Does an income tax harm economic efficiency more the more progressive it is? Public
economics provides a strong case for a definite 'yes'. But at least three forces may pull in the …

Individuals' attitudes to inequality aversion are measured using survey data, based on the
leaky‐bucket experiment, for several groups of students in Australia and Israel. Three forms …

Available in paperback for the first time, this milestone work offers an in-depth treatment of
all aspects of the discipline and practice of social policy globally. Supported by a …

This paper reviews, and synthesises within a uniform framework, a number of analytical
results on the built‐in flexibility of taxation. Established results for income taxes are reviewed …

The conventional formula for estimating the extended Gini coefficient is a covariance formula
provided by Lerman and Yitzhaki (1989). We suggest an alternative estimator, obtained by …

An evaluation strategy for answering the question,“Is the tax schedule more redistributive
after a reform than prior to a reform?” is presented. The procedure builds upon addressing …

This paper shows how compensating and equivalent variations, and the equivalent income,
resulting from a set of price changes can be calculated. A linear expenditure system is …

This paper examines the relative burden of monopoly, measured using the equivalent
variation, for different household income levels. The results indicate that, whatever the size …

This paper investigates the implications of population ageing and changes in labour force
participation rates for projections of revenue obtained from personal income taxation and a …

Since the 1960s substantial increases in unemployment, female participation and
employment, part‐time employment, and persons working long hours, have produced a …