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The Distribution of Income of Self-employed, Entrepreneurs and Professions as Revealed from Micro Income Tax Statistics in Germany

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

Standard

The Distribution of Income of Self-employed, Entrepreneurs and Professions as Revealed from Micro Income Tax Statistics in Germany. / Merz, Joachim.
The Personal Distribution of Income in an International Perspective . ed. / Richard Hauser; Irene Becker. Berlin, Heidelberg ua.: Springer, 2000. p. 99-128.

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

Harvard

Merz, J 2000, The Distribution of Income of Self-employed, Entrepreneurs and Professions as Revealed from Micro Income Tax Statistics in Germany. in R Hauser & I Becker (eds), The Personal Distribution of Income in an International Perspective . Springer, Berlin, Heidelberg ua., pp. 99-128. https://doi.org/10.1007/978-3-642-57232-6_6

APA

Merz, J. (2000). The Distribution of Income of Self-employed, Entrepreneurs and Professions as Revealed from Micro Income Tax Statistics in Germany. In R. Hauser, & I. Becker (Eds.), The Personal Distribution of Income in an International Perspective (pp. 99-128). Springer. https://doi.org/10.1007/978-3-642-57232-6_6

Vancouver

Merz J. The Distribution of Income of Self-employed, Entrepreneurs and Professions as Revealed from Micro Income Tax Statistics in Germany. In Hauser R, Becker I, editors, The Personal Distribution of Income in an International Perspective . Berlin, Heidelberg ua.: Springer. 2000. p. 99-128 doi: 10.1007/978-3-642-57232-6_6

Bibtex

@inbook{b96f02d91f554584a4c25db775276e24,
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, empirical/statistics, income distribution, gini coefficient, income share, redistribution effect, theil index, Freie Berufe und Selbstst{\"a}ndige, Wandel der Arbeitsm{\"a}rkte, berufliche Ausbildung, Einkommen und Einkommensverteilung, gew{\"u}nschte und aktuelle Arbeitszeit",
author = "Joachim Merz",
year = "2000",
month = nov,
doi = "10.1007/978-3-642-57232-6_6",
language = "English",
isbn = "978-3-642-63195-5",
pages = "99--128",
editor = "Richard Hauser and Irene Becker",
booktitle = "The Personal Distribution of Income in an International Perspective",
publisher = "Springer",
address = "Germany",

}

RIS

TY - CHAP

T1 - The Distribution of Income of Self-employed, Entrepreneurs and Professions as Revealed from Micro Income Tax Statistics in Germany

AU - Merz, Joachim

PY - 2000/11

Y1 - 2000/11

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, empirical/statistics

KW - income distribution

KW - gini coefficient

KW - income share

KW - redistribution effect

KW - theil index

KW - Freie Berufe und Selbstständige

KW - Wandel der Arbeitsmärkte

KW - berufliche Ausbildung

KW - Einkommen und Einkommensverteilung

KW - gewünschte und aktuelle Arbeitszeit

UR - https://www.mendeley.com/catalogue/16351e6d-5d1a-339a-bc4a-9c5ce4a5d09e/

U2 - 10.1007/978-3-642-57232-6_6

DO - 10.1007/978-3-642-57232-6_6

M3 - Article in conference proceedings

SN - 978-3-642-63195-5

SP - 99

EP - 128

BT - The Personal Distribution of Income in an International Perspective

A2 - Hauser, Richard

A2 - Becker, Irene

PB - Springer

CY - Berlin, Heidelberg ua.

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

DOI

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