This paper considers three questions: (1) the relative burden of wealth transfer taxes on heirs versus donors in a partial equilibrium context, (2) the distributional effects of the estate tax if its burdens are assigned to heirs, and (3) whether the incidence of a wealth transfer tax fundamentally differs depending on whether it is based on the amount transferred (an estate tax) or the amount received (an inheritance tax). The estimates presented are derived by adapting the Urban-Brookings Tax Policy Center Estate Tax Microsimulation Model to incorporate heirs' inherited and non-inherited income based on data from the Survey of Consumer Finance and tabulations from restricted IRS data matching estate tax returns to beneficiaries' income tax returns. This paper argues, contrary to existing practice, that it is more accurate to allocate wealth transfer tax burdens to heirs as a rough first approximation. It then presents the first estimates of the distribution of federal wealth transfer tax burdens based on this assumption. It finds that the 2009 federal estate tax is highly progressive by various measures of economic income if its burdens are assigned to heirs. It also finds that the estate tax contributes importantly to the progressivity of the tax system overall by partially offsetting the exclusion of inheritances from the income tax base among high-income heirs. The paper then compares the 2009 estate tax to an inheritance tax designed to have roughly the same revenue and distributional effects. It finds that their distributional effects differ at an individual level to a surprisingly large degree. The estimated correlation between the average tax rate on an inheritance under the two approaches is only 0.71 when weighted by inheritance size. Moreover, modifying the 2009 estate tax to account for the number of children of the donor does not narrow these differences. Estate and inheritance taxes thus appear to impose fundamentally different burdens that are robust to our best efforts to eliminate them.
本文考虑了三个问题:(1)在部分均衡的背景下,财富转移税对继承人和捐赠者的相对负担;(2)如果遗产税的负担被分配给继承人,遗产税的分配效应;(3)财富转移税的发生率是否因其是基于转移的金额(遗产税)还是基于收到的金额(遗产税)而根本不同。本文的估算是通过调整城市-布鲁金斯税收政策中心遗产税微观模拟模型得出的,该模型将继承人的继承和非继承收入纳入其中,该模型基于消费者金融调查(Survey of Consumer Finance)的数据,以及将遗产税申报表与受益人所得税申报表相匹配的美国国税局(IRS)有限数据的表格。本文认为,与现有实践相反,将财富转移税负担分配给继承人作为粗略的初步近似更为准确。然后,它提出了基于这一假设的联邦财富转移税负担分布的第一个估计。研究发现,如果将遗产税负担分配给继承人,从各种经济收入衡量标准来看,2009年的联邦遗产税是高度累进的。研究还发现,遗产税通过部分抵消高收入继承人将遗产排除在所得税基数之外,对整体税收制度的累进性做出了重要贡献。然后,论文将2009年的遗产税与旨在产生大致相同收入和分配效果的遗产税进行了比较。研究发现,它们的分配效应在个体层面上的差异大得惊人。两种方法下的平均继承税率之间的关联度仅为0.71。此外,修改2009年的遗产税,将捐赠者子女的数量考虑在内,并不能缩小这些差异。因此,遗产税和遗产税似乎带来了根本不同的负担,而我们尽了最大努力来消除这些负担。
{"title":"Dead or Alive: An Investigation of the Incidence of Estate and Inheritance Taxes","authors":"Lily L. Batchelder, Surachai Khitatrakun","doi":"10.2139/ssrn.1134113","DOIUrl":"https://doi.org/10.2139/ssrn.1134113","url":null,"abstract":"This paper considers three questions: (1) the relative burden of wealth transfer taxes on heirs versus donors in a partial equilibrium context, (2) the distributional effects of the estate tax if its burdens are assigned to heirs, and (3) whether the incidence of a wealth transfer tax fundamentally differs depending on whether it is based on the amount transferred (an estate tax) or the amount received (an inheritance tax). The estimates presented are derived by adapting the Urban-Brookings Tax Policy Center Estate Tax Microsimulation Model to incorporate heirs' inherited and non-inherited income based on data from the Survey of Consumer Finance and tabulations from restricted IRS data matching estate tax returns to beneficiaries' income tax returns. This paper argues, contrary to existing practice, that it is more accurate to allocate wealth transfer tax burdens to heirs as a rough first approximation. It then presents the first estimates of the distribution of federal wealth transfer tax burdens based on this assumption. It finds that the 2009 federal estate tax is highly progressive by various measures of economic income if its burdens are assigned to heirs. It also finds that the estate tax contributes importantly to the progressivity of the tax system overall by partially offsetting the exclusion of inheritances from the income tax base among high-income heirs. The paper then compares the 2009 estate tax to an inheritance tax designed to have roughly the same revenue and distributional effects. It finds that their distributional effects differ at an individual level to a surprisingly large degree. The estimated correlation between the average tax rate on an inheritance under the two approaches is only 0.71 when weighted by inheritance size. Moreover, modifying the 2009 estate tax to account for the number of children of the donor does not narrow these differences. Estate and inheritance taxes thus appear to impose fundamentally different burdens that are robust to our best efforts to eliminate them.","PeriodicalId":306856,"journal":{"name":"Economic Inequality & the Law eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129337729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Anders Bjorklund, Jesper Roine, Daniel Waldenström
This paper presents new evidence on intergenerational income and earnings mobility in the top of the distributions. Using a large dataset of matched father-son pairs in Sweden we are able to obtain results for fractions as small as 0.1 percent of the population. Overall, mobility is lower for incomes than for earnings and it appears to decrease the higher up in the distribution one goes. In the case of incomes, however, we find that mobility decreases dramatically within the top percentile of the population. Our results suggest that Sweden, well-known for its egalitarian achievements, is a society where equality of opportunity for a large majority of wage earners coexists with capitalistic dynasties.
{"title":"Intergenerational Top Income Mobility in Sweden: A Combination of Equal Opportunity","authors":"Anders Bjorklund, Jesper Roine, Daniel Waldenström","doi":"10.2139/ssrn.1300543","DOIUrl":"https://doi.org/10.2139/ssrn.1300543","url":null,"abstract":"This paper presents new evidence on intergenerational income and earnings mobility in the top of the distributions. Using a large dataset of matched father-son pairs in Sweden we are able to obtain results for fractions as small as 0.1 percent of the population. Overall, mobility is lower for incomes than for earnings and it appears to decrease the higher up in the distribution one goes. In the case of incomes, however, we find that mobility decreases dramatically within the top percentile of the population. Our results suggest that Sweden, well-known for its egalitarian achievements, is a society where equality of opportunity for a large majority of wage earners coexists with capitalistic dynasties.","PeriodicalId":306856,"journal":{"name":"Economic Inequality & the Law eJournal","volume":"2012 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131702617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Differences in the earnings of women and men are increasingly being used to justify regulation of the private affairs of employers and employees. Yet there is very little evidence that the 'gender pay gap' is the result of unfair discrimination. In fact in can be explained by variations in the kinds of job undertaken by men and women, as well as educational and lifestyle choices. Women may favour quality of life and job satisfaction over higher earnings. The authors argues that complete equality of pay is impossible to achieve in a free society of any complexity. Men and women would need to be identical in their qualifications, choice of occupations, career plans and lifestyle choices. Thus policies that try to impose equality through tighter employment regulation are unlikely to have much impact, and such measures may damage the economic position of both men and women.
{"title":"Should We Mind the Gap? Gender Pay Differentials and Public Policy","authors":"J. Shackleton","doi":"10.2139/ssrn.1314789","DOIUrl":"https://doi.org/10.2139/ssrn.1314789","url":null,"abstract":"Differences in the earnings of women and men are increasingly being used to justify regulation of the private affairs of employers and employees. Yet there is very little evidence that the 'gender pay gap' is the result of unfair discrimination. In fact in can be explained by variations in the kinds of job undertaken by men and women, as well as educational and lifestyle choices. Women may favour quality of life and job satisfaction over higher earnings. The authors argues that complete equality of pay is impossible to achieve in a free society of any complexity. Men and women would need to be identical in their qualifications, choice of occupations, career plans and lifestyle choices. Thus policies that try to impose equality through tighter employment regulation are unlikely to have much impact, and such measures may damage the economic position of both men and women.","PeriodicalId":306856,"journal":{"name":"Economic Inequality & the Law eJournal","volume":"2012 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121504195","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Government of India wants to implement 'Conditions of Work and Livelihood Promotion Bill' for the agricultural workers who are unorganized in nature in such a time when cultivation is not very profitable and employment generations in the agricultural sector are declining. This paper is a theoretical attempt to identify the impact on agricultural employment and profitability of the farmer if the 'conditions of work' are imposed in the agricultural labour market. Here the farmer is a monopsonist and employs both local and migrant labourer during the time of production when the local labourers get full social security from their employer but the migrant labourers are deprived from getting that. This paper proves that any type of social security norm including higher minimum wage not only decreases the overall employment generation in the agricultural sector but also decreases the profitability of the farmer. The profit maximizing farmer will always force the unprotected migrant labourer to work maximum possible extra hours more than the normal one. But if the monetary punishment for the employer after detection of the violation of social security norms is high then the farmer will employ less number of unprotected labourers during the time of cultivation. We here will decide the value of penalty at which the cultivation is not become less attractive and social security norms for most of the labourers can be maintained.
{"title":"Effects on Wage and Employment after Implementation of Social Security Norms in the Agricultural Labour Market","authors":"A. Kundu","doi":"10.2139/ssrn.1276202","DOIUrl":"https://doi.org/10.2139/ssrn.1276202","url":null,"abstract":"Government of India wants to implement 'Conditions of Work and Livelihood Promotion Bill' for the agricultural workers who are unorganized in nature in such a time when cultivation is not very profitable and employment generations in the agricultural sector are declining. This paper is a theoretical attempt to identify the impact on agricultural employment and profitability of the farmer if the 'conditions of work' are imposed in the agricultural labour market. Here the farmer is a monopsonist and employs both local and migrant labourer during the time of production when the local labourers get full social security from their employer but the migrant labourers are deprived from getting that. This paper proves that any type of social security norm including higher minimum wage not only decreases the overall employment generation in the agricultural sector but also decreases the profitability of the farmer. The profit maximizing farmer will always force the unprotected migrant labourer to work maximum possible extra hours more than the normal one. But if the monetary punishment for the employer after detection of the violation of social security norms is high then the farmer will employ less number of unprotected labourers during the time of cultivation. We here will decide the value of penalty at which the cultivation is not become less attractive and social security norms for most of the labourers can be maintained.","PeriodicalId":306856,"journal":{"name":"Economic Inequality & the Law eJournal","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126774905","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
For the poor, finance is always about much more than economics. In practical as well as philosophical terms it is a matter of basic human rights. As the dust begins to settle on the global financial crisis it is certain that all economies will suffer, but it is in the poorest, least developed states that we will likely see the most dramatic effects, simply because they have less to lose. On top of the sharp price increases in staple foods and fuel earlier this year, least developed nations are especially vulnerable to reductions in foreign direct investment in their economies, in export trade, in the levels of remittances, and in the quantities of economic aid they receive. Thoughts are now starting to move beyond the immediate concern of how to staunch the haemorrhaging global capital markets, to questions of how to repair the system for the long-term. In these discussions, considerations of how best to serve the poor must be front and centre. This essay outlines the key legal, moral, political and economic arguments why this must be so and offers some pointers as to how it might be achieved.
{"title":"Re-Regulating Global Finance with the Poor in Mind: A Policy Paper","authors":"David Kinley","doi":"10.2139/ssrn.1286982","DOIUrl":"https://doi.org/10.2139/ssrn.1286982","url":null,"abstract":"For the poor, finance is always about much more than economics. In practical as well as philosophical terms it is a matter of basic human rights. As the dust begins to settle on the global financial crisis it is certain that all economies will suffer, but it is in the poorest, least developed states that we will likely see the most dramatic effects, simply because they have less to lose. On top of the sharp price increases in staple foods and fuel earlier this year, least developed nations are especially vulnerable to reductions in foreign direct investment in their economies, in export trade, in the levels of remittances, and in the quantities of economic aid they receive. Thoughts are now starting to move beyond the immediate concern of how to staunch the haemorrhaging global capital markets, to questions of how to repair the system for the long-term. In these discussions, considerations of how best to serve the poor must be front and centre. This essay outlines the key legal, moral, political and economic arguments why this must be so and offers some pointers as to how it might be achieved.","PeriodicalId":306856,"journal":{"name":"Economic Inequality & the Law eJournal","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123491200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Using PIAT Math test score as a measure of attainment, we find that both single mothers' work and welfare use in the first five years of their children's lives have a positive effect on children's outcomes, but this effect declines with initial ability. The higher the initial ability of a child, the lower the positive impact work and welfare have. In fact, in the case of welfare the effect is negative if a child has more than median initial ability. Furthermore, we find that the work requirement reduces a single mother's use of welfare. However, the net effect of the work requirement on a child's test score depends on whether the mother's work brings in enough labor income to compensate for the loss of welfare benefits. We also look at the implications of the welfare eligibility time limit and maternal leave policies on children's outcomes.
{"title":"Welfare Reform and Children's Short-Run Attainments","authors":"Hau Chyi, Orgul D. Ozturk","doi":"10.2139/ssrn.1238212","DOIUrl":"https://doi.org/10.2139/ssrn.1238212","url":null,"abstract":"Using PIAT Math test score as a measure of attainment, we find that both single mothers' work and welfare use in the first five years of their children's lives have a positive effect on children's outcomes, but this effect declines with initial ability. The higher the initial ability of a child, the lower the positive impact work and welfare have. In fact, in the case of welfare the effect is negative if a child has more than median initial ability. Furthermore, we find that the work requirement reduces a single mother's use of welfare. However, the net effect of the work requirement on a child's test score depends on whether the mother's work brings in enough labor income to compensate for the loss of welfare benefits. We also look at the implications of the welfare eligibility time limit and maternal leave policies on children's outcomes.","PeriodicalId":306856,"journal":{"name":"Economic Inequality & the Law eJournal","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126516554","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Defining disability, from youth to old age, is a lesson in legislative priorities and incentive systems that are below the radar screen. This poster presentation provides a visual illustration of the life cycle of the concept of disability, over an average life span. The time line begins when a child enters pre-school or elementary school and is first exposed to the possibility for a disability designation under the Individuals with Disabilities Act or under Section 504 of the Rehabilitation Act, and ends when an elder is exposed to the possibility of a disability designation under a guardianship or conservatorship statutory scheme.
{"title":"Life Cycle of the Disability Term","authors":"K. A. Sampson","doi":"10.2139/SSRN.1226742","DOIUrl":"https://doi.org/10.2139/SSRN.1226742","url":null,"abstract":"Defining disability, from youth to old age, is a lesson in legislative priorities and incentive systems that are below the radar screen. This poster presentation provides a visual illustration of the life cycle of the concept of disability, over an average life span. The time line begins when a child enters pre-school or elementary school and is first exposed to the possibility for a disability designation under the Individuals with Disabilities Act or under Section 504 of the Rehabilitation Act, and ends when an elder is exposed to the possibility of a disability designation under a guardianship or conservatorship statutory scheme.","PeriodicalId":306856,"journal":{"name":"Economic Inequality & the Law eJournal","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126852180","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
It is well established in the literature that, on average, economic growth is associated with reductions in income poverty. However, evidence suggests that some countries see a much faster decline in poverty with the same level of growth in income. The objective of this paper is to analyse the cross-country variation in the growth elasticity of poverty across a sample of developing countries during the period 1990 to 2000. In doing so, it first sets up a theoretical framework, which seeks to identify different policy variables as explanations. Subsequently, when applied to panel data econometric analysis for 52 low and middle income countries, we find that the level of initial inequality, credit available to the private sector, literacy, the extent of business regulations, and trade openness are important determinants of the growth elasticity of poverty.
{"title":"Pro-Poor Growth: Explaining the Cross-Country Variation in the Growth Elasticity of Poverty","authors":"Ajay Chhibber, Gaurav Nayyar","doi":"10.2139/ssrn.1205169","DOIUrl":"https://doi.org/10.2139/ssrn.1205169","url":null,"abstract":"It is well established in the literature that, on average, economic growth is associated with reductions in income poverty. However, evidence suggests that some countries see a much faster decline in poverty with the same level of growth in income. The objective of this paper is to analyse the cross-country variation in the growth elasticity of poverty across a sample of developing countries during the period 1990 to 2000. In doing so, it first sets up a theoretical framework, which seeks to identify different policy variables as explanations. Subsequently, when applied to panel data econometric analysis for 52 low and middle income countries, we find that the level of initial inequality, credit available to the private sector, literacy, the extent of business regulations, and trade openness are important determinants of the growth elasticity of poverty.","PeriodicalId":306856,"journal":{"name":"Economic Inequality & the Law eJournal","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127096036","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Poor families around the world spend a large fraction of their income on consumption of goods that appear to be useless in alleviating poverty, while saving at very low rates and neglecting investment in health and education. Such consumption patterns seem to be related to the persistence of poverty. We offer an explanation for this observation, based on a trade-off between conspicuous consumption and human capital as signals for unobserved income, under the assumption that individuals care about their status. Despite homothetic preferences, this trade-off gives rise to a convex saving function, which can help explain the persistence of poverty.
{"title":"Conspicuous Consumption, Human Capital, and Poverty","authors":"Omer Moav, Z. Neeman","doi":"10.2139/ssrn.1140634","DOIUrl":"https://doi.org/10.2139/ssrn.1140634","url":null,"abstract":"Poor families around the world spend a large fraction of their income on consumption of goods that appear to be useless in alleviating poverty, while saving at very low rates and neglecting investment in health and education. Such consumption patterns seem to be related to the persistence of poverty. We offer an explanation for this observation, based on a trade-off between conspicuous consumption and human capital as signals for unobserved income, under the assumption that individuals care about their status. Despite homothetic preferences, this trade-off gives rise to a convex saving function, which can help explain the persistence of poverty.","PeriodicalId":306856,"journal":{"name":"Economic Inequality & the Law eJournal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116153186","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper explores the relationships between aggregate profitability and women's labor market participation in the United States during the 1980s and 1990s. We investigate, using decomposition analysis, whether the contribution of the stagnant or declining share of wages in national income to the upswing in profitability was aided by the growing incorporation of women into employment. Comparisons are made between counterfactual and actual wage shares to assess the relative contributions of gender wage disparity and female share of employment to the changes in the wage share. Additionally, we decompose the change in wage share into distributional changes within sectors and changes in the sectoral composition of aggregate value added to examine whether the effects of gender wage disparity and female share of employment on the aggregate wage share were dominated by the effects of compositional changes.
{"title":"Gender Disparities in Employment and Aggregate Profitability in the United States","authors":"M. Mahoney, Ajit Zacharias","doi":"10.2139/ssrn.982859","DOIUrl":"https://doi.org/10.2139/ssrn.982859","url":null,"abstract":"This paper explores the relationships between aggregate profitability and women's labor market participation in the United States during the 1980s and 1990s. We investigate, using decomposition analysis, whether the contribution of the stagnant or declining share of wages in national income to the upswing in profitability was aided by the growing incorporation of women into employment. Comparisons are made between counterfactual and actual wage shares to assess the relative contributions of gender wage disparity and female share of employment to the changes in the wage share. Additionally, we decompose the change in wage share into distributional changes within sectors and changes in the sectoral composition of aggregate value added to examine whether the effects of gender wage disparity and female share of employment on the aggregate wage share were dominated by the effects of compositional changes.","PeriodicalId":306856,"journal":{"name":"Economic Inequality & the Law eJournal","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114260429","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}