Mathias joined the ifo Institute in July 2017 as Deputy Director of the ifo Center for Macroeconomics and Surveys. From 2013-2017, he was Senior Researcher at ZEW Mannheim. He joined IZA as a Research Affiliate in September 2009 when he was a fellow of the Cologne Graduate School in Management, Economics and Social Sciences. He became a Research Associate in October 2011 and continues to cooperate with IZA as a Research Fellow.


Mathias has been involved in various research projects conducted on behalf of national ministries, the European Commission, the European Parliament, the European Central Bank and the OECD. His research interests include empirical public economics and fiscal policy, with particular reference to taxation, social insurance, redistribution and inequality.


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Publications

IZA Discussion Paper No. 11440

This paper assesses the effect of key demographic changes (population ageing and upskilling) that are expected by 2030 on the income distribution in the EU-27 and examines the potential of tax-benefit systems to counterbalance negative developments. Theory predicts that population ageing should increase income inequality, while the effect of up-skilling...

IZA Discussion Paper No. 9618
published in: International Tax and Public Finance, 2017, 24 (4), 575-615 doi:10.1007/s10797-017-9462-3

The effect of demographic change on the labor force and on fiscal revenues is topical in light of potential pension shortfalls. This paper evaluates the effect of demographic changes between 2010 and 2030 on labor force participation and government budgets in the EU-27. Our analysis involves the incorporation of population...

IZA Discussion Paper No. 8598
revised version forthcoming in: International Tax and Public Finance

We analyze different alternatives how a common unemployment insurance system for the euro area (EA) could be designed and assess their effectiveness to act as an insurance device in the presence of asymmetric macroeconomic shocks. Running counterfactual simulations based on micro data for the period 2000-13, we highlight and quantify...

IZA Discussion Paper No. 7215
revised version published in: International Tax and Public Finance, 2014, 21(5), 845-873

We analyze to which extent social inequality aversion differs across nations when control- ling 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 US. Using the same data, inequality aversion is...

IZA Discussion Paper No. 7190
revised version published as 'Tax Policy and Income Inequality in the United States, 1979–2007' in: Economic Inquiry, 2015, 53 (2), 1061-1085

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to disentangle the direct policy effect from the effect of changing market incomes. Over the whole period 1979-2007 the cumulative tax policy effect aggravated income inequality by increasing the income...

IZA Discussion Paper No. 6999

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 subjective well-being is...

IZA Discussion Paper No. 6585
revised version published as 'Fiscal Union in Europe? Redistributive and Stabilizing Effects of a European Tax-Benefit System and Fiscal Equalization Mechanism' in: Economic Policy, 2013, 28 (75), 375-422

The current debt crisis has given rise to a debate about deeper fiscal integration in Europe. The view is widespread that moving towards a 'fiscal union' would have a stabilising effect in the event of macroeconomic shocks. In this paper we study the economic effects of introducing two elements of...

IZA Discussion Paper No. 6160
published in: Intereconomics, 2012, 47 (1), 31-38

Debt-to-GDP ratios have grown to unprecedented levels in many industrialized economies. This requires disciplined consolidation efforts which are, however, supposed to come now at the wrong time with the economic recovery being fragile. Against this background, we call for a global debt brake following the German example and discuss the...

IZA Discussion Paper No. 6102
revised version published in: Social Choice and Welfare, 2013, 41 (4), 789-817

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 to avoid the difficulties related to interpersonal comparisons. In this paper, we...

IZA Discussion Paper No. 6080
published in: Intereconomics, 2012, 47 (4), 217-223.

The Great Recession did not only affect European countries to a varying extent, its impact on national labour markets and on specific socio-economic groups in those markets also varied greatly. Institutional arrangements such as employment protection, unemployment insurance benefits and minimum income support, working time flexibility and wage setting played...

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