The Distribution of Income of Self-employed, Entrepreneurs and Professions as Revealed from Micro Income Tax Statistics in Germany

Merz: The Distribution of Income of Self-employed, Entrepreneurs and Professions

Table A1b: German Income Tax Statistic: Determination of Fixed
Income Tax

	TAX AMOUNT According to basic table/splitting tables or according to the rate of taxation when applying the Progression Reservation (§ 32b EStG)________
+	Tax on income which is subject to a reduced rate of taxation (§§ 34, 34b, 34c Abs. 4 EStG)
=	TARIFF INCOME TAX (Tarifliche Einkommensteuer) (§ 32a Abs. 1 und 5 EStG)
?	Foreign taxes (§ 34c Abs. 1 und 6 EStG, § 12 AStG)___________________________________
?	Tax reductions for persons working in agriculture and forestry (§ 34e EStG)_______________________
?	Tax reduction for income attained in Berlin-West according to § 21 BerlinFG_____________________
+_________	Taxes according to § 34c Abs. 5 EStG___________
?	Building children allowance (Baukindergeld) (§ 34f EStG)___________________________________
?	Tax reductions on expenses incurred in the support of political parties, voting communities or membership fees (§ 34g EStG)__________________
?	Tax reductions on burdens as a result of Inheritance Tax (§ 35 EStG)____________________
+ ~	Supplementary tax according to §§ 30, 31 EStDV
=	FIXED INCOME TAX (Festzusetzende Einkommensteuer) (§ 2 Abs. 6 EStG)______________

Source:

Federal Statistical Office: Finanzen und Steuern, Fachserie 14, Reihe 7.1

Einkommensteuer (1992), pp. 11