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...

Analyses article by James (1992). Suggests apparently hostile term judgements on women hide moral judgements. Questions ideologies of eutrality and independence in accounting.

Married couples who elect to file a joint US federal income tax return may possibly benefit from a lowered combined tax burden, but each spouse individually assumes the obligation of joint and several liability, which survives even the dissolution of their marriage. Recognizing that the power...

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...