This paper presents for the .rst time the properties of optimal piece-wise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction of second earner wage di¤erences, variation in prices of bought-in...

In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to...

The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income taxation is concerned, the most substantive recommendation...

This paper is concerned with the question of how couples should be taxed. One reason for the importance of this issue is simply that the overwhelming majority of individuals live in households formed around couples, and so it could be argued that empirically, this is the single most important...

As we approach the 21st Century, Australia needs to thoroughly its future population and immigration policies. The questions addressed in this focus on four related areas in which Australia will need to develop a global perspective and corresponding policies: populayion policies which take into...

There is some concern that immigration contributes to a larger current account deficit in a net borrowing country like Australia. The reason is believed to be that the immigrants on balance have a lower net saving than those born in the country.

This study analyses reform of migration policy. We organise discussion around two main issues- the need to base policy on consensus and the case for implementing policies using forward planning and stable intakes.

The main focus of this paper is on the determinants of migrants' remittances, based on a study of the Pacific island migrants in Australia.

Given its signiÖcance in practice, piecewise linear taxation has received relatively little attention in the literature. This paper o§ers a simple and transparent analysis of its main characteristics. We fully characterize optimal tax parameters for the cases in which budget sets are convex...

Should special pension provisions be offered to workers in harsh occupations? We address this question in an optimal tax setting where individuals differ in longevity and occupation. Longevity is private information but workers in harsh occupations have on average shorter lifes than workers in...