Publications of the Research Group Inequality and Public Policy

  1. Refereed Journal // 2015

    Does the use of tax revenue matter for tax compliance behavior?

    This paper explores whether the usage of tax revenues affects tax compliance behavior. I design a laboratory compliance experiment in which subjects make tax reporting decisions and are randomly assigned to…

  2. Refereed Journal // 2015

    Circumstantial Risk: Impact of future tax evasion and labor supply opportunities on risk exposure

    This paper examines whether investment in a risky asset depends on future circumstances. We conduct a laboratory experiment where subjects have the opportunity to invest earned income in a risky asset and,…

  3. Refereed Journal // 2015

    Fair and Efficient Taxation Under Partial Control: Theory and Evidence

    We study fair and effcient tax-benefit schemes based on income and non-income factors under partial control. Partial control means that each factor is a specific mixture of unobserved ability (randomly drawn by…

  4. Discussion and Working Paper // 2014

    Tax Incidence in the Presence of Tax Evasion

    This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit…

  5. ZEW Discussion Paper No. 14-124 // 2014

    Multidimensional Affluence in Income and Wealth in the Eurozone - A Cross Country Comparison Using the HFCS

    This paper applies multidimensional affluence measures to a new dataset on income and wealth in 15 Eurozone countries. We start our analysis by examining the income and wealth distributions separately for each…

  6. ZEWnews English edition // 2014

    11/12 - 2014