Despite a general trend of increasing labour income inequality, there have been differences in the timing, intensity … main determinants of labour income inequality and, as a result, a significant revision of the previous consensus about the …

This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and … South Africa (the “BIICS” countries). The paper highlights the key features of the taxation of labour income in these … countries, and then uses this information to model the tax burdens on labour income in each country following the OECD's Taxing …

In this paper we investigate the effect of labour income uncertainty on the probability of home ownership in Germany … panel data labour income equations. We observe that households facing increasing income uncertainty display preference for …

consumption ratio and Santos and Veronesi’s (2006) labour income to consumption ratio. We examine the cross …€“French three-factor model. The conditional CCAPM, with the labour income to consumption ratio as a scaling factor, can match more …

The imputation of the labour income of the self-employed typically relies upon the assumption that individuals of this … addressed here by investigating a more refined method to impute the labour income of the self-employed in the United States …. Imputations are based on the assumption that the labour income of the self-employed equals the average earnings of employees of …

In this paper we study whether an IRPEF reform aimed at reducing the tax burden on labour income - via the enlargement …. Finally, it can be seen that reducing the tax wedge on labour income while contemporaneously taxing more housing, would …

addition to taxes and social security contributions, which increase the overall burden on labour income. These non … compulsory government regulation on labour income. The analysis shows that especially employers have to pay non-tax compulsory …