Intrahousehold inequality at different welfare levels: energy intake and energy expenditure data from the Philippines

Article Abstract:

A study on the relationship of intrahousehold inequality and household welfare indicated the need to expand food intake data to include energy expenditure information. Intrahousehold inequality was observed if it followed an inverse U-shape as average household well-being increased. The study made use of survey data of dietary intakes and energy expenditures of rural households in the southern Philippine province of Bukidnon.

Research, Analysis, Economic aspects, Philippines, Nutrition surveys, Households

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Jeux sans frontieres: tax competition and tax coordination when countries differ in size

Article Abstract:

A partial-equilibrium, two-country model is used to describe tax policy as it relates to country size. Size differences make both countries more inefficient due to uncooperative behavior. Tax competition between same-size countries also causes inefficiency. A smaller country would would obtain less tax revenue under unrestricted tax competition, but it would still get a larger percentage of the revenue than a larger country.

Taxation, Tax havens

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Pareto-efficient international taxation

Article Abstract:

Pareto-efficient international tax regimes are analyzed. This study argues that there is a fundamental intellectual gap in developing principles for Pareto-efficiency in international taxation.

United States, Public Finance Activities, Tax Administration, International aspects, Tax administration and procedure, Tax policy

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