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In this paper we compare two tax systems which may be used to introduce family-based taxation in a Region of Italy, Lombardy. The French-like tax system, which uses a family quotient, and a German-like tax system, which applies joint taxation and decreasing-in-income children allowances. Our comparison takes into account revenue neutrality, labour supply effects and different degrees of inequality...
Was the modern civil rights movement successful? I depart from traditional approaches that judge success in terms of political inclusion and policy response and instead ask “ordinary” blacks what they thought. Using 1968 survey data, I find that while a slight majority (58%) believed that the movement successfully reduced racial discrimination, a sizable share (42%) saw failure. It seems most accurate...
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