IDEAS home Printed from https://ideas.repec.org/p/leu/wpaper/65.html

Einkommensanalysen mit Steuerdaten – Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer

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

Analysis about the structure and allocation of a phenomenon need micro data – individual data of the affected people. In our contribution we introduce a new mighty resource of micro data for income analysis: The Income Tax Statistic with anonymized individual data of approximately 30 million taxpayers. As a census it is especially interesting for the analysis of high income as well as for the income of the professions. We want to show the new possibilities and the mightiness of the data for the micro level with the help of three examples: 1. Micro analyses on high income and self-employment, 2. Micro analyses on the Income Tax Reform and 3. Micro analyses on the Communal Finance Reform. Here we analysed the consequences of political reforms with the help of microsimulations – an instrument which has induced very useful results especially for micro analysis with the possibilities of the allocation analysis.

Suggested Citation

  • Joachim Merz & Markus Zwick, 2006. "Einkommensanalysen mit Steuerdaten – Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer," FFB-Discussionpaper 65, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    • Handle: RePEc:leu:wpaper:65
    as

    Download full text from publisher

    File URL: http://www.leuphana.de/fileadmin/user_upload/Forschungseinrichtungen/ffb/files/publikationen/diskussion/DP_65_einkommensanalysen_steuerdaten.pdf
    File Function: First version, 2006
    Download Restriction: no
    ---><---

    Other versions of this item:

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. aus dem Moore, Nils & Kambeck, Rainer & Kasten, Tanja, 2009. "Auswirkungen der Steuerprogramme zur Bundestagswahl 2009: Eine mikrodatenbasierte Analyse der Reformvorschläge von CDU/CSU, SPD und FDP," RWI Materialien 55, RWI - Leibniz-Institut für Wirtschaftsforschung.
    2. Martin Rosemann & Anita Tiefensee, 2013. "Messung von Ausmaß, Intensität und Konzentration des Einkommens- und Vermögensreichtums in Deutschland," IAW Discussion Papers 95, Institut für Angewandte Wirtschaftsforschung (IAW).
    3. Martin Rosemann & Anita Tiefensee, 2014. "Messung von Ausmaß, Intensität und Konzentration des Einkommens- und Vermögensreichtums in Deutschland," SOEPpapers on Multidisciplinary Panel Data Research 640, DIW Berlin, The German Socio-Economic Panel (SOEP).
    4. Beimann, Boris & Kambeck, Rainer, 2013. "Mehr Gerechtigkeit: Was steht zur Wahl? Eine mikrodatenbasierte Analyse und Kommentierung von Programmaussagen der Parteien zu Änderungen des Tarifs der Einkommensteuer unter dem Gesichtspunkt der fis," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 111428.
    5. Nils aus dem Moore & Rainer Kambeck & Tanja Kasten, 2009. "Auswirkungen der Steuerprogramme zur Bundestagswahl 2009 – Eine mikrodatenbasierte Analyse der Reformvorschläge von CDU/CSU, SPD und FDPs," RWI Materialien, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, pages 42, December.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    JEL classification:

    • J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:leu:wpaper:65. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Merz The email address of this maintainer does not seem to be valid anymore. Please ask Joachim Merz to update the entry or send us the correct address (email available below). General contact details of provider: https://edirc.repec.org/data/fbluede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.