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  • Artikel  (17.337)
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  • 1
    Digitale Medien
    Digitale Medien
    Share Repurchases (1997)
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 18 (1997), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The UK government recently introduced legislation to treat the qualifying distribution on a repurchase of shares in the same way as ‘foreign income dividends’. This paper examines and criticises this reform from two perspectives. First, there is no underlying rationale for such an approach. Second, the legislation moves the tax system away from simplification. A better approach would have been to remove the advance corporation tax (ACT) charge on a repurchase. JEL classification: H25, K34.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.1997.tb00261.x
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  • 2
    Digitale Medien
    Digitale Medien
    Housing Benefit and Financial Returns to Employment for Tenants in the Social Sector (1997)
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 18 (1997), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper examines the impact of the UK housing benefit system on the financial returns to employment of people in local authority or Housing Association accommodation. It outlines the current structure of housing benefit and examines its effects on the returns to employment using data from the Family Expenditure Survey. It analyses the consequences of a number of reforms to the current system — lowering social rents, increasing the levels of housing benefit received in work and restricting the amount of rent covered by housing benefit payments. This analysis highlights the trade-offs involved in various strategies available for restructuring the present system. JEL classification: H3, H4, J3.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.1997.tb00253.x
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  • 3
    Digitale Medien
    Digitale Medien
    NATIONAL ACCOUNTS AT CONSTANT PRICES (1967)
    Oxford, UK : Blackwell Publishing Ltd
    Review of income and wealth 13 (1967), S. 0 
    Details
    ISSN: 1475-4991
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This article discusses the problem of compiling a balanced set of national accounts at constant prices. The method adopted is based on earlier work on this subject by Burge and Geary. Commodity flows, which are uniquely deflatable, are expressed at constant prices and savings in constant prices is obtained by preserving a balanced set of equations in real terms. The deflation of the external account is discussed.A method is suggested for expressing the national income account in real terms and an “income gain” is deduced for each industrial sector which represents the difference between real income and real product in that sector. The sum of the income gains for the domestic sectors is zero.The constituents of the income/expenditure accounts of households, corporations and general government are expressed at constant prices by selecting suitable deflators in a consistent manner. The accounts in real terms are now unbalanced and are balanced again by inserting a balancing item which is shown to represent a gain to the sector arising from changes in the terms of trade between the sectors. This item is called an “expenditure gain”. The sum of the expenditure gains for the institutional sectors is zero.The system suggested can be extended to cover additional items in the accounts and thus a complete set of national accounts in real terms can be derived.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-4991.1967.tb00745.x
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  • 4
    Digitale Medien
    Digitale Medien
    STRUCTURAL CHANGES AND THE DISTRIBUTION OF INCOME BY SIZE: THE CASE OF INDIA (1967)
    Oxford, UK : Blackwell Publishing Ltd
    Review of income and wealth 13 (1967), S. 0 
    Details
    ISSN: 1475-4991
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The interrelation between changes in the economic structure, i.e., industrial distribution of income and labor force, and the size distribution of income is studied in this paper in a case study of India (1951–1960).The change in the size distribution of income is the sum of changes due to (1) inter-sectoral factors and (2) intra-sectoral factors. The need for this distinction is emphasized by the result obtained for India, that 85% of the changes in the size distribution may be assigned to inter-sectoral factors, and only 15% to intra-sectoral factors. Since the inter-sectoral factors are significantly influenced by changes in the industrial distribution of income and labor force, our result points out a relation between economic growth and the size distribution which quite often is overlooked in studies of the size distribution.The results obtained in this paper support several cross-section results of Professor Kuznets. In particular some of these are: (a) inter-sectoral inequality in the economic structure widened with economic growth, (b) the inequality in the size distribution of India widened, (c) the level of inequality in India is higher than in any of the eight developed countries considered.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-4991.1967.tb00738.x
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  • 5
    Digitale Medien
    Digitale Medien
    AN APPROPRIATE SYSTEM FOR DEFLATION OF SECTORAL INCOME IN A DEVELOPING ECONOMY ILLUSTRATED BY THE INDUSTRIAL SECTOR OF THE INDIAN ECONOMY FROM 1951 to 1965 (1967)
    Oxford, UK : Blackwell Publishing Ltd
    Review of income and wealth 13 (1967), S. 0 
    Details
    ISSN: 1475-4991
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The technique of national income accounting is a part of what Hicks has termed “The Fixprice Method”. Deflation is an attempt to approximate a real economy to a fixprice economy. It is shown that if the propositions of macro-dynamics are to hold, this deflation cannot be done in accordance with the price structure prevailing at any particular historical time, but must use that given by the capital theory of value, viz., when returns to labour are equal to zero. For a labour-abundant developing economy this will correspond to prices based on opportunity cost principles.As an illustration, sectoral incomes on this basis have been calculated for the industrial sector of the Indian economy for the years 1951 to 1965.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-4991.1967.tb00731.x
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  • 6
    Digitale Medien
    Digitale Medien
    REPORT OF A CONFERENCE ON THE PROPOSALS FOR REVISION OF THE UNITED NATIONS SYSTEM OF NATIONAL ACCOUNTS, HELD BY THE CONFERENCE ON RESEARCH IN INCOME AND WEALTH (1967)
    Oxford, UK : Blackwell Publishing Ltd
    Review of income and wealth 13 (1967), S. 0 
    Details
    ISSN: 1475-4991
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This report summarizes the proceedings of a series of meetings called by the Conference on Research in Income and Wealth of the National Bureau of Economic Research in June of 1966. The major conclusions of the conference, as transmitted to the Statistical Office of the United Nations, were as follows: (1) The aim of integrating the various parts of the system of national accounts, including input-output and financial transactions, is to be welcomed. (2) The more recently developed parts of the system need considerably more work to reach the same level of clarity and usefulness which the national income and product accounts have acquired. (3) Some simplification of the proposed basic system should be considered, involving the identification of a minimum of information that should and could be provided by all countries. (4) In line with the conference's overriding interest in national accounts as an instrument for economic analysis and a means of more informed policy formation, the proposed system needs considerable strengthening in the field of income distribution.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-4991.1967.tb00734.x
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  • 7
    Digitale Medien
    Digitale Medien
    Trends in Charitable Giving (1997)
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 18 (1997), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The charitable giving of UK households has changed considerably over the past 20 years. In particular, the proportion of households giving to charity fell by 5 percentage points between 1974 and 1993–94. An increase in the average size of donations meant that total voluntary income increased in real terms over the period, but, since 1988, voluntary income has stagnated. The greatest falls in the number of givers are among households in their twenties and thirties. There are clear trends in giving across households by age and income, with younger and poorer households tending to give less. But not only are today's younger households less likely to give than today's middle-aged households; they are also less likely to give than today's middle-aged households did when they were young. These generational trends in giving do not bode well for levels of voluntary income in the future. JEL classification: D12. D16.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.1997.tb00272.x
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  • 8
    Digitale Medien
    Digitale Medien
    Simplifying the Formal Structure of UK Income Tax (1997)
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 18 (1997), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The tax system in the UK has developed through numerous ad hoc changes to its structure. This has resulted in a situation where the way in which the tax system is described does not readily correspond to the marginal rate schedule actually faced by taxpayers. This paper outlines the connection between the formal description of the tax system and the marginal rate schedule faced by taxpayers. It argues that the operation of the tax system would be greatly clarified if it were described explicitly in terms of its marginal rate schedule.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.1997.tb00267.x
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  • 9
    Digitale Medien
    Digitale Medien
    Financial Markets, Ageing and Social Welfare (1997)
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 18 (1997), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper considers some of the economic impacts that demographic change may have in developed economies over the next fifty years. I focus on the role that financial markets might play in economies where the pressure on government-run unfunded pension systems is likely to rise. The role of unfunded schemes is considered in a world where financial markets are incomplete and important types of risk cannot easily be offset by trading. How demographic shifts might affect labour productivity, asset prices and aggregate output is investigated using a simulation model of an economy where population structure is changing. JEL classification: E21, E60, G10, H1.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.1997.tb00259.x
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  • 10
    Digitale Medien
    Digitale Medien
    A Cost–Benefit Approach to the Evaluation of Regional Selective Assistance (1997)
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 18 (1997), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The ‘Green Book’ and the recent EGRUP report support exchequer cost per job as a key input in the ex-ante appraisal of individual applications for Regional Selective Assistance (RSA) and the ex-post evaluation of the RSA scheme as a whole. In this paper, following a recommendation in the House of Commons Trade and Industry Committee's report on regional policy, the merits of an alternative, explicitly cost-benefit, framework are outlined. This approach incorporates the administration and compliance costs of the subsidy, costs at present ignored in RSA evaluation studies. An optimal ex-ante appraisal rule is developed. This takes the form of a cost-per-job ceiling, and a representative value is calculated for this figure. JEL classification: H20.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.1997.tb00254.x
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