schemes and economic development, revealing Coase’s view that marginal cost pricing would retard growth. Coase wrote about …

‐provided, compulsory education, financed from income and consumption taxes. Design/methodology/approach – Constructs an endogenous growth … and capital income, and consumption. Semi‐reduced forms are obtained to examine the equilibrium growth properties of the …

patterns of income distribution (as represented by quintile income shares) on GFR and FLPR and interaction between the two … endogenous variables. The empirical results suggest that: (1) while income redistribution in favour of the poorest may be … expected to reduce GFR, an even larger reduction in GFR may be expected when the income redistribution favours middle‐income …

Purpose – The aim of this paper is to compare the particular characteristics of industrial SMEs in low‐ and high‐income … regions with low per capita income present different EQs to those of industrial SMEs in three other Spanish regions with high … per capita income. Data was obtained from a survey addressed to the person in the role of entrepreneur in each of these …

The problems involved in trying to measure the effect of the budget on the distribution of lifetime income are reviewed … lifetime impact of the budget. Annual studies show that redistribution to the poor occurs, primarily as a result of pensions …. It is likely that the lifetime incidence of the budget is broadly neutral since pensions will not accrue mainly to the …

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 mobility, along with a systematic variation in average incomes over the …

A major objective of the Israeli Old Age and Survivors (OAS) programme is focused on: redistribution of income. The … effects on income distribution within one generation and across generations are studied. It was found that the programme is … very effective. It takes more than 4 per cent of the gross income of the more affluent people in the sample and gives more …

, though they are operationally quite distinct processes, depends on the ability to hide the financial trail of the income. In …

the income and taxes of tax collectors. The novelty of the research lies in the fact that taxation and administrative … offence in the field of taxation is considered inextricably with the norms of tax legislation. The purpose of this study is a … taxation and tax legislation of the Republic of Kazakhstan. Design/methodology/approach The research used general scientific …