There is clear evidence that fairness plays a role in redistribution. Individuals want to compensate others for their misfortune, while they allow them to enjoy the fruits of their effort. This paper introduces fairness in a tax-benefit scheme that is based on several characteristics in order to...

An issue of interest in the literature that explores the drivers of inequality is the distributional bearing of tax and transfer policy, where an important theme concerns changes in the relative treatment of alternative population subgroups. We develop an empirical approach for quantifying the...

Die Bedeutung des Belohnungssystems des Menschen für sein ökonomisches Verhalten -- Der Verlust eines guten Finanzsystems? -- Die Revitalisierung der Idee der Sozialen Marktwirtschaft -- Steuergerechtigkeit – eine Einführung -- Steuergerechtigkeit – eine Unternehmerperspektive