Hohe Einkommen: Eine Verteilungsanalyse für Freie Berufe, Unternehmer und abhängig Beschäftigte mit Mikrodaten der Einkommensteuerstatistik
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Hohe Einkommen: Eine Verteilungsanalyse für Freie Berufe, Unternehmer und abhängig Beschäftigte mit Mikrodaten der Einkommensteuerstatistik
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 125 (2005), Iss. 2 : pp. 269–298
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Merz, Joachim
Zwick, Markus
Cited By
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Intensity of Time and Income Interdependent Multidimensional Poverty: Well-Being and Minimum 2DGAP – German Evidence
Merz, Joachim | Rathjen, TimSSRN Electronic Journal, Vol. (2011), Iss.
https://doi.org/10.2139/ssrn.1965931 [Citations: 2] -
Income Richness of the Elderly in Germany - New Richness Indicators and Results from the German Income Tax Statistics (Fast 2001)
Böhm, Paul | Merz, JoachimSSRN Electronic Journal, Vol. (2008), Iss.
https://doi.org/10.2139/ssrn.1396183 [Citations: 0]
Abstract
The current discussion on restructuring the social welfare state has again brought distributive questions to the fore. What is lacking as a sound basis for this debate is reliable data, above all on high-income and self-employed people. Using individual data from 1995 income tax statistics of a well-suited total population data base this study contributes to the analysis of high income among self-employed people, with their freelance work and entrepreneurial activities, and among employees - the two crucially important groups on the labour market and in society overall. We present the results of our income analyses on distribution and redistribution across all income areas and using alternative definitions of high-income thresholds - millionaires and 200 % of mean income - for freelance professionals, entrepreneurs, and employees.