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



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

as Revealed from Micro Income Tax Statistics in Germany

Joachim Merz

1 Introduction                                                             1

2    Measuring Income of Self-employed and Professionals: Problems

and Requirements Encountered                                     2

3 Income Data from Surveys - The Situation in Germany                  4

4 Income and Tax Revenues within the German Tax System:
Overall Results                                                           5

5 Our Data: Income from the German Income Tax Statistic 1992            6

5.1 General Characteristics and Pros and Cons for the Analysis of Self-
employed and Professions                                              6

5.2 Income and Taxes - Main Definitions                                    7

5.2.1 General Differentiations and Methodological Issues                  7

5.2.2 Determination of Taxable Income                                  8

5.2.3 Determination of Fixed Income Tax                                9

5.3 Socioeconomics: Self-employed, Professions and Employees - Who
are They?                                                             9

5.3.1 Self-Employed                                                   9

5.3.2 Professions, New Definitions in the Recent Income Tax
Statistics                                                                    10

5.3.3 Dependently Employed, Employees                             12

5.4 Finally: Our Microdata Base of Individual Income and Tax
Information                                                          12

6 Results I: The Income Distribution of Employees and Self-Employed
(Entrepreneurs and Professions*)                                      13

6.1 Predominant Income from Different Sources - The Overall Picture         13

6.2 The Distribution of Individual Net Income of Employees and Self-
Employed (Entrepreneurs and Professions*)                             14

6.3 Redistributional Effects of Taxation of Employees and Self-
Employed (Entrepreneurs and Professions*)                             16

6.4 Decomposition of Inequality of Employees and Self-Employed
(Entrepreneurs and Professions*)                                         18



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