The public finance literature has modeled income shifting as a decision along the intensive margin even though it … margin has crucial policy implications: the classical distinction between income creation and income shifting breaks down. We … supply elasticities, and costs of income shifting. In the most empirically plausible scenario when people who shift easily …

Using detailed tax data from the Swiss canton of Bern, I examine how changes in wealth are related to income risk. I … find that only among elderly individuals high kurtosis of income risk may be positively correlated with wealth accumulation …. Additionally, I document that a substantial share of taxpayers have negative net wealth. While wealth and income are positively …

that will accrue in retirement and excluding items included in the CBO income estimates such as “corporate taxes borne by … colloquial is referred to as the “hollowing out” of the middle class. According to these estimates, the income of the middle …. Even that meager rate was achieved only through substantial transfer payments. In contrast, the income of the top 1% grew …

We estimate household equivalence scales using income satisfaction data from the German Socio-Economic Panel. We extend … previous studies applying this approach by taking reference income into account. This allows separating needs-based from … reference effects in the determination of income satisfaction. We show that this adjustment helps to overcome a bias causing an …

income-based measure of status or applying conventional inequality measurement tools to a health variable that is non …The measurement of health inequalities usually involves either estimating the concentration of health outcomes using an …

Rising income inequalities are widely debated in public and academic discourse. In this paper, we contribute to this …

takes stock of theoretical developments, measurement efforts and of the econometric evidence. We start with a simple … theoretical framework for the relationship between structural reforms, economic growth and income inequality. We argue that … and political constraints play crucial roles in determining the effectiveness of reforms on economic growth and income …