The Canadian federal tax reform of 1988 replaced a spousal tax exemption with a non-refundable tax credit. This reduced the “jointness” of the tax system: after the reform, secondary earners’ effective “first dollar” marginal tax rates no longer depended on the marginal tax rates of their spouses. In practice, the effective “first dollar” marginal tax rates faced by women with high income husba...

This paper analyzes redistribution by municipalities in a metropolitan area using the classical model of residential land use in a monocentric city. Crossing bid rent curves lead to spatial segregation of household types which might shield high-income households from redistribution by municipalities. If rich households live farer away from the central business district than poor households, the...

The higher-income group earners in Malaysia contribute a significant amount of direct revenue to the government. Hence, it is vital measure their level tax compliance by evaluating variable that determines behaviour. purpose this research, guided Social Influence Theory (SIT), analyse impact morale, social dynamics, and knowledge on among higher income earners. This study employed quantitative ...

In this Section we study the optimal design of top income taxes.1 We have already covered optimal top income taxation in a simple Mirrlees framework in Section 2. Today, we will start from the “trickle down” model with endogenous wages introduced by Stiglitz (1982). We then analyze an example of optimal taxation in a general equilibrium model where workers choose between di↵erent occupations/se...

Mobile commerce is becoming a major aspect of our human endeavors with the advancements in wireless technology and services. This article examines key factors that influence mobile commerce adoption, and the moderating roles of age and income. The conceptual framework is underpinned on an extended technology acceptance model. The survey data was collected from participants selected from Malaysi...

In order to answer the problem of quantifying the degree of unequalness among the individual shares in the distribution of income, several authors proposed and characterized the well-known additively decomposable measures of relative income inequality. In a previous paper, Perez, Caso and Gil [12] verified that for a large uncensused population of income earners, the additively decomposable ind...

Since the 1980s, the United States has witnessed increasing wealth concentration in the hands of the ultra-rich. Measured at the state level, the top 10 percent of income earners amassed roughly 43% of total income, and economic growth only enhanced this inequality between the ultra-rich and the rest of citizens. This paper examines whether social capital plays a positive role in mitigating inc...

The promotion of financial inclusion is important for the combating exclusion in many countries, including South Africa. Nonetheless, most low-income earners living rural areas and informal settlements are still struggling to gain access basic products services This status quo has been caused by a number factors such as absence an adequate policy, geographical remoteness institutions earners, r...

BACKGROUND The application of Willingness To Pay (WTP) measurement with Contingent Valuation Method (CVM) to medical services is gradually increasing. Knowing what influences WTP is an important matter because validity of CVM in medical services remains controversial. The objective of this survey is to measure WTP for the treatment of typical acute illnesses and to analyze the factors affecting...