This paper examines the level and distribution of equivalent after tax, after transfer money income in Canada, the USA, the UK, Germany and Sweden using micro-data from the Luxembourg Income Study from 1969/70 to 1994/95. It concentrates on inequality within and between birth cohorts. At any...

Using LIS data, this paper provides empirical evidence of how past tax/transfer policies in UK, US and Sweden have shaped both the intrapersonal and the intergenerational redistributive profiles. Measuring intrapersonal effects is important in order to disentangle life cycle inequalities and...

Due to its overwhelming significance among taxes on earnings in the agricultural and forestry sector, the analyses are primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well as Canada, the United States and Japan. In this...

Das ifo Institut untersuchte im Auftrag der Bundesanstalt für Landwirtschaft und Ernährung (BLE) die Besteuerung bestimmter Produktionsmittel in ausgewählten EU-Mitgliedstaaten. Neben einem steuerrechtlichen Teil, in dem die unterschiedlichen Regelungen in den einzelnen Ländern dargelegt...

This paper evolved from the UK research within the project on 'Gender and Taxation: Improving Revenue Generation and Social Protection in Developing Countries', a comparative international project that evaluates the impact of tax systems on gender equity in countries at various stages of their...