Hohe Einkommen: Eine Verteilungsanalyse für Freie Berufe, Unternehmer und abhängig Beschäftigte mit Mikrodaten der Einkommensteuerstatistik
Year: 2005
Author: Merz, Joachim, Zwick, Markus
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 125 (2005), Iss. 2 : pp. 269–298
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.
Journal Article Details
Publisher Name: Global Science Press
Language: Multiple languages
DOI: https://doi.org/10.3790/schm.125.2.269
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 125 (2005), Iss. 2 : pp. 269–298
Published online: 2005-02
AMS Subject Headings: Duncker & Humblot
Copyright: COPYRIGHT: © Global Science Press
Pages: 30
Author Details
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