De facto anonymised microdata file on income tax statistics 1998

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 transfer system at their own workplace, subject to the premises of article 16 subsection 6 of the Law on Statistics for Federal Purposes, on the basis of "real" assessment data. Passing on individual data to the scientific community is only possible in a de facto anonymised form. This form may impair possibilities for scientific analysis possibilities. So that anonymised data can nevertheless be used by the scientific community, anonymisation must meet two equal challenges: It must firstly guarantee adequate protection of the individual items of data, and secondly it must optimally conserve the possibilities for analysis of the anonymised data. In order to achieve the right balance between these two goals, the Statistical Offices have involved potential scientific users in the anonymisation work in a research project.In the article entitled "De facto anonymised microdata file on income tax statistics 1998", in addition to the anonymisation concept the framework conditions of the project are explained and the analysis possibilities of income tax statistics demonstrated

Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 - A MICSIM microsimulation analysis of distributional impacts

With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reduction programme in its post-war history. In the period from 1998 to 2005, taxpayers will benefit substantially from net tax relief more than DM 100 billions in total. It is expected, that private consumption and investment are stimulated - two essential requirements for promoting growth and employment. Under the aspect of the tax reform 2000 and the ‘Karlsruher Entwurf’ (an expert draft on further income tax reform approaches) compared to the former taxbase system we investigate in our paper overall and distributional and redistributional impacts on the self employed (professions (free lancers) and entrepreneurs) and employees besides other socioeconomic grouping like gender and family type. In addition, a decomposition analysis based on a generalized entropy approach quantifies the socioeconomic subgroups’ inequality contribution to overall inequality. Together with the recent poverty and wealth report for our government, this is the first time that the anonymized microdata records of the German Income Tax Statistic can be used by researchers within the Federal Statistical Office. Such a microdata file is essential for analysing above all the often neglected situation of the selfemployed; in traditional surveys, where, in principle, firm information yielding the final income and taxes to be paid are not available for the self-employed.Microsimulation, tax reform, distribution of income, redistribution, self-employed, liberal professions

De facto anonymised microdata file on income tax statistics 1998

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 transfer system at their own workplace, subject to the premises of article 16 subsection 6 of the Law on Statistics for Federal Purposes, on the basis of "real" assessment data. Passing on individual data to the scientific community is only possible in a de facto anonymised form. This form may impair possibilities for scientific analysis possibilities. So that anonymised data can nevertheless be used by the scientific community, anonymisation must meet two equal challenges: It must firstly guarantee adequate protection of the individual items of data, and secondly it must optimally conserve the possibilities for analysis of the anonymised data. In order to achieve the right balance between these two goals, the Statistical Offices have involved potential scientific users in the anonymisation work in a research project.In the article entitled "De facto anonymised microdata file on income tax statistics 1998", in addition to the anonymisation concept the framework conditions of the project are explained and the analysis possibilities of income tax statistics demonstrated.microdata, de facto anonymization, income tax statistic

Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 - A MICSIM microsimulation analysis of distributional impacts

With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reduction programme in its post-war history. In the period from 1998 to 2005, taxpayers will benefit substantially from net tax relief more than DM 100 billions in total. It is expected, that private consumption and investment are stimulated - two essential requirements for promoting growth and employment. Under the aspect of the tax reform 2000 and the ‘Karlsruher Entwurf’ (an expert draft on further income tax reform approaches) compared to the former taxbase system we investigate in our paper overall and distributional and redistributional impacts on the self employed (professions (free lancers) and entrepreneurs) and employees besides other socioeconomic grouping like gender and family type. In addition, a decomposition analysis based on a generalized entropy approach quantifies the socioeconomic subgroups’ inequality contribution to overall inequality. Together with the recent poverty and wealth report for our government, this is the first time that the anonymized microdata records of the German Income Tax Statistic can be used by researchers within the Federal Statistical Office. Such a microdata file is essential for analysing above all the often neglected situation of the self-employed; in traditional surveys, where, in principle, firm information yielding the final income and taxes to be paid are not available for the self-employed.microsimulation, German tax reform, Karlsruhe proposal, self-employed, professions, entrepreneurs, employees, distributional and redistributional policy impacts, inequality and decomposition of inequalitymicrosimulation, German tax reform, Karlsruhe proposal, self-employed, professions, entrepreneurs, employees, distributional and redistributional policy impacts, inequality and decomposition of inequality

Gemeindefinanzreform und Freie Berufe

Seit der Gründung der Bundesrepublik Deutschland streitet man in Politik und Wissenschaft über eine adäquate Finanzausstattung der Gemeinden. Hierbei sind die Steuereinnahmen, die allerdings deutlich unter 50% der kommunalen Einnahmen liegen, aufgrund ihrer Fühlbarkeit, und hier insbesondere die Gewerbesteuer, regelmäßig Anlass zur Auseinandersetzung. Ein Kritikpunkt u.a. ist, dass diese kommunale Steuer nur für Gewerbetreibende erhoben wird. Nahezu sämtliche zurzeit diskutierten Reformmodelle sehen daher eine Ausweitung der kommunalen Steuerpflicht auch auf die Gruppe der Freien Berufe vor. Der Beitrag wird auf der Grundlage steuerstatistischer Mikrodaten, zeigen, inwieweit die Gruppe der Freien Berufe durch unterschiedliche Modelle im Gegensatz zum Status quo belastet werden. Es wird gezeigt, dass auch unter der gegebenen Rechtslage die Freien Berufe über den Gemeindeanteil an der Einkommensteuer zum einem nicht unerheblichen Teil zur Gemeindefinanzierung beitragen.Freie Berufe, Gemeindefinanzierung, Gewerbesteuer,Mikrodaten

Probing multiferroic orders and cluster orbitals by NMR in lacunar spinels

The two multiferroic skyrmion host materials, namely the lacunar spinels GaV4S8 and GaV4Se8, were investigated via an extensive NMR study. The polar properties were probed via the quadrupolar interaction of the 71Ga nuclei, while magnetic properties are studied via the hyperfine fields at the magnetic 51V nuclei. The multiferroic order parameters (polarization and magnetization) are correlated with the local order parameters (quadrupolar splitting and hyperfine shift, respectively), which are obtained in the NMR study . The local order parameters differ between domains for arbitrary magnetic field directions due to anisotropy effects, and multiferroic domain populations are therefore obtained from NMR spectra. Further control of the domain population via electric and magnetic poling fields is accompanied by the NMR study, tracking the evolution of the domain population. Furthermore, the spin distribution over the V4S4 cluster is reconstructed via measurements of the anisotropy of the hyperfine coupling for different field rotation planes. Atomic d orbitals are placed on each atomic site, and the orbital parameters are fitted to the NMR data by calculating the dipole contribution of the hyperfine field and comparing it with the experiments

Geschlechterspezifische Einkommensunterschiede bei Selbständigen als Freiberufler und Gewerkbetreibende im Vergleich zu abhängig Beschäftigten: Ein empirischer Vergleich auf der Grundlage steuerstatistischer Mikrodaten

Im Bereich der Geschlechterforschung wird eine ungleiche Teilhabe von Männern und Frauen am Arbeitsmarkt beobachtet. Obgleich sich der Anteil der erwerbstätigen Frauen der männlichen Quote annähert, unterscheiden sich weibliche von männlichen Arbeitsformen. Es wird benannt, dass Frauen vermehrt in Teilzeit, seltener in Führungspositionen und eher in Branchen mit niedrigeren Verdiensten tätig sind. Differenzen drücken sich dann letztlich durch unterschiedliche Einkommensniveaus aus. Diese Lücke zwischen durchschnittlichen Einkommen der Männer im Vergleich zu den Frauen wird regelmäßig als Gender-Pay-Gap bezeichnet oder auch Gender-Wage-Gap. Das Gender-Pay-Gap wird hier als Indikator zur Messung von Entgeltungsgleichheit zwischen Frauen und Männern herangezogen. Die ungleichen Einkommen resultieren hierbei nicht allein auf einer unterschiedlichen Entlohnung sondern auch auf einem unterschiedlichen Angebot von Arbeitszeit. Die vorliegende Arbeit nähert sich diesem Thema mittels einer empirischen Analyse für den Bereich der Selbständigkeit, insbesondere in der Differenzierung nach Freiberuflern und Gewerbetreibenden.In the field of gender studies, differences in participation between men and women in the labour market are observed. Although the proportion of working women converges the male rate, the modes of working are different from female to male. It is said that women are increasingly working part-time, more rarely in leadership positions and rather in business sectors with lower earnings. Differences are then finally expressed by different income levels. This gap between mean incomes of men in comparison to woman is regularly called Gender- Pay-Gap or Gender-Wage-Gap. The Gender-Pay-Gap is used as an indicator for the measuring of the equality of payment between men and women. These unequal incomes result not only from a different wage, but also from a different offer of working hours. This paper approaches this subject by an empirical analysis for the field of self- employment, especially in the differentiation between professionals and tradesmen

Verteilungswirkungen der Steuerreform 2000/2005 im Vergleich zum 'Karlsruher Entwurf': Auswirkungen auf die Einkommensverteilung bei Selbständigen (Freie Berufe, Unternehmer) und abhängig Beschäftigten

Die aktuelle Steuerreform 2000/2005 und alternative Vorschläge dazu neben einen prominenten Platz in der aktuellen wirtschafts- und sozialpolitischen Diskussion ein. Die Frage nach den individuellen Wirkungen auf die Steuerpflichtigen ist neben den beiden traditionell geprägten Leitideen der Besteuerung - der Deckung der Staatsausgaben durch die Steuereinnahmen und dem Gesichtspunkt der Verteilungsgerechtigkeit - in den Vordergrund der politischen Diskussion gerückt. Alternativ zur aktuellen Steuerreform 2000/2005 wird in Deutschland der Karlsruher Entwurf diskutiert, der versucht, über eine drastische Vereinfachung des Steuerrechts die Transparenz und damit auch die Akzeptanz der Besteuerung zu erhöhen. Im vorliegenden Aufsatz untersuchen und quantifizieren die Autoren mit dem Instrument der Mikrosimulation, wie diese konkurrierenden Ansätze der Besteuerung im Vergleich zum vorangegangenen Steuersystem auf die Verteilung und Umverteilung der Einkommen wichtiger Gruppen der Gesellschaft wirken. Als Mikrodatenbasis dient dabei eine 10%-Stichprobe der anonymisierten individuellen Steuerdaten der aktuell verfügbaren Einkommensteuerstatistik 1995 mit ca. 3 Mill. Datensätzen.The actual tax reform 2000/2005 and their alternative proposals are prominent in the actual economic and social policy discussion. The question of the individual impacts to the tax payers is pronounced in the political discussion beyond traditional taxation aims to cover public expenditures and to promote a just income distribution. Alternatively to the actual tax reform 2000/2005 in Germany the Karlsruhe proposal is discussed, which tries to raise the transparency and thereby the taxation acceptance by a drastical simplification of the tax law. In this study we analyse and quantify by a microsimulation approach the distributional and redistributional income impacts to important societal groups of the competitive tax systems compared to the before tax reform situation. Our micro database is a 10% sample of the anonymised individual records of the actual available German Income Tax Statistic 1995 with ca, 3 mio. data records