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In a simple model, I demonstrate that the U-shaped relationship between income and income diversification typically found in developing countries can be explained without any risk considerations. It might be the result of pure income maximization in an environment with limited possibilities.

There is a growing belief that historical-cost accounting is no longer a relevant or reliable means of valuing a firm's assets and liabilities. Economists consider economic income relevant for measuring profit and performance, while they consider accounting income misleading for these purposes. The critical issue of measuring economic income has received little attention. The purpose of this paper is to point out some of the problems involved in computing economic income and to present ways in which accounting income can be adjusted to make it a more viable measurement.

Recent research on levels and trends in the United States in income inequality vary substantially in how they measure income. We show the sensitivity of alternative income measures in capturing income trends using a unified data set. Focusing solely on market income or including realized taxable capital gains based on IRS tax return data in more comprehensive household income measures will dramatically increase inequality growth compared to capital gains measures more in keeping with Haig-Simons principles. Using a measure of yearly accrued capital gains dramatically reduces observed growth in income inequality across the distribution, but also equalizes income growth since 1989.

1. Introduction: Financing Approaches to Basic Income. By Richard Pereira -- Part I: Foundations for a Basic Income Guarantee (BIG) -- 2. The Cost of Universal Basic Income: Public Savings and Programme Redundancy Exceed Cost. By Richard Pereira -- 3. Unconditional Basic Income in Portugal: How Can We Afford It?. By Richard Pereira -- Part II: Cost Feasibility of Basic Income in Europe -- 4. Financing Basic Income in Switzerland, and an Overview of the 2016 Referendum Debates. By Albert Jörimann -- Part III: Building Up BIG -- 5. Total Economic Rents of Australia as a Source for Basic Income. By. Gary lomenhoft -- 6. Universal Basic Income and Land Value: A Canadian Assessment, with Implications for America. By Richard Pereira -- 7. Conclusion. By Richard Pereira.

We provide an analytical framework within which changes in income inequality over time are related to the pattern of income growth across the income range, and the reshuffling of individuals in the income pecking order. We use it to explain how it was possible both for "the poor" to have fared badly relatively to "the rich" in the USA during the 1980s (when income inequality grew substantially), and also for income growth to have been pro-poor. Income growth was also pro-poor in Western Germany, more so than in the USA, and inequality did not rise as much.

Differentiating between the sensitivity of income inequality to male
income and female income and decomposing inequality by income determinants,
we find that total income inequality is less sensitive to female
income variability or the level of female income, than to male
income variability or the level of male income. Uniform increases
in education reduce income inequality, with increases in female education
having a larger effect than increases in male education. An
increase in the population fraction of ethnic minorities has a positive
effect on inequality, but this operates mostly through female income.
All this suggests that female income is the most adequate target for
inequality-reducing policy, and that within-household gender equality
is good for reducing income inequality among households.

International audience ; Background: The effects of six income types (household post- government income, OECD- weighted household post- government income, individual net income, corrected monthly household income, and household net income from wages) on subjective health were compared in order to examine to what extent their effects are different. Methods: Data from the German Socio- Economic Panel 2007 were used. The analyses were based on the subsample of 30 to 60 year old women and men (N=11,471), incomes were divided into 10 groups of equal size. In addition education, gender, and age are considered. Results: The effects of the household incomes were similar by ranging from OR=3.1 to 3.7. For individual income the effect was lower (OR=2.1). This has to be interpreted against the backdrop of a large number of subjects with missing income information. This group consists of not employed, unemployed, and retired individuals. Conclusion: The five types of household incomes can be considered as interchangeable with respect to their effects on subjective health. In empirical studies household-based measures are appropriate if material ressources or the purchasing power of households shall be depicted. Individual income is a different measure that should be chosen if the individual position in terms of status or material success is to be measured.