The Theory of Taxation and Public Economics presents a unified conceptual framework for
analyzing taxation--the first to be systematically developed in several decades. An original …

Individual well-being depends not only on income but also on other dimensions of life, such
as health, the quality of social relations and of the environment, employment, and job …

This paper presents and investigates a new class of equivalent-expenditure functions that is
a generalization of the one that corresponds to exact (independent-of-base) equivalence …

We estimate subjective equivalence scales for the whole Euro Zone as well as its individual
constituent countries using the European Income and Living Conditions (SILC) data …

Equivalence scales are routinely applied to adjust the income of households of different
sizes and compositions. Because of their practical importance for the measurement of …

We explore a direct approach to estimating household equivalence scales from income
satisfaction data. Our method differs from previous approaches to using satisfaction data for …

Some household expenditures, such as those for subsistence or basic needs, are fixed.
Using the methodology of equivalence scales, we develop a model in which differences in …

The purpose of this research is to estimate equivalence scales and evaluate their price and
utility dependencies. To do this we unify two strands of the empirical literature on this topic …

Purpose The purpose of this paper is to test whether household preferences satisfy the
assumption of base-independence, to examine the effects of household income on …

Using representative household survey data from Japan after the Fukushima accident, we
estimate peoples' willingness-to-pay (WTP) for renewable, nuclear, and fossil fuels in …