Einkommensanalysen mit Steuerdaten – Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer

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

No 65, FFB-Discussionpaper from Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg

Abstract: Analysis about the structure and allocation of a phenomenon need micro data – individual data of the affected people. In our contribution we introduce a new mighty resource of micro data for income analysis: The Income Tax Statistic with anonymized individual data of approximately 30 million taxpayers. As a census it is especially interesting for the analysis of high income as well as for the income of the professions. We want to show the new possibilities and the mightiness of the data for the micro level with the help of three examples: 1. Micro analyses on high income and self-employment, 2. Micro analyses on the Income Tax Reform and 3. Micro analyses on the Communal Finance Reform. Here we analysed the consequences of political reforms with the help of microsimulations – an instrument which has induced very useful results especially for micro analysis with the possibilities of the allocation analysis.

Keywords: income analysis; business tax; microsimulation; micro data (search for similar items in EconPapers)
JEL-codes: H25 J23 (search for similar items in EconPapers)
Pages: 39 pages
Date: 2006-09
References: Add references at CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
http://www.leuphana.de/fileadmin/user_upload/Forsc ... ysen_steuerdaten.pdf First version, 2006 (application/pdf)

Related works:
Working Paper: Einkommensanalysen mit Steuerdaten – Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer (2006)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:leu:wpaper:65

Access Statistics for this paper

More papers in FFB-Discussionpaper from Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Merz ( this e-mail address is bad, please contact ).