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...

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...

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...

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.

We define and study games with limited aspirations. In a game with limited aspirations there are upper bounds on the possible payoffs for some coalitions. These restrictions require adjustments in the definitions of solution concepts. In the current paper we study the effect of the restrictions...

As technology continues to evolve at a rapid pace, it has exerted substantial influence on everyone's lives. Over the years various inventions have made their way into homes and have substantially changed the way people work, rest and play. This paper reviews some of these developments and...

Household production is the production of the goods and services by the members of a household, for their own consumption, using their own capital and their own unpaid labor. Goods and services produced by households for their own use include accommodation, meals, clean clothes, and child care....