While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud … differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax … large micro data set of respondents from 29 OECD member countries, shows that benefit morale and tax morale have different …

Ireland is one of the countries most severely affected by the Great Recession. National income fell by more than 10 per … crisis, and deep fiscal adjustment. This paper examines the income distribution consequences of the recession, and identifies … the impact of a broad range of austerity policies on the income distribution. The overall fall in income was just under 8 …

to low skill use and insufficient skill maintenance later on in life. High marginal tax rates and generous benefit … systems reduce labor force participation rates and hours worked and thereby lower the utilization rate of human capital. Tax …

-distribution process, induced by the tax and social security system, are identified. This is done by considering different components of … market and non-market income as well as taxes and social security contributions. This income portfolio analysis is based on … have an even better relative income position than the autochthonous West German population. In general, we confirm the well …

of the urban population in work-active ages and use data from the Chinese Income Project (CHIP) covering eastern, central … being employed as a worker of high rank. There is relatively little income inequality among workers of high rank as well as … among workers of middle rank. Mean income and household wealth per capita of highly-ranked workers developed more favorably …

We explore the adoption data approach to estimating causal effects of parental education and income on the same … mother’s or father’s education raises children’s education by about 0.1 year. Our estimated income elasticities are around 0.1. …

employment status prior to entering self-employment. As performance measures we use income from self-employment, number of …. For both men and women those who enter from unemployment or inactivity are less successful in terms of income and the …

This paper estimates the extent of intergenerational income mobility in Japan among sons and daughters born between … Japanese Social Stratification and Mobility (SSM) surveys, collected between 1965 and 2005. Father's income is predicted on the … intergenerational income elasticity (IGE) for both sons and daughters, in Japan lies around .35, which is an intermediate value, by …