Reichtum in Niedersachsen und anderen Bundesländern – Ergebnisse aus der Einkommensteuer-Geschäftsstatistik 2003 für Selbständige (Freie Berufe und Unternehmer) und abhängige Beschäftigte

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

No 75, FFB-Discussionpaper from Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg

Abstract: This contribution analyzes top incomes in the German Federal States for 2003 with focus on Lower-Saxony. Based on the microdata of the German Wage and Income Tax Current Statistics (Einkommensteuer-Geschäftsstatistik) for the first time richness rates and intensities of richness are examined for the self-employed as professions and entrepreneurs as well as for employees. We found large differences between the German Federal States and occupational groups. Even if the share of rich persons in the group of self-employed are substantially higher than in the group of employees the situation of the self-employed varies much between the German Federal States.

Keywords: Regional income analysis; income richness; top income; self-employment; professions and entrepreneurs; Wage and Income Tax Statistics. (search for similar items in EconPapers)
JEL-codes: D30 D31 J23 R20 (search for similar items in EconPapers)
Pages: 31 pages
Date: 2008-08
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Working Paper: Reichtum in Niedersachsen und anderen Bundesländern – Ergebnisse aus der Einkommensteuer-Geschäftsstatistik 2003 für Selbständige (Freie Berufe und Unternehmer) und abhängige Beschäftigte (2008)
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