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...

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. Tax record data offer more precise information on top incomes at the expense of household context details and incomes...

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...

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...

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...

The ability-to-pay approach assesses taxes paid as a sacrifice by the taxpayers. This raises the question of how to define and how to measure it: in absolute, relative, or marginal terms? U.S. respondents prefer a tax schedule that is either a pure (absolute) Equal Sacrifice or a mixture of...

Mehr als 40 Prozent der Erwerbstätigen in Deutschland arbeiten nicht nur von Montag bis Freitag, sondern auch an Samstagen, ein Viertel geht sogar sonntags regelmäßig zur Arbeit. Zwischen 1996 und 2014 ist der Anteil derjenigen, die am Wochenende arbeiten, leicht gestiegen. Wie sich das...

This manual briefly describes the theoretical background and development of all of the scales used in the Socio-Economic Panel (SOEP) study. It also provides the relevant citations as well as the items belonging to the scales and the answer format, including the verbal anchors. The unique value...