In 2004, Japan abolished part of its spousal exemption regulations. This paper examines, on theoretical and empirical levels, the effects of this tax reform on the income of married women, allowing for heterogeneous effects across income distribution. The empirical results from quantile...

Introduction -- Part 1 The basic analytical framework -- Conceptions of individual well being -- Valuation of functioning bundles and interpersonal comparisons of well being -- Freedom and individual well being -- Freedom A re examination of the concept -- Part 2 Some applications -- Measurement...

In many instances, individual health outcomes are self-reported on several ordinal scales. The ordinal nature of the data creates some challenging problems in the measurement of inequalities of various distributions of health outcomes in a population. In this paper, we propose and discuss a...