Purpose – The purpose of this paper is to use data from the 1991 to 2009 China Health and Nutrition Survey (CHNS) to analyze how income in China is related to calorie intake. Design/methodology/approach – The paper employs a variety of parametric, nonparametric, and semiparametric methods...

Empirical studies on the impact of taxation on migration have been limited by a lack of comparable data in an international context and a lack of variation in tax burdens within countries. A notable exception to the latter is Switzerland. Prior empirical studies on tax competition in Switzerland...