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I am a doctoral student at Freie Universität Berlin, research fellow at the EU Tax Observatory, and the Eastern Europe and Russia coordinator of the World Inequality Database.

My research interests comprise public economics, inequality research, and economic history.

E-mail: theresa.neef@fu-berlin.de

Twitter: @ThereFeen


Work in Progress


The Long Way to Gender Equality: Gender Pay Differences in Germany, 1871-2016.

I construct a harmonized time series of the unadjusted gross earnings ratio between men and women in Germany for the period 1871-2016. On this basis, I can discuss factors associated with rapid change or stagnation of gender pay differences over time.

First results are available in my short paper for the EHS Annual Conference 2021.


When capitalism takes over socialism: (missing) capital income and East-West-German income inequality. (joint with Stefan Bach and Charlotte Bartels)

This paper constructs distributional national accounts (DINA) for East and West Germany to study the distribution of national income since the German reunification in 1990. We document substantial income differences between East and West Germans persisting 30 years after the German unification, which we relate to the lack of capital ownership in the East. We show that capital income generated in East Germany flowing to West German capital owners can explain structural differences between the income distributions in East and West Germany.

First results in our chapter in the NBER conference volume: Chetty, R., Friedman, J. N., Gornick, J.C., Johnson, B. and A. Kennickell (eds.): Measuring distribution and mobility of income and wealth, 2021, University of Chicago Press.




Research Briefs

Minimizing the Minimum Tax? The Critical Effect of Substance-based Carve-outs. (with Mona Baraké, Paul-Emmanuel Chouc, and Gabriel Zucman). EU Tax Observatory Note No. 1.

Collecting the Tax Deficit of Multinational Companies: Simulations for the European Union. (with Mona Baraké, Paul-Emmanuel Chouc, and Gabriel Zucman). EU Tax Observatory Report No. 1.

What’s New About Income Inequality in Europe (1980-2019)? (with Marc Morgan) World Inequality Lab – Issue Brief 2020/04.

What’s New About Income Inequality in Russia (1980-2019)? Trends in Comparison to Eastern Europe. World Inequality Lab – Issue Brief 2020/05.


Research Methodology

Distributional National Accounts Guidelines: Methods and Concepts used in the World Inequality Database (with fellow wid.world coordinators and co-directors).



Policy Work

I contributed to 14 Ideas for after Corona hosted by Dezernat Zukunft.