The Research Group “International Distribution and Redistribution” investigates trends in income and wealth distribution as well as other indicators of inclusion and equal opportunity. A major research focus is on redistribution through tax and transfer systems and associated economic effects. Adopting national, European, and international perspectives, the Research Group conducts empirical analyses of developments in these areas. The Research Group’s empirical studies aim to support the implementation of a sustainable tax and transfer system and stable European institutions. Using a variety of econometric techniques, the Research Group conducts microdata analyses to explore trends in wealth and income distribution and to identify causal effects. The Research Group studies both existing tax and transfer systems and the potential economic effects of reform proposals. Work in this area takes into account the distributional and efficiency aspects of tax and transfer systems, as well as their incentive and insurance effects over the life cycle, including insights from behavioural economics.