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Einkommens- und Verteilungsanalyse mit dem Taxpayer-Panel – Neue Möglichkeiten und erste Ergebnisse für Selbständige als Freiberufler und Unternehmer und abhängige Beschäftigte sowie für hohe Einkommen


  • Joachim Merz
  • Markus Zwick

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


This contribution analyzes the personal income distribution with the actual microdata of the German Income Tax Statistics and focus on top incomes for important labour market groups: the self-employed (as freelancers and entrepreneurs) and employees. New are the first longitudinal results based on the just available three waves 2001, 2002 and 2003 of the Taxpayer-Panel, a panel, which for the first time in Germany follows the individual taxpayers’ situations. With these paneldata we are able to show first impressions about the income mobility of high incomes in particular and to give hints about the research potential with this may be worldwide genuine individual panel tax data. Central result: The incomes of the self-employed strongly fluctuate for entrepreneurs (tradesmen) but not for liberal professions (freelancer). Freelancer will be rich more frequently and are more frequently rich than the other self-employed. Only relatively few employees were getting rich from 2001 to 2003. In addition, employees (with entrepreneurs) most frequently decline from being rich. This study is a contribution for the “Festschrift” according to the 65th birthday of Johann Hahlen and the 75th birthday of Hans-Jürgen Krupp (Rolf, Gabriele, Zwick, Markus und Gert G. Wagner (Hrsg.), Fortschritte der informationellen Infrasruktur in Deutschland, will be published by Nomos publisher).

Suggested Citation

  • Joachim Merz & Markus Zwick, 2008. "Einkommens- und Verteilungsanalyse mit dem Taxpayer-Panel – Neue Möglichkeiten und erste Ergebnisse für Selbständige als Freiberufler und Unternehmer und abhängige Beschäftigte sowie für hohe Einkomme," FFB-Discussionpaper 74, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  • Handle: RePEc:leu:wpaper:74

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    References listed on IDEAS

    1. Fields, Gary S. & Ok, Efe A., 1996. "The Measurement of Income Mobility: An Introduction to the Literature," Working Papers 96-05, C.V. Starr Center for Applied Economics, New York University.
    2. Dierk Hirschel & Joachim Merz, 2004. "Was erklärt hohe Arbeitseinkommen der Selbständigen? Eine Mikroanalyse mit Daten des Sozio-ökonomischen Panels," FFB-Discussionpaper 44, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    3. Shorrocks, Anthony F, 1984. "Inequality Decomposition by Population Subgroups," Econometrica, Econometric Society, vol. 52(6), pages 1369-1385, November.
    4. Christhart Bork & Klaus Müller, 1997. "Effekte der Verrechnungsmöglichkeit negativer Einkünfte im deutschen Einkommensteuerrecht," Finanzwissenschaftliche Diskussionsbeiträge 19, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
    5. Joachim Merz & Markus Zwick, 2005. "Hohe Einkommen: Eine Verteilungsanalyse für Freie Berufe, Unternehmer und abhängig Beschäftigte mit Mikrodaten der Einkommensteuerstatistik," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 125(2), pages 269-298.
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    Cited by:

    1. Katharina Jenderny, 2016. "Mobility of Top Incomes in Germany," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62(2), pages 245-265, June.
    2. Suprinovič, Olga & Kranzusch, Peter, 2014. "Die Eignung des Taxpayer-Panels zur Identifizierung von Selbstständigen und Gründungen," Daten und Fakten 12, Institut für Mittelstandsforschung (IfM) Bonn.
    3. Patricia Eilsberger & Markus Zwick, 2011. "Geschlechterspezifische Einkommensunterschiede bei Selbständigen als Freiberufler und Gewerbetreibende im Vergleich zu abhängig Beschäftigten – Ein empirischer Vergleich auf der Grundlage steuerstatis," FFB-Discussionpaper 93, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    4. Mirko Felchner, 2015. "Einkommensdynamik bei Selbständigen als Freie Berufe und abhängig Beschäftigte Eine dynamische Paneldatenschätzung mit Daten des Sozio-oekonomischen Panels," FFB-Discussionpaper 101, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.

    More about this item


    Personal Income Distribution; top income; panel analysis; taxpayer-panel; Income Tax Statistic; selfemployed; liberal professions (freelancer); entrepreneurs; employees;

    JEL classification:

    • D30 - Microeconomics - - Distribution - - - General
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • J10 - Labor and Demographic Economics - - Demographic Economics - - - General
    • J44 - Labor and Demographic Economics - - Particular Labor Markets - - - Professional Labor Markets and Occupations


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