The Distribution of Income of
Self-employed, Entrepreneurs and
Professions as Revealed from Micro
Income Tax Statistics in Germany
Joachim Merz*
FFB-Discussion Paper No. 27
February 2000
ISSN 0942-2595
*Prof. Dr. Joachim Merz, University of Lüneburg, Department of Economics and Social
Sciences, Research Institute on Professions (Forschungsinstitut Freie Berufe, FFB),
Chair 'Statistics and Professions', University of Lüneburg, Department of Economic and
Social Sciences, Research Institute on Professions (FFB), Chair 'Statistics and
Professions', Campus Scharnhorststr. 1, 21335 Lüneburg, Germany, Tel: 04131/78-
2051, Fax: 04131/78-2059
e-mail: [email protected], internet: www.uni-lueneburg.de/fb2/ffb
Many thanks to The Federal Statistical Office for the possibility to analyze our subject
with a large microdata sample of the German Income Tax Statistic. In particular, many
thanks to Markus Zwick, Federal Statistical Office, Wiesbaden, for his uncomplicated
and grateful cooperative work.
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