Ökonomische Effizienz und soziale Gerechtigkeit stehen nicht im Widerspruch zueinander. Workfare ist sozial gerecht. Durch das Prinzip von Leistung und Gegenleistung wird dafür gesorgt, dass sich die Inanspruchnahme von Leistungen der Grundsicherung auf diejenigen beschränkt, die tatsächlich...

The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare states of Western Europe. The present paper uses a simulation model to analyse the effects of revenue neutral flat rate tax reforms on equity and efficiency for the case of...

The introduction of a flat tax is supposed to have several advantages. Administration and compliance costs are reduced, as well as incentives for tax evasion. Furthermore, positive employment and growth effects are expected. Despite these advantages, a flat rate tax is not very popular in most...

Ökonomische Effizienz und soziale Gerechtigkeit stehen nicht im Widerspruch zueinander. Workfare ist sozial gerecht. Durch das Prinzip von Leistung und Gegenleistung wird dafür gesorgt, dass sich die Inanspruchnahme von Leistungen der Grundsicherung auf diejenigen beschränkt, die tatsächlich...

Judith Niehues und Maximilian Stockhausen, Institut der deutschen Wirtschaft, Köln, weisen darauf hin, dass in der Wahrnehmung der Bevölkerungsmehrheit die Ungleichheit in Einkommen und Vermögen seit Jahren steigt. Ein Abgleich mit den verfügbaren Daten zeige jedoch, dass die Daten weder ein...

Empirical evidence on distributional preferences shows that people do not judge inequality as problematic per se but that they take the underlying sources of income differences into account. In contrast to this evidence, current measures of inequality do not adequately reflect these normative...

Empirical evidence on distributional preferences shows that people do not judge inequality as problematic per se but that they take the underlying sources of income differences into account. In contrast to this evidence, current measures of inequality do not adequately reflect these normative...

Rising income inequalities are widely debated in public and academic discourse. In this paper, we contribute to this debate by proposing a new family of measures of unfair inequality. To do so, we acknowledge that inequality is not bad per se, but that its underlying sources need to be taken...

Rising income inequalities are widely debated in public and academic discourse. In this paper, we contribute to this debate by proposing a new family of measures of unfair inequality. To do so, we acknowledge that inequality is not bad per se, but that its underlying sources need to be taken...