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

Hohe Einkommen: Eine Verteilungsanalyse für Freie Berufe, Unternehmer und abhängig Beschäftigte

The distribution of societal resources is of high societal, economic and social policy importance. What is missing are reliable data above all about high income. This study will contribute to a well-founded analysis of high income for self employed – as (liberal) professions and entrepreneurs – and as employees, central groups of the labour market and the society at all. Before the background of requirements to a database and given official and non-official data sources we characterize our microdata base, the wage and income tax statistic 1995, a population statistic , which in particular is well-suited for the analysis ogf high income. We describe the used economic income concept and our 10% sample with about 3 Million anonymized tax records. For the first time we then present distributional and re-distributional results based on all income areas and for alternative high income thresholds – millionares and 200% of the mean – for professions, entrepreneurs and employees.Wealth, high income, incoime distribution of (liberal) professions, entrepreneurs and employees, decomposition of inequality, re-distribution, German Wage and Income Tax Statistic, tax microdata

Income and Distribution Analysis with the Taxpayer-Panel - New Prospects and First Results for Self-Employed, as Freelancers and Entrepeneurs, and Employees as Well as for High Incomes

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 on the just available three waves 2001, 2002 and 2003 of the Taxpayer-Panel, a panel, which for the first time in Germany follows the individual taxpayers’ situations. With these paneldata we are able to show first impressions about the income mobility of high incomes in particular and to give hints about the research potential with this may be worldwide genuine individual panel tax data. Central result: The incomes of the self-employed strongly fluctuate for entrepreneurs (tradesmen) but not for liberal professions (freelancer). Freelancer will be rich more frequently and are more frequently rich than the other self-employed. Only relatively few employees were getting rich from 2001 to 2003. In addition, employees (with entrepreneurs) most frequently decline from being rich. This study is a contribution for the “Festschrift” according to the 65th birthday of Johann Hahlen and the 75th birthday of Hans-Jürgen Krupp (Rolf, Gabriele, Zwick, Markus und Gert G. Wagner (Hrsg.), Fortschritte der informationellen Infrasruktur in Deutschland, will be published by Nomos publisher).Personal Income Distribution, top income, panel analysis, taxpayer-panel, Income Tax Statistic, selfemployed, liberal professions (freelancer), entrepreneurs, employees