Based on the earlier work of one of the authors, this paper develops a unified methodology to compare tax progression for dominance relations under different income distributions. We address it as uniform tax progression for different income distributions and present the respective approach for...

The effective income tax function is useful and practical methodology to analyze the relationship between income and tax amounts. It includes the measures of tax progressivity, the maximum effective tax rate, and horizontal inequity. We statistically estimated the effective income tax function...

Using LIS data the author explores the possibility that markets, the public sector, or demographic shifts affect the changing distribution of income among families in five industrialized countries in the 1980s.

This paper investigates trends in financial poverty in OECD countries by asking the following questions: 1) Have overall levels of poverty increased, decreased or remained stable? 2) Has the incidence of poverty shifted from certain demographic groups to others? 3) How has the social income...

This report gives the results derived from a cross-sectional analysis of the distributional effects of noncash benefits in four countries. The results of the Norwegian data suggest that the distribution of benefits influences the relative income position of household groups. The main...

The debates on how to reduce poverty and inequality have focused on two controversial questions. One is whether social policies should be targeted to low- income groups or universal; another whether benefits should be equal for all or earnings-related. Traditional arguments in favor of targeting...

The linkage between liberal democracy and income inequality has been the subject of considerable empirical research. However, the literature has largely ignored advances in the techniques for measuring income distribution which help to improve and strengthen the robustness of research findings...

The transition to a market economy has lead to liberalization in a great many spheres of society in the reform economies of Central and Eastern Europe. At the same time, financial insecurity of many households persisted or increased, and certain parts of the population face for the first time...

The purpose of the paper is to find out what kind of impact different structural factors have on the one hand, poverty and, on the other hand, income transfers. These structural factors have been operationalised as changes in economy, employment and demography. The countries under comparison...

This paper explores cross-national public perceptions and beliefs about taxes and redistribution of income. Our main concern is whether the welfare regimes and the national tax policies can explain attitudinal variance. Despite our larger database and somewhat different measures, our study array...