Einkommens- und Verteilungsanalyse mit dem Taxpayer-Panel – Neue Möglichkeiten und erste Ergebnisse für Selbständige als Freiberufler und Unternehmer und abhängige Beschäftigte sowie für hohe Einkommen

摘要

This contribution analyzes the personal income distribution with the actual microdata of the German Income TaxStatistics and focus on top incomes for important labour market groups: the self-employed (as freelancers andentrepreneurs) and employees. New are the first longitudinal results based on the just available three waves2001, 2002 and 2003 of the Taxpayer-Panel, a panel, which for the first time in Germany follows the individualtaxpayers’ situations. With these paneldata we are able to show first impressions about the income mobility ofhigh incomes in particular and to give hints about the research potential with this may be worldwide genuineindividual panel tax data.Central result: The incomes of the self-employed strongly fluctuate for entrepreneurs (tradesmen) but not forliberal professions (freelancer). Freelancer will be rich more frequently and are more frequently rich than theother self-employed. Only relatively few employees were getting rich from 2001 to 2003. In addition, employees(with entrepreneurs) most frequently decline from being rich.This study is a contribution for the “Festschrift” according to the 65th birthday of Johann Hahlen and the 75thbirthday of Hans-Jürgen Krupp (Rolf, Gabriele, Zwick, Markus und Gert G. Wagner (Hrsg.), Fortschritte derinformationellen Infrasruktur in Deutschland, will be published by Nomos publisher).