There is now a large and complex literature on optimal income taxation, within the context of second-best welfare economics. This paper considers the potential role of this analysis in the practical design of direct tax and transfer structures. It is stressed that few results are robust, even in...

This paper shows that, indeed , Aumann's classical existence and equivalence theorems depend on there being many more agents than commodities. We show that for an arbitrary atomless measure space of agents three is a fixed non-separable infinite dimensional commodity space in which one can...

This paper presents an empirical analysis of the welfare effects of several indirect tax reforms in Australia. The welfare changes are measured in terms of equivalent variations and equivalent incomes, using estimates of the linear expenditure system for each of a range of income groups. The...

In this paper we present new estimates of the degree of welfare loss in Australian manufacturing for the period 1982/3 - 1984/5.

This paper suggest that the decomposition of the redistributive effect of taxation into vertical, horizontal, and re-ranking components is best achieved in terms of the welfare premium from progression, using hte abbreviated social welfare function defined in terms of the Gini measure of...

This paper provides an introduction to an approach to the measurement of exact measures based only on empirical Marshallian demand functions.

This paper uses a dynamic cohort lifetime simulation model in order to examine the redistributive effect on annual and lifetime inquality of a range of taxes and transfers in Australia. The model allows for family formation births of children, labour force participation of males and females,...

Section 2 of this paper suggests that economics has long sought to colonise other social sciences. It has, however, only achived limites success because of its alien methods and its need to take the social as given. Section 3 argues that there is now a newer version of economic imperialism...

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.