Purpose – The paper addresses the question as to what kind of a redistribution of wealth created within a society is righteous. It aims to show that philosophically motivated libertarian economic conceptions of justice designed to rationalize the unacceptability of progressive taxation – in...

Abstract Recent increases in automation and unemployment have aggravated income inequality in India. Thus, it is imperative for policy-makers to cut down on inequality and unemployment while promoting planned automation. This paper proposes a joint solution to reform India’s taxation framework...

Abstract This paper explores the effects of fiscal policy in an economy based on indirect taxes, and one that is constrained to taxing all (labor and capital) income at the same rate. The focus of the paper is on the relative importance of consumption vs. income taxation, as well as on the...

Purpose – The purpose of this paper is to examine the distributional impact of personal income tax in Canada and China over the most recent decade. Design/methodology/approach – The Urban Household Survey in China and the Canadian Socio‐Economic Information Management System data are...

Extends Mäler′s notion of weak complementarity between a private good and a public good to non‐homothetic demand functions which can be exactly aggregated. Aggregate demand functions depending on private prices, public good quantities and income distribution statistics can then be used to...

Explores tax structures in a two‐period, two‐good model, allowing for endogenous labour supplies. The model includes the specification of a joint distribution of wage rates facing individuals in the two periods. It also specifies a joint distribution of the various preference parameters...

This paper uses a lifetime income simulation model to examine the effects on inequality and progressivity of extending the time period over which income is measured. The income tax schedule typically displays increasing marginal rates, and there is a substantial amount of relative income...

This article examines income tax progression as a mechanism for achieving the intertemporal adjustments of earnings profiles. With a rising income profile, the preference for progression arises from the market (borrowing) rate of interest exceeding the rate at which the government borrows. For a...

The Netherlands, Women Gives a historical perspective on the economic position of women and the participation of women in the labour market, starting with Mill and Taylor′s The Subjection of Women . Reviews the current position, particularly in The Netherlands. Briefly summarises other papers...

Argues the case for reform of US tax codes from a feminist viewpoint. “The household” and “the individual” are falsely distinguished in the tradition of taxing only adult male breadwinners ‐women being engulfed in “the household”. Describes recent analysis of human identity in...