Mehr als 40 Prozent der Erwerbstätigen in Deutschland arbeiten nicht nur von Montag bis Freitag, sondern auch an Samstagen, ein Viertel geht sogar sonntags regelmäßig zur Arbeit. Zwischen 1996 und 2014 ist der Anteil derjenigen, die am Wochenende
This paper examines experienced well-being of employed and unemployed workers. We use the survey-adapted day reconstruction method (DRM) of the Innovation Sample of the German Socio-Economic Panel Study (SOEP-IS) to analyze the role of the employment
The ability-to-pay approach assesses taxes paid as a sacrifice by the taxpayers. This raises the question of how to define and how to measure it: in absolute, relative, or marginal terms? U.S. respondents prefer a tax schedule that is either a pure
A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for
Household survey data provide a rich information set on income, household context and demographic variables, but tend to under report incomes at the very top of the distribution. Administrative data like tax records offer more precise information on
This dissertation focuses on three dimensions of inequality: income, (just) taxation, and well-being. All chapters focus on a similar time horizon (2000 to 2015) and essentially on the same geographical area, Germany. The chapters are organized in ..
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