recently and thus cannot explain the rising welfare receipt. Following theoretical predictions, the probability that a rational …

The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare … allowance yields positive static welfare effects amounting to approximately 1.8 per cent of income tax revenue but increases … problematic distributional impact, flat tax reforms are unlikely to spill over to the welfare states of Western Europe. …

estimate the welfare consequences of these food price increases, and their distribution across households. Because Brazil is a …

This paper provides a single welfare measure to show the effects of consumer price changes upon households in Ireland … component using the Atkinson Social Welfare Function. The efficiency component includes the behavioural response to price … an inequality measure and this is combined with the Cost of Living Index to produce an overall welfare measure. This …

an appropriate response to rising inequality is a shift towards a more progressive multi-bracket income tax system, with …

Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending … its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards … of homeowners, while at the same time existing mortgage interest tax relief schemes and taxation of cadastral incomes are …

welfare. However, standard approaches to inequality measurement either neglect them or take into account only selected non …

This paper analyzes the evolution of tax progressivity in Sweden from both annual and lifetime perspectives. Using a … rich micro panel with administrative records of incomes, taxes and benefits over the period 1968–2009, we calculate tax … rates across the income distribution accounting for different tax bases as well as the role of transfers. The uniquely long …