Summary This paper reviews various mobility measures and establishes their asymptotic sampling distribution. The focus is on both transition matrix mobility measures and mobility measures which are based on the reduction in inequality occurring when the accounting period is extended. Statistical...

Summary The present paper investigates potential fiscal and distributional effects which emerge due to four reform scenarios on the German income tax rate. The analysis is based on a static simulation model for the German tax system using income tax micro-data. The data shows that changing the...