Income and income distribution of self-employed persons as liberal professions and entrepreneurs and dependent employees - microanalyses with income tax statistics

Project: Research

Project participants

  • Merz, Joachim (Project manager, academic)
  • Böhm, Paul (Project manager, academic)
  • Zwick, Markus (Project manager, academic)


Central resource, motor and result of social action is income. Income and its distribution is therefore an international research concern of welfare analyses. Building on FFB's own work on international welfare analysis (FFB Project: Welfare Analyses of Extended Income Inequality and Poverty Dynamics of Labour Market and Valued Household Activities; and: The Well-Being of the Elderly in a Comparative Context: Equivalence Scales and the Cost of Disability, National Institute of Aging (NIA) Project), this project focuses on the income situation and the distributional analysis (inequality, poverty) of income, especially in the liberal professions, the self-employed and those in dependent employment, with special emphasis on the self-employed. The corresponding microanalyses are based on individual income tax information from 1992 and 1995, 1998 and (simulated) 2003 and will be processed and evaluated together with the Federal Statistical Office. Based on this information and new microdata from income tax statistics, further results on high incomes and income distribution in general and for individual groups, such as the liberal professions, entrepreneurs, dependent employees and older people, were compiled and published in the last reporting period. The first waves of the Taxpayer Panel were also included. The microdata of the income tax statistics are particularly meaningful for high incomes as well as for the self-employed. This project is closely linked to our other income analyses on wealth and poverty and will be continued with Paul Böhm's dissertation.