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The distribution of societal wealth and income is of central importance for the economic, social and cultural development of a country. This article’s contribution is made by pinpointing the situation of the income rich. Sound information about high income, its structure and distribution is presented based on the anonymized individual records of the income tax statistics of 1995 for the first time in Germany (as a part of the first Poverty and Wealth Report). Rooted in a distributional analysis over the entire income range, the article concentrates on the (re-)distribution of high income by different ,richness‘-definitions for the selfemployed and employees.

Einkommens-Reichtum in Deutschland – Mikroanalytische Ergebnisse der Einkommensteuerstatistik für Selbständige und abhängig Beschäftigte