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It is possible to employ either income or expenditure as the base for personal taxation. A considerable literature has developed that investigates the relative efficiency of these bases. The answer is usually in favor of the expenditure tax since it does not distort the choice between consumption and saving. In contrast, the literature is almost silent on the relative equity of the two bases. We investigate the redistributive consequences of the choice in models with two sources of heterogeneity: skill in employment and lump-sum endowment. The Gini coefficient is used to measure the degree of equity achieved by the tax bases in static and dynamic settings. Income taxes and expenditure taxes that generate equal welfare or equal revenue are compared. In the static economy the income tax leads to lower inequality except when skill and endowment are negatively correlated. Inequality is always lower with the income tax in the dynamic economy. These results support the choice of income as the base for personal taxation if reduction in inequality is a priority of policy.

For equity, societies may wish to eliminate certain forms or manifestations of inequality. Horizontal equity and vertical equity in the income tax are topics which have interested me for some years. Although any shortfall from each of these objectives can be measured in terms of unwanted inequalities, equity per se is a different concept from equality. Equity relates to fairness, justice and other societal norms which give expression to the best aspirations of our collective social conscience. For example, equal access to health care for those in equal need is an accepted norm for horizontal equity in the health field. Vertical equity in this context means treating appropriately differently those who have different needs. When offered the opportunity to be Guest Editor of this volume of Research on Economic Inequality, I decided to define the focus simply as “equity”, without placing any further restriction on topics. The papers which were ultimately included in this volume are the ones, from among those offered, which survived a rigorous refereeing process. Each has its own “take” on the concept of equity, and its link with equality. I hope that you, the reader, will gain from reading all of these contributions and pondering their significance.

Poor eating habits established during adolescence are likely to lead to negative long-term health consequences. The childhood obesity epidemic is a growing public health concern, largely attributed to obesogenic environments. This study aims to explore the multiple factors contributing positively or negatively to young consumers’ attitudes towards their food consumption.

In total, 42 11- to 13-years-old (24 men and 18 women) from three secondary schools in Wales participated in five focus group discussions. The process of thematic analysis resulted in several identified themes that influenced young consumers’ eating habits.

Extrapersonal factors compromised: education, peer pressure, parenting, availability and social media; and intrapersonal factors included: health consciousness, taste preferences, convenience and price consciousness. Contrary to previous research, the adolescent participants perceived their parents as more influential than their peer group, even during decision-making in the school canteen.

These research findings are beneficial for policy-makers working to develop an age-appropriate multi-factorial approach to promote healthful dietary practices amongst young consumers. For instance, increasing easily accessible food-to-go choices that are not only convenient to purchase and consume but also healthful could improve dietary intake.

A novel connection between peer pressure and convenience was discovered. Multiple factors contribute to young consumers’ attitudes towards food and their dietary habits.

Written partially in response to a previous paper published in this Journal suggesting that leadership and leaders are categorised as ‘transformational’ or ‘transactional’, the author suggests that these definitions are too narrow to be reflective of reality. It is instead argued that true and effective leaders operate in a multidimensional framework that combines styles, skills, attributes and abilities that fall within what we commonly refer to as management and leadership. It is suggested that there is a need to move on and to accept that there is not an all‐encompassing model, definition or style of leadership.