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 (absolute) Equal Sacrifice or a mixture of...

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 the working poor in practice. We reconcile...

Survey evidence shows that the magnitude of the tax liability plays a role in value judgements about which groups deserve tax breaks. We demonstrate that the German tax-transfer system conflicts with a welfarist inequality averse social planner. It is consistent with a planner who is averse to...

This manual briefly describes the theoretical background and development of all of the scales used in the Socio-Economic Panel (SOEP) study. It also provides the relevant citations as well as the items belonging to the scales and the answer format, including the verbal anchors. The unique value...

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 arbeiten, leicht gestiegen. Wie sich das...

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 the working poor in practice. We extend the...

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 the working poor in practice. We reconcile...

This manual briefly describes the theoretical background and development of all of the scales used in the Socio-Economic Panel (SOEP) study. It also provides the relevant citations as well as the items belonging to the scales and the answer format, including the verbal anchors. The unique value...