We use Luxembourg Income Study (LIS) data to compare the progressivity of the tax structure in the USA and Europe. LIS data allow a comparison of tax rates that attempts to take different starting rates, thresholds and exemptions into account. Our study supports the argument others have made...

The principle of labour defence has traditionally informed welfare policy in New Zealand. By promoting full employment and ensuring employers paid a living wage, government could foster economic security for the unionised workingman and his family. Nordic-style social insurance schemes, which...