Based on the earlier work of one of the authors, this paper develops a unified methodology to compare tax progression for dominance relations under different income distributions. We address it as uniform tax progression for different income distributions and present the respective approach for...

While many nations lay a claim to supporting 'family values', these values may be interpreted in a variety of ways. How do nations support families, particularly families with children? What strategies do different nations take, and how do these strategies lead to different outcomes? In this...

This article introduces fiscal impoverishment as a novel framework for comparative poverty research. We invert standard analyses of welfare state policy and household poverty by focusing not on poverty alleviation but poverty creation and exacerbation. Using harmonized household survey data, we...

The Luxembourg Income Study data is used to explore the impact of taxes and transfer payments on the distribution of income across thirteen countries for different years. The five-parameter generalized beta distribution and ten of its special cases are considered as models for the size...

This paper uses micro-census income data from the Luxembourg Income Study (LIS) to measure the current and future burden of financing public transfers, especially benefits supporting the aged and near-aged. The analysis distinguishes between income obtained from households' own saving and labor...

Looks at the pre- and post-tax wage distribution of prime age males in six countries, focusing on Australia. Analysis includes an examination of the impact of income taxes and employer and employee contributions on the wage distribution.

This paper examines the level and distribution of equivalent after tax, after transfer money income in Canada, the USA, the UK, Germany and Sweden using micro-data from the Luxembourg Income Study from 1969/70 to 1994/95. It concentrates on inequality within and between birth cohorts. At any...

Redistribution is one of the principal mechanisms through which countries secure low income inequality. Maintaining moderately high wage levels at the low end of the distribution may be increasingly difficult and perhaps even counterproductive from an egalitarian perspective. If so,...

The aim of this paper is to offer an overview of the many opportunities the Luxembourg Income Study (LIS) data set provides to measure the distributive effect of taxes and transfers in the developed countries. Two specific tasks are undertaken. First, and most important, the paper offers a...