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 …

The problems involved in trying to measure the effect of the budget on the distribution of lifetime income are reviewed … lowest deciles when a lifetime income perspective is taken.  …

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 …

1991. Finally, represents eight possible avenues for future research: the impact of taxes other than income tax and of tax …

Argues that direct tax reform in India should include elimination of income tax and capital gains taxes. Presents an …

differences between accounting and taxable income. The paper analyses the behaviour of listed Spanish firms in this accounting‐taxation … relationship 1996‐1998, the extent of introduction of the inter‐period income tax allocation method, and the number and types of … permanent and temporary differences reported. Most firms adopt the income tax allocation method, and report the differences …

Abstract This paper examines inequality and mobility using measures of income and consumption. Consumption is claimed … to be a better measure of permanent income and thus well-being, but most studies of inequality and mobility using U … income inequality but no concurrent increase in consumption inequality in the 1990s. Conversely, income mobility and …

direct and indirect effects of ethnic and religious heterogeneity on income inequality using US data.  … heterogeneity on the one hand and measures of inequality and redistribution on the other, using state‐level US data. Design …/methodology/approach – The relationship between ethnic/religious heterogeneity and inequality/redistribution is estimated, first, with ordinary …

Purpose – The purpose of this paper is to analyse income inequality for a sample of 14 European countries and their … policies to reduce income inequality at a regional level. This may result in further increases in regional inequality among …/methodology/approach – Initially, inequality is decomposed using the Theil coefficient into between and within country inequality to assess the extent …