Inequality

Equality of Opportunity: Fairness Preferences and Beliefs About Inequality

This chapter reviews the existing literature on fairness preferences and beliefs about inequality. The review is divided into two parts. The first part discusses to what extent individual characteristics and choices are perceived as unfair sources of …

The Taxation of Couples

This paper studies the tax treatment of couples. We develop two different approaches. One is tailored to the analysis of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. The other is tailored to the …

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 …