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We summarize the main features and results of the literature on marginal commodity tax reforms as initiated by Ahmad and Stern (1984) and developed further by Yitzhaki and Thirsk (1990). We establish new links with other fields of research, namely the literature on the use of equivalence scales...
Persistent link: https://www.econbiz.de/10005412459
production and Landcare. It notes that taxation may not be as efficient, or as cost-effective, as other approaches to encouraging …
Persistent link: https://www.econbiz.de/10005062504
In this study we make an attempt to visualize the structure of the economy of Udalguri Subdivision of Assam, India. The structure of an economy comprises the characteristic features of and the interrelationships among its constituent parts and subsystems. These characteristic features and...
Persistent link: https://www.econbiz.de/10005407862
This paper studies implications of centralised wage setting for the level of taxation and public expenditure in an …
Persistent link: https://www.econbiz.de/10005076525
decentralisation and the tax wedge in corporate and labour taxation. Finally, after a brief overview of the macroeconomic and budget …
Persistent link: https://www.econbiz.de/10005076576
On 21 March 2002 the Treasurer referred the post-2005 assistance arrangements for the automotive manufacturing sector to the Commission for inquiry and report. The Commission identified three options for the reduction of tariffs, with the Government accepting the Commission’s preference for...
Persistent link: https://www.econbiz.de/10005077073
With the expiry of the Pharmaceutical Industry Investment Program (PIIP) in 2004, the Commission was asked to conduct an evaluation of the program’s rationale, effectiveness and efficiency. The study commenced in August 2002. The Commission found that this assistance scheme had significant...
Persistent link: https://www.econbiz.de/10005077086
with the welfare- related burden of taxation. Thus, the Negotiator No.1 stands up for citizens legal and moral rights to …, i.e., the citizens-taxpayers try to reduce their income taxes to be deposited in the tax pool – a common account of … provide an evidence for claim that 50% median income is an ideal choice of poverty line within the scope of given terms and …
Persistent link: https://www.econbiz.de/10005125988
On 23 February 1998 the Treasurer asked the Industry Commission to undertake a short research study into the impact of Commonwealth indirect taxes on exporters, with particular regard to the effect of indirect taxes on manufacturing exports. The study was to compare the effects on one or two...
Persistent link: https://www.econbiz.de/10005134679
The Commission was asked to evaluate current assistance arrangements to the TCF industries and provide policy options for post 2005 assistance and to report on a range of related matters that will affect the sector's long-term viability. The inquiry will also look at relevant workplace issues...
Persistent link: https://www.econbiz.de/10005135095