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Hohe und niedrige Einkommen – Neue Ergebnisse zu Freien und anderen Berufen mit den Mikrodaten der Einkommensteuerstatistik


  • Joachim Merz

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


The actual second Federal Poverty and Richness Report, too, has its focus on the two poles of the income distribution: poverty and richness. For the first time a detailled distributional analysis is presented based on microdata of the German Income Tax Statistics 1992, 1995, 1998 and – based on microsimulation – for 2003. The contribution here for the first time deepens the results for (liberal) professions and entrepreneurs compared to the employees. The development of the high income situation from the 90ties with alternative richness limits is investigated in particular. The special feature of our results is the sound foundation provided by the microdata of the Income Tax Statistics 1992, 1995, 1998 and simulated 2003. This individual data base with about 12 Mio. of anonymised taxpayers’ information is the most sound source with respect of income for the self-employed in particular. Especially for the self-employed as professions and entrepreneurs such sound information was not available up to now.

Suggested Citation

  • Joachim Merz, 2006. "Hohe und niedrige Einkommen – Neue Ergebnisse zu Freien und anderen Berufen mit den Mikrodaten der Einkommensteuerstatistik," FFB-Discussionpaper 59, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  • Handle: RePEc:leu:wpaper:59

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    References listed on IDEAS

    1. 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.
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    Cited by:

    1. Alina Sorgner & Michael Fritsch & Alexander Kritikos, 2017. "Do entrepreneurs really earn less?," Small Business Economics, Springer, vol. 49(2), pages 251-272, August.

    More about this item


    income distribution; high income; richness; self-employed as (liberal) professions and entrepreneur; German Income Tax Statistics; microanalyses;

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D30 - Microeconomics - - Distribution - - - General


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