Reichtum in Niedersachsen und anderen Bundesländern - Ergebnisse aus der Einkommensteuer-Geschäftsstatistik 2003 für Selbständige (Freie Berufe und Unternehmer) und abhängige Beschäftigte
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-Geschaftsstatistik) 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.
MICSIM - Concept, Developments and Applications of a PC-Microsimulation Model for Research and Teaching
It is the growing societal interest about the individual and its behaviour in our and 'modern' societies which is asking for microanalyses about the individual situation. In order to allow these microanalyses on a quantitative and empirically based level microsimulation models were developed and increasingly used for economic and social policy impact analyses. Though microsimulation is known and applied (mainly by experts), an easy to use and powerful PC microsimulation model is hard to find. The overall aim of this study and of MICSIM - A PC Microsimulation Model is to describe and offer such a user-friendly and powerful general microsimulation model for (almost) any PC, to support the impact microanalyses both in applied research and teaching. Above all, MICSIM is a general microdata handler for a wide range of typical microanalysis requirements. This paper presents the concept, developments and applications of MICSIM. After some brief remarks on microsimulation characteristics in general, the concept and substantive domains of MICSIM: the simulation, the adjustment and aging, and the evaluation of microdata, are described by its mode of operation in principle. The realisations and developments of MICSIM then are portrayed by the different versions of the computer program. Some MICSIM applications and experiences in research and teaching are following with concluding remarks..
Two Scales, One Methodology-Expenditure Based Equivalence Scales for the United States and Germany
Choosing an appropriate equivalence scale is a prerequisite for comparisons of economic wellbeing income distribution, inequality or poverty. This is true for country specific work or for cross-national comparisons. Researchers generally either use a country specific equivalence scale (social assistance, expert based, or poverty scales), or adopt a single scale for all comparison across countries. Here we follow a different approach. We use microdata to estimate equivalence scales based on a revealed preference consumption approach for West Germany and the United States. We review several approaches and rely on a complete demand system approach, which provides constant utility based equivalence scales using an extended linear expenditure system (ELES). The multiple equation expenditure system takes into account a full market basket with all its interdependencies and relative prices. Our consumption-based equivalence results are compared to alternative consumption based measures, expert based measures, and subjective based measures in use in both countries and to other scales used for cross-national comparisons.