desire to affect beliefs often prioritized over distributive and retributive preferences? We test whether punishers derive … transgressor’s suffering), and cognitive states (the transgressor's beliefs about the cause of that suffering). In a novel …, preregistered experiment (N = 1,959) we demonstrate that consideration for transgressors' beliefs affects punishment decisions on …

While little agreement exists regarding the taxation of bequests in general, there is a widely held view that … accidental bequests should be subject to a confiscatory tax. We propose to reexamine the optimal taxation of accidental bequests …

discussion by demonstrating a causal link between wealth inequality and fairness views. I show that fairness views are set … self-serving bias in their fairness views. These results have important implications for social cohesion as they suggest …

While little agreement exists regarding the taxation of bequests in general, there is a widely held view that … accidental bequests should be subject to a confiscatory tax. We propose to reexamine the optimal taxation of accidental bequests …

In this paper we analyse how fairness considerations, in particular considerations of just income distribution, affect … individuals make a trade-off between economic gains and fairness considerations when they make decisions about tax evasion. Taken …

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …

particular, we measure beliefs about and preferences for rent control - a policy that is widely regarded as harmful by experts … rent control. We find that people update their beliefs and that this leads to lower demand for rent control. Left …-wingers update their beliefs more strongly, which reduces the ideological gap in support for rent control by about one …