This paper studies the effects of differences in worldviews on parents? attitudes towards their children. We use unique German survey data containing questions on worldviews, religion, parental behavior, and socioeconomic variables. Our empirical evidence suggests that people with stronger...

The paper analyses the European Union sub-national governments' tax revenue structures and their dynamic during the last decades. Tax composition obtained a considerable interest during the recent years, particularly after the recent global financial and economic crisis. In many European Union...

This paper studies the implications of (endogenously) directed technical change for the design of non-linear labor income taxes in a Mirrleesian economy augmented to include endogenous technology development and adoption choices by firms. First, I identify conditions under which any progressive...