Work in progress
Inverse Fair Taxation: What do we compensate for in Europe?
(with Erwin Ooghe and Andreas Peichl) [SLIDES]
Abstract: In this paper, we bring together the inverse optimal taxation literature and the fairness literature. We invert a fair tax formula and apply it to tax-benefit schemes in Europe to estimate the implicit degree of compensation for each factor that determines individual well-being. Our paper provides a new way to formalize the old intuition that, in a fair society, people should be allowed to benefit more from their own efforts than from exogenous characteristics. Our empirical results confirm this intuition. We provide the first estimates of implicit tax rates for different characteristics in 31 European countries using EU-SILC data for the years 2007 - 2020. We find a robust tendency in all countries to compensate more for uncontrollable characteristics compared to partially controllable ones. We then attempt to calculate which countries currently have fair tax systems. Only the Continental countries, France and Luxembourg, pass the fairness test, whereas the Baltic and Anglo-Saxon countries perform worst.
Inter-Regional Tax Competition
(with Ines Helm and Jan Stuhler).
Ex-Post Multidimentional Inequality of Opportunity
(with Martyna Kobus, Radoslaw Kurek and Vito Peragine).
Broader Policy Writing
Gender differences in attitudes towards COVID-19 and sanitary measures (English, French)
(with Bertrand Verheyden)
LISER-MEGA series on gender issues in the COVID-19 pandemic, Luxembourg, September 2022
Fairness in Europe: A Multidimensional Comparisson (download)
(with Paul Hufe, Andreas Peichl and Paul Schüle)
CESifo forum 23 (1), pp. 45–51, 2022
Unemployment and working hours of women and men during the pandemic (English, French)
(with Philippe Van Kerm and Eugenio Peluso)
LISER-MEGA series on gender issues in the COVID-19 pandemic, Luxembourg, August 2021
Time use, childcare and home schooling (English, French)
(with Philippe Van Kerm and Eugenio Peluso)
LISER-MEGA series on gender issues in the COVID-19 pandemic, Luxembourg, November 2021