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Möglichkeiten zur Modellierung hoher Einkommen auf Grundlage der Einkommensteuerstatistik

Listed author(s):
  • Stefan Bach
  • Bernd Bartholmai

Household survey sample like the German Income and Consumption Survey (EVS) most likely do not adequately represent the upper and lower tails of the income distribution. In order to improve information on the upper income range, income tax statistics may be used. These almost completely capture households with higher incomes. However, the income concept and measures require adjustments, which are only possible to a limited extent. In detail, income from entrepreneurial activity and other capital income raise several problems. Aggregate income information taken from national accounts, which could be used as a framework for calibration, is plagued with similar problems. In this paper we suggest a concept relying on individual income tax statistics, which has recently become available at the German Federal Statistical Office. Haushaltsstichproben wie die EVS spiegeln die Randbereiche der Verteilung nur unzureichend. Um die oberen Einkommensbereiche besser abzubilden, bietet sich eine Analyse der Einkommensteuerstatistik an, in der die "reichen" Haushalte bzw. Personen vollständig sind. Einkommenskonzept und Einkommensdaten erfordern Anpassungen, die allerdings nur in begrenztem Umfang möglich sind. Für Analysen der Einkommensverteilung werfen die Einkünfte aus Unternehmertätigkeit und Vermögen besondere Probleme auf; dies gilt auch für die Volkswirtschaftliche Gesamtrechnung, die als Rahmen herangezogen werden muss. Hier wird ein Auswertungskonzept vorgeschlagen, das auf Individualdaten der Einkommensteuerstatistik Bezug nimmt, die neuerdings beim Statistischen Bundesamt verfügbar sind.

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Paper provided by DIW Berlin, German Institute for Economic Research in its series Discussion Papers of DIW Berlin with number 212.

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Length: 21 p.
Date of creation: 2000
Handle: RePEc:diw:diwwpp:dp212
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