@techreport{BaganzdeTeresaLinggetal.2023,
  type      = {Working Paper},
  author    = {Baganz, Melissa and de Teresa, Aurelia G{\´o}mez and Lingg, Rosana T. and Montijo, Yuriditzi Pascacio},
  title     = {A critical assessment on National Action Plans},
  series = {Staat, Recht und Politik - Forschungs- und Diskussionspapiere},
  journal   = {Staat, Recht und Politik - Forschungs- und Diskussionspapiere},
  number    = {13},
  publisher = {Universit{\"a}tsverlag Potsdam},
  address   = {Potsdam},
  issn      = {2509-6974},
  doi       = {10.25932/publishup-57679},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-576797},
  pages     = {11},
  year      = {2023},
  abstract  = {National Action Plans (NAPs) have been increas-ingly adopted world-wide after the Vienna Dec-laration in 1993, where it was urged to consider the improvement and promotion of Human Rights. In this paper, we discuss their usefulness and success by analysing the challenges present-ed during NAP processes as well as the benefits this set of actions entails: The challenges for their implementation outweigh its actual benefits. Nevertheless, NAPs have great potential. Based on new research, we elaborate a set of recom-mendations for improving the design and imple-mentation of national action planning. In order to effectively bring NAP into practice, we consider it crucial to plan and analyse every state local circumstances in detail. The latter is important, since the implementation of a concrete set of actions is intended to directly transform and improve the local living conditions of the people. In a long-term perspective, we defend the benefit of NAP's implementation for complying obliga-tions set up by HR treaties.},
  language  = {en}
}
@techreport{Hajos2023,
  type      = {Working Paper},
  author    = {Hajos, Yael},
  title     = {A Critical Overview of the Public Health Emergency of International Concern Mechanism},
  series = {Staat, Recht und Politik - Forschungs- und Diskussionspapiere},
  journal   = {Staat, Recht und Politik - Forschungs- und Diskussionspapiere},
  number    = {15},
  publisher = {Universit{\"a}tsverlag Potsdam},
  address   = {Potsdam},
  issn      = {2509-6974},
  doi       = {10.25932/publishup-58523},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-585238},
  pages     = {20},
  year      = {2023},
  abstract  = {The last years have been affected by Covid-19 and the international emergency mecha-nism to deal with health-related threats. The effects of this period manifested differ-ently worldwide, depending on matters such as international relations, national policies, power dynamics etc. Additionally, the impact of this time will likely have long-term effects which are yet to be known. This paper gives a critical overview of the Public Health Emergency of International Concern (PHEIC) mechanism in the context of Covid-19. It does so by explaining the legal framework for states of emergency, specifically in the context of a PHEIC, while considering its restrictions and limitations on human rights. It further outlines issues in the manifestation of global protections and limitations on human rights during Covid-19. Lastly, considering the likelihood of future PHEICs and the known systemic obstructions, this paper offers ways to im-prove this mechanism from a holistic, non-zero-sum perspective.},
  language  = {en}
}
@techreport{ŠedovaČizmaziovaCook2021,
  type      = {Working Paper},
  author    = {Šedov{\´a}, Barbora and Čizmaziov{\´a}, Lucia and Cook, Athene},
  title     = {A meta-analysis of climate migration literature},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {29},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-49982},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-499827},
  pages     = {83},
  year      = {2021},
  abstract  = {The large literature that aims to find evidence of climate migration delivers mixed findings. This meta-regression analysis i) summarizes direct links between adverse climatic events and migration, ii) maps patterns of climate migration, and iii) explains the variation in outcomes. Using a set of limited dependent variable models, we meta-analyze thus-far the most comprehensive sample of 3,625 estimates from 116 original studies and produce novel insights on climate migration. We find that extremely high temperatures and drying conditions increase migration. We do not find a significant effect of sudden-onset events. Climate migration is most likely to emerge due to contemporaneous events, to originate in rural areas and to take place in middle-income countries, internally, to cities. The likelihood to become trapped in affected areas is higher for women and in low-income countries, particularly in Africa. We uniquely quantify how pitfalls typical for the broader empirical climate impact literature affect climate migration findings. We also find evidence of different publication biases.},
  language  = {en}
}
@techreport{EstrinKhavulKritikosetal.2024,
  type      = {Working Paper},
  author    = {Estrin, Saul and Khavul, Susanna and Kritikos, Alexander and L{\"o}her, Jonas},
  title     = {Access to digital finance},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {72},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-62326},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-623261},
  pages     = {27},
  year      = {2024},
  abstract  = {Financing entrepreneurship spurs innovation and economic growth. Digital financial platforms that crowdfund equity for entrepreneurs have emerged globally, yet they remain poorly understood. We model equity crowdfunding in terms of the relationship between the number of investors and the amount of money raised per pitch. We examine heterogeneity in the average amount raised per pitch that is associated with differences across three countries and seven platforms. Using a novel dataset of successful fundraising on the most prominent platforms in the UK, Germany, and the USA, we find the underlying relationship between the number of investors and the amount of money raised for entrepreneurs is loglinear, with a coefficient less than one and concave to the origin. We identify significant variation in the average amount invested in each pitch across countries and platforms. Our findings have implications for market actors as well as regulators who set competitive frameworks.},
  language  = {en}
}
@techreport{GraeberKritikosSeebauer2021,
  type      = {Working Paper},
  author    = {Graeber, Daniel and Kritikos, Alexander and Seebauer, Johannes},
  title     = {COVID-19: a crisis of the female self-employed},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {27},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-49810},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-498108},
  pages     = {72},
  year      = {2021},
  abstract  = {We investigate how the economic consequences of the pandemic, and of the government-mandated measures to contain its spread, affect the self-employed - particularly women - in Germany. For our analysis, we use representative, real-time survey data in which respondents were asked about their situation during the COVID-19 pandemic. Our findings indicate that among the self-employed, who generally face a higher likelihood of income losses due to COVID-19 than employees, women are 35\% more likely to experience income losses than their male counterparts. Conversely, we do not find a comparable gender gap among employees. Our results further suggest that the gender gap among the self-employed is largely explained by the fact that women disproportionately work in industries that are more severely affected by the COVID-19 pandemic. Our analysis of potential mechanisms reveals that women are significantly more likely to be impacted by government-imposed restrictions, i.e. the regulation of opening hours. We conclude that future policy measures intending to mitigate the consequences of such shocks should account for this considerable variation in economic hardship.},
  language  = {en}
}
@techreport{CaliendoTuebbicke2021,
  type      = {Working Paper},
  author    = {Caliendo, Marco and T{\"u}bbicke, Stefan},
  title     = {Design and Effectiveness of Start-Up Subsidies},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {30},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-50005},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-500056},
  pages     = {20},
  year      = {2021},
  abstract  = {While a growing body of literature finds positive impacts of Start-Up Subsidies (SUS) on labor market outcomes of participants, little is known about how the design of these programs shapes their effectiveness and hence how to improve policy. As experimental variation in program design is unavailable, we exploit the 2011 reform of the current German SUS program for the unemployed which strengthened case-workers' discretionary power, increased entry requirements and reduced monetary support. We estimate the impact of the reform on the program's effectiveness using samples of participants and non-participants from before and after the reform. To control for time-constant unobserved heterogeneity as well as differential selection patterns based on observable characteristics over time, we combine Difference-in-Differences with inverse probability weighting using covariate balancing propensity scores. Holding participants' observed characteristics as well as macroeconomic conditions constant, the results suggest that the reform was successful in raising employment effects on average. As these findings may be contaminated by changes in selection patterns based on unobserved characteristics, we assess our results using simulation-based sensitivity analyses and find that our estimates are highly robust to changes in unobserved characteristics. Hence, the reform most likely had a positive impact on the effectiveness of the program, suggesting that increasing entry requirements and reducing support in-creased the program's impacts while reducing the cost per participant.},
  language  = {en}
}
@techreport{KritikosMalirantaNippalaetal.2024,
  type      = {Working Paper},
  author    = {Kritikos, Alexander and Maliranta, Mika and Nippala, Veera and Nurmi, Satu},
  title     = {Does gender of firm ownership matter?},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {76},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-63619},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-636194},
  pages     = {1 -- 39},
  year      = {2024},
  abstract  = {We examine how the gender of business-owners is related to the wages paid to female relative to male employees working in their firms. Using Finnish register data and employing firm fixed effects, we find that the gender pay gap is - starting from a gender pay gap of 11 to 12 percent - two to three percentage-points lower for hourly wages in female-owned firms than in male-owned firms. Results are robust to how the wage is measured, as well as to various further robustness checks. More importantly, we find substantial differences between industries. While, for instance, in the manufacturing sector, the gender of the owner plays no role for the gender pay gap, in several service sector industries, like ICT or business services, no or a negligible gender pay gap can be found, but only when firms are led by female business owners. Businesses in male ownership maintain a gender pay gap of around 10 percent also in the latter industries. With increasing firm size, the influence of the gender of the owner, however, fades. In large firms, it seems that others - firm managers - determine wages and no differences in the pay gap are observed between male- and female-owned firms.},
  language  = {en}
}
@techreport{MuellerWrohlich2019,
  type      = {Working Paper},
  author    = {M{\"u}ller, Kai-Uwe and Wrohlich, Katharina},
  title     = {Does subsidized care for toddlers increase maternal labor supply?},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {9},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-42772},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-427727},
  pages     = {50},
  year      = {2019},
  abstract  = {Expanding public or publicly subsidized childcare has been a top social policy priority in many industrialized countries. It is supposed to increase fertility, promote children's development and enhance mothers' labor market attachment. In this paper, we analyze the causal effect of one of the largest expansions of subsidized childcare for children up to three years among industrialized countries on the employment of mothers in Germany. Identification is based on spatial and temporal variation in the expansion of publicly subsidized childcare triggered by two comprehensive childcare policy reforms. The empirical analysis is based on the German Microcensus that is matched to county level data on childcare availability. Based on our preferred specification which includes time and county fixed effects we find that an increase in childcare slots by one percentage point increases mothers' labor market participation rate by 0.2 percentage points. The overall increase in employment is explained by the rise in part-time employment with relatively long hours (20-35 hours per week). We do not find a change in full-time employment or lower part-time employment that is causally related to the childcare expansion. The effect is almost entirely driven by mothers with medium-level qualifications. Mothers with low education levels do not profit from this reform calling for a stronger policy focus on particularly disadvantaged groups in coming years.},
  language  = {en}
}
@techreport{BlockKritikosPriemetal.2022,
  type      = {Working Paper},
  author    = {Block, J{\"o}rn and Kritikos, Alexander and Priem, Maximilian and Stiel, Caroline},
  title     = {Emergency-Aid for Self-employed in the Covid-19 Pandemic},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {55},
  address   = {Potsdam},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-56268},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-562688},
  pages     = {41},
  year      = {2022},
  abstract  = {The self-employed faced strong income losses during the Covid-19 pandemic. Many governments introduced programs to financially support the self-employed during the pandemic, including Germany. The German Ministry for Economic Affairs announced a €50bn emergency-aid program in March 2020, offering one-off lump-sum payments of up to €15,000 to those facing substantial revenue declines. By reassuring the self- employed that the government 'would not let them down' during the crisis, the program had also the important aim of motivating the self-employed to get through the crisis. We investigate whether the program affected the confidence of the self-employed to survive the crisis using real-time online-survey data comprising more than 20,000 observations. We employ propensity score matching, making use of a rich set of variables that influence the subjective survival probability as main outcome measure. We observe that this program had significant effects, with the subjective survival probability of the self- employed being moderately increased. We reveal important effect heterogeneities with respect to education, industries, and speed of payment. Notably, positive effects only occur among those self-employed whose application was processed quickly. This suggests stress-induced waiting costs due to the uncertainty associated with the administrative processing and the overall pandemic situation. Our findings have policy implications for the design of support programs, while also contributing to the literature on the instruments and effects of entrepreneurship policy interventions in crisis situations.},
  language  = {en}
}
@techreport{LessmannGrunerKalkuhletal.2024,
  type      = {Working Paper},
  author    = {Lessmann, Kai and Gruner, Friedemann and Kalkuhl, Matthias and Edenhofer, Ottmar},
  title     = {Emissions Trading with Clean-up Certificates},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {79},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-64136},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-641368},
  pages     = {35},
  year      = {2024},
  abstract  = {We analyze how conventional emissions trading schemes (ETS) can be modified by introducing "clean-up certificates" to allow for a phase of net-negative emissions. Clean-up certificates bundle the permission to emit CO2 with the obligation for its removal. We show that demand for such certificates is determined by cost-saving technological progress, the discount rate and the length of the compliance period. Introducing extra clean-up certificates into an existing ETS reduces near-term carbon prices and mitigation efforts. In contrast, substituting ETS allowances with clean-up certificates reduces cumulative emissions without depressing carbon prices or mitigation in the near term. We calibrate our model to the EU ETS and identify reforms where simultaneously (i) ambition levels rise, (ii) climate damages fall, (iii) revenues from carbon prices rise and (iv) carbon prices and aggregate mitigation cost fall. For reducing climate damages, roughly half of the issued clean-up certificates should replace conventional ETS allowances. In the context of the EU ETS, a European Carbon Central Bank could manage the implementation of cleanup certificates and could serve as an enforcement mechanism.},
  language  = {en}
}
@techreport{BorckMulder2024,
  type      = {Working Paper},
  author    = {Borck, Rainald and Mulder, Peter},
  title     = {Energy policies and pollution in two developing country cities},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {78},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-63847},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-638472},
  pages     = {37},
  year      = {2024},
  abstract  = {We study the effect of energy and transport policies on pollution in two developing country cities. We use a quantitative equilibrium model with choice of housing, energy use, residential location, transport mode, and energy technology. Pollution comes from commuting and residential energy use. The model parameters are calibrated to replicate key variables for two developing country cities, Maputo, Mozambique, and Yogyakarta, Indonesia. In the counterfactual simulations, we study how various transport and energy policies affect equilibrium pollution. Policies may be induce rebound effects from increasing residential energy use or switching to high emission modes or locations. In general, these rebound effects tend to be largest for subsidies to public transport or modern residential energy technology.},
  language  = {en}
}
@techreport{HassSchoeler1996,
  type      = {Working Paper},
  author    = {Hass, Dirk and Sch{\"o}ler, Klaus},
  title     = {Exportsubventionen im internationalen r{\"a}umlichen Oligopol},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-13547},
  year      = {1996},
  abstract  = {Inhalt - Einf{\"u}hrung - Ausnahmen und Grundmodelle - Wohlfahrtswirkungen von Exportsubventionen - Abschließende {\"U}berlegungen},
  language  = {de}
}
@techreport{HunoldPetrishcheva2022,
  type      = {Working Paper},
  author    = {Hunold, Matthias and Petrishcheva, Vasilisa},
  title     = {Foreclosure and Tunneling with Partial Vertical Ownership},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {57},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-56560},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-565601},
  pages     = {47},
  year      = {2022},
  abstract  = {We demonstrate how the incentives of firms that partially own their suppliers or customers to foreclose rivals depend on how the partial owner can extract profits from the target (tunneling). Compared to a fully vertically integrated firm, a partial owner may obtain only a share of the target's profit but influence the target's strategy significantly. We show that the incentives for customer and input foreclosure can be higher, equal, or even lower with partial ownership than with a vertical merger, depending on how the protection of minority shareholders and transfer price regulations affect the scope for profit extraction.},
  language  = {en}
}
@techreport{KienbaumFischerPassmann2023,
  type      = {Working Paper},
  author    = {Kienbaum, Janna and Fischer, Patryk and Passmann, Sven},
  title     = {Forschungsdatenmanagement bei personenbezogenen Daten},
  doi       = {10.5281/zenodo.7428524},
  pages     = {18},
  year      = {2023},
  abstract  = {Das Dokument "Forschungsdatenmanagement bei personenbezogenen Daten - eine Handreichung" versammelt zentrale Inhalte, Verweise und Vorgehensweisen f{\"u}r Forscher*innen, die in einer Studie personenbezogene Daten erheben und diese verarbeiten, archivieren oder ver{\"o}ffentlichen wollen. Die Handreichung verweist an den entsprechenden Abschnitten auf weiterf{\"u}hrende Materialien wie insbesondere die Handreichung „Datenschutz" des Rats f{\"u}r die Sozial-, Verhaltens-, Bildungs- und Wirtschaftswissenschaften (RatSWD).},
  language  = {de}
}
@techreport{Becker2004,
  type      = {Working Paper},
  author    = {Becker, Ralf E.},
  title     = {General classification of social choice situations},
  series = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  journal   = {Finanzwissenschaftliche Diskussionsbeitr{\"a}ge},
  number    = {46},
  issn      = {0948-7549},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-9012},
  year      = {2004},
  abstract  = {An exhaustive and disjoint decomposition of social choice situations is derived in a general set theoretical framework using the new tools of the Lifted Pareto relation on the power set of social states representing a pre-choice comparison of choice option sets. The main result is the classification of social choice situations which include three types of social choice problems. First, we usually observe the common incompleteness of the Pareto relation. Second, a kind of non-compactness problem of a choice set of social states can be generated. Finally, both can be combined. The first problem root can be regarded as natural everyday dilemma of social choice theory whereas the second may probably be much more due to modeling technique implications. The distinction is enabled at a very general set theoretical level. Hence, the derived classification of social choice situations is applicable on almost every relevant economic model.},
  language  = {en}
}
@techreport{LudolphŠedova2021,
  type      = {Working Paper},
  author    = {Ludolph, Lars and Šedov{\´a}, Barbora},
  title     = {Global food prices, local weather and migration in Sub-Saharan Africa},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {26},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-49494},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-494946},
  pages     = {53},
  year      = {2021},
  abstract  = {In this paper, we study the effect of exogenous global crop price changes on migration from agricultural and non-agricultural households in Sub-Saharan Africa. We show that, similar to the effect of positive local weather shocks, the effect of a locally-relevant global crop price increase on household out-migration depends on the initial household wealth. Higher international producer prices relax the budget constraint of poor agricultural households and facilitate migration. The order of magnitude of a standardized price effect is approx. one third of the standardized effect of a local weather shock. Unlike positive weather shocks, which mostly facilitate internal rural-urban migration, positive income shocks through rising producer prices only increase migration to neighboring African countries, likely due to the simultaneous decrease in real income in nearby urban areas. Finally, we show that while higher producer prices induce conflict, conflict does not play a role for the household decision to send a member as a labor migrant.},
  language  = {en}
}
@techreport{GraeberSchikora2021,
  type      = {Working Paper},
  author    = {Graeber, Daniel and Schikora, Felicitas},
  title     = {Hate is too great a burden to bear},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {31},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-50797},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-507972},
  pages     = {53},
  year      = {2021},
  abstract  = {Against a background of increasing violence against non-natives, we estimate the effect of hate crime on refugees' mental health in Germany. For this purpose, we combine two datasets: administrative records on xenophobic crime against refugee shelters by the Federal Criminal Office and the IAB-BAMF-SOEP Survey of Refugees. We apply a regression discontinuity in time design to estimate the effect of interest. Our results indicate that hate crime has a substantial negative effect on several mental health indicators, including the Mental Component Summary score and the Patient Health Questionnaire-4 score. The effects are stronger for refugees with closer geographic proximity to the focal hate crime and refugees with low country-specific human capital. While the estimated effect is only transitory, we argue that negative mental health shocks during the critical period after arrival have important long-term consequences. Keywords: Mental health, hate crime, migration, refugees, human capital.},
  language  = {en}
}
@techreport{AndresBruttelFriedrichsen2022,
  type      = {Working Paper},
  author    = {Andres, Maximilian and Bruttel, Lisa Verena and Friedrichsen, Jana},
  title     = {How communication makes the difference between a cartel and tacit collusion},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-56223},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-562234},
  pages     = {67},
  year      = {2022},
  abstract  = {This paper sheds new light on the role of communication for cartel formation. Using machine learning to evaluate free-form chat communication among firms in a laboratory experiment, we identify typical communication patterns for both explicit cartel formation and indirect attempts to collude tacitly. We document that firms are less likely to communicate explicitly about price fixing and more likely to use indirect messages when sanctioning institutions are present. This effect of sanctions on communication reinforces the direct cartel-deterring effect of sanctions as collusion is more difficult to reach and sustain without an explicit agreement. Indirect messages have no, or even a negative, effect on prices.},
  language  = {en}
}
@techreport{EydamDiluiso2022,
  type      = {Working Paper},
  author    = {Eydam, Ulrich and Diluiso, Francesca},
  title     = {How to Redistribute the Revenues from Climate Policy?},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {45},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-54896},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-548960},
  pages     = {32},
  year      = {2022},
  abstract  = {In light of climate change mitigation efforts, revenues from climate policies are growing, with no consensus yet on how they should be used. Potential efficiency gains from reducing distortionary taxes and the distributional implications of different revenue recycling schemes are currently debated. To account for households heterogeneity and dynamic trade-offs, we study the macroeconomic and welfare performance of different revenue recycling schemes using an Environmental Two-Agent New-Keynesian model, calibrated on the German economy. We find that, in the long run, welfare gains are higher when revenues are used to reduce distortionary taxes on capital, but this comes at the cost of higher inequality: while all households prefer labor income tax reductions to lump-sum transfers, only financially unconstrained households are better off when reducing taxes on capital income. Interestingly, we find that over the transition period relevant to meet short-medium run climate targets, labor income tax cuts are the most efficient and equitable instrument.},
  language  = {en}
}
@techreport{GraeberHilbertKoenig2023,
  type      = {Working Paper},
  author    = {Graeber, Daniel and Hilbert, Viola and K{\"o}nig, Johannes},
  title     = {Inequality of Opportunity in Wealth},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {69},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-60967},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-609673},
  pages     = {54},
  year      = {2023},
  abstract  = {While inequality of opportunity (IOp) in earnings is well studied, the literature on IOp in individual net wealth is scarce to non-existent. This is problematic because both theoretical and empirical evidence show that the position in the wealth and income distribution can significantly diverge.We measure ex-ante IOp in net wealth for Germany using data from the Socio-Economic Panel (SOEP). Ex-ante IOp is defined as the contribution of circumstances to the inequality in net wealth before effort is exerted. The SOEP allows for a direct mapping from individual circumstances to individual net wealth and for a detailed decomposition of net wealth inequality into a variety of circumstances; among them childhood background, intergenerational transfers, and regional characteristics. The ratio of inequality of opportunity to total inequality is stable from 2002 to 2019. This is in sharp contrast to labor earnings, where ex-ante IOp is declining over time. Our estimates suggest that about 62\% of the inequality in net wealth is due to circumstances. The most important circumstances are intergenerational transfers, parental occupation, and the region of birth. In contrast, gender and individuals' own education are the most important circumstances for earnings.},
  language  = {en}
}