Tax compliance is a complex phenomenon, which requires to be addressed from different perspectives. We report the results of a real-effort experiment aiming at testing the effect of different equity conditions on individual tax compliance levels. We show that equity considerations seem to change...

Introduction: Out-of-pocket spending is an important source of healthcare financing even in countries with established prepaid financing of healthcare. However, out-of-pocket payments (OOPP) may have undesirable effects from an equity perspective. In this study, we analyse the distributive...

This paper reviews the literature on optimal income taxation with single and couple households. In the seminal works of Mirrlees and Atkinson and Stiglitz the household is composed by one member. However, I described a model where households can have more than one member. There is an economy...

This paper focuses on first-time homeowner grants for low-income households in Norway. Using evidence from three different years (1984, 1996 and 2005) and from different regions, the analysis examines success in achieving equity goals under different market and political conditions. The...

This paper focuses on first-time homeowner grants for low-income households in Norway. Using evidence from three different years (1984, 1996 and 2005) and from different regions, the analysis examines success in achieving equity goals under different market and political conditions. The...

In this text, the underground economy is presented as a natural reaction of consumers and producers to the constraints and costs imposed by the government on exchanges. We provide a definition of the underground economy and discuss the causes and consequences of this phenomenon. We also present...

The aim of this paper is to analyse how the criteria of horizontal and vertical equity of the French system of family transfers evolved from 1975 till 2002. It focuses primarily on non-contributory benefits and on income taxation and uses family type's methods. Two main findings can be outlined...

A population of households is considered and each household is distinguished by two attributes: pre-tax income and family size. To compare incomes in this heterogeneous environment an affine transformation is proposed as equivalent income function, from which income dependent equivalence scales...

In this text, the underground economy is presented as a natural reaction of consumers and producers to the constraints and costs imposed by the government on exchanges. We provide a definition of the underground economy and discuss the causes and consequences of this phenomenon. We also present...