Simulation methods are used to investigate the cost-effectiveness and poverty-reducing effects of the Fair Minimum Wage Act of 2007 (FMWA). The data set is created by matching and merging the Annual Social and Economic Supplement (March CPS) with the Earner Study files, which contain the best...

This article uses the unique Taxpayer Compliance Measurement Program (TCMP) micro data to study the equity effects of noncompliance. The authors access 4 years of TCMP data: 1979, 1982, 1985, and 1988. The TCMP data allows the authors to observe income and taxes before and after a tax audit. To...

Economists have long speculated that envy and malice play important roles in economic decisions. Surprisingly little empirical evidence has been offered in support of such claims. This paper uses experimental and multinomial logit techniques to estimate the effects of envy and malice in economic...

This article compares the degree of personal income tax progressivity in selected states and investigates the determinants of changes in progressivity through time. D. Suits's and N. C. Kakwani's recently proposed summary measures of tax progressivity are estimated and compared for twelve states...

The measurement of global tax progressivity has been extensively debated over the last decade. We find that the debate stems from a failure to fully recognize the role of the average tax burden. We demonstrate that, once the effect of the average tax burden is controlled for, the two major...