In this thesis, the idea of an unconditional basic income is investigated by means of sociological and public finance analyses, with results about structural problems of the Austrian tax and transfer system building the starting point. The unconditional basic income in the form of a negative...

We consider an economy with intrahousehold inequality where household public goods like child care or care of the elderly are produced at home using time. Noncooperative behavior determines an inefficiently low provision of such goods, and the presence of contribution productivity differentials...

The panel structure of the Survey on Smoking in Canada (1994-95) and novel methods are used to estimate the impact of an important decrease in the levels of taxation of cigarettes occurring in five out of the ten Canadian provinces that intended to eradicate black market sales of cigarettes in...

In general child care subsidies are widely accepted as a means to create equal chances for mothers in the labour market as well as for children. Although there is a general consensus that the use of child care should be publicly supported, there is no consensus on how this should be done....

This document contains four appendices to Sanchirico, Chris William, Progressivity and Potential Income: Measuring the Effect of Changing Work Patterns on Income Tax Progressivity. Columbia Law Review, Vol. 108, Pg. 1551, 2008. Available at SSRN: http://ssrn.com/abstract=961310 These are: 1. The...

Nuclear meltdown in Japan and civil society strife across the Middle East highlight the degree to which resilience is core to international peace and security. This article considers the means by which communities can become increasingly resilient through shared best practices across a range of...

This paper analyzes the effects that differential tax treatment of married and single individuals has on marriage behavior, using a modified version of the two-sided search model of Burdett and Wright (1998). The main results are the following: i) although an increase in the "marriage tax"...

This commentary, which presents an expanded version of the keynote address at the 2012 Conference on ‘Global Climate Change Without the United States’, outlines Palau’s role in attempting to motivate international action on climate change. It explains two initiatives: the passage of a...

The income tax taxes the proceeds from market work, but not the proceeds from time otherwise allocated - whether enjoyed as self-provided goods and services or leisure time per se. A two-earner couple that out-sources household and child care services, for instance, pays for these services with...

In this paper we test whether increasing child allowances will affect the intra-household allocation of consumption, measured by child and adult goods, holding total household resources constant. Our analysis is based on household survey data collected in Romania, where cash payments are made to...