Mathias Dolls

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Tax-Benefit Systems in Europe and the US: Between Equity and Efficiency Whether observed differences in redistributive policies across countries are the result of differences in social preferences or efficiency constraints is an important question that paves the debate about the optimality of welfare regimes. To shed new light on this question, we estimate(More)
Automatic Stabilizers, Economic Crisis and Income Distribution in Europe This paper investigates to what extent the tax and transfer systems in Europe protect households at different income levels against losses in current income caused by economic downturns like the present financial crisis. We use a multi country micro simulation model to analyse how(More)
Happy Taxpayers? Income Taxation and Well-Being This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using 26 years of German panel data. We find that the tax effect on(More)
Welfare, Labor Supply and Heterogeneous Preferences: Evidence for Europe and the US Following the report of the Stiglitz Commission, measuring and comparing well-being across countries has gained renewed interest. Yet, analyses that go beyond income and incorporate non-market dimensions of welfare most often rely on the assumption of identical preferences(More)
Comparing Inequality Aversion across Countries When Labor Supply Responses Differ We analyze to which extent social inequality aversion differs across nations when controlling for actual country differences in labor supply responses. Towards this aim, we estimate labor supply elasticities at both extensive and intensive margins for 17 EU countries and the(More)
© L p Abstract: This paper investigates the relationship between the magnitude of automatic stabilizers in the tax and transfer systems of 19 EU countries and the US, and discretionary fiscal stimulus packages passed by these countries during the recent economic crisis. In particular, we ask whether countries with larger automatic stabilizers have enacted(More)
The 2008-09 crisis has shown that some euro area member countries were unable to sufficiently stabilize their economies which has given rise to a debate about deeper fiscal integration in Europe. In this paper, we analyze the redistributive and stabilizing effects of two scenarios of fiscal integration in the Eurozone, namely the introduction of i) a joint(More)
Tax Policy and Income Inequality in the U.S., 1978-2009: A Decomposition Approach We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to disentangle mechanical effects due to changes in pre-tax incomes from direct effects of policy reforms. While tax reforms implemented under Democrat(More)
We combine the subjective well-being and the public finance literature analyzing the effect of paying taxes on individual happiness. Using a long panel of very rich German household data we show that conditional on net income paying taxes is associated with higher levels of happiness. Increasing taxes by 1 standard deviation yields an increase in happiness(More)