The working papers published in the Series constitute work in progress circulated to stimulate discussion and critical comments. Views expressed represent exclusively the authors' own opinions and do not necessarily reflect those of the editors. Ruhr Graduate School in Economics ECON Bibliografische Information der Deutschen Nationalbibliothek Die Deutsche Nationalbibliothek verzeichnet diese P...

A significant amount of non-compliance with the personal income tax is due to individuals who have not filed a tax return and so who are not “in the system”. We use experimental laboratory methods to examine the effect of positive inducements for filing a tax return. Our design captures the essential features of a voluntary income reporting and tax assessment system: human participants earn inc...

OBJECTIVE To explore trends in access to dental care among middle-income Canadians. METHODS A secondary data analysis of six Canadian surveys that collected information on dental insurance coverage, cost-barriers to dental care, and out-of-pocket expenditures for dental care was conducted for select years from 1978 to 2009. Descriptive analyses were used to outline and compare trends among mi...

Income Pooling and Household Division of Labor: Evidence from Danish Couples If income pooling indicates primary earners’ willingness to trade part of their income with spouses who earn less and work more in household production, then among specialized couples income pooling will be positively associated with the price of commercial domestic services, substitutes for household production. In li...

This paper presents series on top shares of income and wealth in Spain using personal income and wealth tax return statistics. Top income shares are highest in the 1930s, fall sharply during the first decade of the Franco dictatorship, then remain stable and low till the 1980s, and have increased since the mid 1990s. The top 0.01% income share in Spain estimated from income tax data is comparab...

OBJECTIVE To describe the evolution of cigarettes' real price and affordability during the last decade in Argentina. METHODS To analyze the real price of cigarettes, the weighted average monthly price of a pack of 20 cigarettes was divided by the consumer price index (CPI) from 2004 to 2014. The relative income price (RIP) was evaluated for the same period, defining RIP as the percentage of t...

The objective of the present study is to examine the socio-economic determinants of alcohol consumption among adult males in Malaysia. A nationally representative data consisting of 13,756 respondents are used. A logistic regression model is applied to examine the factors affecting the likelihood of consuming alcohol. The results show that younger individuals, higher income earners, ethnic Chin...