This paper examines indirect tax reform in Australia using the method developed by Anmad and Stern (1984). It is usual, incalculating the changes in demand that would result from marginal tax reform, to use aggregate own- and cross-price demand elasticities.

This paper examines the pattern of income changes over the life cycle for both males and females, using information from a special data set compiled by the New Zealand Inland Revenue Department.

This paper examines the relationship between cross-sectional and life-time income distributions using a simple simulation model. It takes as its point of departure some broad conclusions regarding earnings inequality and mobility that were drawn by the OECD. These concerned comparisons between...

This paper uses a lifetime income simulation model to examine the effects on inequality and progressivity of extending the time period over which income is measured. The income tax schedule typically displays increasing marginal rates, and there is a substantial amount of relative income...