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Hohe Einkommen: Eine Verteilungsanalyse für Freie Berufe, Unternehmer und abhängig Beschäftigte

Author

Listed:
  • Joachim Merz
  • Markus Zwick

    (LEUPHANA University Lüneburg,Department of Economic, Behaviour and Law Sciences, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)))

Abstract

The distribution of societal resources is of high societal, economic and social policy importance. What is missing are reliable data above all about high income. This study will contribute to a well-founded analysis of high income for self employed – as (liberal) professions and entrepreneurs – and as employees, central groups of the labour market and the society at all. Before the background of requirements to a database and given official and non-official data sources we characterize our microdata base, the wage and income tax statistic 1995, a population statistic , which in particular is well-suited for the analysis ogf high income. We describe the used economic income concept and our 10% sample with about 3 Million anonymized tax records. For the first time we then present distributional and re-distributional results based on all income areas and for alternative high income thresholds – millionares and 200% of the mean – for professions, entrepreneurs and employees.

Suggested Citation

  • Joachim Merz & Markus Zwick, 2003. "Hohe Einkommen: Eine Verteilungsanalyse für Freie Berufe, Unternehmer und abhängig Beschäftigte," FFB-Discussionpaper 40, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    • Handle: RePEc:leu:wpaper:40
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    References listed on IDEAS

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    1. Shorrocks, A F, 1980. "The Class of Additively Decomposable Inequality Measures," Econometrica, Econometric Society, vol. 48(3), pages 613-625, April.
    2. Sen, Amartya, 1979. " Issues in the Measurement of Poverty," Scandinavian Journal of Economics, Wiley Blackwell, vol. 81(2), pages 285-307.
    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. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
    5. Markus M. Grabka, 2000. "Einkommensverteilung in Deutschland: stärkere Umverteilungseffekte in Ostdeutschland," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 67(19), pages 291-297.
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    Cited by:

    1. Peichl, Andreas, 2005. "Die Evaluation von Steuerreformen durch Simulationsmodelle," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 05-1, University of Cologne, FiFo Institute for Public Economics.

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    More about this item

    Keywords

    Wealth; high income; incoime distribution of (liberal) professions; entrepreneurs and employees; decomposition of inequality; re-distribution; German Wage and Income Tax Statistic; tax microdata;
    All these keywords.

    JEL classification:

    • E24 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Employment; Unemployment; Wages; Intergenerational Income Distribution; Aggregate Human Capital; Aggregate Labor Productivity
    • J30 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - General
    • J71 - Labor and Demographic Economics - - Labor Discrimination - - - Hiring and Firing

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