This book focuses on the distributional consequences of the public sector and examines and documents, theoretically and empirically, the effects of government spending and taxation on personal distribution, and includes chapters investigating the relationship between the public sector and functional distribution of national income.

LEONARD E. BURMAN Co-Director, Tax Policy Center and Senior Fellow, Urban Institute, USABARBARA A. BUTRICA Senior Research Associate, Urban Institute, USAKWANG SOO CHEONG Assistant Professor of Finance, Graduate Division of Business and Management, John Hopkins University, USAWILLIAM G. GALE Arjay and Frances Fearing Miller Chair in Federal Economic Policy and Deputy Director, Economic Studies Programme, Brooking Institution, USAMATTHEW HALL Analyst, Antitrust Practice, NERA Economic Consulting, USAANN HARDING Professor of Applied Economics and Social Policy and Director, National Centre for Social and Economic Modelling (NATSEM), University of Canberra, AustraliaHOWARD M. IAMS Director, Division of Policy Evaluation, Social Security Administration's Research Office, USAHERWIG IMMERVOLL Economist, Social Policy Division, OECD, FranceMATHIEU LEFÈBVRE Research Assistant, Department of Economics, University of Liège, BelgiumHORACIO LEVY Senior Research Officer, Institute for Social and Economic Research, University of Essex, UKCHRISTINE LIETZ Research Associate, Institute of Advanced Studies, Vienna, AustriaRACHEL LLOYD Principal Research Fellow, National Centre for Social and Economic Modelling (NATSEM), University of Canberra, AustraliaDANIELA MANTOVANI Researcher of Public Economics, University of Modena e Reggio Emilia, ItalyCATHAL O'DONOGHUE Director, Irish Rural Economy Research Centre, Republic of IrelandPETER R. ORSZAG Joseph A. PechmanSenior Fellow in Economic Studies, Brookings Institute and Research Professor, Georgetown University, USALARS OSBERG McCulloch Professor of Economics, Dalhousie University, CanadaPIERRE PESTIEAU Professor, University of Liège, BelgiumLEON PODKAMINER Senior Research Fellow, Vienna Institute for International Economic Studies, AustriaJONATHAN A. SCHWABISH Senior Director, Research and Policy, Partnership for New York City, USATIMOTHY M. SMEEDING Maxwell Professor of Public Policy, Syracuse University, USAKAREN E. SMITH Senior Research Associate, Urban Institute, USAHOLLY SUTHERLAND Research Professor, Institute for Social and Economic Research, University of Essex, UKGERLINDE VERBIST Post-Doctoral Researcher, Centre for Social Policy, University of Antwerp, BelgiumNEIL WARREN Associate Professor of Economics, Australian Taxation Studies Programme, Faculty of Law, University of New South Wales, AustraliaEDWARD N. WOLFF Professor of Economics, New York University, USAAJIT ZACHARIAS Research Scholar, Levy Economics Institute, USA

The Levy Economics Institute of Bard College Acknowledgements Notes on Contributors List of Abbreviations and Acronyms Government Effects on the Distribution of Income: An Overview; D.B.Papadimitriou PART 1: DISTRIBUTIONAL EFFECTS OF TAXES AND GOVERNMENT SPENDING IN THE UNITED STATES An Overall Assessment of the Distributional Consequences of Government Spending and Taxation in the U.S. 1989 and 2000; E.N.Wolff& A.Zacharias Distributional Effects of Defined Contribution Plans and Individual Retirement Arrangements; L.E.Burman, W.G.Gale, M.Hall& P.R.Orszag The Changing Impact of Social Security on Retirement Income in the United States.; B.A.Butrica, H.M.Iams& K.E.Smith PART 2: DISTRIBUTIONAL EFFECTS IN OTHER COUNTRIES Household Incomes and Redistribution in the European Union; Quantifying the Equalizing Properties of Taxes and Benefits H.Immervoll, H.Levy, C.Lietz, D.Mantovani, C.O'Donoghue, H.Sutherland& G.Verbist Distributional Effects of Evolving Spending and Tax Policies in Post-Socialist Poland; L.Podkaminer The Distribution of Taxes and Government Benefits in Australia; A.Harding, R.Lloyd& N.Warren Distributional Effects of Personal Income Taxation in Korea; K.S.Cheong PART 3: INTERNATIONAL COMPARISONS Income Distribution and Social Expenditures; J.A.Schwabish, T.M.Smeeding& L.Osberg The Generosity of the Welfare State Towards the Elderly; M.Lefèbvre& P.Pestieau Index