This paper quantifies the taxable income-marginal tax rate elasticities associated with Spanish Personal Income Tax. To that effect, according to Saez (2003), the fiscal drag between 1993 and 1994 was used as an instrument to identify the changes in the taxable income induced by changes in the...

Market failure exists in the provision of residential aged care services in Australia due to imperfection of competition that arises out of government actions. The Commonwealth Government has the exclusive right to grant provider rights and control over the number of beds that will be funded to...

We use a model of intertemporal tax smoothing to examine long run data on fiscal policy in the United States, the United Kingdom, and Australia. We find that the intertemporal model provides a good description of tax policy for the United States but is rejected for Australia and for the UK.

This paper looks at the interaction between public and private consumption in Australia. The results show that there is substitution between private and public consumption in the long-run and that in the short-run, changes to government consumption secures a retourn to equilibrium following a shock.

In this paper the IBIS enterprise database is used to estimate the size of the static welfare loss (particularly in the form of lost consumer surplus) due to the presence of monopoly elements in Australia.

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...

This paper examines methods used to evaluate welfare effects of tax changes, with emphasis on the measurement problems involved. Welfare changes and excess burdens are defined, along with approximations. Aggregate measures, using a social welfare function, are examined. A special case of income...

This paper describes a method of estimating the welfare effects of a set of price changes, using money measures of welfare change such as compensating and equivalent variations, and the associated concept of "equivalent income".

This paper investigates the implications for Australian households of a carbon tax, using the input-output approach developed by Simons et al. (1994) and adapted by Cornwell and Creedy (1997). In these studies the carbon dioxyde reduction is generated by demand changes resulting from the...

The welfare effects of several indirect tax reforms in Australia are examined for a number of types of household in a range of income groups. The welfare changes, measured using equivalent variations, are based on the use of the linear expenditure system, where parameters are different in each...