This paper focuses on the effect ageing has on intragenerational equity in seven LIS countries. Using current distribution schemes as baselines, the authors compare the projected effects of four benefit scenarios on aged inequality.

It is widely held that people who work have no difficulty in avoiding poverty and guaranteeing their family a decent standard of living. This idea has proved false, as many authors have shown that the ranks of the poor are filled with active people, sometimes even working full time. But,...

Most work on tax competition argues that mobile factors tend to be undertaxed except if there is coordination of tax policies. Full coordination is not however always feasible, and as a consequence some measures of partial coordination have been proposed such as minimal witholding taxes on...

Longevity-adjusted growth rates are computed for Belgium over the period 1867-1997, by using a method based on contributions by Usher (1973a, 1980), Williamson (1984) and Miller (2000). Adjusted growth rates substantially differ from conventional figures, which may have tended to underestimate...

This essay is a survey of utilitarian criteria aimed at guiding what Parfit (1984) called Different Number Choices (i.e. choices affecting both people’s number and identities). The emphasis is laid on two aspects of those criteria: their ethical foundations and their implications. Our analysis...