"Bei den Statistischen Ämtern des Bundes und der Länder und im Institut für Arbeitsmarkt- und Berufsforschung der Bundesagentur für Arbeit werden zahlreiche Daten für Unternehmen bzw. Betriebe gesammelt und aufbereitet. Durch das Unternehmensregister ist bei den Statistischen Ämtern eine...

Since the founding of the Federal Republic of Germany, politicians and scientists have been arguing about the appropriate funding of the boroughs. The tax revenue makes up less than 50% of the communal income but it is still the prior cause of conflict. Especially the business tax is content of...

This contribution analyzes the personal income distribution with the actual microdata of the German Income Tax Statistics and focus on top incomes for important labour market groups: the self-employed (as freelancers and entrepreneurs) and employees. New are the first longitudinal results based...

With the data of the de facto anonymised Income Tax Statistics 1998 (FAST 98), the German official statistics are for the first time publishing microdata from the field of fiscal statistics. The scientific community can use these data to analyse politically-relevant questions on the fiscal and...

Based on comparisons between the former German tax system and the tax reform of 2000/2005 and other tax systems which were up for discussion this study investigates the (re-) distribution effects on the self employed (professions and entrepreneurs) and other socioeconomic groups. Additional the...

The concept of CAMPUS-Files is introduced. CAMPUS-Files are discussed with respect to the degree of attained anonymisation. They are comparable to Public Use Files by they differ with respect to the intended use, which is teaching. This purpose includes especially the possibility to demonstrate...

This contribution analyzes the personal income distribution with the actual microdata of the German Income Tax Statistics and focus on top incomes for important labour market groups: the self-employed (as freelancers and entrepreneurs) and employees. New are the first longitudinal results based...

Bei den Statistischen Ämtern des Bundes und der Länder und im Institut für Arbeitsmarkt- und Berufsforschung der Bundesagentur für Arbeit werden zahlreiche Daten für Unternehmen bzw. Betriebe gesammelt und aufbereitet. Durch das Unternehmensregister ist bei den Statistischen Ämtern eine...