Wirkungen alternativer Steuerreformmodelle auf die Einkommensverteilung von Freien und anderen Berufen

Joachim Merz, Henning Stolze 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 64, FFB-Discussionpaper from Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg

Abstract: Based on comparisons between the former German tax system and the tax reform of 2000/2005 and other tax systems which were up for discussion this study investigates the (re-) distribution effects on the self employed (professions and entrepreneurs) and other socioeconomic groups. Additional the distribution of inequality of single socio-economic subgroups in comparison to the overall inequality is analysed by using the decomposition method. The analysis is based on anonymised microdata files of the German Income Tax Statistics, provided by the Fedaral Statistical Office. These files allow significant analysis of selfemployed. In contrast conventianal surveys produce only insufficient conclusions about income and tax burden of self employed.

Keywords: alternative tax reform models; income distribution; (liberal) professions; selfemployed (search for similar items in EconPapers)
JEL-codes: D31 G1 J44 J48 (search for similar items in EconPapers)
Pages: 47 pages
Date: 2006-07
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http://www.leuphana.de/fileadmin/user_upload/Forsc ... uerreformmodelle.pdf First version, 2006 (application/pdf)

Related works:
Working Paper: Wirkungen alternativer Steuerreformmodelle auf die Einkommensverteilung von Freien und anderen Berufen (2006)
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Persistent link: https://EconPapers.repec.org/RePEc:leu:wpaper:64

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