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Richness in Lower Saxony and Other German Federal States (Bundesländer) - Results Based on the German Wage and Income Tax Statistics 2003 for Professions, Entrepeneurs and Employees


Paul Böhm


Research Institute on Professions

Joachim Merz


Research Institute on Professions; Leuphana University; Institute for the Study of Labor (IZA)

August 2008

FFB Discussion Paper No. 75

Abstract:     
This contribution analyzes top incomes in the German Federal States for 2003 with focus on Lower-Saxony. Based on the microdata of the German Wage and Income Tax Current Statistics (Einkommensteuer-Geschäftsstatistik) for the first time richness rates and intensities of richness are examined for the self-employed as professions and entrepreneurs as well as for employees.

We found large differences between the German Federal States and occupational groups. Even if the share of rich persons in the group of self-employed are substantially higher than in the group of employees the situation of the self-employed varies much between the German Federal States.

Note: Downloadable document is in German.

Number of Pages in PDF File: 31

Keywords: Regional income analysis, income richness, top income, self-employment, professions and entrepreneurs, Wage and Income Tax Statistics

JEL Classification: D30, D31, J23, R20

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Date posted: June 30, 2009  

Suggested Citation

Böhm, Paul and Merz, Joachim, Richness in Lower Saxony and Other German Federal States (Bundesländer) - Results Based on the German Wage and Income Tax Statistics 2003 for Professions, Entrepeneurs and Employees (August 2008). FFB Discussion Paper No. 75. Available at SSRN: http://ssrn.com/abstract=1427748 or http://dx.doi.org/10.2139/ssrn.1427748

Contact Information

Paul Böhm
Research Institute on Professions ( email )
Lüneburg
Germany
Joachim Merz (Contact Author)
Research Institute on Professions ( email )
Lüneburg
Germany
Leuphana University
Scharnhorststrasse 1
Lüneburg, 21314
Germany
Institute for the Study of Labor (IZA)
P.O. Box 7240
Bonn, D-53072
Germany
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