Etwa jeder zweite Bundesbürger zählte im Jahr 2018 zur Einkommensmittelschicht im engeren Sinn (i.e.S.). Seit über einer Dekade hat sich dieser Anteil nur unmerklich verändert. Gestiegen sind jedoch die Schwellenwerte, ab denen man zur Einkommensmitte gehört - ein Ausdruck gestiegenen...

This paper combines novel data on the time use, home learning practices and economic circumstances of families with children during the COVID-19 lockdown with pre-lockdown data from the UK Time User Survey to characterise the time use of children and how it changed during lockdown, and to gauge...

In this paper we study the contribution of migrants to the rise in UK top incomes. Using administrative data on the universe of UK taxpayers we show migrants are over-represented at the top of the income distribution, with migrants twice as prevalent in the top 0.1% as anywhere in the bottom...

Using data from the Current Population Surveys, we investigate the aggregate and distributional consequences of the Covid-19 pandemic and the associated public policy response on labor earnings and unemployment benefits in the United States up until February 2021. We find that year-on-year...

Consumption taxes are a pivotal yet largely unaddressed policy tool that shape the income distribution and potentially thwart the redistributive goals of social policy. Previous research showed how consumption taxes can elevate inequality and poverty on the macro level. However, different...

Gender difference in taxation is generally understudied, especially in sociologyliterature, which often overlooks taxation as a social phenomenon.While a small literature, studies on gender and taxation from a wider range of disciplines have offered and tested some core mechanisms producing...

Die Einkommensungleichheit ist in den letzten Jahren leicht zurückgegangen, nicht zuletzt, weil vor allem die mittleren Einkommen seit 2014 stetig gestiegen sind. Was bedeutet das für die sogenannte Mittelschicht und deren Abstiegsängste, die in den letzten Jahrzehnten vielfach thematisiert...