Publication Type: Conference Paper/Unpublished Manuscript
Abstract: As income mobility over time serves to offset income inequality existing at any point in time, cross-national differences in social stratification are preferably assessed from data on average incomes over an extended period of time. Hence, this paper uses longitudinal income data from the Panel Study of Income Dynamics and the European Community Household Panel to reassess the received empirical evidence. Even discounting the impact of income mobility, however, the U.S. continues to exhibit the highest level of permanent income inequality in this particular sample of industrial countries. In addition, older workers and individuals at the bottom of the income distribution have faced significantly worse income prospects than common in many European countries.

Publication Type: Conference Paper/Unpublished Manuscript
Review Method: Peer Reviewed
Abstract: Surveys such as the Current Population Survey’s Annual Demographic Supplement (CPS-DS) devote a great deal of the interview to collecting income data from the respondents. Health surveys, on the other hand, such as the National Health Interview Survey (NHIS), and the Behavioral Risk Factor Surveillance System (BRFSS), do not collect detailed income data. Health surveys generally rely on an “omnibus” family income question that asks for the total family income amounts with one central survey item. The main research question of this paper is whether there is a systematic difference between the summed income amounts from surveys like the CPS-DS, and the income amounts produced by surveys that ask about income using an omnibus income item like the NHIS, or BRFSS. Secondarily, if there is a systematic difference between the two measures, is there a bias that would result from using the omnibus income item to estimate the number of people below a certain level of poverty or eligible for a public program. To answer these questions we make use of the CPS-DS data from 2001 (the 2001 CPS-DS has an 84 percent response rate). The CPS-DS contains both a general omnibus family income item early in the survey as well as many individual survey items based on income sources and amounts later in the survey. We find a great deal of variation between the information yielded by the omnibus family income question and the aggregated income amounts from every source and every member within a family. These differences derive from predictable sources. Furthermore, the percent of people estimated to be in poverty is higher using the omnibus income item relative to the estimates derived from the aggregated items.

Publication Type: Conference Paper/Unpublished Manuscript
Abstract: Globalization forces national economies to transform their structure in a more competable manner.
National Tax system is one of the important factors of this transformation period. After the economic liberalization period of 1980’s, Turkish Tax System stil remains an area which has not been fully transformed for the new economic order. Especially, it seems to be necessary to satisfy the expectations which are created by incresead tax competitation and to establish a suitable tax structure for free movement of capital, goods, services and workers and to provide a sustainable tax enviroment within international tax competitetion. A new tax structure is needed which is paralel to globalization trends.
Last year, in 2006, a new Turkish Cooparate Income Tax law was prepared and acted by parliament. In 2007, nowadays, Turkish Income Tax Law is being prepared. The acting process in parlaiment is going on. This paper aims to evalute the rewrite process of tax law in aspect of globalization and to determine what should be done for integrating to global world.

Publication Type: Conference Paper/Unpublished Manuscript
Abstract: High-income countries' willingness to support the use of tax sparing provisions in tax treaties to preserve the tax incentives offered by low-income countries has varied over the years, but the willingness to incorporate tax sparing appears to have diminished. Is this good tax policy, or another sign of high-income countries ignoring the needs of their low-income country neighbours?

Publication Type: Conference Paper/Unpublished Manuscript
Abstract: After decades of decline, household income inequality in the United States has grown substantially in the last three decades. At the same time, household income segregation has also grown. Common sense suggests that these trends are linked—greater inequality in incomes implies greater inequality in the housing and neighborhood “quality” that families can afford. Using data for the largest 100 metropolitan areas from 1980-2000, this paper aims to test this hypothesis. We go beyond previous explorations of this relationship by disaggregating the results by race. We use a new measure of income segregation to explore the relationship between overall economic inequality and segregation, as well as within-race inequality and within-race segregation. Using fixed effects analyses, we show that there is a strong and robust relationship between within-race income inequality and within-race income segregation, net of secular trends and stable differences among race groups and metropolitan areas. The consistency of these patterns across various dimensions suggests a causal relationship.