We examine social preferences of Swedish and Austrian children and adolescents using the experimental design of Charness and Rabin (2002). We find that difference aversion decreases while social-welfare preferences increase with age.

The paper analyzes the impact of in investor capital gains taxation on corporate leverage of Austrian corporations. We conduct our analyses for a unique sample of Austrian firms, including a large part of non-listed corporations. By means of regression analyses we show that the capital gains tax...

Based on the comparison of detailed micro-data (EU-SILC), official figures on recipients and expenditure as well as potential entitlements simulated with the tax/benefit microsimulation model EUROMOD, the paper estimates the size of non-take-up of monetary social assistance benefits in Austria...