1. //
  2. Start
  3. //
  4. Publications
  5. The distribution of income of self-emplo...
  6. Output formats
  7. //

The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany

Research output: Working paper › Working papers

Standard

The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany. / Merz, Joachim.
Lüneburg: Universität Lüneburg, 2000. (FFB Diskussionspapier; No. 27).

Research output: Working paper › Working papers

Harvard

Merz, J 2000 'The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany' FFB Diskussionspapier, no. 27, Universität Lüneburg, Lüneburg.

APA

Merz, J. (2000). The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany. (FFB Diskussionspapier; No. 27). Universität Lüneburg.

Vancouver

Merz J. The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany. Lüneburg: Universität Lüneburg. 2000 Feb. (FFB Diskussionspapier; 27).

Bibtex

@techreport{8da0d93cc2754c0180d651f4aa00a146,
title = "The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany",
abstract = "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.",
keywords = "Economics, Einkommensverteilung, Hohe Einkommen, Selbstst{\"a}ndige, Unternehmer, Freie Berufe, Einkommensteuerstatistik, Mikroanalyse, Dekomposition der Ungleichheit, income distribution, gini coefficient, income share, redistributional, theil index",
author = "Joachim Merz",
year = "2000",
month = feb,
language = "English",
series = "FFB Diskussionspapier",
publisher = "Universit{\"a}t L{\"u}neburg",
number = "27",
type = "WorkingPaper",
institution = "Universit{\"a}t L{\"u}neburg",

}

RIS

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 -

Other publications by the same author(s)

Preferred vs. Actual Working Hours - A Ten Years Paneleconometric Analysis for Professions, Entrepreneurs and Employees in Germany

Merz, J. & Lang, R., 11.1997, Lüneburg: Forschungsinstitut Freie Berufe, 45 p. (FFB Discussionspaper; no. 23).

Research output: Working paper › Working papers

Privatisierung, Deregulierung und Freie und staatlich gebundene Freie Berufe: Einige ökonomische Aspekte

Merz, J., 05.1997, Lüneburg: Forschungsinstitut Freie Berufe, 59 p. (FFB Discussionspaper; no. 22).

Research output: Working paper › Working papers

Schattenwirtschaft und Arbeitsplatzschaffung

Merz, J., 06.1996, Lüneburg: Forschungsinstitut Freie Berufe, 51 p. (FFB Discussionspaper; no. 17).

Research output: Working paper › Working papers

Are Retirees More Satisfied? Anticipation and Adaptation Effects of Retirement on Subjective Well-Being: A Panel Analysis for Germany

Merz, J., 09.2018, Lüneburg: Forschungsinstitut Freie Berufe, 35 p. (FFB Diskussionspapier; vol. 107).

Research output: Working paper › Working papers

Freie Berufe - Hat die Ungleichheit und Polarisierung von Einkommen und Zeit zugenommen?

Merz, J. & Scherg, B., 01.02.2017, Freie Berufe - Einkommen, Zeit und darüber hinaus: Forschungergebnisse für Wissenschaft, Praxis und Politik. Merz, J. (ed.). 1 ed. Baden-Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 147-186 40 p. (Schriften des Forschungsinstituts Freie Berufe; vol. 23).

Research output: Contributions to collected editions/works › Article in conference proceedings › Research

Documents

Recently viewed

Activities

  1. Digital economy, social space and symbolic power. Correspondence and cluster analysis results of secondary analyses of Eurobarometer surveys
  2. Vorstellung der Studie "Gewinnung von Lehrkräften für die berufliche Ausbildung sozialpädagogischer Fachkräfte in der Kinder- und Jugendhilfe"
  3. Preserving a respectable self – victim narratives in face of institutional programs and closed awareness contexts of the private environment
  4. VDW-Jahrestagung „Wovon leben menschliche Gesellschaften? Zukunftsfähige Forschung zur naturverträglichen Nutzung des fruchtbaren Landes“ - 2008
  5. Die an die Schüler/-innen gerichtete Sprache (SgS) von der Grundschule bis zur Oberstufe – Veränderungen hin zur konzeptionellen Schriftlichkeit
  6. Hochschulöffentlicher Vortrag: Citizenship Education in South Africa and Germany - Einblicke in ein aktuelles binationales Forschungsprojekt
  7. Feedback im Kontext digitaler Medien – Über die Wirksamkeit einer mathematikbezogenen Lehr-Lern-Plattform sowie dessen Nutzung und Wahrnehmung
  8. Teaching the machine how to assess grammar skills. Modelling verb-tense exercise characteristics as a basis for an adaptive E-learning system
  9. Bildungssegmentübergreifende Kooperationsbeziehungen im Erziehungs- und bildungssystem: Erste Ergebnisse und Tendenzen aus dem Projekt PAELL
  10. Die zeitgenössische Kunst, die "Künstlerkritik" und der Kapitalismus. Die kritische Soziologie der Kunst im Spiegel der "Soziologie der Kritik"
  11. Fundamentalethische Probleme des Personbegriffs und die Beispiele der sog. "After Birth Abortion" und der Forschung an embryonalen Stammzellen
  12. Kriegsführung mit Fake News - Wie Gerüchte, Falschmeldungen und gezielte Manipulation Demokratie und gesellschaftlichen Zusammenhalt gefährden
  13. Integration through Trust. How Refugee Families Build Trust in Early Childhood Education and Care in Germany when Interacting with Volunteers

Publications

  1. The distribution of self-reported psychotic-like experiences in non-psychotic help-seeking mental health patients in the general population
  2. A suite of multiplexed microsatellite loci for the ground beetle Abax parallelepipedus (Piller and Mitterpacher, 1783) (Coleoptera, Carabidae)
  3. ‚Weder beabsichtigt noch zufällig, sondern unvermeidlich’“ Intermediale Bezüge zwischen Günter Grass’ Im Krebsgang und James Camerons Titanic
  4. Ist die Einschränkung der Erbschaftsteuerfreiheit einer Zugewinnausgleichsforderung gemäß § 5 Abs. 1 Satz 2 und 4 ErbStG verfassungswidrig?
  5. Evidence for singlet state β cleavage in the photoreaction of α-(2,6-dimethoxyphenoxy)-acetophenone inferred from time-resolved CIDNP spectroscopy
  6. Insights into PBDE Uptake, Body Burden, and Elimination Gained from Australian Age-Concentration Trends Observed Shortly after Peak Exposure
  7. Linking stakeholder survey, scenario analysis, and simulation modeling to explore the long-term impacts of regional water governance regimes
  8. Rezension zu: Krauß, E. Jürgen/Möller, Michael/Münchmeier, Richard (Hg.): Soziale Arbeit zwischen Ökonomisierung und Selbstbestimmung, Kassel 2007
  9. Analytical prediction of wall thickness reduction and forming forces during the radial indentation process in Incremental Profile Forming
  10. First automatic size measurements for the separation of dwarf birch and tree birch pollen in MIS 6 to MIS 1 records from Northern Germany
  11. Auf den Spuren von Heinrich Heine – Potentiale der virtuellen Schnitzeljagd Actionbound für den Literaturunterricht in der Sekundarstufe 1
  12. Finanzierung von Existenzgründungen mit Bankkrediten nach Umsetzung der Eigenkapitalunterlegungsvorschriften für Kreditinstitute (Basel II)
  13. Entwicklung und (Kosten-)Effektivitätsanalyse eines internetbasierten Programms für Personen mit Diabetes mellitus und depressiven Symptomen
  14. Eemian landscape response to climatic shifts and evidence for northerly Neanderthal occupation at a palaeolake margin in northern Germany
  15. Use of the concept of Bildung in the international science education literature, its potential, and implications for teaching and learning
  16. Conceptual approaches in the prevention of child overweight in Germany—the research project ‘Systematization of Conceptual Approaches’ (SCAP)
  17. It’s (not) the winning – The Special Olympics national handball teams in the trade-off between desire for sporting success and social support
  18. Plagiolepis alluaudi Emery, 1894, a globally spreading exotic ant (Hymenoptera, Formicidae) newly recorded from Tenerife (Canary Islands, Spain)
  19. Summer temperatures from the Middle Pleistocene site Schöningen 13 II, northern Germany, determined from subfossil chironomid assemblages
  20. Calibrated Passive Sampling - Multi-plot Field Measurements of NH3 Emissions with a Combination of Dynamic Tube Method and Passive Samplers
  21. Friction surfacing of aluminum alloys on Ti6Al4V - Investigation of process parameters, material deposition behavior and bonding mechanisms
  22. Developing ESD-specific professional action competence for teachers: knowledge, skills, and attitudes in implementing ESD at the school level
  23. Wie unterscheiden sich Familien in Bezug auf naturwissenschaftliche Anregungen im Vorschulalter? Familiäre Disparitäten im Elementarbereich
  24. Phenotypic Plasticity Explains Response Patterns of European Beech (Fagus sylvatica L.) Saplings to Nitrogen Fertilization and Drought Events
  25. XPS studies of magnesium surfaces after exposure to Dulbecco's modified eagle medium, Hank's buffered salt solution, and simulated body fluid