Inequality

Lower and upper bound estimates of inequality of opportunity for emerging economies

Equality of opportunity is an important normative ideal of distributive justice. In spite of its wide acceptance and economic relevance, standard estimation approaches suffer from data limitations that can lead to both downward and upward biased …

Mehrheitsfähige und wohlfahrtssteigernde Reformen des deutschen Steuer- und Transfersystems: Von Entzugsraten, Mittelstands- und Wohlstandsbäuchen

Über die Ausgestaltung des deutschen Steuer- und Transfersystems wird im Zusammenhang mit der Bundestagswahl neuerlich kontrovers diskutiert. Die Autoren greifen zentrale Aspekte der öffentlichen Diskussion über die steuerliche Behandlung niedriger, …

Inequality and Perceived Unfairness

Global collection of fairness preferences and beliefs about inequality using an experimentally validated factorial survey design. Elicited preferences and beliefs will be linked to household survey data to provide (believed) unfair inequality …

The Taxation of Couples

Empirical analysis of the tax treatment of couples and resulting marriage penalties in the United States since the 1960s. Derivation of sufficient statistics that characterize pareto-improving, welfare-improving and politically feasible reforms in …