The neglect of administrative issues is a serious limitation of optimal tax theory, with implications for its practical applicability. We focus on an important class of administrative problems, namely that the tax bases are measured with some error. We also consider the full set of tax instruments. We find that consumption taxes can perform the ‘social insurance role of taxation’, a role previo...

PURPOSE To investigate which facets of parent and grandparent socio-economic position (SEP) are associated with eating disorders (ED), and how this varies by ED subtype and over time. METHODS Total-population cohort study of 1,040,165 females and 1,098,188 males born 1973-1998 in Sweden, and followed for inpatient or outpatient ED diagnoses until 2010. Proportional hazards models estimated as...

The special feature of the innovation in the information and communication technologies (ICTs) implies the improvement in the quality of consumption of goods and services including leisure hours, as well as the modification in the production process. The traditional analysis has emphasized solely the modification in the production process. This paper incorporates this special feature in analysi...

Optimality conditions and comparative static properties of the optimal Mirrleesian nonlinear income tax are obtained for a nite population and quasilinear-in-consumption preferences. Contrary to Weymark (1987) who considers quasilinear-in-leisure preferences, the linearity with respect to gross income, which is observed by the government and used as a tax base, is lost. A reduced-form optimal i...

There has been a recent upsurge of interest in the relationship between income inequality and health within nations and between nations. On the latter topic Wilkinson and others believe that, in the advanced capitalist countries, higher income inequality leads to lowered social cohesion which in turn produces poorer health status. I argue that, despite a by-now voluminous literature, not enough...

Housing affordability problems have become more serious over the course of the last few decades and are now also affecting the middle-class, despite the fall in prices on the housing market. This study proposes a methodology to assess threshold-income as an index for measuring housing affordability by applying a combination of the ratio income and residual income approaches. The methodology is ...

While a plethoric empirical literature addresses the relationship between socio-economic status and body weight, little is known about the influence of social class on nutritional outcomes, particularly in developing countries. The purpose of this article is to contribute to the analysis of the social determinants of adult body weight in urban China by taking into account the influence of socia...

OBJECTIVE Understanding obesity and its modifiable risk factors in youth is key to addressing the burden of cardiovascular disease later in life. Our aim was to examine the associations among adiposity, negative health behaviours and socioeconomic status in youth from the Niagara Region. DESIGN, SETTING AND PARTICIPANTS Cross-sectional observational study of 3467 grade 9 students during their...

OBJECTIVE To analyze whether the relationship between income inequality and human health is mediated through social capital, and whether political regime determines differences in income inequality and social capital among countries. METHODS Path analysis of cross sectional ecological data from 110 countries. Life expectancy at birth was the outcome variable, and income inequality (measured b...

:This article examines how the middle class has fared in twenty-six European countries between 2004 and 2014 based on Survey Income Living Conditions (EU-SILC) data. We define individuals living households with a median equivalized disposable household income 75% 125% to be class. find that decreased eighteen out of countries, which is accompanied by an increase polarization. redistribution mos...