This paper examines the question of whether indirect tax rates should be uniform using four different modelling strategies. First, marginal tax reform is examined. Second, the welfare effects of a partial shift from the current indirect tax system in Australia towards a goods and services tax...

Governments in many developed economies provide occupational pension plans with significant taxation incentives. However, as many retirement income systems are now being reviewed due to demographic, social and economic pressures, these taxation arrangements are also under scrutiny. This paper...

Advocates of natural resource accounting argue for the revision and refonnulation of national accounting practices in order to better account for the depletion and degradation of a nation's resource stocks and environmental assets. The literature is predicated on three key assumptions: that...

This document provides supplementary data output involved in the production of the population and expenditure projections analysed in the study "Migration, Population Ageing and Social Expenditure in Australia" by Alvarado and Creedy (1996).

This paper considers a central bank with a zero inflation target and a fiscal authority with a differing objective. Examples using calibrated models explore the consequences of the fiscal authority being aware of the central bank's objective. Situations in which the fiscal authority is able to...

Without broad-based public pension schemes, the majority of the elderly in developing countries are left to rely on their own current and accumulated earnings and support from children as means of old-age support. We develop a cooperative bargaining model that allows us to jointly estimate the...

The aim of the present paper is to examine the statistical properties of social expenditures projections with the use of a stochastic model.

This paper makes new projections of government social outlays for Australia. The calculations suggest that government social outlays will increase considerably as a percent of GDP over the next 50 years, by 7.3 percent of GDP in the base case. This is a greater increase than that found by...

This paper assesses critically recent proposals for tax reform of superannuation in Australia against criteria of efficiency, equity, administrative complexity and revenue impact. The main conclusion reached is to support the general thrust of reform, including the removal of multi-stage...

Extensive research has shown that few robust results regarding the optimal tax structure are available. Moreover, the stylised models used in optimal tax analyses are not appropriate for practical policy advice. This paper proposes a method of examining optimal marginal income tax reforms using...