De Facto Anonymised Microdata File on Income Tax Statistics 1998

Merz, Joachim; Vorgrimler, Daniel; Zwick, Markus

doi:10.3790/schm.126.2.313

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Merz, J., Vorgrimler, D., Zwick, M. De Facto Anonymised Microdata File on Income Tax Statistics 1998. Journal of Contextual Economics – Schmollers Jahrbuch, 126(2), 313-327. https://doi.org/10.3790/schm.126.2.313

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De Facto Anonymised Microdata File on Income Tax Statistics 1998

Merz, Joachim | Vorgrimler, Daniel | Zwick, Markus

Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 126 (2006), Iss. 2 : pp. 313–327

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DOI: https://doi.org/10.3790/schm.126.2.313
Language: Multiple languages
Pages: 15

Merz, Joachim

Vorgrimler, Daniel

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Zwick, Markus

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Section Title	Page	Action	Price
Merz / Vorgrimler / Zwick: De Facto Anonymised Microdata File on Income Tax Statistics 1998	313
1. lntroduction	313
2. Income Tax Statistics	314
2.1 Methodical Basis and Structure of the Individual Data of lncome Tax Statistics 1998	314
2.2 T he Representative Sample of Income Tax Statistics	317
3. Anonymisation Concept for the Income Tax Statistics 1998	318
3.1 The Christmas Tree Anonymisation Principle	318
3.2 General Anonymisation	319
3.3 Specific Anonymisation	320
3.3.1 Categories of Variables	320
3.3.2 Special Anonymisation Methods	321
3.3.3 Additional Informations of the Anonymised File	322
4. Test of Data Protection	323
4.1 Approaches That Might Be Taken in Re-Identification Attempts	323
4.2 Key Variables	323
4.3 Results of Re-Identification Attempts	324
5. Outlook	325
Summary and Recommendation	327
References	327

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De Facto Anonymised Microdata File on Income Tax Statistics 1998

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