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Konstruktion und Bewertung eines ökonomischen Einkommens aus der faktisch anonymisierten Lohn- und Einkommensteuerstatistik

  • Bönke, Timm
  • Neher, Frank
  • Schröder, Carsten

Atypische Engelkurven–Verläufe zeigen, dass die in der Faktisch Anonymisierten Lohn– und Einkommensteuerstatistik 1998 (FAST) verzeichneten steuerrechtlich definierten Einkommensaggregate ein verzerrtes Bild vom Lebensstandard der Zensenten geben. Wir zeigen, dass f¨ur einen überwiegenden Teil der Beobachtungen in FAST ausreichende Informationen zur Konstruktion von Einkommen im ¨okonomischen Sinne verf¨ugbar sind. Eine exemplarische Analyse der Progressionswirkung der Einkommensteuer ergibt, dass Verteilungsanalysen, die direkt steuerliche Einkommensdefinitionen nutzen, zu systematischen Fehleinschätzungen führen können.

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Paper provided by Free University Berlin, School of Business & Economics in its series Discussion Papers with number 2006/8.

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Date of creation: 2006
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Handle: RePEc:zbw:fubsbe:20068
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