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