This paper places the debate over using consumption or income in studies of inequality growth in a formal intertemporal setting. It highlights the importance of permanent and transitory income uncertainty in the evaluation of growth in consumption inequality. We derive conditions under which the...

Methods of testing econometrically for horizontal inequity (HI) induced by tax systems are examined. Both socially homogeneous and heterogeneous income-receiving populations are analysed. The favoured econometric methods are applied to cross-section data in order to determine the magnitude and...

We investigate the finite sample performance of a Lagrange Multiplier specification test for competing-risks duration models developed by Pudney and Thomas (1995). In their empirical work they employ a simple form of the test based on the Outer Product of the Gradient approximation (OPG) to the...

In this paper we show how estimates of aggregate spending in the UK would be affected by using grossing weights that take account of the known dimensions of non-representativeness of the Family Expenditure Survey. Currently a uniform weighting scheme is used by the ONS. Having estiiuated a model...

This paper examines the role of international tax evasion for the choice of an optimal foreign tax credit by a capital exporting region. Since a foreign tax credit raises the opportunity cost of concealing foreign source income, it can be employed to discourage evasion activity. The existence of...

This research is concerned with the demand for lottery tickets and uses data for the UK National Lottery that records the behaviour, incomes and characteristics of almost 10,000 individuals. Some of the data relates to people surveyed during a "double rollover" - the jackpot had been enhanced by...

This paper describes the evolution of the tax treatment of investment in R&D in Australia, Canada, France, Great Britain, Germany, Italy, Japan and the USA between 1979 and 1994. Estimates of the cost of R&D capital are provided and the methodology used is contrasted with other ones used in the...

This paper concerns the relationship between refuse collection contract costs and the number of bidders for a sample of English local authorities. Compulsory Competitive Tendering (CCT) of blue collar services such as refuse collection and street cleaning was introduced in the UK by the Local...

A common feature of federal systems is that tax bases are joint property. Consequently, state and federal tax setting decisions are interdependent. Our aim here is to put forward a rudimentary theoretical analysis of this phenomenon, and to use the theory as a framework for econometrically...

This research (supported by the Leverhulme Trust) investigates the relationship between working behaviour (whether one is unemployed, not participating, working part-time or full-time), cash transfer programmes (such as in-work transfers like Family Credit, and out-of-work transfers like Income...