We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We … provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … independent of the social welfare function and determined by the degree of income risk and risk aversion. The optimal linear …

the effects of tuition fees on university enrollment of first-year students at German public universities. Our study … gender differences in enrollment behavior. Enrollment numbers of female students at universities that are located far away … of male students …