In New Zealand, excise taxes are levied on three commodity groups: alcohol, tobacco and petrol. The 2001 Tax Review, published by the New Zealand Treasury, argued that excises are inequitable and inefficient, and advised that these taxes should be removed and the revenue replaced by raising the...

The welfare effects of several indirect tax reforms in Australia are examined for a number of types of household in a range of income groups. The welfare changes, measured using equivalent variations, are based on the use of the linear expenditure system, where parameters are different in each...

To measure the contributions to inequality from population subgroups, the Gini coefficient is often decomposed into inequality within groups, inequality between groups and a residual term arising from the overlapping of income distributions from different groups. In this paper we show that two...

This paper examines the sensitivity of inequality and poverty measures to the adult equivalence scale and the unit of analysis. Comparisons are made using parametric equivalence scales, and income units include individuals, equivalent adults and households. The role of the correlation between...

Much of the work that has been carried out since the early 1970s on the properties of alternative inequality measures has been concerned with the relationship between the inequality measures and basic value judgements. In the empirical measurement of inequality and in tax policy simulation...

The aim of this paper is to provide an introductory analysis of labour supply in the presence of piecewise linear tax structures. Emphasis is given to the efficient computation of local optimal for a tax rate structure having any number of effective marginal tax rates.

This paper investigates a Bayesian approach for examining posterior distributions of several inequality, concentration, tax progressivity and social welfare measures.

In this paper the IBIS enterprise database is used to estimate the size of the static welfare loss (particularly in the form of lost consumer surplus) due to the presence of monopoly elements in Australia.