Inequality in male and female earnings: the role of hours and wages
Article Abstract:
Yearly earnings were decomposed into hours of work and hourly earnings and Canadian data were used to analyze male-female differences in earnings inequality. Results show that females had a greater inequality in earnings because of the greater inequality in the distribution of work hours. Wage distributions for males and females were either indistinguishable in terms of statistics or more equal for females. A comparison of 1981 and 1988 data points shows the same structure. Changes in earnings inequality for the two data points result from fluctuations in the hours distributions.
Publication Name: Review of Economics and Statistics
Subject: Mathematics
ISSN: 0034-6535
Year: 1996
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Capital gains taxes and realizations: evidence from interstate comparisons
Article Abstract:
The effects of capital gains tax rates on state revenues are studied by analyzing state-level aggregate data from 1979-1990. Research on this topic is important due to concerns that taxes on capital gains may increase or decrease state revenues. The data analyzed are state-level capital gains realization data, non-tax determinants of capital gains revenues and federal and state tax rates. It was concluded that capital gains realizations are positively correlated with capital gains tax rates.
Publication Name: Review of Economics and Statistics
Subject: Mathematics
ISSN: 0034-6535
Year: 1995
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