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Wirkungen alternativer Steuerreformmodelle auf die Einkommensverteilung von Freien und anderen Berufen

Author

Listed:
  • Joachim Merz
  • Henning Stolze
  • Markus Zwick

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

Abstract

Based on comparisons between the former German tax system and the tax reform of 2000/2005 and other tax systems which were up for discussion this study investigates the (re-) distribution effects on the self employed (professions and entrepreneurs) and other socioeconomic groups. Additional the distribution of inequality of single socio-economic subgroups in comparison to the overall inequality is analysed by using the decomposition method. The analysis is based on anonymised microdata files of the German Income Tax Statistics, provided by the Fedaral Statistical Office. These files allow significant analysis of selfemployed. In contrast conventianal surveys produce only insufficient conclusions about income and tax burden of self employed.

Suggested Citation

  • Joachim Merz & Henning Stolze & Markus Zwick, 2006. "Wirkungen alternativer Steuerreformmodelle auf die Einkommensverteilung von Freien und anderen Berufen," FFB-Discussionpaper 64, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    • Handle: RePEc:leu:wpaper:64
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    References listed on IDEAS

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    1. Gerhard Wagenhals, 2001. "Incentive and Redistribution Effects of the "Karlsruher Entwurf zur Reform des Einkommenssteuergesetzes"," Diskussionspapiere aus dem Institut für Volkswirtschaftslehre der Universität Hohenheim 194/2001, Department of Economics, University of Hohenheim, Germany.
    2. Merz, Joachim, 1991. "Microsimulation -- A survey of principles, developments and applications," International Journal of Forecasting, Elsevier, vol. 7(1), pages 77-104, May.
    3. Joachim Merz & Henning Stolze & Markus Zwick, 2002. "Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 - A MICSIM microsimulation analysis of distributional impacts," FFB-Discussionpaper 34, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    4. Bork, Christhart, 2001. "Verteilungswirkungen des Karlsruher Entwurfs zur Einkommensteuerreform," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 81(8), pages 480-488.
    5. Mitton,Lavinia & Sutherland,Holly & Weeks,Melvyn (ed.), 2000. "Microsimulation Modelling for Policy Analysis," Cambridge Books, Cambridge University Press, number 9780521790062.
    6. 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.
    7. 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.
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    More about this item

    Keywords

    alternative tax reform models; income distribution; (liberal) professions; selfemployed;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • G1 - Financial Economics - - General Financial Markets
    • J44 - Labor and Demographic Economics - - Particular Labor Markets - - - Professional Labor Markets and Occupations
    • J48 - Labor and Demographic Economics - - Particular Labor Markets - - - Particular Labor Markets; Public Policy

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