income taxation, concentrating on the multi-step case. This is needed in view of the fact that consumption is from income net … of income taxation. Section 3 extends the analysis to include ad valorem and unit consumption taxes. Section 4 examines …

Australia, using a dynamic cohort lifetime simulation model. The model allows for family formation, births of children, labour … force participation of male and females, along with income dynamics. The redistributive effect is decomposed into vertical …