One typically observes differing trends in the distribution of gross incomes across countries. Where do these inequalities originate from? We consider a simple model where individuals have identical preferences but different abilities, and we investigate the impact on the distribution of gross income of changes in the way abilities are distributed among the individuals. Journal of Economic Lite...

[Purpose] This paper attempted to determine the relationship between physical activity of men from Wrocław and their discretionary income. [Subjects and Methods] The subjects were 1,601 male survey respondents aged from 18 to 65 years old. The International Physical Activity Questionnaire was used for the assessment of physical activity. [Results] Among respondents, low intensity physical activ...

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax returns and a general household survey for the years 1992 2002. The unique feature of this integrated data set is that it includes all taxpayers in the top percentile of the gross income distribution. We show that despite substantial tax base erosion and significant reductions of...

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax returns and a general household survey for the years 1992 – 2002 which includes all taxpayers in the top percentile of the gross income distribution. We show that the distribution of the tax burden is highly concentrated, and that German income taxation has remained effectively p...

experiment was conducted as split plot in a randomized complete block design with three replications in kermanshah to shed lights on economic analysis of deficit irrigation and integrated application of biological and chemical fertilizer son cultivation of medicinal plant borage (borago officinalis l). irrigation tritments include: a) 30% less water than crop requires invegetative, b) inreprodu...

The period of limitations is the period of time in which you can amend your tax return to claim a credit or refund, or that the IRS can assess additional tax. The below information contains the periods of limitations that apply to income tax returns. Unless otherwise stated, the years refer to the period after the return was filed. Returns filed before the due date are treated as filed on the d...

In November 2004 California passed Proposition 63, a landmark piece of mental health and fiscal legislation. This initiative places a 1 percent tax on adjusted gross income over dollar 1 million, affecting about 30,000 taxpayers and raising dollar 1.8 billion (a 31 percent increase) in new revenues over the first three years to support county-operated mental health systems. Our analysis suggest...

Returns of an individual enterprise in the short term are usually measured through a gross margin budget, which is determined by subtracting factors such as the cost of weed control (both herbicide and non-herbicide) and other inputs (eg seed and fertiliser) from gross income (calculated as crop yield multiplied by grain price). Crop yield is directly influenced by weed density, which itself is...

OBJECTIVE To examine the role of tobacco use in creating financial hardship for New Zealand (NZ) low income households with children. DATA The 1996 NZ census (smoking prevalence by household types), Statistics NZ (household spending surveys 1988-98), and NZ Customs (tobacco released from bond 1988-98). MAIN OUTCOME MEASURES Proportion of children in households with smokers and < or = 15,000...

The Czech Republic has over the past decade carried out two waves of tax and benefit reforms. The first one took place in 2005–2006 during the left-wing government and the second one has been carried out in 2008 by the right-wing government. Using EUSILC data for selected types of households, the paper assesses changes in the distribution of gross incomes and effects of the changes in taxes and...