An Integrated Micro Data Base for Tax Analysis in Germany

26 Pages Posted: 7 Aug 2017

See all articles by Stefan Bach

Stefan Bach

German Institute for Economic Research (DIW Berlin)

Martin Beznoska

German Institute for Economic Research (DIW Berlin)

Viktor Steiner

German Institute for Economic Research (DIW Berlin)

Date Written: April 2017

Abstract

This paper documents methodology underlying the construction of the integrated data base for our study on “Wer trägt die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems” (Who bears the tax burden in Germany? – Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler Stiftung for the project is gratefully acknowledged. The paper greatly benefited from comments by the members of the scientific advisory council of the project.

Keywords: Income distribution, taxes, transfer, microsimulation, data integration, survey methodology

Suggested Citation

Bach, Stefan and Beznoska, Martin and Steiner, Viktor, An Integrated Micro Data Base for Tax Analysis in Germany (April 2017). SOEPpaper No. 902, Available at SSRN: https://ssrn.com/abstract=3013633 or http://dx.doi.org/10.2139/ssrn.3013633

Stefan Bach (Contact Author)

German Institute for Economic Research (DIW Berlin) ( email )

Mohrenstraße 58
Berlin, 10117
Germany

Martin Beznoska

German Institute for Economic Research (DIW Berlin) ( email )

Mohrenstraße 58
Berlin, 10117
Germany

Viktor Steiner

German Institute for Economic Research (DIW Berlin) ( email )

Mohrenstraße 58
Berlin, 10117
Germany

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