Was fehlt in der EVS?. Eine Verteilungsanalyse hoher Einkommen mit der verknüpften Einkommensteuerstatistik für Selbständige und abhängig Beschäftigte / What is Missing in the EVS?. A Distributional Analysis of High Income With the Merged Income Tax Statistic for Self-Employed and Employees

Author

Listed:
  • Merz Joachim

    () (Universität Lüneburg, Fachbereich Wirtschafts- und Sozialwissenschaften, Forschungsinstitut Freie Berufe (FFB), Campus: Scharnhorststr. 1, Geb. 5, D-21332 Lüneburg. Tel.: ++49/+41 31/78 20 51, Fax: ++49/+41 31/78 20 59)

Abstract

An outstanding microdatabase for the analysis of income and its distribution is the Income and Consumption Survey (EVS). However, high income above the 35 000 DM household net income per month threshold is not available. In this study, for the first time, distributional consequences of a merging between the EVS and the Income Tax Statistic (EStS) in particular for high income are analyzed.

Suggested Citation

  • Merz Joachim, 2003. "Was fehlt in der EVS?. Eine Verteilungsanalyse hoher Einkommen mit der verknüpften Einkommensteuerstatistik für Selbständige und abhängig Beschäftigte / What is Missing in the EVS?. A Distributional A," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 223(1), pages 58-90, February.
  • Handle: RePEc:jns:jbstat:v:223:y:2003:i:1:p:58-90
    as

    Download full text from publisher

    File URL: https://www.degruyter.com/view/j/jbnst.2003.223.issue-1/jbnst-2003-0104/jbnst-2003-0104.xml?format=INT
    Download Restriction: For access to full text, subscription to the journal or payment for the individual article is required.

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Shorrocks, A F, 1980. "The Class of Additively Decomposable Inequality Measures," Econometrica, Econometric Society, vol. 48(3), pages 613-625, April.
    2. Atkinson, A B, 1987. "On the Measurement of Poverty," Econometrica, Econometric Society, vol. 55(4), pages 749-764, July.
    3. Blackburn, McKinley L., 1989. "Interpreting the magnitude of changes in measures of income inequality," Journal of Econometrics, Elsevier, vol. 42(1), pages 21-25, September.
    4. Sen, Amartya, 1979. " Issues in the Measurement of Poverty," Scandinavian Journal of Economics, Wiley Blackwell, vol. 81(2), pages 285-307.
    5. Sen, Amartya K, 1976. "Poverty: An Ordinal Approach to Measurement," Econometrica, Econometric Society, vol. 44(2), pages 219-231, March.
    6. Stefan Bach & Bernd Bartholmai, 2000. "Möglichkeiten zur Modellierung hoher Einkommen auf Grundlage der Einkommensteuerstatistik," Discussion Papers of DIW Berlin 212, DIW Berlin, German Institute for Economic Research.
    7. Merz, Joachim & Faik, Jürgen, 1994. "Equivalence Scales Based on Revealed Preference Consumption Expenditure Microdata - The Case of West Germany," MPRA Paper 16297, University Library of Munich, Germany.
    8. Shorrocks, Anthony F, 1984. "Inequality Decomposition by Population Subgroups," Econometrica, Econometric Society, vol. 52(6), pages 1369-1385, November.
    9. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
    Full references (including those not matched with items on IDEAS)

    Citations

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


    Cited by:

    1. 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.
    2. Joachim Merz & Paul Böhm, 2008. "Reichtum in Niedersachsen und anderen Bundesländern – Ergebnisse aus der Einkommensteuer-Geschäftsstatistik 2003 für Selbständige (Freie Berufe und Unternehmer) und abhängige Beschäftigte," FFB-Discussionpaper 75, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    3. Böhm, Paul & Merz, Joachim, 2008. "Zum Einkommensreichtum Älterer in Deutschland- Neue Reichtumskennzahlen und Ergebnisse aus der Lohnund Einkommensteuerstatistik (FAST 2001)," MPRA Paper 9037, University Library of Munich, Germany.
    4. Busl, Claudia & Iliewa, Zwetelina & Jokisch, Sabine & Kappler, Marcus & Roscher, Thomas & Schindler, Felix & Schleer, Frauke, 2012. "Endbericht an das Bundesministerium der Finanzen zum Forschungsauftrag fe 11/11: "Sparen und Investieren vor dem Hintergrund des demografischen Wandels"," ZEW Expertises, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research, number 110554.

    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:jns:jbstat:v:223:y:2003:i:1:p:58-90. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Peter Golla). General contact details of provider: https://www.degruyter.com .

    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.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.