A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We reconcile...

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We reconcile...

Household survey data provide a rich information set on income, household context and demographic variables, but tend to under report incomes at the very top of the distribution. Administrative data like tax records offer more precise information on top incomes, but at the expense of household...

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We extend the...

Using cross-sectional and longitudinal data from a national sample spanning the adult lifespan, age differences in anger and sadness were explored. The cross-sectional and longitudinal findings consistently suggest that the frequency of anger increases during young adulthood, but then shows a...

Evidence of assortative mating according to personality was reported in a previous SOEP-based study (Rammstedt & Schupp, 2008). Based on population representative data of almost 7,000 couples, high levels of congruence between spouses were found, which increased with marriage duration. Almost...