This paper proposes a set of new methods to estimate inequality of opportunity based on conditional inference regression trees. It illustrates how these methods represent a substantial improvement over existing empirical approaches to measure inequality of opportunity. First, the new methods...

Summary The aging of the population in Germany has led to growing concerns among politicians about the economic situation of households with children. This is also reflected in the recent tax policy debate on reforming the taxation of families and married couples. The purpose of this paper is...