This paper explores the properties of alternative measures of the taxation of income from capital, by applying them to data for the UK over the last thirty years. We consider several types of measures, reflecting both average and marginal rates.

This chapter reviews developments to improve on the poor performance of the standard GMM estimator for highly autoregressive panel series. It considers the use of the "system" GMM estimator that relies on relatively mild restrictions on the initial condition process. This system GMM estimator...

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This paper investigates a set of strategic decisions facing US firms. We develop a simple theoretical framework in which firms choose whether or not to serve a foreign market, and if so whether by exporting, or by becoming a multinational. The model is applied to a sample of US firms choosing...

The paper estimates public sector wage differentials and their changes over time for men and women in the United Kingdom using panel data from the New Earnings Survey/Annual Survey of Hours and Earnings for the period 1975 to 2006. It presents estimates that are robust to unobserved workforce...

We study the effect of pre-primary education on children's subsequent school outcomes by exploiting a unique feature of the Uruguayan household survey (ECH) that collects retrospective information on preschool attendance. A rapid expansion in the supply of pre-primary places over the last decade...

In this paper we use data on the Norwegian bus transport industry to investigate the effects of different regulatory mechanisms and their economic implications. We develop a model that includes an efficiency parameter and a cost reduction effort variable, both of which enter the cost function,...

Inequality of post-tax income among pre-tax equals is evaluated and aggregated to form a global index of horizontal inequity in the income tax. The vertical action of the tax is captured by its inequality effect on average between groups of pre-tax equals. Putting the two together, horizontal...

This paper aims to investigate the impact of the UK Family Credit (FC) scheme (an in-work income transfer programme, i.e. one which is only payable to individuals who are in work) on the labour supply of lone mothers. The question is an important one because: in-work transfer schemes have...

This paper derives a series of simple characterisations of optimally coordinated regimes for the taxation of international capital income. The influential 'weighted average' rule of Horst (1980) is shown to presume unattractive restrictions on the set of tax instruments available, precluding any...