This paper provides an overview of a research project designed to develop a model of a personal income tax (PIT) system for Australia that is capable of commanding widespread expert and community support while still delivering the expected revenue flow and tax policy objectives that are expected...

This paper provides a summary overview of the personal income tax–transfer reform debate in Australia. It attempts to employ a balanced approach to examine the,main issues and arguments put forward by various schools of thought with regard to tax reform. First, it explores in depth the meaning...

This paper examines the problems faced by low and middle income earners as,a result of high effective marginal tax rates ('EMTRs'). It is primarily concerned with the negative impact of these high EMTRs on workforce participation. The paper,explores some of the reasons for high EMTRs, caused by...

The purpose of this paper is to determine whether time weighted consensus estimates offer a more effective method for predicting company actual EPS figures than simple mean or median analysis. The study aims to construct a more comprehensive earnings forecast signal using analyst earnings...

In 2005 the European Union (EU) began the first phase of the largest and most ambitious emissions trading system (EU ETS) ever attempted, which then applied to all members of the EU. In its second phase which began in 2008 the EU ETS now applies to all 27 members of the EU together with Norway,...