Abstract According to standard measures of income inequality, the Nordic countries rank among most equal economies in world. This paper studies whether and how this picture changes when focus is on inequality composition , meaning heterogeneity individuals’ factor shares. We show that, for all countries, a shift capital incomes toward top since early 1990s causes rising To explain result, we hi...

Acknowledgements: This document should be seen as a revised version of the one produced in 2000 in the context of the construction of the 2000 Ghana Poverty Profile. The revisions mainly consist of the inclusion of GLSS 5-specific issues as well as an update of the different statistical tables. Those revisions were done by Harold Coulombe. The authors are grateful to Dr Grace Bediako (GSS), Dr ...

In this study I discuss the pros and cons of using net income vs. gross income in gross income-shares states. It is argued that the “standardized net” approach is the best approach in determining child support awards based on the combined principles of equity and accuracy. However most states use gross income approaches for the sake of simplicity. Such gross income approaches can generate biase...

• Net income was Ps. 1.903 billion (including monetary gains of Ps. 1.039 billion), or US$245 million, during the third quarter of 1997. Net income for the third quarter of 1996 was Ps. 1.308 billion (including monetary gains of Ps. 1.843 billion), or US$158 million. Net income per ADR (ratio 2:1) was Ps. 3.08 (US$0.40) based on an average of 1,234,179,807 shares outstanding during the quarter ...

Income generated by foreign direct investments (FDI) has grown since the 1990s, and now represents a substantial portion of many countries’ current accounts. Some these flows are routed through Special Purpose Entities in financial centers that multinational firms use to minimize their tax liabilities. We IMF OECD data ascertain which countries receive FDI-generated income, find few advanced ec...

In the early 1970s, the War on Poverty appeared to be near a successful conclusion. In 1960, 18.1 percent of American families were living in poverty. But by 1973, the poverty rate of American families had fallen to 8.8 percent. Over this thirteen-year period there was an equally impressive reduction in the percentage of families living near poverty. The percentage of families below 125 percent...

We develop a theory of cross-border income shifting in response to personal taxation, and examine its implications for the revenue potential and excess burden of personal taxes at the subnational level. We estimate the elasticity of tax avoidance and of cross-border tax base shifting using data on top income shares for Canadian provinces, finding that interprovincial shifting accounts for about...