Income Analysis with Tax Data - Microanalysis on High Incomes and Self-Employment, and Microsimulation with Alternatives in Income Tax, Business and Corporate Tax Policies

Analysis about the structure and allocation of a phenomenon need micro data - individual data of the affected people. In our contribution we introduce a new mighty resource of micro data for income analysis: The Income Tax Statistic with anonymized individual data of approximately 30 million taxpayers. As a census it is especially interesting for the analysis of high income as well as for the income of the professions. We want to show the new possibilities and the mightiness of the data for the micro level with the help of three examples: 1. Micro analyses on high income and self-employment, 2. Micro analyses on the Income Tax Reform and 3. Micro analyses on the Communal Finance Reform. Here we analysed the consequences of political reforms with the help of microsimulations - an instrument which has induced very useful results especially for micro analysis with the possibilities of the allocation analysis