As pointed out by the Expert Group on Household Income Statistics (Canberra Group, 2001), the way in which is dealt with the income value of home ownership is crucial for distribution analyses. Home-ownership can have a large impact on a household’s expenditure structure. Because of the large...

The definition of social mobility is a matter of debate. In the following discussion, conceptual issues in the literature on mobility are commented. This paper defines social mobility as a situation in which the relative economic status of an agent is not dependent on starting conditions such as...

This article describes the concept of a property levy („Vermögensabgabe“) of the German Green Party in the context of other property related taxes such as real estate tax and inheritance tax. It explains the advantages of a property levy in contrast to a property tax. Moreover, the...

We develop a simple dynamic model of decision making in the presence of moral constraints. Norm violations induce a temporal feeling of guilt that depreciates with time. Due to endogenous fluctuations of guilt, people exhibit a dynamic inconsistency in social preferences—a behavior we term...

This paper studies optimal dynamic tax policy under the threat of political reform. A policy will be reformed ex post if a large enough political coalition supports reform; thus, sustainable policies are those that will continue to attract enough political support in the future. We find that...

Growing number of studies accentuated enigmas in PDS system, many of them provided evidences based on National Sample Survey (NSS) and other official statistics, more particularly by major states. Many of them also highlighted theoretical and operational difficulties in existing policy...

Allocating property rights on an open access resource which has been freely exploited in the past is often very problematic. Involved agents typically rely on one of two competing principles to determine future allocation. The first priority principle, "first in time, first in rights" favors the...

This paper presents and analyzes a group of statistics which characterize the level and evolution of the labor income polarization in Greater Buenos Aires over the past two decades (1986-2006). The empirical evidence reveals two stages throughout those years: the first one distinguished by an...

The coverage rate of elderly people in Argentina has faced a declining tendency since the late ’90. With the aim to face this problem, in 2005 it was implemented the Plan de Inclusión Previsional which allowed elderly people to join a facility plan of payment to access to previsional benefit....

The recent implementation of the Asignación Universal por Hijo para Protección Social in Argentina, which aim is to fight against short term poverty and promote investment in human capital, has generated a broad debate in society. This paper analyzes the impact of this program on poverty and...