1. Discussion and Working Paper // 2015

    Accounting for the Spouse when Measuring Inequality of Opportunity

    Existing literature on inequality of opportunity (IOp) has failed to address the question as to how the circumstances and choices of spouses in a couple should be treated. By omitting information relevant to the…

  2. Discussion and Working Paper // 2015

    Equality of Opportunity: East vs. West Germany

    The case of German reunification has been subject to extensive research on earnings inequality and labor market integration. however, little is known about the development of equality of opportunity (EOp) in…

  3. Discussion and Working Paper // 2015

    Measuring the Use of Human Resources Practices and Employee Attitudes: The Linked Personnel Panel

    This paper introduces a new data source available for HRM researchers and personnel economists, the Linked Personnel Panel (LPP). The LPP is a longitudinal and representative employer-employee data set…

  4. Discussion and Working Paper // 2015

    Tax Information Exchange with Developing Countries and Tax Havens

    The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when…