The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany
Publikation: Arbeits- oder Diskussionspapiere und Berichte › Arbeits- oder Diskussionspapiere
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Lüneburg: Universität Lüneburg, 2000. (FFB Diskussionspapier; Nr. 27).
Publikation: Arbeits- oder Diskussionspapiere und Berichte › Arbeits- oder Diskussionspapiere
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TY - UNPB
T1 - The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany
AU - Merz, Joachim
PY - 2000/2
Y1 - 2000/2
N2 - As simple as they may be, results describing the world are heavily dependent on the quality of the underlying data. One of the crucial variables in micro-analyses of well-being and human resources is income. This variable becomes even more crucial when the subject of analysis is the situation of the self-employed.This paper focuses on the distribution of income based on very sound data: the German Income Tax Statistics (Einkommensteuerstatistik) 1992. Tbis was the first actual opportunity to use such asound micro-database to analyse the selfemployed in particular: a 100,000 micro-data sampie of the German Income Tax Statistics for the entire population. New is the comparison between income from dependent and self-employed work with an emphasis on entrepreneurs and professions; also new is the in-depth decomposition of inequality by the employment status (employee, entrepreneur, profession) and by single professions based on a generalised entropy decomposition approach.One overall striking result is that the occupational status as an employee, entrepreneur or a professional and its relationship to the share of inequality is hardly the most important factor wh ich explains the overall income distribution and inequality pieture of reunified Germany; rather, it is within-group inequality which has the primary influence.
AB - As simple as they may be, results describing the world are heavily dependent on the quality of the underlying data. One of the crucial variables in micro-analyses of well-being and human resources is income. This variable becomes even more crucial when the subject of analysis is the situation of the self-employed.This paper focuses on the distribution of income based on very sound data: the German Income Tax Statistics (Einkommensteuerstatistik) 1992. Tbis was the first actual opportunity to use such asound micro-database to analyse the selfemployed in particular: a 100,000 micro-data sampie of the German Income Tax Statistics for the entire population. New is the comparison between income from dependent and self-employed work with an emphasis on entrepreneurs and professions; also new is the in-depth decomposition of inequality by the employment status (employee, entrepreneur, profession) and by single professions based on a generalised entropy decomposition approach.One overall striking result is that the occupational status as an employee, entrepreneur or a professional and its relationship to the share of inequality is hardly the most important factor wh ich explains the overall income distribution and inequality pieture of reunified Germany; rather, it is within-group inequality which has the primary influence.
KW - Economics
KW - Einkommensverteilung
KW - Hohe Einkommen
KW - Selbstständige
KW - Unternehmer
KW - Freie Berufe
KW - Einkommensteuerstatistik
KW - Mikroanalyse
KW - Dekomposition der Ungleichheit
KW - income distribution
KW - gini coefficient
KW - income share
KW - redistributional
KW - theil index
M3 - Working papers
T3 - FFB Diskussionspapier
BT - The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany
PB - Universität Lüneburg
CY - Lüneburg
ER -