Wirkungen alternativer Steuerreformmodelle auf die Einkommensverteilung von Freien und anderen Berufen
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.
|Date of creation:||Jul 2006|
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- 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.
- Merz, Joachim, 1991. "Microsimulation -- A survey of principles, developments and applications," International Journal of Forecasting, Elsevier, vol. 7(1), pages 77-104, May.
- 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.
- 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.
- Bork, Christhart, 2001. "Verteilungswirkungen des Karlsruher Entwurfs zur Einkommensteuerreform," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 81(8), pages 480-488.
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