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  • Articles  (336)
  • Blackwell Publishing Ltd  (336)
  • American Physical Society (APS)
  • 1995-1999  (336)
  • 1955-1959
  • 1945-1949
  • 1997  (336)
  • Economics  (336)
  • 1
    Electronic Resource
    Electronic Resource
    Share Repurchases (1997)
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 18 (1997), S. 0 
    Details
    ISSN: 1475-5890
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: 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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1475-5890.1997.tb00261.x
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  • 2
    Electronic Resource
    Electronic Resource
    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
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: 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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1475-5890.1997.tb00253.x
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  • 3
    Electronic Resource
    Electronic Resource
    Trends in Charitable Giving (1997)
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 18 (1997), S. 0 
    Details
    ISSN: 1475-5890
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: 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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1475-5890.1997.tb00272.x
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  • 4
    Electronic Resource
    Electronic Resource
    Simplifying the Formal Structure of UK Income Tax (1997)
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 18 (1997), S. 0 
    Details
    ISSN: 1475-5890
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: 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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1475-5890.1997.tb00267.x
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  • 5
    Electronic Resource
    Electronic Resource
    Financial Markets, Ageing and Social Welfare (1997)
    Oxford, UK : Blackwell Publishing Ltd
    Fiscal studies 18 (1997), S. 0 
    Details
    ISSN: 1475-5890
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: 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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1475-5890.1997.tb00259.x
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  • 6
    Electronic Resource
    Electronic Resource
    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
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: 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.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1475-5890.1997.tb00254.x
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  • 7
    Electronic Resource
    Electronic Resource
    DIVERGENT INEQUALITIES: THEORY AND EMPIRICAL RESULTS (1997)
    Oxford, UK : Blackwell Publishing Ltd
    Review of income and wealth 43 (1997), S. 0 
    Details
    ISSN: 1475-4991
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Widely used summary measures of inequality or the idea of the “disappearing middle class” are potentially misleading. Divergences between evidence cited and conclusions drawn include failing to distinguish between the concepts of inequality and polarization, and using scalar “inequality” measures which are not consistent with rankings based on Lorenz curves. In addition, inappropriate claims about trends in inequality can arise from focusing on only a sub-population such as full-time male workers, and failing to account for sampling variability. These divergences are illustrated using Canadian data on labour incomes over the 1967 to 1994 period.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1475-4991.1997.tb00233.x
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  • 8
    Electronic Resource
    Electronic Resource
    HOUSEHOLD SAVING AND PORTFOLIO CHANGE: EVIDENCE FROM THE 1983–89 SCF PANEL (1997)
    Oxford, UK : Blackwell Publishing Ltd
    Review of income and wealth 43 (1997), S. 0 
    Details
    ISSN: 1475-4991
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: There are few sources of high-quality data on the dynamics of wealth accumulation. This paper uses newly available data from the 1983 89 panel of the Survey of Consumer Finances to examine household saving and portfolio change over the 1980s. Our main findings are as follows. First, median household wealth rose modestly over the period. Second, while overall wealth inequality increased, households in the top 1 percent of the wealth distribution in 1983 saw their share of total wealth decline, probably reflecting turnover among the very wealthy. Third, although age, income, and initial wealth had significant effects in regressions on household saving, a large part of the variation in saving was unexplained. Finally, there were clear life-cycle patterns in the portfolios of assets and liabilities held by households, with younger households acquiring homes, businesses and all types of debts, and older households divesting themselves of these assets and debts.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1475-4991.1997.tb00232.x
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  • 9
    Electronic Resource
    Electronic Resource
    PRIVATE INTERHOUSEHOLD TRANSFERS OF MONEY AND TIME: NEW EMPIRICAL EVIDENCE (1997)
    Oxford, UK : Blackwell Publishing Ltd
    Review of income and wealth 43 (1997), S. 0 
    Details
    ISSN: 1475-4991
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: There is a growing awareness that it is important to understand patterns of family assistance; however, there is still a great deal of information about private transfers that is not known. This study begins to fill this void by presenting results from a new survey and integrating these findings with evidence from recent studies that use other new data sets. It is found that: (i) a large share of households participate in private transfer networks, (ii) a greater amount of financial assistance is provided to lower income family members, (iii) altruism does not fully explain transfer behavior, and (iv) people in their 20s and 30s receive more assistance than people of other ages, even the very old.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1475-4991.1997.tb00234.x
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  • 10
    Electronic Resource
    Electronic Resource
    PRIMARY VERSUS SECONDARY PRODUCTION TECHNIQUES IN U.S. MANUFACTURING (1997)
    Oxford, UK : Blackwell Publishing Ltd
    Review of income and wealth 43 (1997), S. 0 
    Details
    ISSN: 1475-4991
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: In this paper we analyze the determinants of material inputs into individual production activities as a function of their outputs. We use observations on a large cross-section of U.S. manufacturing plants from the Census of Manufactures, including those that make goods primary to other industries, to study differences in production techniques. We find that in most cases material requirements do not depend on whether goods are made as primary products or as secondary products. We thus elucidate support for the commodity technology model as a useful working hypothesis.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1475-4991.1997.tb00235.x
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