The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany:
Gespeichert in:
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Lüneburg
FFB
2000
|
| Schriftenreihe: | Forschungsinstitut Freie Berufe <Lüneburg>: Diskussionspapier
27 |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 32 S. |
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| 245 | 1 | 0 | |a The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany |c Joachim Merz |
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Datensatz im Suchindex
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| adam_text | The Distribution of Income of Self employed,
Entrepreneurs and Professions
as Revealed from Micro Income Tax Statistics in Germany
Joachim Merz
1 Introduction 1
2 Measuring Income of Self employed and Professionals: Problems
and Requirements Encountered 2
3 Income Data from Surveys The Situation in Germany 4
4 Income and Tax Revenues within the German Tax System:
Overall Results 5
5 Our Data: Income from the German Income Tax Statistic 1992 6
5.1 General Characteristics and Pros and Cons for the Analysis of Self
employed and Professions 6
5.2 Income and Taxes Main Definitions 7
5.2.1 General Differentiations and Methodological Issues 7
5.2.2 Determination of Taxable Income 8
5.2.3 Determination of Fixed Income Tax 9
5.3 Socioeconomics: Self employed, Professions and Employees Who
are They? 9
5.3.1 Self Employed 9
5.3.2 Professions, New Definitions in the Recent Income Tax
Statistics 10
5.3.3 Dependency Employed, Employees 12
5.4 Finally: Our Microdata Base of Individual Income and Tax
Information 12
6 Results I: The Income Distribution of Employees and Self Employed
(Entrepreneurs and Professions*) 13
6.1 Predominant Income from Different Sources The Overall Picture 13
6.2 The Distribution of Individual Net Income of Employees and Self
Employed (Entrepreneurs and Professions*) 14
6.3 Redistributional Effects of Taxation of Employees and Self
Employed (Entrepreneurs and Professions*) 16
6.4 Decomposition of Inequality of Employees and Self Employed
(Entrepreneurs and Professions*) 18
7 Results II: The Income Distribution of Single Professions 20
7.1 The Distribution of Individual Net Income of Single Professions 21
7.2 Redistributional Effects of Taxation of Single Professions 23
7.3 Decomposition of Inequality of Single Professions 26
8 Conclusions 28
References 29
Appendix 30
List of Publications 33
|
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| spelling | Merz, Joachim 1948- Verfasser (DE-588)108466639 aut The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany Joachim Merz Lüneburg FFB 2000 32 S. txt rdacontent n rdamedia nc rdacarrier Forschungsinstitut Freie Berufe <Lüneburg>: Diskussionspapier 27 Forschungsinstitut Freie Berufe <Lüneburg>: Diskussionspapier 27 (DE-604)BV011147475 27 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009300966&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Merz, Joachim 1948- The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany Forschungsinstitut Freie Berufe <Lüneburg>: Diskussionspapier |
| title | The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany |
| title_auth | The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany |
| title_exact_search | The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany |
| title_full | The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany Joachim Merz |
| title_fullStr | The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany Joachim Merz |
| title_full_unstemmed | The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany Joachim Merz |
| title_short | The distribution of income of self-employed, entrepreneurs and professions as revealed from micro income tax statistics in Germany |
| title_sort | the distribution of income of self employed entrepreneurs and professions as revealed from micro income tax statistics in germany |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009300966&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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