The publication of this book is in large part due to the role of Canada's Inter national
Development Research Center (IDRC) in encouraging policy-relevant research in the fields …

We use a range of data sources to assess if, and to what extent, government redistribution
policies have slowed or accelerated the trend towards greater income disparities in the past …

Childcare policies play a crucial role in helping parents reconcile care and employment
related tasks. This paper quantifies the net cost of purchasing full-time centre-based …

Analysts should correct for distributional differences before undertaking local progressivity
comparisons between income tax or tax and benefit schedules. A transplant-and-compare …

This paper analyzes how inflation‐induced erosions of nominally defined amounts built into
relevant tax rules (“bracket creep”) alter distributional and revenue‐generating properties of …

The distributional characteristic provides an attractive alternative to conventional
approaches used to evaluate the targeting performance of transfer programs. We …

The structure of the Italian personal income tax has undergone several important changes
since its introduction in 1974, following a path similar to those in other advanced economies …

We provide a generalization and adaptation of the decomposition methodology by Pfähler
(Bull Econ Res 42: 121–129, 1990) and Lambert (The distribution and redistribution of …

This article examines the determinants of tax non-compliance when we recognise the
existence of an imperfectly competitive “tax advice” industry supplying schemes which help …

​ This is the first book that performs international and intertemporal comparisons of uniform
tax progression with empirical data. While conventional measures of tax progression suffer …