Wirkungen alternativer Steuerreformmodelle auf die Einkommensverteilung von freien und anderen Berufen

Research output: Working paperWorking papers


Based on comparisons between the former German tax system and the tax reform of 2000/2005 and other tax systems which were up for discussion this study investigates the (re-) distribution effects on the self employed (professions and entrepreneurs) and other socioeconomic groups. Additional the distribution of inequality of single socio-economic subgroups in comparison to the overall inequality is analysed by using the decomposition method. The analysis is based on anonymised microdata files of the German Income Tax Statistics, provided by the Fedaral Statistical Office. These files allow significant analysis of selfemployed. In contrast conventianal surveys produce only insufficient conclusions about income and tax burden of self employed.
Translated title of the contributionEffects of Alternative Tax Reform Models on the Income Distribution of Liberal Professions and Other Occupations
Original languageGerman
Place of PublicationLüneburg
PublisherForschungsinstitut Freie Berufe
Number of pages46
Publication statusPublished - 07.2006