Several countries have recently abolished or significantly reduced their taxes on bequests. Bequest taxes, on the other … century. We propose an explanation for these facts which is based on a dynamic political economy model where redistribution is … agriculture to manufacturing shifting the tax base from hard-to-avoid taxes on land toward easy-to-avoid taxes on capital. The …

Mobility of highly-skilled workers affects and is affected by labor market conditions, taxes, and other policies. This … that are financed by taxes on imperfectly-mobile high-skilled workers in a dynamic model, distinguishing the short …

that a utilitarian government never equalizes after-tax incomes, even when it can impose group-specific lump-sum taxes. If …

under which some individuals that are poorer than the average optimally choose to oppose redistribution policies. The … provided the mobility process is concave in expectations, redistribution policies are expected to last for a sufficiently long … period and individuals are not too risk averse. This paper tests the POUM hypothesis by means of a within subjects experiment …

Redistribution is an inevitable feature of collective pension schemes and economic experiments have revealed that most … people have a preference for redistribution that is not merely inspired by self-interest. Interestingly, little is known on … evidence on preferences for redistribution and suggest some links to redistribution through pensions. For that purpose we …

men or women. The impact of education on religiosity and voting preference is not working through migration, residential …

's key predictions in a laboratory experiment. The model's predictions are largely borne out – transparency negatively … affects information aggregation at the deliberation and voting stages, leading to sharply different committee error rates than …