TY - JOUR

T1 - Einkommens-Reichtum in Deutschland - Mikroanalytische Ergebnisse der Einkommensteuerstatistik für Selbständige und abhängig Beschäftigte

AU - Merz, Joachim

PY - 2004/5/1

Y1 - 2004/5/1

N2 - The distribution of societal wealth and income is of central importance for the economic, socal and cultural development of a country. This article's contribution is made by pinpointing the situation of the income rich. Sound information anonymized individual records of the income tax statistic of 1995 for the first time in Germany (as a part of the first Poverty and Wealth Report). Rooted in a distributional analysis over the entire income range, the article concentrates on the (re-)distribution of high income by different 'richness'-definitions for the self-employed and employees.

AB - The distribution of societal wealth and income is of central importance for the economic, socal and cultural development of a country. This article's contribution is made by pinpointing the situation of the income rich. Sound information anonymized individual records of the income tax statistic of 1995 for the first time in Germany (as a part of the first Poverty and Wealth Report). Rooted in a distributional analysis over the entire income range, the article concentrates on the (re-)distribution of high income by different 'richness'-definitions for the self-employed and employees.

KW - Entrepreneurship

KW - Betriebswirtschaftslehre

UR - http://www.scopus.com/inward/record.url?scp=2442643738&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/89f0b52f-27cc-33e6-a47a-db4e262c9238/

U2 - 10.1111/j.1468-2516.2004.00142.x

DO - 10.1111/j.1468-2516.2004.00142.x

M3 - Zeitschriftenaufsätze

AN - SCOPUS:2442643738

VL - 5

SP - 105

EP - 126

JO - Perspektiven der Wirtschaftspolitik

JF - Perspektiven der Wirtschaftspolitik

SN - 1465-6493

IS - 2

ER -