The elasticity of taxable income indicates the effects on income from a change in the marginal tax rate. In a number of studies on U.S. data rather strong effects have been found, although estimates seem lower in more recent papers. Studies based on data from other countries are only a few and indicate lower effects. A difference-in-differences approach utilising differences in tax changes is t...

The aim of the paper is to provide criterions based on sound ethical grounds for inequality and welfare comparisons in a multi-dimensioned setting. We provide a unified treatment of multi-dimensional egalitarianism and of welfare analysis with needs using a compensation principle and encompassing the case of continuous and discrete distributions. Among the attributes of the individual utility, ...

Since 1970, the share of income spent on housing grew along with incomes and the relative price of housing. This rising share is consistent with housing being a necessity when demand is sufficiently price inelastic. We estimate housing demand parameters using compensated and uncompensated frameworks over space and time, testing restrictions imposed by demand theory and household mobility. Estim...

During World War I, the birth rate in France fell by 50 percent. Why? I build a model of fertility choices where the war implies a positive probability that a wife remains alone, a partially-compensated loss of a husband’s income, and a temporary decline in productivity followed by faster growth. I calibrate the model’s key parameters using pre-war data. I find that it accounts for 91 percent o...

This paper studies the impact of ad-avoidance behavior in media markets. We consider a situation where viewers can avoid advertisement messages. As the media market is a two-sided market, increased ad-avoidance reduces advertisers’ value of placing an ad. We contrast two financing regimes, free-to-air and pay-TV. We find that a higher viewer responsiveness to advertising decreases revenues and ...

Economic Choices and Status: Measuring Preferences for Income Rank In this paper we report on the trade-offs that 1,068 Australian university students make between absolute income and the rank of that income in hypothetical income distributions. We find that income rank matters independently of absolute income, with greater weight given to rank by males, migrants, and individuals from wealthy f...

This paper uses a panel of individual tax returns and the ‘bracket creep’ as source of tax rate variation to construct instrumental variables estimates of the sensitivity of income to changes in tax rates. From 1979 to 1981, the US income tax schedule was fixed in nominal terms while inflation was high (around 10%). This produced a real change in tax rate schedules. Taxpayers near the top-end o...

The paper presents the tridimensional analysis of electromagnetic field of an claw poles alternator, in whose construction has been used non-magnetic material, such aluminum, that form the rings in the rotor’s structure. This structure aims to establish lower levels of saturation in the claw-pole of Lundell alternator. Reducing the level of saturation in the rotor, lead to reduction of the loss...

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...

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...