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  • Wirtschaftswissenschaften  (82)
  • 1
    Digitale Medien
    Digitale Medien
    Compliance costs for personal income tax in a transition country: the case of Slovenia (2004)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 25 (2004), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The evaluation of taxpayers' compliance costs has grown in significance within tax system research over the last 15 years. In 2001, two surveys of VAT and personal income taxpayers were conducted in Slovenia to evaluate compliance costs for the 2000 fiscal year. This paper presents the results of research into compliance costs for personal income tax in Slovenia. The results show that compliance costs for personal income tax are relatively low, primarily because most taxpayers consider filing their tax declaration to be a simple procedure, which means that consultancy costs are low.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2004.tb00098.x
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  • 2
    Digitale Medien
    Digitale Medien
    Redistributive impact of indirect tax reforms: Greece, 1988–2002 (2004)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 25 (2004), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper assesses the distributional impact of indirect taxes among Greek households between 1988 and 2002, a period that coincides with the introduction of significant reforms in the tax system due to EU membership. The highly differentiated indirect tax structure prevailing at the beginning of the period had distributional benefits over the more simplified 2002 tax structure. The overall inequality of the after-tax welfare distribution has increased by 6–12½ per cent and changes in the indirect tax system seem to explain about half of this increase. The paper also applies a recent method of measuring the distributional impact of relative price changes caused by changes in tax rates of commodities (Newbery, 1995) and establishes that indirect tax reforms introduced since 1988 had an adverse impact on the distribution of purchasing power, which nevertheless seems to be very small.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2004.tb00103.x
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  • 3
    Digitale Medien
    Digitale Medien
    Use of credit and arrears on debt among low-income families in the United Kingdom (2004)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 25 (2004), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Household accumulation of debt and arrears on debt, especially among low-income families, is an extremely topical issue in the UK media and in policy circles. This paper utilises data from the UK's Survey of Low Income Families in order to examine use of credit, and default and arrears, among low-income families with children. It shows how credit use and accumulation of arrears differ between single parents and couples with children, and also between homeowners and renters. It also briefly examines the persistence of arrears on specific forms of credit using the panel element of the data-set, now named the Families and Children Survey.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2004.tb00094.x
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  • 4
    Digitale Medien
    Digitale Medien
    The income elasticity of tax revenue: estimates for income and consumption taxes in the United Kingdom (2004)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 25 (2004), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper provides estimates of individual and aggregate revenue elasticities of income and consumption taxes in the UK over the period 1989–2000. It shows how budgetary changes, including changes to income-related deductions, have substantially affected income elasticities. The estimates of consumption tax revenue elasticities show that changes in consumption patterns over time are important. A merit of the approach used here is that elasticity estimates can be calculated readily from official published sources.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2004.tb00096.x
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  • 5
    Digitale Medien
    Digitale Medien
    The Retail Price Index and the Cost-of-Living Index: testing for consistency in theory and practice (2004)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 25 (2004), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper tests the published section-level price and weight data used in the compilation of the UK retail price index (RPI) for consistency with the theory of the cost-of-living index. We use a non-parametric test of theoretical consistency and bootstrap statistical methods to estimate the probability of consistency.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2004.tb00097.x
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  • 6
    Digitale Medien
    Digitale Medien
    Ageing and the tax implied in public pension schemes: simulations for selected OECD countries (2004)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 25 (2004), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: A key figure suited to measuring intergenerational imbalances in unfunded public pension schemes is given by the ‘implicit tax rate’ imposed on each generation's lifetime income. The implicit tax arises from the fact that, quite generally, pension benefits fall short of actuarial returns to contributions paid to these systems while actively working. Under current pension policies, implicit tax rates will increase sharply for younger generations in most industrialised countries. In this paper, this is illustrated for the cases of France, Germany, Italy, Japan, Sweden, the UK and the USA. Nevertheless, there are remarkable differences across countries regarding both the level of implicit taxes and their development over successive age cohorts, which can be attributed to differences in ageing processes and in the institutional features of national pension systems. In addition, we can demonstrate how effective different approaches to pension reform are in smoothing the intergenerational profile of implicit tax rates.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2004.tb00101.x
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  • 7
    Digitale Medien
    Digitale Medien
    Do welfare-to-work programmes work for long? (2004)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 25 (2004), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Evidence that welfare-to-work programmes in the USA succeed in boosting welfare recipients' earnings at modest cost has helped shape policy in Britain since 1997. So too has the belief that programmes that prioritise moving people into work quickly are more effective than ones that seek to enhance human capital. However, there is little evidence on how long the beneficial effects of programmes persist after individuals leave them. The analysis reported draws on the experience of 64 US welfare-to-work programmes that have all been evaluated using random assignment. It concludes that, on average, these programmes have a positive effect on participants' earnings for five to six years. The effects of ‘work first’ interventions are most marked early on and decline more rapidly than those of programmes emphasising human capital. Nevertheless, work first interventions typically increase earnings received over six years by more than two-and-a-half times that achieved by human capital approaches.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2004.tb00095.x
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  • 8
    Digitale Medien
    Digitale Medien
    Inequality and two decades of British tax and benefit reforms (2004)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 25 (2004), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Microsimulation methods are used to identify the contribution of tax and benefit reforms to the significant growth in UK income inequality since 1979. The total effect turns out to depend crucially on the counterfactual against which the reforms are assessed: compared with the alternative of pure price-indexation, the total effect of reform is small; by contrast, compared with a counterfactual in which benefits rose in line with national income (historically the case before 1979), the effect is substantial – approximately half the total rise in income inequality is explained. The impact of reforms on inequality has varied significantly over time: income tax cuts in the late 1970s and late 1980s increased inequality; direct tax rises in the early 1980s and 1990s, together with increases in means-tested benefits in the late 1990s, reduced it. The robustness of the results to sampling variation and to the measure of inequality used is also investigated.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2004.tb00100.x
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  • 9
    Digitale Medien
    Digitale Medien
    Poverty or preference: what do ‘consensual deprivation indicators’ really mean? (2004)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 25 (2004), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Consensual deprivation indicators assume that there is a broad consensus on what goods/services families should be able to afford, and that an inability to afford those items can measure deprivation. Using data from two British surveys in 1999, this paper makes two arguments. First, there is only limited agreement about which items families should be able to afford. Secondly, different social groups are more (or less) likely to say the absence of a ‘necessity’ is due to choice. Families who cannot afford two or more ‘necessities’ invariably have a number of ‘nonnecessities’, often many. Their patterns of preferences (and spending) are not typical and they are choosing to buy other goods – through preference rather than poverty. Simply checking whether people lack items for any reason provides results empirically as reliable, but subject to similar criticisms.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2004.tb00102.x
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  • 10
    Digitale Medien
    Digitale Medien
    Educational inequality: the widening socio-economic gap (2004)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 25 (2004), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: In this paper, we consider research on links between higher education and family background, focusing particularly on the experiences of two cohorts of individuals born in 1958 and 1970. The findings point to a rise in educational inequality during the period relevant to these two cohorts. Specifically, links between educational achievement and parental income / social class strengthened during this period. Furthermore, a person's actual (measured) ability became a poorer predictor of whether they would get a degree than was previously the case. The expansion of higher education in the UK during this period appears to have disproportionately benefited children from richer families rather than the most able. Furthermore, the labour market success or failure of individuals became more closely connected to their parents' income, revealing a fall in the extent of intergenerational mobility over time.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2004.tb00099.x
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  • 11
    Digitale Medien
    Digitale Medien
    Distributional Implications of Environmental Taxation in Denmark (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Environmental taxes have been introduced in many countries. However, few countries have reached the level of environmental taxation that is seen in Denmark today. This paper analyses the individual taxes as well as the combination of all these taxes and duties related to environmental concerns, including taxes on heating, transport fuels, electricity, water, waste, plastic bags, registration of cars, annual car use and pesticides.The distributional effect of taxes is examined in relation to household income, socio-economic class, residential location and family status. The shifting of the tax structure from high marginal income tax to consumption-based taxes, especially environmental taxes, might have distributional impacts that have not been considered part of the tax policy.The results suggest that in Denmark taxes on petrol and registration duties for cars are progressive, whereas most other environmental taxes are regressive, especially the green taxes on water, retail containers and CO2 emissions.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00092.x
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  • 12
    Digitale Medien
    Digitale Medien
    Tax Amnesties and Income Tax Compliance: The Case of Spain (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The aim of this paper is to evaluate the long-term impact on Spanish individual income tax (IRPF) compliance of the amnesty measures granted in 1991 within the framework of the 1988–91 income tax reform programme. To that end, we combine time-series techniques with outlier detection methods and the Bai and Perron (1998) test for the endogenous estimation of structural breaks. On the basis of the analysis of the monthly IRPF tax collection series from 1979 to 1998, we find that the amnesty had no effect on tax collection in either the short or the long term. By contrast, we find evidence of the permanent positive impact caused by the legislative and administrative measures linked to the IRPF reform process begun in 1988.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00077.x
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  • 13
    Digitale Medien
    Digitale Medien
    Who Will Pay for Long-Term Care in the UK? Projections Linking Macro- and Micro-Simulation Models (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The long-term care funding system continues to attract much debate in the UK. We produce projections of state and private long-term care expenditure and analyse the distributional impact of state-financed care, through innovative linking of macro- and micro-simulation models. Variant assumptions about life expectancy, dependency and care costs are examined and the impact of universal state-financed (‘free’) personal care, based on need but not ability to pay, is investigated. We find that future long-term care expenditure is subject to considerable uncertainty and is particularly sensitive to assumed future trends in real input costs. On a central set of assumptions, free personal care would, by 2051, increase public spending on long-term care from 1.1 per cent of GDP to 1.3 per cent, or more if it generated an increase in demand. Among the care-home population aged 85 or over, the immediate beneficiaries of free personal care would be those with relatively high incomes.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00089.x
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  • 14
    Digitale Medien
    Digitale Medien
    Comparing Investments in New Transport Infrastructure: Roads versus Railways? (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper contributes to the debate on investment in transport infrastructure and the allocation of public funds between road and railway projects. We model the two options and provide a consistent framework to appraise investment in typical new inter–urban road and rail projects. Our results suggest that road improvements have substantially higher returns than railway schemes. These findings cast doubt on the rationale of the new transport policy for the UK, which proposes to allocate more public funds to the (private) railways than total new investment in strategic roads.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00085.x
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  • 15
    Digitale Medien
    Digitale Medien
    The Distribution of Wealth of Older Self-Employed Britons (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Little is known about the wealth of older self-employed people, despite growing interest in this labour market group. This paper utilises the British Retirement Survey to fill the gap by providing novel estimates of their lifetime wealth. The findings dispel the idea that the self-employed live in poverty; indeed, they seem to be a relatively wealthy group, holding a broad spread of assets and subject to moderate lifetime wealth inequality. These findings may help inform modelling of retirement behaviour of this group, as well as pension policy design.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00075.x
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  • 16
    Digitale Medien
    Digitale Medien
    Symposium on Welfare Reform under the Labour Government: Part II, Editorial Note (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00079.x
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  • 17
    Digitale Medien
    Digitale Medien
    Ownership and Production Costs: Choosing between Public Production and Contracting-Out in the Case of Swedish Refuse Collection (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Many comparisons of public and private firms use a public/private ownership dummy variable to capture cost differences. If, however, public and private firms use different production technologies, the dummy-variable approach is misspecified. Data from public and private firms should not be pooled. Secondly, selectivity bias may arise, making it more difficult to identify cost differentials that actually exist. Thirdly, if data should be pooled, the resulting empirical model may be logically inconsistent. This paper compares public and private firms using the refuse collection costs of 170 firms in 115 Swedish municipalities. First, public production costs were 6 per cent lower than private production costs. Secondly, cost differences did not affect producer choice. It is crucial to adjust for selectivity. Data for private and public firms should not be pooled. The dummy-variable model is misspecified.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00091.x
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  • 18
    Digitale Medien
    Digitale Medien
    Fiscal Decentralisation and Economic Growth in High-Income OECD Countries (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Among the majority of high–income OECD countries, the degree of fiscal decentralisation has converged over the last 30 years towards an intermediate level. The theoretical arguments for and against fiscal decentralisation point to explanations for this tendency, because both extreme decentralisation and extreme centralisation are associated with disadvantages for economic growth. Hence, the observed trend of convergence would be growth–promoting. The paper analyses the long–run empirical relationship between per capita economic growth, capital formation and total factor productivity growth, and fiscal decentralisation for the high–income OECD countries. The evidence supports the view that the relationship is positive when fiscal decentralisation is increasing from low levels, but then reaches a peak and turns negative. A policy implication is that policy–makers in several countries with relatively low degrees of fiscal decentralisation could possibly mobilise growth reserves by increasing it.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00084.x
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  • 19
    Digitale Medien
    Digitale Medien
    Increasing Support for Those on Lower Incomes: Is the Saving Gateway the Best Policy Response? (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The government is committed to introducing a new savings account for people on lower incomes. This will provide a strong incentive for eligible individuals to save, or at least to hold financial assets, in these accounts. This paper describes possible rationales for this government intervention. It then presents new evidence on the characteristics of people with lower incomes and finds that many already have some financial assets, while those who do not often appear to have good reasons for why they may not want to be currently saving. The result is that the proposed Saving Gateway will be extremely difficult to target at those who might benefit in the way the government hopes. The danger is that the policy will be expensive relative to the number of genuine new savers and savings that it generates.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00082.x
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  • 20
    Digitale Medien
    Digitale Medien
    Simplicity versus Fairness in Means Testing: The Case of Civil Legal Aid (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: For most state financial benefits, the making of any payment, or its level, depends upon a means test to assess the applicant's income or wealth. Attempts to make such tests fair often lead to procedures that are complicated to administer and confusing for the applicant. This paper describes the analysis underlying a review of means testing for civil legal aid in England and Wales, to achieve considerable simplification without sacrificing fairness.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00090.x
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  • 21
    Digitale Medien
    Digitale Medien
    Tax Structures and FDI: The Deterrent Effects of Complexity and Uncertainty (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper measures the distortionary and distributional effects of housing subsidies in the Netherlands. Its broad scope allows us to discuss the results in the light of the main justifications for subsidising housing, i.e. the merit–good argument, external effects and the distribution motive. Our measurements reveal some patterns of subsidisation that seem difficult to justify on these grounds. This applies especially to the differences between subsidisation of rental and owneroccupied housing and between mortgage– and equity–financed ownership. Moreover, the inelastic supply of housing in the Netherlands entails that subsidisation has only a limited effect on promoting housing quality.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00087.x
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  • 22
    Digitale Medien
    Digitale Medien
    An Economic Analysis of the UK Landfill Permits Scheme (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
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    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The UK will introduce in 2004 a system of tradable permits for the landfill of municipal waste, in response to an EU directive setting limits on such activity. Tradable permits are becoming an increasingly popular method of dealing with some environmental issues — for example, sulphur dioxide (SO2) emissions in the USA. This paper describes the background to the landfill proposals and provides an analysis of how the permit system might work. Estimates are made of the possible savings in compliance costs of a permit system compared with a conventional ‘command–and–control’ approach. These estimates are subject to a considerable degree of uncertainty, related to factors discussed in the paper.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00088.x
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  • 23
    Digitale Medien
    Digitale Medien
    Does Privatisation Matter? The Long-Term Performance of British Telecom over 40 Years (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: In this paper, we offer and discuss new evidence on the performance of British Telecom (BT) before and after privatisation. We use a unique data-set based on company accounts over 40 years (1960–99) and original additional company data on several variables. We focus particularly on output, prices, revenues, costs, employment, productivity, profits and investment. Our key findings are that operating profits (i.e. gross profits before interest and tax) were remarkably stable before and after divestiture, and that ownership change per se had little discernible impact on productivity trends, particularly between 1984 and 1991. Major changes in performance after 1991 were, however, related to variations in financial arrangements, competition and regulatory pressure. This allows us to regard the BT case history as a natural experiment on the relative importance of privatisation, liberalisation and regulation.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00083.x
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  • 24
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    Digitale Medien
    The Distribution of Public Expenditure across the UK Regions (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The distribution of UK revenue to the regional and territorial governments, administrations and authorities that spend the money is based on a hotchpotch of badly designed formulae. This is widely recognised. The Barnett formula, which allocates money to the devolved territories, has been attacked from all sides, its consequences described as ‘terribly unfair’ by its progenitor, Lord Barnett. The mechanism by which resources are distributed to local authorities within the English regions has been abandoned by the government, although its replacement has not yet been determined. This paper argues that a common basis for government spending across the regions and territories of the UK will be more equitable and efficient, and may even depoliticise the financial framework of the UK.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00076.x
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  • 25
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    Digitale Medien
    Social Security Design in the UK: What is optimal? (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper uses a simple model of how households at different points on the income distribution make decisions about saving and labour supply to illustrate some of the problems government faces in designing social security systems. We show simulation results, which highlight the costs and benefits of alternative pension and income support regimes, and analyse what is happening in the UK in the light of the results.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00080.x
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  • 26
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    Digitale Medien
    The Role of the Personal Tax System in Old-Age Support: A Survey of 15 Countries (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper examines the tax treatment of pensioners in 15 industrialised countries. Using a standard methodology, it calculates the average and marginal tax rates of older people and compares them with those of people of working age. These are then combined with a model of pension entitlements in different countries. This shows that tax differentials play an important role in old-age support. We discuss the appropriate way for the tax system to support pensioners and the implications for the tax treatment of private pensions.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00074.x
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  • 27
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    Digitale Medien
    The Analysis of Welfare Effects of an Environmental Product Tax: An Application to the Taxation of Car Tyres in Hungary (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: A sophisticated welfare analysis developed by Morris and Kis (1996) is presented here for the study of the effect of a product charge tax on the car tyre market in Hungary. The analysis is extended and complemented in this paper by, first, using the AIDS model and an algorithm developed by Galarraga and Markandya (2000) to estimate demand elasticities from limited data and, second, including the income effects into the analysis. The latter does not have much impact on the results but the generalisation of the model might be useful for the analysis of different goods where the proportion of income spent on them is more important.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00078.x
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  • 28
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    Digitale Medien
    The Performance of the Foreign-Owned Sector of UK Manufacturing: Some Evidence and Implications for UK Inward Investment Policy (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper analyses the reported performance of foreign-owned manufacturing subsidiaries in the UK between 1994 and 1998. The paper is set in the context of uncertainty about the performance of some foreign-owned sectors of UK manufacturing and the implications of this performance for the beneficial spillover effects sought by policy-makers from foreign-owned capital. Japanese-owned subsidiaries are the focus of particular attention, with reported profits and tax liabilities significantly below those of subsidiaries from other national sources. The wider ramifications of this finding are analysed for the UK case, particularly in terms of the need to take into account the wider exchequer effects of inward investment in the general evaluation of the financial assistance provided to foreign firms.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00093.x
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  • 29
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    Digitale Medien
    Measuring Housing Subsidies: Distortionary and Distributional Effects in the Netherlands (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper measures the distortionary and distributional effects of housing subsidies in the Netherlands. Its broad scope allows us to discuss the results in the light of the main justifications for subsidising housing, i.e. the merit–good argument, external effects and the distribution motive. Our measurements reveal some patterns of subsidisation that seem difficult to justify on these grounds. This applies especially to the differences between subsidisation of rental and owneroccupied housing and between mortgage– and equity–financed ownership. Moreover, the inelastic supply of housing in the Netherlands entails that subsidisation has only a limited effect on promoting housing quality.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00086.x
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  • 30
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    Digitale Medien
    Citizenship and Social Security (2003)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 24 (2003), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The aim of this paper is to elucidate the idea of citizenship that lies behind the Labour government's welfare reforms. There has been no proper statement about this from the government, so the paper is an attempt to make explicit what is latent in the reforms. It does this partly historically by looking at ideas of citizenship that have been presupposed in the development of the British Welfare State. It is claimed that there are two rather different approaches to be discerned: one sees citizenship as a basic status, which in turn is the basis of entitlement; the other view is that citizenship is something that has to be developed or achieved, typically by participation in the labour market and by discharging obligations. This distinction is then used more analytically to assess some of the welfare reforms and to indicate possible sources of future difficulty and tension in so far as the government embraces the obligation-oriented view of citizenship.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2003.tb00081.x
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  • 31
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    Digitale Medien
    Social security in the UK under New Labour: what did the Third Way mean for welfare reform? (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: In 1997, the Labour Party was elected in the UK with few explicitly articulated ideas about social security reforms. This paper reviews the large number of subsequent reforms to social security, and argues that some consistent themes have emerged. A commitment to keep to the tight spending plans of the previous, Conservative, administration left little scope for increases in benefit spending during the first two years in office. Since that time, increases in the generosity of some social security programmes have been directed towards achieving certain goals. An emphasis on encouraging paid work has been a consistent theme, whilst aims of reducing poverty rates for children and pensioners have been emphasised since 1999. Spending to achieve these goals has often been directed through means-tested programmes, and there has been a related weakening of the link between paid National Insurance contributions and benefit entitlements. It remains to be seen whether reforms to the process of income assessment will increase take-up.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00071.x
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  • 32
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    Digitale Medien
    Accrual accounting and Australian fiscal policy (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Australian governments have recently moved from cash accounting to accrual accounting. Accrual accounting has been accompanied at the national government level by the introduction of a new key fiscal policy measure: the ‘fiscal balance’. This paper explains and evaluates this new fiscal measure. It concludes that, given the present fiscal policy of the Australian government, fiscal balance is a superior fiscal policy measure to the ‘cash’ budget balance measure which it replaced. However, from the alternative ‘golden rule’ policy standpoint, fiscal balance is not a meaningful fiscal policy measure — although its stock counterpart, net financial liabilities, certainly is.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00062.x
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  • 33
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    Digitale Medien
    Local fiscal equalisation based on fiscal capacity: the case of Austria (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper deals with local fiscal equalisation in Austria. The system of intergovernmental relations in Austria includes different regulations in order to equalise differences in the fiscal capacity of the municipalities. This leads to so-called ‘compensation effects’, because additional revenues from a local government's own tax are (at least partly) compensated by losses from equalisation grants. This paper carries out a detailed analysis of these compensation effects. It is shown that they create strong fiscal disincentives for the local governments: on average, 55 per cent of additional revenues from the communal tax (which is the most important of a local government's own taxes) are compensated by losses of equalisation grants. In extreme cases, local governments can lose up to 144 per cent of the additional tax yields collected. These local governments would be better off if they made no effort to increase their tax base.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00056.x
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  • 34
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    Digitale Medien
    Symposium on Welfare Reform under the Labour Government: Part I, Editorial Note (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This symposium arises from a one-day conference held at the Institute for Fiscal Studies on 22 May 2002. The papers presented on that day considered the social security reforms during the first term of the Labour government from a number of perspectives. The three articles published here — and the further three that will follow in Part II of the symposium — are drawn from a broader range of disciplines than is usual for Fiscal Studies papers.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00070.x
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  • 35
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    Digitale Medien
    Trends in British public investment (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: British public investment has declined sharply both as a share of GDP and as a share of government spending since the 1970s. Only part of this decline is explained by privatisation, which transferred some public investment to the private sector. More important was the very large and permanent reduction in public house-building between the mid-1970s and the early 1980s. Between the late 1980s and the early 1990s, the rate of public investment recovered somewhat, but after that time it declined again, reaching a record low in 1999. The most recent decline in public investment has affected a range of central government programmes, and it has not been significantly offset by investment under the Private Finance Initiative. The government now plans to increase investment spending, although levels look set to remain low by historical standards for some time to come.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00063.x
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  • 36
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    Digitale Medien
    The restructuring and privatisation of British Rail: was it really that bad? (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper uses a social cost-benefit analysis (SCBA) framework to assess whether rail privatisation in Britain has produced savings in operating costs. The paper shows that major efficiencies have been achieved and consumers have benefited through lower prices, whilst the increased government subsidy has been largely recouped through privatisation proceeds. We also find that output quality is no lower (and is probably better) than under the counterfactual scenario of public ownership (pre-Hatfield). The achievement of further savings is key to delivering improved rail services in the future. This paper finds that a privatised structure, where shareholders demand a return on their investment, has led to significant improvements in operating efficiency. It remains to be seen whether the new regime, with a not-for-profit infrastructure owner, will deliver the same efficiency improvements.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00069.x
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  • 37
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    Digitale Medien
    Pot of gold or winner's curse? An event study of the auctions of 3G mobile telephone licences in the UK (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Commentators have suggested that the winning companies in the UK 3G mobile telephone auction overpaid for their licences. However, event-study method using the market model under ordinary least squares (OLS), robust and structural time-series estimation yields no systematic evidence of the ‘winner's curse’. Positive as well as negative one-day wealth effects are observed amongst both winners and losers, and there is no lasting adverse market reaction to the winners, taken as a group. We conclude there is no case for easing the regulatory stance in the industry on grounds that the winners paid too much.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00068.x
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  • 38
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    Digitale Medien
    Following or Leading Public Opinion? Social Security Policy and Public Attitudes Since 1997 (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper examines New Labour's social security and related policies since 1997 in the light of evidence on public attitudes. The list of measures where policies have been in or have come into line with public attitudes is much longer than the list of measures where policies have been out of line with public attitudes or appear to have led them. One interpretation is that policy has been led by opinion surveys and focus groups, with opportunities lost to take more radical action and then persuade people of the need and justification for it. An alternative would be that policy has navigated with the grain of some of the more progressive parts of public opinion to achieve a result that has carried the public with it, in a way that would not have been sustainable if there had simply been an increase in the generosity of an unreformed social security system.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00072.x
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  • 39
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    Digitale Medien
    The Croatian profit tax: an ACE in practice (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper discusses the experience of Croatia in applying, from 1994 to the beginning of 2001, a profit tax that was charged only on equity income in excess of an imputed normal return - and was thus, in essence, an ‘Allowance for Corporate Equity’ (ACE) scheme of the kind advocated by the IFS Capital Taxes Group and others. The computation of taxable profit under this system is summarised, and the theoretical attractions of the system are described. The paper then discusses a variety of criticisms that were made of the system in Croatia, including an alleged bias in favour of capital-intensive enterprises (and, in particular, large State-owned enterprises with overvalued assets), international complications, the complexity of the computations of taxable profit, the possibility that the rate of protective interest was set at an inappropriate level, and excessive revenue cost.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00066.x
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  • 40
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    Digitale Medien
    Does an employer training levy work? The incidence of and returns to adult vocational training in France and Britain (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: We examine two different policy regimes towards continuing vocational training for the adult workforce: policy in France has been interventionist, using an employer training levy since the 1970s, whereas British policy has relied largely on individual initiatives for training investment by employers and workers.We begin with a review of the theory of vocational training, indicating why market failure and underprovision are the likely outcome and signalling types of corrective policy that might be adopted. We set up hypotheses about the likely impact of policy in France relative to Britain to provide a framework for evaluation. We present a detailed comparison of the two systems in observed training incidence and the returns to training captured by workers and employers, drawing on a wide range of econometric studies. We conclude with an assessment of the employer training levy in France and suggest ways it could be modified if adopted in Britain.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00060.x
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  • 41
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    Digitale Medien
    Targeting welfare in Italy: old problems and perspectives on reform (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper has two principal objectives. Using a tax-benefit microsimulation model and the 1998 micro data of the Bank of Italy survey of household income and wealth, we first study the distributional effects of the current Italian income maintenance system and highlight its main defects and limitations, concerning in particular its unequal coverage of the population and its low efficiency in fighting poverty. The second aim is to describe and analyse the reforms recently implemented in this field; in particular, the Italian government has reformed the targeting criteria and introduced three new cash transfers. We describe these reforms both in their institutional characteristics and in their likely distributional consequences, and examine whether and to what extent they are able to overcome the shortcomings of the current system.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00054.x
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  • 42
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    Digitale Medien
    The economic costs and benefits of UK defence exports (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This study examines the economic costs and benefits to the UK of a 50 per cent cut in UK defence exports from the average level of 1998 and 1999. The net impact on the government budget is estimated to be an ongoing loss of between around £40 million and £100 million a year: around 0.2–0.4 per cent of the total UK defence budget. In addition, there is estimated to be a one-off net adjustment cost, spread over five years, of between £0.9 billion and £1.4 billion. A further more speculative adjustment cost (estimated at around £1.1 billion) could result if the loss of income associated with the ‘terms-of-trade£ effect were also included. In terms of the wider debate about defence exports, the results of this study suggest first that the economic effects of the reduction in defence exports are relatively small and largely one-off, and secondly that the balance of arguments about UK defence exports should be determined mainly by non-economic factors.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00064.x
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  • 43
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    Digitale Medien
    Left out in the cold? New energy tariffs, low-income households and the fuel poor (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Two new gas tariffs were introduced in 2000, with contrasting effects. One abolished a fixed standing charge, while the other, specifically targeted at low-income consumers, introduced a preset charge, independent of fuel consumption, for eligible consumers. We analyse the effect of the abolition of the standing charge on different household groups, including the fuel poor, the current focus of government and regulatory policy. We find that while low-income groups have benefited more than others from abolition of the standing charge, the fuel poor have gained less than average. We contrast this with the other targeted preset charge scheme.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00058.x
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  • 44
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    Digitale Medien
    Gender implications of current social security reforms (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper examines some current reforms to social security benefits / tax credits and changes to employment provisions from a gender perspective. It analyses tensions between the trend towards ‘individualisation’ and growing emphasis on the couple/household as a policy focus.New tax credits change the distribution of resources within many couples. Incentives to work for some second earners should improve; but extending in-work subsidies to childless couples raises questions. Payment of child tax credit to the ‘main carer’ has been welcomed, though the implications of joint ownership of tax credits are unclear, and joint assessment will be extended.Many claimants' partners can now access employment services. However, this is aimed at reducing the number of workless households rather than expanding individuals' opportunities. Joint claims for jobseeker's allowance, and work-focused interviews, involve increased responsibilities for partners but no right of access to individual income. A more consistent critical analysis of reform from a gender perspective is required.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00073.x
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  • 45
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    Digitale Medien
    Simplifying the personal income tax system: lessons from the 1998 Spanish reform (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Governments often try to reduce the complexity of personal income tax systems by decreasing the number of tax filings. The 1998 reform of the Spanish income tax system has followed this approach by adjusting withholding on earned income to the income tax liability. In this paper, we assess to what extent the reform has fulfilled its purposes, making use of a micro-simulation tax-benefit model for Spain, ESPASIM. The number of individuals exempt from filing a tax return has been reduced to around half of the total number of taxpayers. However, the quantity of tax returns sent to the tax administration has not changed so much because the new withholding system adjusts taxes for only 29 per cent of those exempt. Moreover, the new system increases the overall excess of tax withholding by 1.5 billion euro. We also study alternative reforms that could achieve better results than the one implemented.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00067.x
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  • 46
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    Digitale Medien
    Should central government seek to control the level of local authority expenditures? (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Should local authorities be free to determine their expenditure, provided they finance changes in spending by changes in local taxation? We set up a theoretical framework to analyse this issue, and discuss three arguments that have been put forward for central control of such spending. The first relates to tax spillovers, the second to distributional effects combined with imperfect local democracy and the third considers self-interested local politicians. While these arguments cannot be entirely dismissed, they are subject to numerous qualifications and, if correct, would imply the desirability of a number of policies other than expenditure capping.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00061.x
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    Unemployment and workers' compensation programmes: rationale, design, labour supply and income support (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: I examine the unemployment insurance (UI) and workers' compensation (WC) insurance programmes, concentrating on labour supply, insurance and income redistribution. UI and WC increase the time employees spend out of work. Elasticities of lost work time that incorporate both the incidence and duration of claims are centred at 1.0 for UI and between 0.5 and 1.0 for WC. These elasticities are larger than elasticities typically found in studies of wage effects on hours worked by men, probably because UI and WC lead to short-run variation in wages with mostly a substitution effect and the programmes alter the participation margin. Some good evidence suggests that UI smooths the consumption of the unemployed and more clearly indicates that UI progressively redistributes resources. There is substantial evidence that injured workers suffer material hardships even with WC programmes, but research has not provided an overall picture of the insurance and redistributive aspects of WC.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00053.x
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  • 48
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    Digitale Medien
    Targeting fuel poverty in England: is the government getting warm? (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper examines the cost-effectiveness of the new Home Energy Efficiency Scheme (HEES), a key component of the UK government's Fuel Poverty Strategy. The impact on the fuel poverty gap is simulated using data on a large-scale and representative sample of households in England. The scope for improving the scheme's targeting is considered by examining the optimal allocation of grants between households. The extent to which these potential gains might be achieved in practice using pragmatic criteria for distributing grants, and the implications of taking into account the dynamics of fuel poverty and the self-selection of grant applicants, are also explored. The current scheme is unlikely to have a very significant impact on fuel poverty, and considerable gains could be achieved by redesigning HEES, although the paper also highlights the difficulties involved in efficient targeting, including some additional complications not encountered in the analysis of more traditional anti-poverty measures.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00065.x
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  • 49
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    A conceptual framework for understanding global and transnational public goods for health (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The paper presents two taxonomies for classifying global and transnational health-promoting activities according to three parameters of publicness — non-rivalry of benefits, non-excludability of non-payers and the aggregation technologies. Based on these taxonomies and their implications for efficiency and equity, this paper identifies the need for international cooperation in some, but certainly not all, areas concerning the provision of such health-promoting activities. Additionally, institutional responses are evaluated in light of the various health-promoting activities. The roles of multilaterals, non-governmental organisations, foundations and nations are addressed. A host of current global health issues — for example, public-private partnerships, international orphan drug legislature and patent protection — are addressed.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00059.x
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  • 50
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    Digitale Medien
    The tax treatment of UK defined contribution pension schemes (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The paper aims to clarify the tax status of pension schemes in the UK and, by using economic and other arguments, to establish a theoretical benchmark that could be considered the ‘appropriate’ tax regime for pension saving. We consider existing tax regimes for saving (such as the ‘ISA’ regime) and theoretical regimes (such as a pure expenditure tax and a comprehensive income tax) and we compare the costs different tax regimes impose on defined contribution pension schemes.We conclude that an expenditure tax is an appropriate benchmark tax regime for pension saving, and that other tax regimes impose additional financial as well as administrative costs.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00055.x
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  • 51
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    UK policy coordination: the importance of institutional design (2002)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 23 (2002), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper considers the principles that underpin the design of the UK's macroeconomic framework, with particular emphasis on the importance of good institutional design in ensuring effective coordination of monetary and fiscal policy when an independent Bank of England Monetary Policy Committee has operational responsibility for setting interest rates. The theoretical literature on policy coordination finds that the cost of central bank independence is less monetary-fiscal coordination. We argue that once account is taken of the institutional arrangements, this conclusion does not hold for the UK. In fact, the UK macroeconomic policy framework represents a significant improvement in policy coordination through mechanisms that allow for greater transparency and accountability in policy-making. Among the measures discussed in the paper is the role of the Treasury Representative on the Bank of England Monetary Policy Committee.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2002.tb00057.x
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  • 52
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    Funding a PAYG pension system: the case of Italy (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Italy is characterised by a mature pay-as-you-go social security system and by particularly adverse population projections. Given these trends, the social security contribution rate is expected to increase above its current high level. This hinders the development of employer-provided pension funds and introduces a significant wedge between labour cost and earnings that discourages both labour demand and labour supply. Any proposal to reduce payroll taxes and to reform the system in the direction of partial funding has to cope with the state of Italian public finances. Italy has to comply with the Stability and Growth Pact that imposes constraints on budget deficit and debt trends. Using micro data from the Bank of Italy's Survey of Household Income and Wealth and official population projections, we estimate future employment trends under different demographic and macroeconomic scenarios and compute the cost of the transition. We show that it would be substantially reduced if positive effects on employment were induced by the payroll tax reduction.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00050.x
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  • 53
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    Digitale Medien
    A Perspective on UK Productivity Performance (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The paper reviews recent UK productivity performance using insights from new growth economics and its embodiment in growth accounting techniques. The sources of the UK labour productivity gap are found to differ across countries; broad capital per worker plays a larger part with regard to France and Germany while innovation matters more compared with the USA. The role of incentive structures is examined and the importance of competition as an antidote to agency problems in UK firms is highlighted. Current UK policy is reviewed and the need to address government as well as market failures is stressed.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00043.x
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  • 54
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    Digitale Medien
    The New Economy: Reality and Policy (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper concerns the new economy (alias the knowledge-based economy). I examine the different meanings attached to the new economy term and the evidence surrounding it, concentrating on the upsurge in US productivity growth between 1995 and 2000. I argue that the reports of the death of the new economy have been greatly exaggerated. There is evidence that information technology has transformed the US economy and is thus likely to have a strong impact on the UK economy in coming years. I discuss how elements of public policy should adapt to these economic changes, both in terms of an overall framework and in applications to specific areas (technology policy, human capital policy, competition policy and industrial policy). The new economy is a place of hope and fear. The hope is that policy activism can cement in potential productivity gains; the fear is that government actions will not mitigate the seemingly ineluctable pressures towards social exclusion.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00044.x
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  • 55
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    Digitale Medien
    Indirect tax reform and the role of exemptions (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper examines the question of whether indirect tax rates should be uniform, using four different modelling strategies. First, marginal tax reform is examined. This is concerned with the optimal direction of small changes in effective indirect tax rates and requires considerably less information than the calculation of optimal rates. Second, the welfare effects of a partial shift from the current indirect tax system in Australia towards a goods and services tax (GST) are considered, with particular emphasis on differences between household types and the role of exemptions. Third, in view of the stress on a distributional role for exemptions of certain goods from a GST, the potential limits to such redistribution are considered. The fourth approach examines the extent of horizontal inequity and reranking that can arise when there are non-uniform tax rates. These inequities arise essentially because of preference heterogeneity.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00049.x
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  • 56
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    The distributional impact of social transfers in the European Union: evidence from the ECHP (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Social transfers vary enormously across the European Union, as has been demonstrated in earlier research. This paper analyses the comparative effects of these transfers on inequality and poverty, using consistent household data. The analysis shows that the distributional impact of these transfers is greater in countries that spend a higher proportion of their GDP on them, but that there are other important determinants, including the extent of means testing, the distribution of funds between different types of transfer and the degree of targeting for each transfer. It also shows that effective targeting can be achieved without high levels of means testing.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00052.x
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  • 57
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    Digitale Medien
    The Internationalisation of UK R&D (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Policies to promote research and development (R&D) are high on the government's agenda. R&D and innovation are seen as key drivers of economic growth and important for raising UK productivity. This paper considers recent trends in UK R&D performance. We show that UK R&D is more internationalised than that of other G5 countries and is becoming increasingly so at a faster rate. A rising share of UK R&D is funded from abroad and UK firms are undertaking more of their R&D overseas. Using an international panel of countries, we show that R&D in one country responds to a change in the price in another ‘competitor’ country. This suggests that UK innovation policies could play an important role in determining whether increasingly footloose R&D locates in the UK or moves overseas.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00045.x
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  • 58
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    Digitale Medien
    Expenditure on healthcare in the UK: A review of the issues (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This review examines the performance of the UK healthcare system. After presenting data on the level and distribution of resources, three topics are examined. The first is the lessons from international comparisons of evidence on expenditure, equity and healthcare outcomes. The second is the lessons from the recent internal market reforms. The third is the lessons from an analysis of the role for private finance in UK healthcare. The review concludes that economists and policymakers need to focus more attention on the relationship between healthcare inputs — expenditure — and health outcomes, and, within this, on the incentives facing suppliers and demanders of healthcare.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00037.x
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  • 59
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    Digitale Medien
    What we spend and what we get: Public and private provision of crime prevention and criminal justice (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: In this paper, we consider a number of issues regarding crime prevention and criminal justice. We begin by considering how crime is measured and present both general and specific evidence on the level of crime in a variety of countries. Crime is pervasive and varies substantially across countries. We outline the arguments for some public role in crime prevention, enforcement, prosecution, defence, adjudication and punishment. We consider the relative roles of the public and private sectors in crime control and criminal justice. We discuss various measures for the effectiveness of the criminal justice system. We conclude by suggesting some potential areas for research.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00033.x
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  • 60
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    Digitale Medien
    The restructuring and privatisation of the electricity distribution and supply businesses in England and Wales: a social cost-benefit analysis (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: In December 1990, the 12 regional electricity companies — responsible for the distribution and supply of electricity in England and Wales — were privatised. For the first few years following privatisation, real prices, profits and costs in the industry rose. Following two Price Control Reviews, prices have now fallen sharply and there have been substantial reductions in costs and more recently in profits. This paper attempts to conduct a social cost–benefit analysis of the privatisation by examining actual and predicted falls in costs over the period to 2005. We conclude that the privatisation did yield significant net benefits but that these were unevenly distributed across time and groups in society. Relative to our preferred counterfactual, consumers experience slightly lower prices and the government gains £5 billion in sale proceeds and net taxes. However, consumers begin to gain only from 2000.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00036.x
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  • 61
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    Digitale Medien
    The development of competition in the English and Welsh water and sewerage industry (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper examines the introduction of competition into the English and Welsh water and sewerage industry following privatisation of the 10 regional water authorities in 1989. It outlines the development of comparative, capital and product market competition, arguing that the greatest opportunities now lie with the last through the introduction of common carriage agreements, the extension of Inset appointments and the introduction of transferable abstraction licences. Despite competitive innovations, the industry remains highly regulated, complex and difficult to enter. One of Ofwat's outstanding challenges for the next decade is to examine the means by which the regulatory burden might be lightened and barriers to entry lowered, to encourage potential entrants to compete with incumbents.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00039.x
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  • 62
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    Digitale Medien
    Comparing in-work benefits and the reward to work for families with children in the US and the UK (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The income transfer systems for low-income families in the US and the UK try both to reduce poverty and to encourage work. In-work benefits are a key part of both countries' strategies through the earned income tax credit and the working families' tax credit (and predecessors) respectively. But tax credits are only one part of the whole tax and welfare system. In-work benefits, taxes and welfare benefits combine in both countries to provide good financial incentives for lone parents to do minimum-wage work, but poorer incentives to increase earnings further. But direct comparisons of budget constraints hide important points of detail. First, not enough is known about what determines take-up of in-work benefits. Second, the considerable differences in assessment and payment mechanisms and frequency between EITC and WFTC mean that low-income families in the US and the UK may respond very differently to apparently similar financial incentives.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00034.x
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  • 63
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    Measuring the Cost-Effectiveness of an R&D Tax Credit for the UK (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper investigates the economic impact of the government's proposed new UK R&D tax credit. We measure the benefit of the credit by the effect on value added in the short and long runs. This is simulated from existing econometric estimates of the tax-price elasticity of research and development (R&D) and the effect of R&D on productivity. For the latter, we allow R&D to have an effect on technology transfer (catching up with the technological frontier) as well as innovation (pushing the frontier forward). We then compare the increase in value added to the likely exchequer costs of the programme under a number of scenarios. In the long run, the increase in GDP far outweighs the costs of the tax credit. The short-run effect is far smaller, with value added only exceeding cost if R&D grows at or below the rate of inflation.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00047.x
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  • 64
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    Digitale Medien
    Regulatory reform of the UK gas market: The sase of the storage auction (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The UK gas industry has undergone major changes since it was privatised in 1986 as a fully integrated monopoly. The most significant of these has occurred not as a result of the privatisation legislation but by the intervention of the ordinary competition authorities in support of an active industry regulator. While price capping continues to be used as the primary instrument for welfare protection against the still substantial monopolistic powers of the incumbent, new competition (which has been positively encouraged) has had the greater impact on prices and choice. Recently, however, the regulator has encouraged the use of auctions for the sale of storage capacity. This paper considers the merits of auctions and makes a tentative evaluation of their effectiveness. Further use of auctions is recommended but reserve prices are considered inappropriate where monopoly power still remains.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00040.x
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  • 65
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    Digitale Medien
    Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988–93 (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Between 1988 and 1993, the Belgian personal income tax system and the indirect tax system were reformed to a considerable extent. We use microsimulation models to investigate the impact of the reform on the liability progression and the redistributive effect of the combined tax system. The redistributive effect of personal income taxes decreased, notwithstanding an increase in liability progression. For indirect taxes, both the liability regressivity and the reverse redistributive effect have been enhanced. We use recently developed statistical tests to gauge the significance of the observed changes.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00035.x
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  • 66
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    Digitale Medien
    Annuity Markets and Retirement Security (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The growing importance of defined contribution pension arrangements has drawn increased attention to the means by which retired people draw down their assets. Current UK law requires annuitisation of at least a fraction of defined contribution plan accumulations. Annuity markets have recently attracted some criticism with respect to pricing and the available range of product options. This paper describes a key feature of voluntary annuity markets: the presence of ‘adverse selection’. This is the tendency of annuitants to live longer than non-annuitants, since individuals who know that they are likely to die soon do not purchase annuities. The paper presents information that quantifies the importance of adverse selection in the setting of private annuity prices and discusses the role of compulsory annuitisation requirements in reducing it. Requiring individuals to participate in the annuity market can reduce selection effects, at the cost of reducing individuals' range of retirement income options.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00042.x
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  • 67
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    Digitale Medien
    From Micro to Macro: Public Polices and Aggregate Economic Performance (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper provides an overview of the link between policy and economic growth. It stresses that while growth, as measured and discussed, is a macroeconomic phenomenon, the best available evidence of policy effectiveness is typically from studies using micro data. It also reiterates the message that divergence between private and social returns is a key part of the evidence needed to discuss what kinds of policy intervention are desirable.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00046.x
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  • 68
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    Digitale Medien
    After the death of inflation: will fiscal drag survive? (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Declining inflation rates might have negative consequences for tax revenues. Phenomena such as the inflationary bracket creep in a progressive income tax system do not work any longer. With this background, the paper analyses the extent of fiscal drag for OECD countries since 1965. Some consideration of the role of money illusion and indexation in this context lays the theoretical base. A framework is presented that allows for the classification of fiscal structures with regard to the type of fiscal drag. The subsequent econometric panel analysis is performed for total and disaggregated government revenues. The results back theoretical considerations of inflation's impact on different kinds of taxes, which tends to be positive for individual income taxes and social security contributions and is negative for corporate income taxation. The paper concludes that both declining inflation and changing tax structures limit the potential for future fiscal drag.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00051.x
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  • 69
    Digitale Medien
    Digitale Medien
    Symposium on regulation and competition in utility industries: Introduction (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00038.x
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  • 70
    Digitale Medien
    Digitale Medien
    Yardstick and incentive issues in UK electricity distribution price controls (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Electricity distribution is a primary candidate for regulation since it is a natural monopoly whose costs it would be inefficient to duplicate in a competitive market. In the UK since privatisation of the electricity industry in 1990, this regulation has emphasised incentives for cost efficiency through the use of RPI-X price capping applied to 14 regional distribution businesses. The paper examines the issues that have arisen in implementation, including the practice of bench-marking the operating and capital expenditures of different companies. It analyses how the price set at the beginning of each review period depends on the determination of cost yardsticks, the weighted average cost of capital and the regulatory asset base of the companies. The analytical model is used to evaluate Ofgem's 1999 Distribution Price Control Review and compares it with other European distribution price regulations.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00041.x
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  • 71
    Digitale Medien
    Digitale Medien
    Public and private spending for environmental protection: a cross-country policy analysis (2001)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 22 (2001), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: OECD data are used to investigate public and private environmental expenditures and, although they are more complete and consistent than other datasets, they are still poor. This is important in the context of measuring the benefits of environmental protection, when little is really known about its actual costs. Despite these limitations, this study demonstrates that there has been no shift towards an increasing private sector burden relative to the public sector over time. The paper also finds little evidence to show that environmental expenditures negatively impact on economic growth, although there is inconsistency between the ‘no effects’ finding of the competitiveness literature and the ‘negative effects’ finding of most of the productivity literature. Finally, the elasticity of expenditure with respect to income is found to be 1.2, lower than would be expected if the ‘environmental demand effect’ is significant in explaining the downward slope of the environmental Kuznets curve.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2001.tb00048.x
    Standort Signatur Erwartet Verfügbarkeit
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  • 72
    Digitale Medien
    Digitale Medien
    Voluntary Contributions to Personal Pension Plans: Evidence from the British Household Panel Survey (2000)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 21 (2000), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: In this paper, we use data from the British Household Panel Survey (BHPS) for the years 1992 to 1998 to study the determinants of saving in the form of voluntary contributions to personal pension plans (PPPs). We first estimate a probit model with selection for the probability of making these voluntary contributions. We then estimate a random-effects tobit regression for the amounts contributed and compare the results with those of a similar regression for conventional saving. Our findings suggest that voluntary contributions to PPPs are made essentially for retirement purposes, whereas conventional saving is undertaken for precautionary motives. The former type of saving is thus unlikely to offset the latter completely.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2000.tb00032.x
    Standort Signatur Erwartet Verfügbarkeit
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  • 73
    Digitale Medien
    Digitale Medien
    Evidence on the Relationship between Low Income and Poor Health: Is the Government Doing Enough? (2000)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 21 (2000), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The government's report, Opportunity for All: Tackling Poverty and Social Exclusion (Department of Social Security, 1999), identified poor health as one of the major problems associated with low income. However, much of the available evidence on the relationship between income and health is of little help in forming policies to reduce health inequalities, as it has tended to be based on cross-section surveys and is therefore unable to shed much light on causal effects. Here, we make use of two British longitudinal datasets to examine the longer-term influences of income on health within a life-course perspective. We then use the results of our analysis to provide a brief critical assessment of the likely success of the government's anti-poverty strategy in reducing health inequalities. A more detailed assessment of government policy in this respect can be found in Benzeval et al. (forthcoming).
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2000.tb00029.x
    Standort Signatur Erwartet Verfügbarkeit
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  • 74
    Digitale Medien
    Digitale Medien
    The Dynamics of Household Wealth Accumulation in Italy (2000)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 21 (2000), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: We examine the dynamics of wealth accumulation distribution in Italy using data drawn from the Survey of Household Income and Wealth, a representative survey of the Italian population conducted by the Bank of Italy. We compare survey data with National Accounts data and discuss sample representativeness, attrition and measurement issues. We then look at wealth inequality (the cross-sectional dispersion of wealth) and wealth mobility (individual transitions across the wealth distribution) and examine the age profile of wealth using repeated cross-sectional data. Finally, we consider various explanations for the pattern of wealth accumulation in Italy, focusing on retirement, bequests, income risk, health shocks and credit market imperfections.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2000.tb00025.x
    Standort Signatur Erwartet Verfügbarkeit
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  • 75
    Digitale Medien
    Digitale Medien
    Evaluation Methods for Non-Experimental Data (2000)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 21 (2000), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper presents a review of non-experimental methods for the evaluation of social programmes. We consider matching and selection methods and analyse each for cross-section, repeated cross-section and longitudinal data. The methods are assessed drawing on evidence from labour market programmes in the UK and in the US.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2000.tb00031.x
    Standort Signatur Erwartet Verfügbarkeit
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  • 76
    Digitale Medien
    Digitale Medien
    Public financing of the arts in England (2000)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 21 (2000), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The paper describes the method, amount and composition of public financing of the arts and heritage services in England during the 1990s. This offers the background to a discussion of how far the rationale for government financing for such services can rely on arguments derived from welfare economics. The presence of ‘market failure’ has been widely accepted by successive governments and their advisers, but attempts to remove it have encountered the familiar problems of ensuring allocative and technical efficiency when production subsidies are the main policy instrument. Special attention is devoted to the policy dilemmas that are likely to arise in the years ahead in the performing arts, heritage and broadcasting.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2000.tb00022.x
    Standort Signatur Erwartet Verfügbarkeit
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  • 77
    Digitale Medien
    Digitale Medien
    Government Failure in Urban Transportation (2000)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 21 (2000), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper assesses governmental performance in its investment, provision and regulation of urban transportation. Attention is given to public bus and rail transit and road transportation. Evidence based on urban transport in US cities reveals substantial allocative and technical inefficiencies that have led to large public transit deficits and severe highway congestion.I argue that it is futile to expect public officials to remedy the situation by pursuing more efficient policies such as congestion pricing and weighing costs and benefits when deciding transit service. The problem is that urban transportation policy is largely shaped by entrenched political forces that inhibit constructive change. The only realistic way to improve the system is to shield it from those influences and expose it to market forces by privatising it. This position is supported by empirical evidence based on simulations for the US and the UK's early experience with privatisation.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2000.tb00030.x
    Standort Signatur Erwartet Verfügbarkeit
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  • 78
    Digitale Medien
    Digitale Medien
    On Sharing NATO Defence Burdens in the 1990s and Beyond (2000)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 21 (2000), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This article investigates NATO burden sharing in the 1990s in light of strategic, technological, political and membership changes. Both an ability-to-pay and a benefits-received analysis of burden sharing are conducted. During 1990–99, there is no evidence of disproportionate burden sharing, where the large allies shoulder the burdens of the small. Nevertheless, the theoretical model predicts that this disproportionality will plague NATO in the near future. Thus far, there is still a significant concordance between benefits received and defence burdens carried. When alternative expansion scenarios are studied, the extent of disproportionality of burden sharing increases as NATO grows in size. A broader security burden-sharing measure is devised and tested; based on this broader measure, there is still no disproportionality evident in the recent past.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2000.tb00026.x
    Standort Signatur Erwartet Verfügbarkeit
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  • 79
    Digitale Medien
    Digitale Medien
    Expenditure Incidence in Africa: Microeconomic Evidence (2000)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 21 (2000), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: In this paper, we examine the progressivity of social sector expenditures in eight sub-Saharan African countries. We employ dominance tests, complemented by extended Gini/concentration coefficients, to determine whether health and education expenditures redistribute resources to the poor. We find that social services are poorly targeted. Among the services examined, primary education tends to be most progressive and university education is least progressive. The benefits associated with hospital care are also less progressive than other health facilities. Our results also show that, while concentration curves are a useful way to summarise information on the distributional benefits of government expenditures, statistical testing of differences in curves is important.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2000.tb00027.x
    Standort Signatur Erwartet Verfügbarkeit
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  • 80
    Digitale Medien
    Digitale Medien
    Tax-Aided Financial Services Companies and the Cost of Capital (2000)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 21 (2000), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: Over the past two decades, the governments of several European countries have implemented special tax devices to attract the finance centres of multinational companies. This paper determines how the cost of capital for investments made by multinationals is affected by the tax regimes, bringing into play the Irish financial services company, the Belgian co-ordination centre, the Dutch finance company and the Luxemburg company coupled with a Swiss finance branch. It gives evidence that intermediation of a tax-aided services company in the financing scheme of a foreign subsidiary provides an important tax saving. However, the home and source countries' tax regimes influence the hierarchy of the less heavily taxed treasury and finance centres. The methodology relies on the marginal effective tax rates theory and consists of an extension of Alworth's (1988) model to include treasury centres.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2000.tb00028.x
    Standort Signatur Erwartet Verfügbarkeit
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  • 81
    Digitale Medien
    Digitale Medien
    Public Investment, the Stability Pact and the ‘Golden Rule’ (2000)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 21 (2000), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: The fiscal rules set in the Treaty of Maastricht and in the Stability and Growth Pact have sometimes been criticised as an excessively binding constraint for appropriate counter-cyclical action. The risk that the rules may permanently reduce the public sector's contribution to capital accumulation has also been pointed out. In this framework, the adoption of a ‘golden rule’ has been suggested. Starting from the recent debate, this paper tackles two questions: (a) the implications of the Pact for public investment and (b) the pros and cons of introducing a golden rule in EMU's fiscal framework, given the objectives of low public debts and adequate margins for a stabilising budgetary policy. The analysis suggests that the rules set in the Treaty and in the Pact may negatively influence public investment spending. However, the golden rule, although intuitively appealing, does not seem to be an appropriate solution to the problem.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2000.tb00023.x
    Standort Signatur Erwartet Verfügbarkeit
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  • 82
    Digitale Medien
    Digitale Medien
    Getting the Smaller Picture: Small-Area Analysis of Public Expenditure Incidence and Deprivation in Three English Cities (2000)
    London, UK : The Institute for Fiscal Studies
    Fiscal studies 21 (2000), S. 0 
    Details
    ISSN: 1475-5890
    Quelle: Blackwell Publishing Journal Backfiles 1879-2005
    Thema: Wirtschaftswissenschaften
    Notizen: This paper examines public expenditure incidence at small-area level in cities. The motivations for such research are briefly reviewed. The article reports on an attempt at measuring public expenditure across the majority of programmes down to the level of Census wards and the actual results obtained for three urban local authorities in England. The relationship between spending, income and deprivation is examined overall and for particular spending programmes, using a number of approaches including regression-based expenditure models. The conclusions suggest that spending is indeed targetted on poorer areas but raise questions about both the strength of this relationship and how best to measure deprivation and the need to spend.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1111/j.1475-5890.2000.tb00024.x
    Standort Signatur Erwartet Verfügbarkeit
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