The elasticity of taxable income indicates the effects on income from a change in the marginal tax rate. In a number of studies on U.S. data rather strong effects have been found, although estimates seem lower in more recent papers. Studies based on data from other countries are only a few and indicate lower effects. A difference-in-differences approach utilising differences in tax changes is t...

Abstract This study reviews the direct and indirect effects of higher energy and bread prices (due to removing their subsidies and paying their equivalent in cash instead). Therefore, all consumer goods were classified into 6 groups and a linear expenditure system was estimated based on households’ budget data of 2009 and 2011 for urban and rural areas separately. The results indicate that hi...

It is well known that some XML elements correspond to objects (in the sense of object-orientation) and others do not. The question we consider in this paper is what benefits we can derive from paying attention to such object semantics, particularly for the problem of keyword queries. Keyword queries against XML data have been studied extensively in recent years, with several lowest-common-ances...

The aim of the paper is to provide criterions based on sound ethical grounds for inequality and welfare comparisons in a multi-dimensioned setting. We provide a unified treatment of multi-dimensional egalitarianism and of welfare analysis with needs using a compensation principle and encompassing the case of continuous and discrete distributions. Among the attributes of the individual utility, ...