Wer bezahlt die Steuern? Steuerbelastung und Einkommenssituation von Freien und anderen Berufen

Joachim Merz, Thorsten Quil and Kshama Venkatarama
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Kshama Venkatarama: LEUPHANA University Lüneburg,Department of Economic, Behaviour and Law Sciences, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB))

No 24, FFB-Discussionpaper from Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg

Abstract: Within the actual economic and social policy discussion an increasing tax and duties burden is the subject. Before new tax laws and impact analyses of tax changes can be considered, an analysis of the actual tax burden of different societal groups is necessary. In addition, a problemoriented analysis and description of the actual tax burden and its distribution is misssing above all for professions (Freie Berufe). Only before the background of a sound explanation about the reality a targeted economic and social policy is not possible. With our study we want to contribute providing an information and discussion platform. Our analysis in particular focuses on the distribution of the tax burden and the accompanying income. Within all different taxes the income tax is the tax with the highest revenue. The income tax therefore is of our specific interest. After discussing the possibilities and availability of tax information in Germany, in particular for professions, we analyze the tax burden of the professions alltogehter as well as for single professions‘ groups based on the actual available income tax statistic 1989. The distributional analyses provide information about the deviation and the distribution of the tax burden within single groups of professions. In addition, we provide income distribution information for different groups of professions based on such a reliable database.

Keywords: tax; tax changes; impact analyses of tax changes; professions (search for similar items in EconPapers)
JEL-codes: D14 H20 J20 J23 (search for similar items in EconPapers)
Pages: 52 pages
Date: 1998-07
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http://www.leuphana.de/fileadmin/user_upload/Forsc ... on/DP_24_steuern.pdf First version, 1998 (application/pdf)

Related works:
Working Paper: Wer bezahlt die Steuern? Steuerbelastung und Einkommenssituation von Freien und anderen Berufen (1998)
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Persistent link: https://EconPapers.repec.org/RePEc:leu:wpaper:24

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