Publications of the Research Group Inequality and Public Policy

  1. ZEW Discussion Paper No. 14-001 // 2014

    Tax Policy and Income Inequality in the U.S., 1979 – 2007

    We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method allowing us to disentangle the policy effect from changing market incomes. Over the period 1979-2007, the…

  2. Refereed Journal // 2014

    Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates?

    This paper examines the relationship between 'tax morale' and tax policy. Using a unique cross-country data set based on the World Values Survey and the World Tax Indicators, we nd that income groups with…