Hohe Einkommen: Eine Verteilungsanalyse für Freie Berufe, Unternehmer und abhängig Beschäftigte

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

No 40, FFB-Discussionpaper from Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg

Abstract: The distribution of societal resources is of high societal, economic and social policy importance. What is missing are reliable data above all about high income. This study will contribute to a well-founded analysis of high income for self employed – as (liberal) professions and entrepreneurs – and as employees, central groups of the labour market and the society at all. Before the background of requirements to a database and given official and non-official data sources we characterize our microdata base, the wage and income tax statistic 1995, a population statistic , which in particular is well-suited for the analysis ogf high income. We describe the used economic income concept and our 10% sample with about 3 Million anonymized tax records. For the first time we then present distributional and re-distributional results based on all income areas and for alternative high income thresholds – millionares and 200% of the mean – for professions, entrepreneurs and employees.

Keywords: Wealth; high income; incoime distribution of (liberal) professions; entrepreneurs and employees; decomposition of inequality; re-distribution; German Wage and Income Tax Statistic; tax microdata (search for similar items in EconPapers)
JEL-codes: E24 J30 J71 (search for similar items in EconPapers)
Pages: 38 pages
Date: 2003-05
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Related works:
Working Paper: Hohe Einkommen: Eine Verteilungsanalyse für Freie Berufe, Unternehmer und abhängig Beschäftigte (2003)
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Persistent link: https://EconPapers.repec.org/RePEc:leu:wpaper:40

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