Publikationen der Forschungsgruppe Ungleichheit und Verteilungspolitik

  1. ZEW Discussion Paper // 2020

    Higher-Order Income Risk over the Business Cycle

    We extend the canonical income process with persistent and transitory risk to shock distributions with left-skewness and excess kurtosis, to which we refer as higher-order risk. We estimate our extended income…

  2. ZEW Discussion Paper // 2020

    On Event Studies and Distributed-Lags in Two-Way Fixed Effects Models: Identification, Equivalence, and Generalization

    We discuss important properties and pitfalls of panel-data event study designs. We derive three main results. First, binning of effect window endpoints is a practical necessity and key for identification of…

  3. ZEW Discussion Paper // 2020

    Fiscal and Individual Rates of Return to University Education With and Without Graduation

    Based on a detailed model of the German tax-benefit system, this paper simulates private and fiscal returns to education for college graduates and college dropouts. Completing a five-year college degree is found…

  4. ZEW Discussion Paper // 2020

    Gender Norms and Income Misreporting Within Households

    We show that the discontinuity in the distribution of surveyed female income shares at the margin where a woman would outearn her partner is primarily driven by norm induced misreporting in surveys. We draw on…

  5. ZEW Discussion Paper // 2019

    Do People Really Want a Simple Tax System? Evidence on Preferences Towards Income Tax Simplification

    We study preferences for tax simplification using new survey and experimental data for a representative sample of the German population. General wisdom seems to suggest that most tax systems are overly complex…