Income inequality in Colombia has declined since the early 2000s but remains very high by international standards …. While most of the inequality originates from the labour market, wealth – and thus capital income – is also highly …, which tend to be regressive, account for the bulk. The progressivity of income taxes had been undermined by generous tax …

. The present value of human capital is determined by all future income flows, which at the same time constitute the … individual as well as the total tax base of a nation. Therefore, the income of the productive population determines the total tax … well as the future gross income flows. The costs of public goods and the transfer expenditures have to be financed from the …

proximity in the income distribution to the reference individual. …

proximity in the income distribution to the reference individual. …

Official poverty thresholds are based on the implicit assumption that the household with poverty-level income possesses … individual approaches. I also propose a two-dimensional, time-income poverty measure that accounts for intrahousehold disparities …

Official poverty thresholds are based on the implicit assumption that the household with poverty-level income possesses … individual approaches. I also propose a two-dimensional, time-income poverty measure that accounts for intrahousehold disparities …

people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the … reforms increase labor supply in the first decile of the income distribution. However, the flat tax scenario reduces overall …

based on the Earned Income Tax Credit (EITC) and the Working Tax Credit (WTC) existing in the US and the UK, respectively …. The standard design of these income support mechanisms is however augmented with a premium for two-earner households to …