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1
Spandler, Jeremy. "Equality, equity and the best distribution of income." Thesis, University of Bristol, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.388032.
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Short, Myriah J. "Equality of Opportunity: Equal Access to Higher Education." Ohio : Ohio University, 2009. http://www.ohiolink.edu/etd/view.cgi?ohiou1229624814.
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Meyer, Gregory Scott. "High-tech economic development, demographic change and income equality in Indianapolis." Diss., Online access via UMI:, 2006.
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Bird, Philippa. "Social gradients in child health and development in relation to income inequality : who benefits from greater income equality?" Thesis, University of York, 2013. http://etheses.whiterose.ac.uk/5121/.
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There is considerable evidence that health and development are better, on average, in countries with greater income equality. However, much of the research has focussed on average health and wellbeing; it is less clear how this benefit is distributed across society – do people from advantaged and disadvantaged socioeconomic backgrounds benefit equally? Further, there has been little research on the relationship between income inequality and child health. This thesis aimed to explore how the social gradient in child health and development varies in relation to income inequality in high income countries. I used two approaches to answer the question: Does everyone do better in more equal countries? I conducted a critical review of previous literature comparing social gradients in health and wellbeing. I also conducted original analysis using a comparative cohort study. I compared social gradients in health and development among children aged 4-6, using 7 cohort studies from 6 countries (US, UK, Australia, Canada, Netherlands, Sweden). I reviewed approaches to comparing data between studies and across countries, and harmonised the samples and variables to facilitate comparisons. The studies in the critical review varied considerably, but there was substantial evidence that health and wellbeing are better for everyone in more equal countries (with the most disadvantaged benefitting the most). In the comparative cohort analysis, there was some evidence that social gradients are steeper in more equal countries (inequalities are greater), and some evidence that everyone does better. However, there were many inconsistencies and comparisons were challenging due to measurement differences between the cohorts. The observation that social gradients are shallower in some countries than others shows that such inequalities can be prevented. There is growing evidence that people from all social backgrounds would benefit if countries had greater income equality.
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Garza, Cantu Vidal. "The political economy of inequality : an assessment of the evolution of earnings inequality in Mexico and the Americas, 1968-2000 /." Full text (PDF) from UMI/Dissertation Abstracts International, 2001. http://wwwlib.umi.com/cr/utexas/fullcit?p3008333.
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Voitchovsky, Sarah. "Inequality and growth." Thesis, University of Oxford, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.670079.
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Jesmin, Syeda Sarah Cready Cynthia M. "Income inequality and racial/ethnic infant mortality in the United States." [Denton, Tex.] : University of North Texas, 2008. http://digital.library.unt.edu/permalink/meta-dc-9770.
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Win, Khin Maung. "The Effects of Attitudes towards Income Equality, Ethnic Diversity and Democratic Political System." OpenSIUC, 2012. https://opensiuc.lib.siu.edu/theses/924.
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There are few works that explores the relationship between the attitude towards income equality and levels of democracy in the previous literature. However, there is an abundance of literature on democracy and its determinants. In this paper, I analyze why levels of democracy differ among countries. I assume that positive attitudes or feelings toward income equality, ethnic diversity and democratic political systems are essential to the promotion of democracy. I hypothesize that such positive attitudes to all of these promote democracy, all other things being equal. First, income equality is crucial as to development of democracy. I argue that positive attitudes towards income equality advances democracy by means of reducing negative consequences of income inequality and by means of creating positive circumstances for promotion of democracy because it is less likely for being income equality to advance democracy without positive attitude towards income equality. Second, support for ethnic diversity is also important to the promotion of democracy. I argue that ethnic diversity is not a block or barrier to democracy. Actually, ethnic diversity can be a fertile soil for democracy if the positive attitude towards it is practiced because proper or positive attitudes towards ethnic diversity leads to a change from the negative perception of ethic diversity to the positive perception of it. Such positive perception of ethnic diversity welcomes and nurtures it to be an essential part of making democracy rich. Thus, I hypothesize that positive feeling about ethnic diversity can also promote democracy. Third, the democratic political system itself is essential to advancement of democracy in all countries because it establishes minimal democratic framework and procedures that are important to further improvement of democracy. I argue that such democratic political system and its positive consequences require the positive attitude towards it in advance. Thus, I hypothesize that the positive attitude towards the democratic political system also promotes democracy. The support for my study comes from the existing cross-national datasets. The data for the dependent variable that is the level of democracy is from Polity IV (Polity IV Annual Time-Series 1800-2010). The data for the independent variables are from the World Values Survey 1981-2008. It is cross-country and cross-sectional analysis. The findings show that only one factor that is the positive attitude towards income equality has the positive and significant effect on the promotion of democracy while the other two do not show a statistical significant effects on the level of democracy.
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Kwong, Sunny Kai-Sun. "Price-sensitive inequality measurement." Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/25807.
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The existing inequality indexes in the economics literature (including the more sophisticated indexes of Muellbauer (1974) and Jorgenson-Slesnick (1984)), are found to be insensitive to relative price changes or are unjustifiable in terms of social evaluation ethics or both. The present research fills this gap in the literature by proposing a new index, named the Individual Equivalent Income (IEI) index.
A household indirect utility function is hypothesized which incorporates certain attribute parameters in the form of equivalence scales. These attributes are demographic and environmental characteristics
specific to a given household. This indirect utility function gives a number which represents the utility of each member of the household. A particular level of interpersonal comparison of utilities is assumed which gives rise to an exact individual utility indicator named equivalent income. A distribution of these equivalent incomes forms the basis of a price-sensitive relative inequality index.
This index can be implemented in the Canadian context. Preferences
are assumed to be nonhomothetic translog and demand data are derived from cross-section surveys and time-series aggregates. Based on demand data, the translog equivalent income function can be estimated and equivalent incomes imputed to all individuals in society. An Atkinson index of equivalent incomes is then computed to indicate the actual degree of inequality in Canada.
The new IEI index is compared with other indexes based on a common data set. The main findings are: conventional indexes give bad estimates of the true extent of inequality and the IEI index, while providing a more accurate estimate, indicates distributive price impact in a predictable manner, i.e., food price inflation aggravates while transportation price inflation ameliorates the inequality problem.Arts, Faculty of
Vancouver School of Economics
Graduate
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Howes, Stephen R. "Income distribution : measurement, transition and analysis of urban China, 1981-1990." Thesis, London School of Economics and Political Science (University of London), 1993. http://etheses.lse.ac.uk/2438/.
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Many aspects of economic analysis require judgements to be made about distributions. When agreement on a single criterion for judgement is not possible, it is necessary to examine whether one distribution is better than another from a number of perspectives. The problem of 'distributional dominance', which Part One addresses, is precisely this problem of ordering two distributions in relation to one or more objective functions, via use of a single 'dominance criterion'. Four themes are pursued. It is argued that welfare, poverty and inequality dominance criteria can be fruitfully analyzed within a single framework. The need to approach the problem of distributional dominance as a statistical one is stressed. Estimators and a method of inference are proposed and are themselves tested via a simulation study. The likely effect of aggregation on the attained ordering of distributions is assessed, also via a simulation study. A critical re-appraisal is presented of the most widely-used dominance criterion, second-order stochastic dominance, and alternative criteria are proposed. The usefulness of thinking of dominance criteria in terms of curves within bounds is emphasized. Part Two of the thesis is a study of the distribution of income in urban China in the eighties, using both aggregated, nationwide data and disaggregated data for two provinces. This study is both an application of the methods developed in Part One and a case-study of the dynamics of income distribution in a transitional economy. Evidence is found that cash-income inequality has grown over the decade, and this is linked to the reform process. However, inequality remains exceptionally low by international standards. Moreover, both the system of price subsidies and that of cash compensation introduced to replace the subsidies are shown to have exerted an equalizing influence on the urban distribution of income.
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Crosby, Danielle Annik. "Children's causal attributions for economic inequality : relation to age and socioeconomic environments /." Digital version accessible at:, 2000. http://wwwlib.umi.com/cr/utexas/main.
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Spencer, Hannah Louise. "Interracial Couples and Neighborhood Attainment in Percent White, Entropy, and Average Income." BYU ScholarsArchive, 2019. https://scholarsarchive.byu.edu/etd/7549.
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Previous studies of interracial couples' residential outcomes in the United States have limited their focus to a truncated selection of interracial couple-types. To provide a more complete understanding of the residential patterns of interracial couples and how they fit into the contemporary color line, I assess an expanded set of interracial and monoracial couple-types' outcomes in percentage White, entropy, and neighborhood income. I do this by employing multiple OLS regression analysis using data from the Home Mortgage Disclosure Act from 2005 to 2015. My results suggest that different types of interracial couples follow residential patterns that are distinctive from those of monoracial White couples and in many instances, from those of their monoracial couple-type counterparts.
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Short, Patricia Margaret. "Association, reciprocity, sharing and dependency : conditions of access and forms of inequality beyond the market state /." [St. Lucia, Qld.], 2005. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe18178.pdf.
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Psaltakis, Matthew. "An Examination of Rails-Based Public Transit and Neighborhood Wealth in Los Angeles County." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2235.
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Historically, public transportation has served several key purposes. Among them is the need to provide accessible transportation for all persons in an area to increase commercial and social connectivity. However, the effectiveness of public transit in accomplishing this goal is relatively unstudied. I use U.S. Census data and a proprietary dataset matching each neighborhood of Los Angeles County with its nearest public transportation option to estimate median household incomes based on proximity to rails-based public transportation in 2000, 2010, and 2017. Using a fixed effects regression, I find that, in Los Angeles County neighborhoods more than 5 miles from the city’s central business district (CBD), being closer to a rails-based public transportation station is linked with higher median income levels. The magnitude of this effect is more pronounced as a neighborhood gets further from the CBD.
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Silveira, Florencia. "The Influence of Foreign-Born Population on Immigrants' Academic Achievement: A Multilevel Analysis of Students in High-Income Countries." BYU ScholarsArchive, 2018. https://scholarsarchive.byu.edu/etd/6796.
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Scholars have linked multiple background characteristics to academic achievement; among these are student SES and race/ethnicity. A largely understudied student characteristic in relation to academic achievement is student immigrant status. I contextualize this relationship by considering a macro social setting: country-level foreign-born population. To do this, I examine mathematics achievement from the 2015 PISA assessment in 41 high-income countries. Using mixed-effects modeling, I examine student- and country-level factors and their effects on mathematics achievement. I use within- and cross-level interactions to examine the relationship between 1) immigrant status and student SES and between 2) immigrant status and foreign-born population. To examine the relationship between student immigrant status and student SES and between immigrant status and foreign-born-population, I use within- and cross-level interactions. My findings indicate that immigrant students perform similarly to native-born students when considering other contextual factors at the student-, school-, and country- levels. Furthermore, SES moderates the effect of immigrant status, with second-generation immigrants exhibiting a smaller achievement gain with increased SES. Additionally, everyone – immigrants and non-immigrants alike – benefits from higher foreign-born population rates, suggesting that immigration is advantageous for all students.
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Shariff, Samina. "The Role of Gender Equality and Economic Development in Explaining Female Smoking Rates." Digital Archive @ GSU, 2007. http://digitalarchive.gsu.edu/iph_theses/4.
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Globally female smoking rates are considerably lower than male smoking rates. However, there is great concern regarding female smoking due to the potential for future increases and the associated harm to health. To gain a better understanding regarding female smoking, this study examines the role of gender equality and economic development in explaining the variability in female smoking rates and female-to-male smoking differentials by examining data from 193 World Health Organization member states. Data on the dependent variables, female smoking prevalence rates and female-to-male smoking prevalence ratio, were obtained from the Tobacco Atlas. Data on independent variables i.e., measures of gender equality and gross national income per capita, proxy measure for economic development, were obtained from the 2005 Human Development Report, Central Intelligence Agency, and the World Bank. A composite gender equality index was constructed from the individual measures of gender equality. Multiple regression analysis showed composite gender equality index and gross national income per capita to be significant positive predictors of relative and absolute female smoking rates, with income being a stronger predicator. Individual measures of gender equality failed to show significance with either dependent variable. The results attest to the need for disentangling smoking from the notion of advancement in gender equality and economic development.
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Daré, Eduardo Freguglia 1977. "Desigualdade da distribuição da renda no Brasil = a contribuição dos rendimentos do funcionalismo público." [s.n.], 2011. http://repositorio.unicamp.br/jspui/handle/REPOSIP/286041.
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Orientador: Rodolfo HoffmannDissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia
Made available in DSpace on 2018-08-19T15:22:58Z (GMT). No. of bitstreams: 1 Dare_EduardoFreguglia_M.pdf: 1554795 bytes, checksum: b888e5f1482824c3c8ae4c4e5049ac5a (MD5) Previous issue date: 2011
Resumo: Este trabalho investiga a contribuição dos rendimentos do funcionalismo público para a evolução da desigualdade no Brasil, medida através do índice de Gini. A metodologia utilizada, que decompõe esse índice segundo parcelas da renda, mostra que as mudanças na desigualdade geral podem ser explicadas pelas variações na composição e concentração da renda dessas mesmas parcelas. Utilizando dados da Pesquisa Nacional por Amostra de Domicílios (PNAD) de 1995 a 2009, é analisada tanto a evolução no número de funcionários públicos como seus rendimentos, considerando os regimes de contratação praticados pelo setor público e/ou seus entes federativos. Com base nessas informações, as contribuições das diversas parcelas para as mudanças na desigualdade geral nos mandatos de Fernando Henrique Cardoso (FHC) e Luís Inácio Lula da Silva (Lula) são apresentadas, analisadas e comparadas. Conclui-se que os rendimentos do funcionalismo público como um todo colaboram para a queda do índice de Gini na gestão FHC, mas contribuem para seu aumento durante o governo Lula
Abstract: This paper investigates the contribution of earnings of civil servants to the evolution of income inequality in Brazil, as measured by the Gini index. The methodology, which decomposes such index according to shares of income, shows that changes in overall inequality can be explained by variations in composition and concentration of income from these same shares. Using the National Household Sample Survey (PNAD) from 1995 to 2009, both the evolution in the number of public employees and their income are analyzed, considering the employment schemes practiced by the public sector and/or its federal entities. Based on this information, the contributions for changes in overall inequality in the mandates of Fernando Henrique Cardoso (FHC) and Luis Inácio Lula da Silva (Lula) are presented, analyzed and compared. We conclude that the income of civil servants as a whole cooperate to the Gini index reduction in the FHC administration, but contribute to its increase during the Lula government
Mestrado
Ciências Economicas
Mestre em Ciências Econômicas
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Torssander, Jenny. "Equality in Death? : How the Social Positions of Individuals and Families are Linked to Mortality." Doctoral thesis, Stockholms universitet, Sociologiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-94134.
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Socioeconomic positions of individuals are clearly associated with the chances of living a healthy long life. In four empirical studies based on Swedish population registers, two topics are examined in this thesis: The relationships between different indicators of social position and mortality, and the importance of family members’ socioeconomic resources for the survival of the individual. The overall conclusion from the separate studies is that no single individual socioeconomic factor gives a complete picture of mortality inequalities. Further, the socioeconomic resources of partners and adult children are important in addition to the individual ones. The specific results from each study include that: I education, social class, social status and income are, to various extent, independently associated with mortality risk. Education and social status are related to women’s mortality, and education, social class, and income to men’s mortality. II one partner’s social position is related to the other partner’s survival, also when individual socioeconomic factors are statistically controlled for. In particular, men’s mortality is linked to their wives’ education and women’s mortality to their husbands’ social class. III adult children’s education is related to their parents’ risk of dying, also when both parents’ socioeconomic resources are taken into consideration. Further, the association between the offspring’s level of education and parental mortality cannot be explained by characteristics that parents share with their siblings. IV children’s social class and income are related to parental mortality, but not as strongly as the education of the children. There is no relationship between a mother’s own education and breast cancer mortality, while mothers seem to have better chances of surviving breast cancer if they have well-educated children.At the time of doctoral defence the following paper was unpublished and had a status as follows: Paper 4: Manuscript
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Stowell, Nicholas Paul. "Democratization, Political Performance, and Income Distribution in Argentina and Brazil." PDXScholar, 2016. http://pdxscholar.library.pdx.edu/open_access_etds/3157.
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This research examines the effects of democratization and political performance on the functional distribution of income in Argentina and Brazil from the end of their authoritarian periods to the present. The existing literature tends to focus on the impacts of democratization and political performance on the economic growth of the country as a whole or on changes to per capita income. This analysis focuses on the equality of economic development in less developed countries because growth is not necessarily distributed equally and poverty and inequality are both endemic to many less developed countries and also negatively impact development as a whole as well as the consolidation of democracy. To examine the effects of democratization and political performance on the shape of economic development, this thesis utilizes the Polity IV index as a measure of democracy, Relative Political Extraction as a proxy for political performance, and labor's share of national income as a measure of income inequality.
Theoretically, a more democratic regime should enact policies that allow for a more equitable distribution of income because democratization increases popular representation and makes the provision of public goods preferable to the provision of private goods. Similarly, a regime with higher political capacity should be better equipped to enact whatever policies and development strategies it chooses, thereby reducing income inequality if the regime deems equitable development a priority.
The main finding of this research is that political performance has had a significant impact on the shape of economic development in Argentina and Brazil, whereas the effect of democratization on the shape of development is less clear. A stronger, more effectively performing government will be better able to deliver equitable development regardless of its level of democracy than will a poorly performing government of any type.
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Saliya, Candauda Arachchige. "Role of bank lending in sustaining income/ wealth inequality in Sri Lanka." AUT University, 2009. http://hdl.handle.net/10292/824.
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The purpose of this PhD thesis is to make a contribution to existing knowledge in the field of critical accounting by studying credit mechanisms and their link to income/wealth inequality in Sri Lankan society and the role of accounting technology in facilitating such mechanisms. The literature review revealed that: a) Global inequality is aggravated by the disparity of economic development which is possible only through state intervention; b) Unemployment is considered as a dilemma for economic development in developing countries by most politicians/administrators/researchers; c) In any country, around 60-70 percent of employment is generated by small and medium sized enterprises (SMEs) and; d) Their major problem is access to credit. This research was designed to find out how the credit system works and why certain SMEs do not have adequate access to credit to develop their businesses; to provide employment; to increase the share of national income to the lower income groups; to narrow down the gap between the rich and poor within and between countries. A case study research approach was followed to extract data on real-life experiences of the research participants. Reliability of data was ensured by using various verification techniques and maximum efforts were made to balance the two extremes of validity of the research; internal and external. The extent of representation by the cases and the bank was tested, and judged as high, with 12-14 characteristics common to the Sri Lankan credit culture and banking industry respectively. Marxian critical theories were used for theoretical guidance throughout the research. The three case studies provide empirical evidence for the existence of the discriminatory nature of credit decision-making where two credit applicants were successful but a third credit applicant failed in obtaining credit. It is contended that the two successful applicants were powerful enough to approach a more powerful bank Chairperson and to obtain credit outside the normal credit rules with the support of accounting technology and using masks such as patriotism and social responsibility. The other applicant, who was initially accommodated with credit at the lower level, could not convince the credit decision-makers at the higher level with expensive professionally prepared accounting reports. This applicant was not from an influential social network and could not reach the powerful credit decision-makers informally was rejected through strict application of credit rules. Deep analysis of these facts supports the Marxian claim that credit and exploitation mechanisms work towards concentration of wealth and sustaining income inequality. Credit decisions supply money to influential individuals and it is argued that such economic power enhances the social powerbase of those individuals, which in turn reinforces the propensity to make preferential credit decisions, thereby making them richer. In contrast, a lack of money translates into powerlessness, deprivation and exclusion from social activities for the majority of the poor. In this process opportunities are lost to disadvantaged social groups and this necessarily results in poor people’s economic status remaining stagnant. These power-driven, discriminatory decision-making systems not only restrict the availability of financial capital for feasible projects, but also deny credit to potential enterprises. Further, wasting resources on unfeasible projects, while ignoring the need for nurturing potentially viable projects, are a double blow to efforts towards employment generation and economic development and therefore, are detrimental to the economic well-being of the general population. These findings provide insight for policy formulators for more productive financial capital mobility systems in Sri Lanka. It is suggested that suitable State intervention in regulating SME financing could remove such credit-related obstacles to economic development, and work towards a fair distribution of economic benefits to the people in Sri Lanka and beyond.
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Jesmin, Syeda Sarah. "Income Inequality and Racial/Ethnic Infant Mortality in the United States." Thesis, University of North Texas, 2008. https://digital.library.unt.edu/ark:/67531/metadc9770/.
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The objective of this study was to examine if intra-racial income inequality contributes to higher infant mortality rates (IMRs) for African-Americans. The conceptual framework for this study is derived from Richard Wilkinson's psychosocial environment interpretation of the income inequality and health link. The hypotheses examined were that race/ethnicity-specific IMRs are influenced by intra-race/ethnicity income inequality, and that these effects of income inequality on health are mediated by level of social mistrust and/or risk profile of the mother. Using state-level data from several sources, the 2000 National Center for Health Statistics Linked Birth Infant Death database, 2000 U.S. Census, and 2000 General Social Survey, a number of regression equations were estimated. Results indicated that the level of intra-racial/ethnic income inequality is a significant predictor of non-Hispanic Black IMRs, but not the IMRs of non-Hispanic Whites or Hispanics. Additionally, among Blacks, the effect of their intra-racial income inequality on their IMRs was found to be mediated by the risk profile of the mother, namely, the increased likelihood of smoking and/or drinking and/or less prenatal care by Black women during pregnancy. Implications of the findings are discussed.
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Macêdo, Luísa da Rocha. "Igualdade de oportunidades : limites inferior e superior nas regiões brasileiras." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2018. http://hdl.handle.net/10183/178183.
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O presente trabalho busca fazer a estimação de duas versões do limite superior de desigualdade de oportunidades para o Brasil e para dois grandes grupos regionais, o Norte-Nordeste e o Centro-Sul. Através do cálculo deste limite em suas duas versões, podemos distinguir os efeitos diretos e indiretos das circunstâncias individuais que influenciam o rendimento dos indivíduos, que foram captadas no estudo.The present study seeks to estimate two versions of the upper limit of inequality of opportunities for Brazil and for two large regional groups, the North-Northeast and the Center-South. By calculating this limit in its two versions, we can distinguish the direct and indirect effects of the individual circumstances which were captured in the study, that influence the income of the individuals.
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Novák, Lukáš. "Příjmová nerovnost mužů a žen v Evropě." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-202042.
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This thesis deals with inequality in pay between men and women in the labour market. The goal of this master thesis is to evaluate and analyze income inequality of economically active males and females in the Czech republic and then make a comparison of situation between Czech republic and other member states of the European Union. Furthemore to test the level of denpendency between income variables and other selected factors. For the purpose of analysis and testing were used descriptive statistics and Spearman's Rank-Order Correlation.
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Cañadas, Alejandro A. "Inequality and economic growth evidence from Argentina's provinces using spatial econometrics /." Columbus, Ohio : Ohio State University, 2008. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1211944935.
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Bjelkne, Ida, and Felicia Johansson. "Ekonomiskt bistånd - ett genusperspektiv på handläggarnas förhållningssätt till heterosexuella par." Thesis, Linnéuniversitetet, Institutionen för socialt arbete (SA), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-39196.
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Income support is granted to those who are not by themselves or in any other way able toachieve a decent standard of living. Assessment of entitlement to income support is based onan individual evaluation and equal treatment (Kjellbom, 2009). Administrators of economicaid should therefore not judge clients differently depending on, for example, gender. The aimof this study was to commence from a gender perspective in understanding howadministrators of economic aid think of equality and inequality between the sexes whenheterosexual couples apply for income support. Based on this objective we arrived at twomain formulations of questions; how administrators of economic aid deliberate aroundequality and inequality between sexes in connection to applications for financial support, aswell as which variables in organisations sustain or discourage inequalities between genders inaid management. Previous research demonstrates that gender inequalities have been sustainedwithin organisations and that has been the basis for our study. The method used is qualitativeinterviews. The study's result is based on eight interviews with administrators at centres foreconomic aid at two medium-sized municipalities in Sweden. Our theoretical starting positionhas been power relations and gender perspective. Our result demonstrates that theadministrators’ perception of a lack of guidelines regarding the pay-out of income supportcontributes to retaining power relations between genders when heterosexual couples apply forincome support.
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Büdgen, Escario Christian. "The Consequences of the Social Contract in Income Inequality: A comparison study of Germany and Brazil." Doctoral thesis, Universitat de Barcelona, 2020. http://hdl.handle.net/10803/669223.
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Reputable international organisations, such as OECD and ECLAC have revealed that although the tools actually do exist to tackle inequality, policy-makers have not been able to undertake effective policies to face this phenomenon (ECLAC, 2012) (OECD, 2011). Also a new team of researchers, led by Dani Rodrik, have created a network named Economics for Inclusive Prosperity (ECONFIP). In their introductory brief, they claim that the economy is not only the foundation of the market, but it should serve for the inclusive prosperity of all, not only for the top 1% (Rodrik, Naidu & Zucman; 2019). This ECONFIP group take some of their institutional approaches from Karl Polanyi, namely the double movement and embeddedness: “crucial markets (e.g. the “fictitious commodities” of labour, land, and capital) must be embedded in non-market institutions, the “rules of the game” supplied by government” (Rodrik, Naidu & Zucman; 2019: 6). Also, Kate Raworth (2018: 171) takes a multidimensional approach by delving into the correlation of income inequality with health - life expectancy – as well as education levels.
Two very different approaches of welfare state policies from Brazil and Germany are taken to study their impact on income inequality from 1990 to 2016. On the one hand the (a) Corporatist-welfare model, represented by Germany, and on the other hand; the (b) hybrid between a Residual and Universal model according to the Esping-Ansersen (1990) classification, as undertaken by Brazil. Both have been proven to possess advantages and drawbacks regarding their impact on income inequality.
This study goes in line with the literature that describe the welfare state models in emerging countries and more specifically, Latin American countries. The most known welfare state classifications from Titmuss (1974) to Esping Andersen (1990) are mainly focused on European countries. However, Latin American countries have not been the object of welfare state classifications until recently when Julianna Martinez (2007) has undertaken one of the most comprehensive study regarding Latin American welfare state classifications (Ubasart-González & Minteguiaga, 2017).
On the one hand, for the quantitative study, Germany and Brazil represent the cases of this longitudinal comparative study, which are analysed from 1990 to 2016, or the latest data available depending on the source of the database. The dependency relation between the explanatory variables together with the control is tested through a multiple linear regression. This statistical model is commonly used to test the relationship between two or more explanatory variables and a response variable by fitting a linear equation to observed data.
On the other hand, the descriptive study attempts to give an explanation for the results of the empirical study by analysing the following elements: the direction of social expenditure (how to spend the social budget) and the finance of this social budget (who contributes to the welfare state). Social expenditure allocations are divided and analysed through a longitudinal study from the early 1990s to the mid-2010s to understand the modifications in the social expenditure function in both countries. Afterwards, the different components of the social budget are classified from a sociological perspective following the so-called welfare classification of Esping-Andersen (1990). This descriptive analysis frames the results of this study within the current debates about the different outcomes of a welfare model in one and another socioeconomic context, especially within the discussions between less developed and OECD countries.
The conclusions of the thesis show that social contract plays an important role in reducing income inequality. In developing countries (Brazil) the focus on social assistance policies may help at first to bring people from the informal to the formal social contract. However, once most of the population work in formality conditions, welfare states policies become more complex and its power its more limited due to the existence of stronger forces that affect the strength of the formal labour market (dualization in the case of Germany).
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Meneses, Morales Indhira, Zamora Johanny Mayte Napán, and Casas Nicolás Alejandro Valverde. "The myth of contributive capacity: Brief comments regarding to the current regulation to Income Tax Individuals and a proposal for the future." IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/122447.
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This paper aims at analyzing the current regulation of the income Tax of Individuals from a critical point of view of its effects on taxpayers’ ability to pay. Also, it propose a different solution to the current model of taxation in our country, which is found more accordance with the wealth of the taxpayers.El presente ensayo tiene como objetivo el análisis de la actual regulación del impuesto a la renta de las Personas Naturales desde una perspectiva crítica de los efectos que ésta tiene en la capacidad contributiva de los contribuyentes. Asimismo, propone una solución distinta al actual modelo de gravamen en nuestro país, que se encuentre más acorde con la real manifestación de riqueza de los contribuyentes.
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Fulginiti, Bruno Capelli. "Regras de dedutibilidade no imposto de renda : conteúdo normativo e controle jurisdicional." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/77188.
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O presente trabalho busca examinar o conteúdo normativo de regras e limites de dedutibilidade do imposto de renda no ordenamento jurídico brasileiro. Pretende-se analisar a sua relevância como um instrumento de proteção de direitos fundamentais e de realização da igualdade tributária por meio da simplificação que proporciona. Com base nessa premissa, pretende-se, primeiro, afastar o entendimento de que regras e limites de dedutibilidade são fruto da discricionariedade legislativa e, segundo, apresentar parâmetros de controle que permitam o seu controle jurisdicional.The presente study aims to examine the normative content of deductions in the context of income tax in brazilian law. Its purpose is to analyze the relevance of deductions as an instrument of protection of fundamental rights and achieving equality through tax simplification. Based on this premise, it seeks, first, overcome the understanding that deductibility rules and limits are the result of legislative discretion and, second, provide control parameters that allow its jurisdictional control.
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Schoff, Staci Leigh. "Economic Inequality's Correlation with Political Inequality and Inequality of Opportunity and the Implications for Social Justice Theory." PDXScholar, 2013. https://pdxscholar.library.pdx.edu/open_access_etds/980.
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In 2004 the American Political Science Association ("APSA") published research exploring whether the rising income inequality in the United States had an effect on political equality. Although the APSA found tremendous evidence of a correlation between income and political power, the APSA nonetheless concluded that the issue could not be conclusively determined without further analysis.
The intent of this thesis is to argue the position that economic inequality is heavily implicated in both political equality and equality of opportunity, and to propose a political theory that directly addresses - rather than evades - this issue. A conclusion drawn in this paper is that it is necessary in liberal capitalist environments to place constraints on individual economic liberty for the sake of maintaining some degree of economic equality. I show in this paper that this conclusion is consistent with both the liberal tradition and American political culture.
This paper accepts - rather than circumvents - the fundamental principle that income inequality is inevitable in a capitalist democracy as is the ability of money to purchase positions, power and assorted privileges. Therefore, it should be the goal of social justice theory to ensure the gap between the richest and poorest be allowed to be great enough to respect individual choice and responsibility, but not great enough to dampen the opportunities available to those born into the bottom of the economic scale or to permit those born into the top of the economic ladder to exert oppressive power over the rest.
In the final chapter I propose four methods of narrowing economic inequality. These include a minimum standard, minimum wage and income tax reform, a tax and cap on wealth and an absolute inheritance cap. These four methods of limiting economic inequality are directed at narrowing, if not eliminating political inequality and inequality of opportunity.
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Woldegies, Belete Deribie Dr. "Economic Empowerment Through Income Generating Activities and Social Mobilization: The Case of Married Amhara Women of Wadla Woreda, North Wollo Zone, Ethiopia." Antioch University / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=antioch1414506522.
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Hederos, Eriksson Karin. "Essays on Inequality, Gender and Family Background." Doctoral thesis, Handelshögskolan i Stockholm, Institutionen för Nationalekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-2293.
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This Ph.D. thesis in Economics consists of five self-contained chapters that investigate the role of gender and family background in generating socioeconomic inequality. Occupational segregation by sex: The role of intergenerational transmission studies the persistence of the occupational sex segregation by investigating intergenerational associations in the sex composition of occupations. Gender differences in initiation of negotiation: Does the gender of the negotiation counterpart matter? experimentally examines how the gender difference in the willingness to enter a negotiation is affected by the gender of the counterpart in the negotiation. The importance of family background and neighborhood effects as determinants of crime estimates sibling and neighborhood correlations in criminal convictions and incarceration. IQ and family background: Are associations strong or weak? examines sibling and intergenerational correlations in IQ. Gender and inequality of opportunity in Sweden explores to what extent income inequality is due to factors beyond individuals' control, such as gender and parental income.Diss. Stockholm : Stockholm School of Economics, 2014. Introduction together with 5 papers.
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Fornwall, Anna, and Emma Paulsson. "Har du vad som krävs? : En jämförande studie av färdigheters betydelse för löner och sysselsättning." Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-316494.
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I denna undersökning studeras betydelsen av färdigheterna läskunnighet, räknefärdighet och problemlösning på sysselsättning och lönenivå. Undersökningen fokuserar främst på att studera om färdigheterna hos kvinnor och utrikes födda har annorlunda påverkan än för befolkningen i helhet. Studien jämför resultaten mellan Sverige och Tyskland. Metoden som används är linjär multipel regressionsanalys med minsta kvadratmetoden. Resultaten visar att en individs färdigheter har större betydelse för var i lönefördelningen hen befinner sig än om hen är sysselsatt eller inte. Effekterna på lön är genomgående positiva för båda länderna, men större för Tyskland än för Sverige – vilket indikerar att avkastningen på färdigheter är större i Tyskland. Resultaten visar vidare att kvinnor har lägre löner än män i både Sverige och Tyskland, men skillnaderna är genomgående större i Sverige. Det finns även vissa indikationer på att utrikes födda har det något svårare att komma in på den svenska än den tyska arbetsmarknaden.This study analyses the importance of the skills literacy, numeracy and problem solving on employment and earnings. The main focus of this study is particularly if the effects of skills within the groups ‘women’ and ‘foreign born’ differ from the population as a whole. The study compares the results between Sweden and Germany. The method used is multiple linear regression analysis using ordinary least squares. The results show that skills have a greater importance for an individuals placing in the wage distribution than for whether the individual is employed or not. The effects on wages are all through positive for both countries, but greater for Germany than Sweden – indicating that the return to skills is higher in Germany. The results further show that women’s wages are lower than men’s in both Sweden and Germany, but the gaps are larger in Sweden. There is also some evidence that foreign-born individuals have a harder time entering the Swedish labour market than the German.
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Yamokoski, Alexis. "Wealth inequality effects of gender, marital status, and parenthood on asset accumulation /." Columbus, Ohio : Ohio State University, 2007. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1180542629.
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Kwak, Hochul. "Rights of Concrete Others: Ethics of Concrete Others, Social Individuality, and Social Multiculturalism." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cgu_etd/63.
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A globalizing world is replete with the vulnerable, who are experiencing economic poverty, medical maltreatment, political persecution, and/or cultural misrecognition. The vulnerable are under systematic oppression and domination. Although the wealth of humankind increases continuously, many are excluded from any benefit of this increased wealth. While human beings have achieved significant progress in medical technology, uncountable numbers of people are exposed to a shortage of appropriate medical care. Despite continued expansion of democracy around the globe, the powerless majority and minorities are experiencing ignorance of their differences, culturally and/or politically. This dissertation searches for a viable human rights scheme that will effectively address the systematic oppression and domination of the vulnerable. By addressing oppression and domination of the vulnerable, I focus on overcoming several dichotomies: a dichotomy between transcendence and immanence within human beings, a dichotomy between equality and difference among human beings, and a dichotomy between individual differences and group differences. Those dichotomies have been detrimental to addressing systematic oppression and domination of the vulnerable.
With relation to the dichotomy between transcendence and immanence within human beings, I frame the vulnerable as concrete others who have both transcendental dimensions and immanent dimensions. In terms of the dichotomy between equality and difference, my proposal is equality that substantially promotes difference, that is, capability equality and least-gap equality. With regard to the dichotomy between individual difference and group difference, my proposal is multiculturalism based on social individuality. These proposals for overcoming aforementioned dichotomies converge on social multiculturalism. I have argued that equality between groups and equality within groups can best address oppression and domination of concrete others. Specifically, reconfigured basic income guarantee, which includes basic income, public education, public healthcare, and linguistic diversity, is a concrete form of equality within groups that is conducive to promoting equality between groups. Therefore, I think that social multiculturalism based on the reconfigured basic income guarantee is a new, viable version of addressing oppression and domination of the vulnerable.
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Radevič, Jolanta. "Turtinės lygybės siekimas per mokesčių progresyvumą. Ar Lietuvai reikalingas progresinis pajamų mokestis?" Master's thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130626_182728-44044.
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Remiantis moksline literatūra darbe apžvelgiami svarbiausi mokesčių sistemos pasirinkimą įtakojantys kriterijai. Nagrinėjama progresinių mokesčių sistema bei jos teigiamas ir neigiamas poveikis. Apžvelgiami galimi progresyvumo pasiekimo būdai. Siekiant išsiaiškinti progresinio mokesčio reikalingumą Lietuvoje, apžvelgiama Lietuvos gyventojų finansinė situacija, išanalizuojama gyventojų nuomonė apie progresinius mokesčius bei įvertinamos Lietuvos galimybės įvesti progresinį pajamų mokestį.The Master’s Thesis provides a review of main criteria influencing selection of tax system with reference to scientific literature. Progressive tax system is investigated as well as its positive and negative influence. Possible ways of achieving progressiveness are reviewed in the first chapter. The second and third chapters are dedicated to analysis of the situation in Lithuania. In purpose of finding out if Lithuania needs progressive taxes, the financial situation of the population of Lithuania is reviewed, population’s opinion of progressive taxes is analyzed and possibility of introducing progressive taxes in Lithuania is evaluated.
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Lehmann, Wolfgang. "Människans roll i den sociala verkligheten enligt sambeskattningsdebatten : En undersökning av debattböcker från 1960-talet om jämställdhet och jämlikhet." Thesis, Stockholms universitet, Institutionen för kultur och estetik, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-194485.
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This paper explores various ideas about the function of humans inside the society, as presented in debate books of the 1960s in Sweden, with the background of the discussion that led to the abolition of joint taxation in 1971. The questions that the essay presents are about ideas of equality, housewife, leisure time versus working time, and the definition of work (wage labor) within the debate.På grund av reglerna angående COVID-19 var platsen dem digitala rummet.
Angående ORCID-id och Lokalt användarid - Tyvärr har jag ingen aning vad detta ska vara.
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Kalašová, Hana. "Vliv jednotné sazby daně na efektivnost a spravedlnost." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197477.
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This thesis studies the problem of efficiency and equity in the area tax on personal income. The theoretical part describes the basic definitions related to this topic and the given problem. The practical part of the thesis analyses in details the single tax on personal income in terms of its influence and impact on efficiency and equity in comparison with progressive tax.
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Coste, Clément. "Imposer ou créditer. Réformes et révolutions fiscales dans les économies politiques socialistes du XIXe siècle français." Thesis, Lyon, 2016. http://www.theses.fr/2016LYSE3038.
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Les histoires de la pensée économique sont relativement discrètes à l’égard des économies politiques socialistes qui se développent en France au cours des deux décennies 1830 et 1840.La thèse se propose de réinvestir ces écrits afin de les inscrire dans une histoire de l’économie politique. La fiscalité est la porte d’entrée de cette enquête. Elle est pensée comme lieu de jonction entre espace politique et espace économique : la fiscalité est envisagée comme dispositif étatique susceptible de catalyser, d’encadrer et de désamorcer la puissance régulatrice du marché. S’intéresser à l’impôt doit ainsi permettre de rendre compte de visions articulées autour des interdépendances pensées par les socialistes entre l’État et le marché. La thèse porte sur deux grandes traditions.Au sein de l’économie politique saint-simonienne, incarnée entre autres par Barthélémy Prosper Enfantin, Michel Chevalier, Alphonse Decourdemanche, Emile et Isaac Pereire,l’impôt est appréhendé dans une perspective très fonctionnaliste. Il s’agit par l’impôt de configurer le marché en rééquilibrant les dotations matérielles et en activant la circulation des capitaux de manière à permettre la baisse du taux d’intérêt. Les saint-simoniens développent par ailleurs une théorie socio-économique de l’emprunt : le développement de l’endettement public est un moyen de socialiser le crédit et les capitaux. La deuxième tradition, celle des socialistes fraternitaires dont Louis Blanc, Pierre Leroux, Jean Reynaud, François Vidal et Constantin Pecqueur sont des représentants, réfute la théorie saint-simonienne de « l’emprunt public illimité » et propose la réforme des institutions économiques et commerciales susceptibles de fournir à la jeune République les ressources nécessaires pour financer le « droit au travail » sans avoir recours ni à l’impôt, ni à l’emprunt.Les arguments développés s’inscrivent dans des économies politiques singulières quimanifestent chacune à leur manière leur opposition à l’économie politique libérale : une économie politique capacitaire (saint-simonienne) incarnée dans un discours technique articulé aux débats financiers de l’époque, une économie politique républicaine (fraternitaire)caractérisée par un discours philosophique qui tente de réintégrer la question politique dans le traitement des affaires économiques. Réinventer la fiscalité pour réorganiser la société est un objectif important que se donnent les socialistes du XIX e siècle françaisHistories of economic thought are relatively discrete with regards to the socialist political economies which developed in France during the 1830s and 1840s. This dissertation aims to reconsider relevant writings before putting them into the context of the history of political economy. The tax system is the starting point of this study. It is thought of as the meeting point between the political and economic spheres: the tax system is envisaged as a state apparatus, able to catalyze, to structure and to neutralize the regulatory power of the market.An interest in tax thus takes into account socialist viewpoints revolving around the independencies between the State and the market. This dissertation focusses on two maintraditions. Firstly, in Saint-Simonian political economy, embodied amongst others by Barthélémy Prosper Enfantin, Michel Chevalier, Alphonse Decourdemanche, Emile and Isaac Pereire, tax was understood from a very functionalist perspective. It was through tax that the market was structured, by restoring balance to material funds and by activating the movement of capital in such a way as to decrease interest rate. Moreover, the Saint-Simonians developed a socio-economic theory of borrowing: the development of public debt was a means to socialize credit and capital. The second tradition, that of the fraternal socialists represented by Louis Blanc,Pierre Leroux, Jean Reynaud, François Vidal and Constantin Pecqueur, refuted the Saint-Simonian theory of “unlimited public borrowing”. It proposed the reform of the economic and commercial institutions likely to provide the young Republic with the necessary resources to fund the “right to work”, without recourse to tax or to borrowing.The arguments developed were part of singular political economies which demonstrated, eachin their own manner, their opposition to liberal political economy: a capability political economy (Saint-Simonian), manifested in the technical discourse articulated in the financialdebates of the time; a republican political economy (fraternal), characterized by the philosophical discourse which attempted to reintegrate politics into the treatment of economic affairs. The reinvention of the tax system in order to reorganize society was an important objective for the 19 th century French socialists
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Torregrosa-Hetland, Sara. "Tax System and Redistribution: the Spanish Fiscal Transition (1960-1990)." Doctoral thesis, Universitat de Barcelona, 2016. http://hdl.handle.net/10803/387433.
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This thesis analyses the Spanish tax system between 1960 and 1990, with special attention to the developments in progressivity, redistribution and inequality. It addresses the reforms that took place during the transition to democracy, providing a quantitative joint assessment which was missing in the literature.
Because of the long dictatorship suffered by the country between 1936/39 and 1976, Spain was a laggard in abandoning the traditional liberal forms of taxation in favour of 20th century tax ideas. Taxes were low, regressive and inefficient during these decades, and the welfare state seeds were kept underdeveloped. During the sixties, public finance scholars envisaged the introduction of the 'European' model, but such a reform could not make it through under Francoism.
As democracy returned, the new government soon passed several tax measures which meant to make the system progressive, efficient and able to raise higher revenue. This would bring the country into convergence with its European neighbours, allowing integration in the European Economic Community and the development of a modern welfare state. The main milestones were the introduction of a personal income tax (1979) and a value added tax (1986). But, during the following decades, social contributions kept being the single most important public revenue source, and high tax evasion persisted as one of the main unresolved problems signalled by experts. These elements sustain the initial hypothesis of a proportional or still regressive tax system after the reforms — which would contradict simple political economy models in the literature, were democratization redistributes political and economic power.
Our guiding research questions thus are: Did the tax system become (more) progressive? Did it reduce income inequality in the country? And what was the evolution of tax evasion and its incidence on different income levels?
The empirical work is mainly based on Household Budget Surveys, tax revenue data and statistics of tax burden distribution, which are critically treated and adjusted. Methodological innovations include a proposal for correction of biases in household survey data and an addition to Feldman and Slemrod (2007)'s method for estimating fraud in different income sources, by introducing a correction for sample selection. The calculations of the distribution of the tax burden underline the joint consideration of total taxation, including consumption taxes, which are often neglected in related work.
The main results of the thesis are a considerable persistence in inequality levels (contrary to theoretical expectations and the conclusions of previous literature), the negative impact of taxation on the income distribution still after the reforms (while funding progressive social expenditure), and the severe and regressive incidence of tax evasion and base voidening in the personal income tax. The levels of tax-and-transfer redistribution attained in Spain throughout this period did not converge to those of other western countries.
The author's interpretation concludes that demands for progressive taxation were constrained by both domestic political institutions –with a bias for representation of center-right interests–, and a new international political economy. The combination of sluggish growth, economic openness and neo-liberal theory made progressive taxes harder to defend and implement. This, in turn, limited the state’s redistributive capacity. To some extent, this story might also fit other countries in the European periphery, adding a new category to the international discussion on regressive taxation and welfare state development. Welfare state laggards initially resorted to similar strategies to those used earlier by the leaders. But lower revenue from personal taxes, higher levels of inequality, and slow growth impeded the establishment of highly redistributive tax-and-transfer systems.La tesis analiza el sistema fiscal español entre los años 1960 y 1990, con especial atención a los aspectos de progresividad y redistribución, y a la evolución de la desigualdad en el periodo. Se estudian las reformas impositivas que tuvieron lugar durante la transición a la democracia, realizando una evaluación cuantitativa de sus efectos. Debido a la larga dictadura sufrida por el país entre 1936/39 y 1976, España mantuvo durante casi todo el siglo XX las formas fiscales tradicionales del sistema liberal decimonónico: los impuestos eran bajos, regresivos e ineficientes, y las raíces del estado del bienestar se mantuvieron subdesarrolladas. Con el retorno de la democracia, pronto se impulsó una reforma con los objetivos de hacer el sistema progresivo, eficiente y capaz de generar mayor recaudación, cuyas novedades principales fueron la introducción del impuesto sobre la renta (1979) y del IVA (1986). Pero durante las siguientes décadas, las cotizaciones sociales siguieron siendo la fuente principal de ingresos públicos, y la alta evasión fiscal se mantuvo como uno de los grandes problemas no resueltos. ¿Cuál fue el efecto neto de todo ello? La mayoría de la tesis es de carácter empírico, basándose en datos de Encuestas de Presupuestos Familiares y estadísticas de recaudación fiscal, que reciben un tratamiento crítico. Se realizan diversas propuestas metodológicas, para el ajuste por infra-declaración de los datos de encuesta y la estimación del fraude en base a declaraciones fiscales. Los resultados principales son una considerable persistencia en los niveles de desigualdad, el mantenimiento de la regresividad del sistema impositivo, y el fuerte impacto negativo del fraude en el impuesto sobre la renta. Los niveles de redistribución total del sistema de impuestos y transferencias alcanzados en España durante el periodo no alcanzaron la convergencia con los de otros países occidentales. Se concluye que las demandas de imposición progresiva se vieron constreñidas tanto por las instituciones políticas nacionales como por un nuevo contexto internacional, donde la combinación de bajo crecimiento, apertura económica y teoría neo-liberal hizo los impuestos progresivos más difíciles de defender e implementar. Ello, a su vez, limitó la capacidad redistributiva del presupuesto.
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Wu, Chu-Hua, and 吳菊華. "Security Market and Income Equality." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/74460836943907245565.
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Chiu, Shih-yung, and 邱詩詠. "Economic growth or distribution equality ― the meaning of absolute income, relative income and happiness." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/71168428834028830018.
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碩士東吳大學
經濟學系
93
There are quite few papers researching on the relevant of income and happiness at present, but from the foreign literatures this subject has already been paid more and more attention to. This article uses the data of Taiwan Social Change Survey in 2001 in Taiwan to analyze the factors influencing happiness, and simulates the happiness change under the different economic growth and income distribution, and then makes the relevant policy analysis. For some one, absolute income and relative income will influence personal utility, namely subject happy feeling. For the whole society, the economic growth will bring the increase of the absolute income, and different way of income distribution then brings the effect of relative income. That makes the economic growth and economic distribution and happiness appear rather complicated and affected relationship with each other. Therefore, this tries to analyze by the way of empirical analysis and simulation. The empirical analysis results of this article shows that (1) women are happier than men; (2) the age and happiness have the U pattern relationship which refers the middle age people are less happy than others; (3) the effect of marital status to happiness is not significant in statistics; (4) people educated more years are happier; (5) the person with religious belief is happier than the person without religious belief; (6) the experience of unemployment has significant effect in statistics to happiness; (7) people with higher income are happier, but there exists the relationship of marginal utility decline (because the coefficient of income square is negative), and the effect of compare with upward (average of higher than one’s income) and downward (average of lower than one’s income) are both negative. That means as the person higher than one’s income is raising, it will make oneself feel relatively unhappy, and the same as the person lower. But the effect of the average of lower people is not significant in statistics. Besides, the expected income of the same background people has the negative effect, too. If we don’t consider the negative effect of downward comparison, the more equality of income distribution, the higher of total happiness change of society we have. This gives redistribution of income legitimacy. But if we consider the negative effect of downward comparison, no matter which way of growth or distribution, the total happiness change of society is decreasing. And then this way of the middle and high income people who get the extra raising income of economic growth averagely makes the less decreasing level of the total happiness of society. This results show that doing nothing government may be the most suitable for the society.
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Mosime, Dineo Ronald. "Income inequality and household consumption expenditure in South Africa: 2000-2014." Thesis, 2016. http://hdl.handle.net/10539/21554.
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A research report submitted to the Faculty of Management, University of the Witwatersrand, in 50% fulfilment of the requirements for the degree of Master of Management (in the field of Public Policy).
17 June 2016This paper investigates the nature of relationship between income inequality and consumption expenditure by households. The link between the distribution of income and household spending was determined by exploring the relationship between income inequality and household saving. The econometric estimates show that the propensity of the bottom earners to consume is higher than that of the high income earners. The conclusions from this paper are that; the bottom earners used credit to smooth their consumption expenditure, income inequality has not boosted saving of the top earners and wealth inequality has a minimal effect (although positive) on aggregate consumption Some of these finding are consistent with the theoretical view on income and wealth inequality (Kaldor, 1957) and Aghion et al. (1999). The absence of coping mechanism (such as access to credit and employment), suggests high inequality might result in a decline in the household demand, since the bottom and low earners has high marginal propensities to consume compared with that of the top earners. The existence of imperfect capital markets suggests distributive policies and economic growth are important channels for reducing income and wealth disparities in South Africa.
MB2016
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Yon, Leau Carmen Juana. "Sexuality, Social Inequalities, and Sexual Vulnerability among Low-Income Youth in the City of Ayacucho, Peru." Thesis, 2014. https://doi.org/10.7916/D8T72FJ6.
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This ethnographic study explores diverse ways in which sexuality and social hierarchies and inequalities interact in the lives of low-income youth who were trained as peer-educators and sexual health and rights advocates in Ayacucho, Peru. It examines three central questions: 1) How are meanings about sexuality related to social hierarchies and social prestige among these youth? 2) How do quotidian manifestations of social inequity shape vulnerability of youth to sexual abuse and sexual risks, and their sexual agency to face these situations? and 3) What are the possibilities and limitations of existent sexual rights educational programs to diminish sexual vulnerability of youth facing diverse forms of inequality, such as economic, gender, ethnic and inter-generational disparities? I analyze what may be termed as the political economy of sexual vulnerability among low-income youth, and show the concrete ways in which it operates in their everyday life. Likewise, this research studies sexuality as a domain of reproduction, resignification and critique of social inequality and social hierarchies. The context is an Andean city, which in recent decades has experienced incomplete processes of democratization, and also a greater penetration of consumerism and transnational ideas and images. This study also reveals cultural logics of youth about sexual risks and complex dimensions of their sexual and gender agency. In terms of policies and programs, this research offers evidence and reflections about some challenges and limitations of a participatory sexual rights project within a context of poverty and social inequalities in urban low-income areas of Peru.
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Wu, Jia-Jhen, and 吳佳珍. "Gender Equality and Ability-to-Pay Principle- A Study on the Recognition of Cost of Household Labor in Income Tax Law." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/35m9ce.
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碩士中國文化大學
法律學系
106
Domestic labor refers to all labor concerning domestic affairs. Domestic labor, being necessary for the daily life of an individual, is characterized by three important features, i.e., of economic value, subsidiary, and necessity for concealment. The current civil code, despite its coverage of domestic labor, is limited to the scope of marriage, which is not necessarily followed by in tax law but both subject to the spirit of constitution. According to the spirit of constitution, domestic labor shall conform to gender equality, protection of right to life, and the protection of marriage and family. This paper, based on jurisprudence and feministic viewpoints, aims to recognize the status of domestic labor in terms of income tax by giving it tax exemption.
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Malan, Anemé W. "The impact of fiscal policy on society's well being : a social accounting matrix approach." Thesis, 2012. http://hdl.handle.net/10210/7409.
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M.Comm.The central question addressed by this study is how a Social Accounting Matrix (SAM) for South Africa can be use to measure the impact of fiscal policy on the well being of South Africa's society and therefore assist fiscal policy makers in the making of Fiscal Policy in South Africa. As a starting point, this study will define the concept of poverty and look at income distribution as a measure of welfare. The questions to be raised in this section are: What is the importance of income distribution? How does South Africa compare in an international perspective and how does the different sources of data in South Africa compare with one another? How can inequality be measured? What does a profile of South Africa's poor looks like and what is the burden of poverty that they have to deal with? The second section of this study describes South Africa's Fiscal Policy in order to understand its impact on societies well being. More specifically, it examines: The failures of recent fiscal policy and its lessons for the future; and The government's GEAR (Growth, Employment and Redistribution) policy. Section three investigates possible fiscal policy interventions for attacking poverty. The following questions are addressed: Which programmes can the government implement in order to address poverty? What is the priorities for action? The fourth and final section of the study looks at the Social Accounting Matrix (SAM) as a method for measuring the impact of fiscal policy on the well being of a society. It is discussed from various perspectives in order to arrive at a thorough understanding of its scope and nature, including: o What is a Social Accounting Matrix and does it exists in South Africa? o How can a Social Accounting Matrix assist fiscal policy makers?
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Rodrigues, Vanessa Sofia Lopes. "A tecnologia blockchain: criptomoedas e tokens de investimento – desafios jurídico-fiscais." Master's thesis, 2019. http://hdl.handle.net/10316/90274.
Full textAbstract:
Dissertação de Mestrado em Direito apresentada à Faculdade de DireitoRESUMO - O progresso tecnológico é vertiginoso e tem um impacto significativo no mundo jurídico. A introdução de tecnologias descentralizadas no sector financeiro é uma realidade que despoleta novos desafios para as autoridades reguladoras, associados a um risco de descentralização, que promove o anonimato, e à digitalização eminente das interacções sociais. A tecnologia blockchain permitiu a criação da rede Bitcoin e com o sucesso das criptomoedas, da bitcoin em particular, foi concebido um mecanismo alternativo de financiamento de empresas e projectos, com base na emissão de tokens (as Initial Coin Offerrings). Esta nova Era digital, deu origem a um mercado desregulado cuja capitalização, ultrapassa, actualmente os 300 biliões de dólares americanos. Existe uma preocupação global, por parte das entidades reguladoras quanto à questão do anonimato, pelo facto de ser, frequentemente, associado a actividades ilícitas naquele sector. Contudo, este não é o único problema com o qual têm que lidar, pois no domínio jurídico-fiscal deparamo-nos com questões fundamentais que não devem ser descuradas por parte do legislador, a fim de se garantir uma igualdade de tratamento em matéria fiscal.Dois grandes desafios com os quais se deparam as autoridades relativamente à tributação das criptomoedas e dos tokens de investimento são, nomeadamente, a caracterização da natureza jurídica das criptomoedas e das demais tipologias de tokens. Por outro lado, devem assegurar que os utilizadores de tokens actuem dentro de um perímetro regulatório fiscal que seja neutro, pois cremos que uma regulamentação excessivamente exigente poderá estagnar o progresso tecnológico.
ABSTRACT - The technological progress is frenetic and has a significant impact on the legal world. The introduction of decentralized technologies in the financial sector is a reality that unleashes new challenges to the regulatory authorities, linked to a risk of decentralization, that promotes anonymity, and to the eminent digitization of social interactions. The blockchain technology allowed the creation of the Bitcoin System and with the success of cryptocurrencies, the bitcoin in particular, it was conceived an alternative mechanism of financing companies and projects, based on the emission of tokens (Initial Coin Offerings). This new Digital Era gave birth to a deregulated market whose capitalization exceeds, nowadays, 300 billion US dollars.There exists a global concern, by the regulatory authorities regarding the issue of anonymity, by the fact of being frequently associated to illicit activities in that sector. However, this is not the only problem they have to deal with, because in the tax law field we come across with key issues that can’t be neglected by the lawmaker, in order to ensure equal treatment in tax matters. The taxation of digital currency and investment tokens presents at least two key challenges to the authorities: the tax characterization of cryptocurrencies and other types of tokens. On the other hand, the authorities must ensure that users act within a neutral regulatory and tax law, as we believe that excessive regulation could stall technological progress.
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Wolf, Jake Alexander. "Changes in Income Inequality Under Democratic and Republican Governors." Thesis, 2015. http://hdl.handle.net/1805/10092.
Full textAbstract:
Indiana University-Purdue University Indianapolis (IUPUI)I examined a panel of all 50 states over a period of 30 years between 1981 and 2010, estimating a random effects model to examine the relationship between the party of a state’s governor and changes in pretax and transfer income inequality. Though the literature has quite consistently shown that income inequality increases more quickly under Republican governors or when policies favored by Republicans are implemented, I find no evidence to support this, though this is perhaps because I did not allow a long enough lag time for new policies to have an effect. I did, however, find that pretax income inequality increases more quickly under Democratic presidents than under Republicans, in spite of the fact that all previous research shows the opposite to be true. I suspect that this unusual finding is the result of a quirk in my 1981-2010 time frame, namely the effects of the shift in welfare policy under the Clinton administration in the 1990s.
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Coetzee, K. (Karina). "Horizontal equity in the taxation of the income of individuals in the Republic of South Africa subsequent to the submission of the Margo report." Thesis, 1995. http://hdl.handle.net/10500/17905.
Full textAbstract:
The purpose of this research was to determine whether horizontal
equity in the taxation of individuals in South Africa improved
after the legislative changes from 1984 to 1995 and the Katz
Commission recommendations.
After an extensive literature study, horizontal equity in the
taxation of individuals in South Africa was defined as the
equivalent tax treatment in equivalent economic circumstances for
the same economic units. The household as the economic unit, is
the unit to be considered when evaluating horizontal equity.
The study also reviewed the solutions found in other countries for
the dilemma of the one-breadwinner versus the two-breadwinner
married couple. It was found that the tax systems of most
countries provide relief to the one-breadwinner couple while the
working wife was taxed separately from her husband or had the
option to be taxed separately.
An important part of this study compared the tax of the unmarried
taxpayer and the married couple as the units for horizontal equity.
It was found that, although two-breadwinner married couples were
discriminated against until the separate taxation of married
couples was introduced, the one-breadwinner couple and single
taxpayers with dependants now suffer more horizontal inequity than
was previously the case.
The research indicated that to attain greater horizontal equity
provision should also be made for families and households with only
one breadwinner (breadwinner being defined as the provider in a
one-breadwinner couple or a ·taxpayer with dependents).
Recommendations made to alleviate this inequity are transferable
allowances for spouses, or, without ~ontravening the Constitution's
demands for equality, a separate rate schedule for breadwinners, a
fixed allowance or rebate for breadwinners, or a proportional
allo~ance depending on the breadwinner's income.
The study also addressed the financial and administrative
implications and political acceptability of these recommendations
and concluded that the proportional allowance, although expensive,
would come the closest to providing the greatest horizontal equity.
The research into the international tax measures to promote equity
revealed that horizontal equity could be further promoted by
providing tax relief for child-care and day-care facilities. This
would benefit both the two-breadwinner married couple and the
single parent with dependent children.Financail accounting
D.Com. (Applied Accountancy)
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Targa, RYAN. "From Governors to Grocers: How Profiteering Changed English-Canadian Perspectives of Liberalism in the Great War of 1914-1918." Thesis, 2013. http://hdl.handle.net/1974/8299.
Full textAbstract:
The war against Germany was perceived by the majority of English Canadians as a necessity to defend the British Empire, democracy and justice. However, it became increasingly evident to the public that some individuals were being permitted to prosper, while others — particularly those of the working class — endured immense hardship. These individuals who prospered at a level judged excessive became known as "profiteers." Initial criticisms of profiteering were connected to graft, jobbery and patronage apparent in government military purchases. However, as public sacrifices intensified, the morally acceptable extent to which individuals and businesses could profit came to be more narrowly defined. Criticisms of profiteering expanded to challenge the mainstream liberal notions of private wealth and laissez-faire policies as being inequitable and undemocratic. The federal government's unwillingness to seriously implement measures against profiteering led to rising discontent. Consequently, working-class English Canadians aspired to form a 'new democracy' that was worth the sacrifices of the war.Thesis (Master, History) -- Queen's University, 2013-09-19 19:02:13.077
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Ncube, Admiral. "Impact of livelihood diversification on household food security : the case of Hurungwe District, Zimbabwe." Diss., 2012. http://hdl.handle.net/10500/6905.
Full textAbstract:
This study examines the role of livelihood diversification in promoting
household food security with particular reference to Hurungwe District in
Zimbabwe. This focuses on assessing the contribution and impact of
predominant livelihood diversification strategies in study area. The study
employed qualitative methods of research entailing focus group discussions,
observation, key informant interviews and literature review as methods of data
collection. The study revealed that limited access to credit, skills development,
markets and transport infrastructure weaken the efficacy of nonfarm livelihoods
to improve food security. Key recommendations are that government, NGOs
and communities must work in tandem to increase livelihood options for food
insecure communities. Suggested strategies include increasing access to micro
finance, vocational skills training and other support services paying attention to
gender considerations. Areas requiring further investigation which emanated
from the study include the impact of the shift to tobacco farming and how biotechnology has affected smallholder farmers.Development Studies
M.A. (Development Studies)