BACKGROUND There has been a substantial increase of income inequalities in Sweden over the last 20 years, which also could be reflected in health inequalities, including mental health inequalities. Despite the growing body of literature focusing on health inequalities in Sweden, income-related inequalities in mental health have received little attention. Particularly scarce are research from No...

this study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. the findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

We assess the empirical relevance of different macroeconomic modeling approaches to wealth concentration, using joint distribution earnings, capital income and net worth in combination with an OLG model household heterogeneity. find large earnings disparities be primary source US concentration. This reflects fact that labor income, from salaries but also entrepreneurship, is a major for top gro...

equitable distribution of income and economic growth are challenges for policy-makers. therefore, it is important to investigate the influencing factors of it. given that financial development is an important factor affecting on income inequality, in this study, the effect of financial development on the gini coefficient as income inequality index is examined with using panel data methods durin...

The issue addressed in this paper is the optimal taxation of incomes earned tn the home economy, and of incomes earned abroad, when people can migrate. As a preliminary, the optimal taxation of home incomes when there is migration and no taxation of foreign incomes, is discussed. Then in a more general setting, we deal with optimal taxation of different kinds of labour when another kind of labo...

This study investigates whether personal taxes are related to asset valuations. The effective tax rate of investment income fluctuated considerably since federal income taxes were introduced. The main result of the paper demonstrates that there is an economically and statistically significant relationship between asset valuations and personal tax rates. Stock valuations tend to be higher when t...

INTRODUCTION Health-income inequality has been the focus of many studies. The relationship between economic conditions and health has also been widely studied. However, not much is known about how changes in aggregate economic conditions relate to health-income inequality. Nevertheless, such knowledge would have both scientific and practical value as substantial public expenditures are used to ...

In Germany, inequality of net equivalized income increased noticeably in the first half of the new millennium. We aim to identify the main drivers of this rise in income inequality since the early 1990s. We provide a broad overview of the circumstances under which inequality evolved, i.e. which changes in the German economy are most likely to provide an explanation for changes in income concent...

education satisfies the human primary need for knowledge. it is a mean helping to meet other fundamental needs and it facilitates continuance and expedition of community overall development. education provides required skillful labor for modern and traditional devisions and it increases the labor' skills and its production capacities. it is not olny a mean to improve current generation's income...

One potential consequence of rising concentration of income at the top of the distribution is increased borrowing, as less affluent households attempt to maintain standards of living with less income. This paper explores the “keeping up with the Joneses” phenomenon using data from the Survey of Consumer Finances. Specifically, it examines the responsiveness of payment-toincome ratios for differ...