Für die regelmäßige Berichtslegung über die Verteilung von Einkommen und Vermögen ist eine hochwertige und repräsentative Datengrundlage unerlässlich. In Deutschland ist die Datenlage derzeit aus verschiedenen Gründen unbefriedigend: Die vergleichsweise kleinen Stichproben von...

In this paper, we examine the relationship between p-hacking and data-sharing policies for published articles. We collect 38,876 test statistics from 1,106 articles published in leading economic journals between 2002–2020. While a data-sharing policy increases the provision of research data to...

In this paper, we examine the relationship between p-hacking and datasharing policies for published articles. We collect 38,876 test statistics from 1,106 articles published in leading economic journals between 2002-2020. While a data-sharing policy increases the provision of research data to...

The classical trade-off between equity and efficiency is central to income tax policy. On the one hand, higher taxes imply more resources to redistribute; but on the other hand, they might negatively affect incentives to work and the reporting of income itself. The design of tax and transfer...

The elasticities of taxable and broad income are key parameters in tax policy analysis. To examine the large variation in estimates found in the literature, I conduct a comprehensive meta-regression analysis using information from 51 studies containing 1,448 estimates. Heterogeneity in reported...

The elasticities of taxable (ETI) and broad income (EBI) are key parameters in optimal tax and welfare analysis. To examine the large variation in estimates found in the literature, I conduct a comprehensive meta-regression analysis of elasticities that measure behavioral responses to income...

The elasticity of taxable income (ETI) is a key parameter in tax policy analysis. To examine the large variation found in the literature of taxable and broad income elasticities, I conduct a comprehensive meta-regression analysis using information from 61 studies containing 1,720 estimates. My...

Public disclosure laws on politicians' outside income aim to enhance electoral accountability, but their effects remain unclear and may backfire. Using a German disclosure reform, administrative tax data, and a difference-in-difference design, we show that MPs increased their outside income...

[Einleitung] Im Zentrum von Verteilungsdebatten stehen meist monetäre Größen, wie insbesondere die Höhe und Struktur von Einkommen und Vermögen nach Steuern und Transfers. Aber auch die kostenfreie oder vergünstigte Versorgung mit Gütern und Dienstleistungen durch die öffentliche Hand...