This paper provides a unified framework in which to examine income and consumption tax revenue elasticities. In addition, new results are established in relation to consumption taxes. These results help to provide a better understanding of the determinants of the revenue responsiveness...

The present paper considers the question of just how redistributive it is possible to make consumption taxes, by using differential rates and exemptions.

This paper decomposes the redistributive effect of indirect taxation into vertical, horizontal inequity and reranking effects. The latter two effects arise because households with the same total expenditure have different patterns. The pre-and post-GST structures in Australia are examined. The...

This paper tells you everything you need to know in order to impress your friends with your knowledge of the most famous people and the useful past of the subject of economics. However, it is recommended that this paper should not be read in the company of anyone who reads dusty old books, and...

This paper examines take-up rates in a simple model in which there is a single means-tested benefit involving a 'taper rate' at which benefits are withdrawn as earnings increase. There is a fixed cost of applying for benefits. The model involves a joint decision regarding both labour supply and...

This paper provides new estimates of the revenue elasticity of income taxes in the UK over the period 1989-2000. Observed changes in these elasticities are decomposed into changes due to inflation, real income growth, changes in fiscal structure, and changes in the dispersion of incomes in the...

1.Introduction 2.Atkinson's Measure 2.1 Asymptotic Standard Errors 2.2 Grouped Data 3.Posterior Distributions 3.1 Posterior Density for The pis 3.2 Information About The uis 3.2.1 Lognormal Distribution of Income 3.2.2 Assumptions About Group Mean Incomes 4.Numerical Results 5.Conclusions

This document provides supplementary data output involved in the production of the population and expenditure projections analysed in the study "Migration, Population Ageing and Social Expenditure in Australia" by Alvarado and Creedy (1996).

This paper considers the question whether it is possible, using information about only the distribution of earnings, to identify some of the labour supply incentive effects of a tax and transfer system.