The present study compares the perceptions of fairness of national earned incomes between the populations of Germany and the rest of Europe based on recent data from the European Social Survey (ESS). The vast majority of European respondents consider very low gross earned incomes to be unjustly...

On the basis of a telephone survey conducted on a random sample of the German residential population, we examine the distribution effects state lotteries have on Germany's social structure. Lotteries are highly taxed economic transactions, whose proceeds make up a considerable share of public...

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...