This paper investigates the impact of economic growth, and more specifically robust economic growth along with other macroeconomic determinants, on poverty levels using both the U.S. official measure of poverty and an estimated time series of Sen indices of poverty. The results reveal that the...

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...

Some participants in income and labor market surveys fail to report their earnings. We use data on imputed and reported wages for the same workers, taken from the 1988 change in the CPS processing system to compare actual earnings to both hot-deck and earnings-equations imputations. Our results...

This paper develops distribution-free statistical inference procedures to test for changes in tax progressivity. Tests for both the Reynolds-Smolensky index of residual progression and the Kakwani index of liability progression are provided. Changes in tax progressivity in three Western...

Inference-based stochastic dominance procedures are applied to Luxembourg Income Study data to rank ten western countries in terms of standards of living and poverty. First-order dominance comparisons ranks more than 50 percent of all pairwise comparisons and second-order (generalized Lorenz)...