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Optimal Piecewise Linear Income Taxation

Apps, Patricia; Long, Ngo Van; Rees, Ray - Research School of Economics, College of Business and … - 2011

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...

Persistent link: https://www.econbiz.de/10009385840

Optimal Taxation, Child Care and Models of the Household

Apps, Patricia; Rees, Ray - Research School of Economics, College of Business and … - 2012

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...

Persistent link: https://www.econbiz.de/10011079132

Capital Income Taxation and the Mirrlees Review

Apps, Patricia; Rees, Ray - Research School of Economics, College of Business and … - 2012

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...

Persistent link: https://www.econbiz.de/10011079147

Optimal Design of Earned Income Tax Credits: Evidence from a British Natural Experiment

Leigh, Andrew - Research School of Economics, College of Business and … - 2005

With many countries considering the adoption of a system of earned income tax credits, it is useful to analyze how different types of credits affect labor supply and earnings. This paper focuses on a 1999 reform to the UK tax credit system, which increased the value of the credit and reduced the...

Persistent link: https://www.econbiz.de/10004971317

Why the Henry Review Fails on Family Tax Reform

Apps, Patricia - Research School of Economics, College of Business and … - 2010

While acknowledging the importance of fairness and the need to avoid creating disincentives in the design of tax reform, the Henry Review recommends a simplified Personal Income Tax and child payments withdrawn on a single family income test. This paper shows that the proposed reforms would...

Persistent link: https://www.econbiz.de/10008483747

Exploring the Factors Associated with Youths’ Educational Outcomes: The Role of Locus of Control and Parental Socio-Economic Background

Baron, Juan - Research School of Economics, College of Business and … - 2009

Using unique information for a cohort of Australian youth, this paper explores the association between youths’ perception of control (i.e. locus of control) and three educational outcomes: (i) Year 12 completion, (ii) whether youth obtained an Equivalent National Tertiary Entrance Rank (ENTER)...

Persistent link: https://www.econbiz.de/10004971399

Labor Market Returns, Marriage Opportunities, or the Education System? Explaining Gender Differences in Numeracy in Indonesia

Suryadarma, Daniel - Research School of Economics, College of Business and … - 2010

marriage market returns to numeracy for either gender. The second explanation is that the Indonesian education system appears …

Persistent link: https://www.econbiz.de/10008671375

Immigrant Earnings Change: The Importance of Australian Schooling.

Will, L. - Research School of Economics, College of Business and … - 1996

It is shown, both theoretically and empirically, that failure to take age at arrival into account leads to some bias in estimates of earnings change with years since migration. In addition, the analysis reveals that results are sensitive to the approach taken to inclusion of information on...

Persistent link: https://www.econbiz.de/10004977266

Conceptual Issues and the Australian Experience with Income Contingent Charges for Higher Education.

Chapman, B. - Research School of Economics, College of Business and … - 1996

It is opportune to esplore the conceptual basis of Higher Education Contribution Scheme, examine its revenue and … practical implications, and ask if its institutionhas diminished the access of the disadvantaged to Australia's higher education …

Persistent link: https://www.econbiz.de/10004977283

Policy Perspectives on Hifher Education Financing : A Comprehensive Program of National Scholarship / Cost Functions for Australian Universities : A Survey of Results with Implicat...

Markel, P; Heaton, C; Throsby, D - Research School of Economics, College of Business and … - 1997

it has taken place, attention needs to be given to a whole range of issues. These include : scale of higher education …, funding, university/government relations, research, diversity, quality, higher education and vocational education and training …. The reforms that have occurred in the Astralian higher education sector in recent years, and those that are currently …

Persistent link: https://www.econbiz.de/10005032822